Thanh Lợi
National Assembly’s Standing Committee has promulgated the Resolution No. 979/2020/UBTVQH14, amending Subsection 2 of Section I of Environmental Protection Tax Schedule in Clause 1 of Article 1 in the Resolution No. 579/2014/UBTVQH14 dated September 26, 2018 as follows:
- Environmental protection tax on aviation fuels of VND 2,100/litre will be effective from August 1, 2020 to end of December 31, 2020.
(Environmental protection tax on aviation fuels of VND 3,000/litre is valid before August 1, 2020).
- Environmental protection tax on aviation fuels of VND 3,000/litre will be applied from January 1, 2021.
The Resolution No. 979/2020/UBTVQH14 is entering into force on August 1, 2020.
The current environmental protection taxes levied on other commodities under the Resolution No. 579/2014/UBTVQH14 remain unchanged, specifically including:
+ Gasoline (except ethanol fuel): VND 4,000/litre.
+ Diesel oil, mazut oil and lubricating oils: VND 2,000/litre.
+ Kerosene oil: VND 1,000/litre.
+ Brown coal, bituminous coal and other fossil coals: VND 15,000/tonne.
+ Termiticide products classified for restricted use, forest product preservatives classified for restricted use, products for disinfection of storage facilities classified for restricted use: VND 1,000/kg.
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