Regulations on environmental protection tax rates for gasoline, oil, and grease

Regulations on environmental protection tax rates for gasoline, oil, and grease

The Provincial Tax Department has just issued Official Dispatch No. 3287/CTCBA-TTHT dated December 31, 2024 on the implementation of Resolution No. 60/2024/UBTVQH15 dated December 24, 2024 of the National Assembly Standing Committee regulating environmental protection tax rates for gasoline, oil, and grease. The Resolution takes effect from January 1, 2025.

Resolution regulating environmental protection tax rates on gasoline, oil, and grease, effective from January 1, 2025.

Accordingly, from January 1, 2025 to December 31, 2025, the environmental protection tax rate on gasoline, oil, and grease is specifically regulated as follows:

From January 1, 2026, the environmental protection tax rate on gasoline, oil, and grease will be implemented according to the provisions of Section I, Clause 1, Article 1 of Resolution No. 579/2018/UBTVQH14 dated September 26, 2018 of the National Assembly Standing Committee on the Environmental Protection Tax Schedule.

The environmental protection tax rate on gasoline, oil, and grease specified in Section I, Clause 1, Article 1 of Resolution No. 579/2018/UBTVQH14 dated September 26, 2018 of the National Assembly Standing Committee shall not apply from January 1, 2025 to December 31, 2025.

Resolution No. 42/2023/UBTVQH15 dated December 18, 2023 of the National Assembly Standing Committee on environmental protection tax rates for gasoline, oil, and grease ceases to be effective from the effective date of Resolution No. 60/2024/UBTVQH15.

Source: https://sonnmt.caobang.gov.vn/moi-truong/quy-dinh-ve-muc-thue-bao-ve-moi-truong-doi-voi-xang-dau-mo-nhon-1003827