| THE STANDING COMMITTEE OF THE NATIONAL ASSEMBLY | THE SOCIALIST REPUBLIC OF VIETNAM |
| Resolution No.: 42/2023/UBTVQH15 | Hanoi, December 18, 2023 |
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:
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...
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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.
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.
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ON BEHALF OF THE STANDING COMMITTEE OF THE NATIONAL ASSEMBLY
CHAIRMAN
Vuong Dinh Hue
File gốc của Nghị quyết 42/2023/UBTVQH15 về mức thuế bảo vệ môi trường đối với xăng, dầu, mỡ nhờn do Ủy ban Thường vụ Quốc hội ban hành đang được cập nhật.
Nghị quyết 42/2023/UBTVQH15 về mức thuế bảo vệ môi trường đối với xăng, dầu, mỡ nhờn do Ủy ban Thường vụ Quốc hội ban hành
Tóm tắt
| Cơ quan ban hành | Uỷ ban Thường vụ Quốc hội |
| Số hiệu | 42/2023/UBTVQH15 |
| Loại văn bản | Nghị quyết |
| Người ký | Vương Đình Huệ |
| Ngày ban hành | 2023-12-18 |
| Ngày hiệu lực | 2024-01-01 |
| Lĩnh vực | Thuế - Phí - Lệ Phí |
| Tình trạng | Còn hiệu lực |