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Resolution 18/2022/UBTVQH15

RESOLUTION 18/2022/UBTVQH15 ON ENVIRONMENTAL PROTECTION TAX RATES FOR PETROL, OIL, LUBRICINE


Recently, gasoline price has been a hot news not only in Vietnam but also over the world. Given the gasoline prices continuously fluctuates, on March 23, 2022, the National Assembly Standing Committee issued the Resolution 18/2022/UBTVQH15 on environmental protection tax rates for gasoline, oil and grease. Accordingly, from April 1, 2022 to December 31, 2022, the environmental protection tax rate for gasoline (except ethanol), diesel oil, fuel oil, lubricants and grease and for kerosene reduces by 50% and 70% respectively.


Specifically, the environmental protection tax rate after reduction is as follows:

  • Gasoline (except ethanol): 2,000 VND/liter;

  • Diesel oil: VND1,000 /liter;

  • The kerosene: VND300/liter;

  • Fuel oil: VND1,000/liter;

  • Lubricants: VND1,000 /liter;

  • Lubricant: VND1,000/kg

Particularly, the environmental protection tax rate for jet fuel shall be applied with the rate of VND1,500/liter as prescribed in Resolution 13/2021/UBTVQH15 dated December 31, 2021.


Resolution 18/2022/UBTVQH15 takes effect from April 1, 2022.


Should you have any concerns during the process of implementing the regulations, please contact RSM Vietnam.


Resolution 18-2022-UBTVQH15
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