The above resolution was adopted by the National Assembly Standing Committee on July 6, 2022, including the following significant scopes:
1. The environmental protection tax rates for petrol, oil, and grease from the effective date of this Resolution to the end of December 31, 2022, are prescribed as follows:
- Petrol (except ethanol): 1000 VND/litre;
- Flight fuel: 1000 VND/litre;
- Diesel: 500 VND/litre;
- Lubricants, grease: 300 VND/litre;...
This Resolution takes effect from July 11, 2022, replacing Resolution No. 18/2022/UBTVQH15 and Resolution No. 13/2021/UBTVQH15 of the National Assembly Standing Committee.
2. The environmental protection tax rate shall not be applied to petrol, oil, and grease specified in Resolution No. 579/2018/UBTVQH14 of the National Assembly Standing Committee from the effective date of this Resolution to the end of December 31, 2022
3. Environmental protection tax rates for petrol, oil, and grease from January 1, 2023, shall comply with the provisions of Section I, Clause 1, Article 1 of Resolution No. 579/2018/UBTVQH14 dated September 26, 2018, of the National Assembly Standing Committee on the Environmental Protection Tariff (whereby, the tax rate for gasoline (except ethanol) is: 4000 VND/litre; Flight fuel: 3000 VND/litre; diesel, lubricants, etc.) grease: 2000 VND/litre;...).
