On 06 July 2022, the National Assembly Standing Committee issued Resolution No. 20/2022/UBTVQH15 stipulating the environmental protection tax rate for gasoline, oil and grease.
Accordingly, the environmental protection tax rates for gasoline, oil, grease and lubricants from July 11, 2022 to the end of December 31, 2022 are prescribed as follows:
Gasoline (except ethanol) is 1,000 VND/liter;
Flight fuel is 1,000 VND/liter;
Diesel oil remaining 500 VND/liter;
Kerosene still holds 300 VND/liter;
Fuel oil remaining 300 VND/liter;
Lubricating oil is 300 VND/liter;
Lubricant is 300 VND/kg.
From January 1, 2023, the environmental protection tax rate for gasoline, oil and grease will continue to comply with the provisions of Section I, Clause 1, Article 1 of Resolution 579/2018/UBTVQH14 of the National Assembly Standing Committee.
The environmental protection tax rate for gasoline, oil and grease specified in Section 1, Clause 1, Article 1 of Resolution 579/2018/UBTVQH14 will not be applied for the period from July 11, 2022 to December 31, 2022.
Should you have any concerns during the process of implementing the regulations, please contact us.
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