|
THE STANDING COMMITTEE OF THE NATIONAL ASSEMBLY |
THE SOCIALIST REPUBLIC OF VIETNAM |
|
No.: 579/2018/UBTVQH14 |
Hanoi, September 26, 2018 |
RESOLUTION
ON ENVIRONMENTAL TAXES
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;
Pursuant to the Law on Environmental Taxes No. 57/2010/QH12;
HEREBY RESOLVES:
Article 1. Environmental tax schedule
1. Environmental taxes are provided for in the following table:
|
No. |
Goods |
Unit |
Tax rate |
|
I |
Petrol, oil and grease |
|
|
|
1 |
Petrol, except ethanol |
liter |
4,000 |
|
2 |
Jet fuel |
liter |
3,000 |
|
3 |
Diesel oil |
liter |
2,000 |
|
4 |
Kerosene |
liter |
1,000 |
|
5 |
Mazut |
liter |
2,000 |
|
6 |
Lubricant |
liter |
2,000 |
|
7 |
Grease |
kg |
2,000 |
|
II |
Coal |
|
|
|
1 |
Lignite |
ton |
15,000 |
|
2 |
Anthracite coal |
ton |
30,000 |
|
3 |
Black coal |
ton |
15,000 |
|
4 |
Other coals |
ton |
15,000 |
|
III |
HCFC solutions, including those of HCFC-containing mixtures |
kg |
5,000 |
|
IV |
Taxable plastic bags |
kg |
50,000 |
|
V |
Restricted-use herbicides |
kg |
500 |
|
VI |
Restricted-use termiticides |
kg |
1,000 |
|
VII |
Restricted-use forest product preservatives |
kg |
1,000 |
|
VIII |
Restricted-use storehouse disinfectants |
kg |
1,000 |
2. Description of the goods specified in Section VI, Section VII and Section VIII Clause 1 of this Article is available in the Appendix enclosed herewith.
Article 2. Effect
1. This Decision comes into force from January 01, 2019.
2. The Resolution No. 1269/2011/UBTVQH12 dated July 14, 2011 by the Standing Committee of the National Assembly on environmental taxes, as amended and supplemented by the Resolution No. 888a/2015/UBTVQH13 dated March 10, 2015 shall be null and void from the entry into force of this Resolution./.
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|
ON BEHALF OF THE STANDING COMMITTEE OF THE NATIONAL ASSEMBLY |
APPENDIX
(Enclosed with the Resolution No. 579/2018/UBTVQH14 dated September 26, 2018 by the Standing Committee of the National Assembly on environmental taxes)
|
No. |
Names of active ingredients or materials |
Trade name |
|
|
I |
Restricted-use termiticides |
Restricted-use termiticides |
|
|
1 |
Na2SiF6 50% + HBO3 10% + CuSO4 30% |
PMC 90 DP |
|
|
2 |
Na2SiF6 80 % + ZnCl2 20 % |
PMs 100 CP |
|
|
II |
Restricted-use forest product preservatives |
Restricted-use forest product preservatives |
|
|
1 |
CuSO4 50 % + K2Cr2O7 50 % |
XM5 100 powder |
|
|
2 |
ZnSO4 .7H2O 60% + NaF 30% + 10% of additives |
LN 5 90 powder |
|
|
III |
Restricted-use storehouse disinfectants |
Restricted-use storehouse disinfectants |
|
|
1 |
Aluminium Phosphide |
Alumifos 56% Tablet |
|
|
|
|
Celphos 56 % tablets |
|
|
|
|
Fumitoxin 55 % tablets |
|
|
|
|
Phostoxin 56% pellet, tablets |
|
|
|
|
Quickphos 56 % |
|
|
2 |
Magnesium phosphide |
Magtoxin |
|
|
3 |
Methyl Bromide |
Bromine - Gas 98%, 100% |
|
|
|
|
Dowfome 98 % |
|
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