| Số hiệu | 42/2023/UBTVQH15 |
| Loại văn bản | Nghị quyết |
| Cơ quan | Uỷ ban Thường vụ Quốc hội |
| Ngày ban hành | 18/12/2023 |
| Người ký | Vương Đình Huệ |
| Ngày hiệu lực | |
| Tình trạng |
|
THE STANDING
COMMITTEE OF THE NATIONAL ASSEMBLY |
THE SOCIALIST
REPUBLIC OF VIETNAM |
|
Resolution No.: 42/2023/UBTVQH15 |
Hanoi, December 18, 2023 |
RESOLUTION
PRESCRIBING ENVIRONMENTAL PROTECTION TAX RATES APPLIED TO GASOLINE, OIL, LUBRICANT AND GREASE PRODUCTS
THE STANDING COMMITTEE OF THE NATIONAL ASSEMBLY
Pursuant to the Constitution of the Socialist Republic of Vietnam;
Pursuant to the Law on Organization of the National Assembly No. 57/2014/QH13, as amended by the Law No. 65/2020/QH14;
Pursuant to the Law on Environmental Taxes No. 57/2010/QH12;
HEREIN RESOLVES:
Article 1. Environmental protection tax rates applied to gasoline, oil, lubricant and grease products
...
...
...
No.
Goods
Unit
Tax rate
(VND/unit)
1
Gasoline, except ethanol
liter
2.000
...
...
...
Jet fuel
liter
1.000
3
Diesel oil
liter
1.000
4
Kerosene
...
...
...
600
5
Mazut oil
liter
1.000
6
Lubricant
liter
1.000
...
...
...
Grease
kg
1.000
2. Rates of environmental protection tax imposed on gasoline, oil, lubricant and grease products for the period from January 01, 2025 shall be applied according to the provisions of Section I clause 1 Article 1 of the Resolution No. 579/2018/UBTVQH14 dated September 26, 2018 of the Standing Committee of the National Assembly of Vietnam introducing the environmental protection tariff schedule.
Article 2. Implementation
1. This Decision comes into force from January 01, 2024.
2. The Resolution No. 30/2022/UBTVQH15 dated December 30, 2022 of the National Assembly of Vietnam prescribing environmental protection rates applied to gasoline, oil, lubricant and grease products ceases to have effect from the effective date of this Resolution.
3. The above-mentioned rates of environmental protection tax shall not be applied to gasoline, oil, lubricant and grease products specified in Section I clause 1 Article 1 of the Resolution No. 579/2018/UBTVQH14 dated September 26, 2018 for the period from January 01, 2024 to December 31, 2024 inclusively.
4. The Government is assigned to direct Ministries, ministerial agencies, Governmental agencies and local governments to implement this Resolution.
...
...
...
ON BEHALF OF THE STANDING COMMITTEE OF THE NATIONAL ASSEMBLYCHAIRMANVuong Dinh Hue
| Số hiệu | 42/2023/UBTVQH15 |
| Loại văn bản | Nghị quyết |
| Cơ quan | Uỷ ban Thường vụ Quốc hội |
| Ngày ban hành | 18/12/2023 |
| Người ký | Vương Đình Huệ |
| Ngày hiệu lực | |
| Tình trạng |
Bạn chưa có tài khoản? Hãy Đăng ký
| Số hiệu | 42/2023/UBTVQH15 |
| Loại văn bản | Nghị quyết |
| Cơ quan | Uỷ ban Thường vụ Quốc hội |
| Ngày ban hành | 18/12/2023 |
| Người ký | Vương Đình Huệ |
| Ngày hiệu lực | |
| Tình trạng |