Nghị quyết 30/2022/UBTVQH15 về mức thuế bảo vệ môi trường đối với xăng, dầu, mỡ nhờn do Ủy ban Thường vụ Quốc hội ban hành

RESOLUTION

REGARDING ENVIRONMENTAL PROTECTION TAX RATES APPLIED TO PETROL, OIL, LUBRICANTS AND GREASE

NATIONAL ASSEMBLY’S STANDING COMMITTEE

Pursuant to the Constitution of the Socialist Republic of Vietnam;

Pursuant to the Law on National Assembly Organization No. 57/2014/QH13 in which several Articles are amended and supplemented by the Law No. 65/2020/QH14;

Pursuant to the Law on Environment Protection Tax No. 57/2010/QH12;

HEREIN RESOLVES

Article 1. Environmental protection tax rates applied to petrol, oil and lubricants

1. Environmental protection tax rates applied to petrol, oil, lubricants and grease to be applied from the effective date of this Resolution to end of December 31, 2023 shall be as follows:

2. The environmental protection tax rates applied to petrol, oil, lubricant and grease from January 1, 2024 shall comply with the provisions of Section I of Clause 1 of Article 1 of the Resolution No. 579/2018/UBTVQH14 dated September 26, 2018 of the National Assembly’s Standing Committee on Environmental Protection Tariff Schedule.

Article 2. Implementation provisions

1. This Resolution shall enter into force as from January 1, 2023.

2. Resolution No. 20/2022/UBTVQH15 dated July 6, 2022 of the National Assembly’s Standing Committee shall expire from the effective date of this Resolution.

3. The rates of environmental protection tax on petrol, oil, lubricant and grease specified in Section I of Clause 1 of Article 1 of the Resolution No. 579/2018/UBTVQH14 dated September 26, 2018 of the National Assembly’s Standing Committee shall not be applied from the effective date of this Resolution to end of December 31, 2023.

4. The Government shall be mandated to direct Ministries, Ministry-level agencies, central authorities, local authorities and entities involved to implement this Resolution.

This Resolution is adopted by the XV^th National Assembly’s Standing Committee of the Socialist Republic of Vietnam in the meeting held on December 30, 2022.