Accordingly, the environmental protection taxes for gasoline, oil, and grease from July 11 to December 31, 2022, are as follows: gasoline (except ethanol) is 1,000 VND/litre; jet fuel remains at 1,000 VND/litre; diesel oil remains at 500 VND/litre; kerosene still holds at 300 VND/litre; diesel, mazut, and lubricant remain at 300 VND/litre.
The General Department of Taxation added that the environmental protection tax rate for gasoline, oil and grease from January 1, 2023, shall comply with 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 Taxes.
The environmental protection tax on gasoline, oil and grease specified in Section I, Clause 1, Article 1 of Resolution No. 579/2018/UBTVQH14 will not be applied from the effective date of this Resolution to the end of December 31, 2022.
The General Department of Taxation requires the local Tax Departments to actively propagate, disseminate and guide taxpayers in their localities while at the same timedirecting the tax departments in the provinces and cities to promptly implement the application of environmental protection tax on gasoline, oil and grease according to the provisions of Resolution No.20/2022/UBTVQH15.
