THE STANDING COMMITTEE OF THE NATIONAL ASSEMBLY
Resolution No. 579/2018/UBTVQH14 dated September 26, 2018, of the Standing Committee Of The National Assembly 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 |
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