Resolution No. 1269/2011/UBTVQH12 on Environmental Protection Tax Schedule

✦ Tóm lược thông minh

Resolution No. 1269/2011/UBTVQH12 stipulates the environmental protection tax schedule for goods and services such as gasoline, diesel, coal, HCFCs, plastic bags, and certain pesticides. The tax schedule takes effect from January 1, 2012.

Các điểm cốt lõi

Goods such as gasoline, diesel, coal, HCFCs, plastic bags, and certain pesticides are subject to environmental protection taxes according to the prescribed schedule.
The environmental protection tax rate for gasoline (excluding ethanol) is 1,000 VND/liter; aviation fuel 1,000 VND/liter; diesel 500 VND/liter; kerosene 300 VND/liter; mazut 300 VND/liter; lubricating oil and grease 300 VND/kg.
Coal has a tax rate ranging from 10,000 to 20,000 VND/ton depending on the type; HCFCs 4,000 VND/kg; plastic bags 40,000 VND/kg.
Herbicides, termite control agents, and wood preservatives that are restricted for use have a tax rate of 500 to 1,000 VND/kg.
The tax schedule is detailed in the Appendix attached to this Resolution.

🌐 Tác động xã hội từ văn bản này

Positive impact: Strengthening environmental protection through the application of taxes on polluting products.
Negative impact: Increased operational costs for businesses using gasoline, diesel, and coal.

❓ Câu hỏi thường gặp

What is the environmental protection tax rate for gasoline?

The environmental protection tax rate for gasoline (excluding ethanol) is 1,000 VND/liter.

Which herbicides are subject to tax?

Restricted-use herbicides are subject to tax at a rate of 500 VND/kg.

What is the environmental protection tax rate for diesel?

The environmental protection tax rate for diesel is 500 VND/liter.

What is the tax rate for plastic bags?

Plastic bags are subject to a tax rate of 40,000 VND/kg.

When does the environmental protection tax schedule take effect?

This Resolution takes effect from January 1, 2012.

Toàn văn

RESOLUTION

Regarding the Environmental Protection Tax Schedule

____________

THE STANDING COMMITTEE OF THE NATIONAL ASSEMBLY
SOCIALIST REPUBLIC OF VIET NAM

BASED ON THE CONSTITUTION OF THE SOCIALIST REPUBLIC OF VIETNAM IN 1992 AS AMENDED AND COMPLEMENTED BY RESOLUTION NO. 51/2001/QH10;

Pursuant to the Law on Environmental Protection Tax No. 57/2010/QH12,

RESOLUTION:

Article 1. Environmental Protection Tax Schedule

1. The rates of environmental protection tax are specified as follows:

Serial number	Goods	Unit of Measurement	Rate (VND per unit of goods) (VND/1 unit of goods)
I	Gasoline, oil, lubricating oil
1	Gasoline, except ethanol	Liters	1.000
2	Aviation fuel	Liters	1.000
3	Diesel oil	Liters	500
4	Kerosene	Liters	300
5	Fuel oil	Liters	300
6	Lubricating oil	Liters	300
7	Grease	Kg	300
II	Bituminous coal
1	Brown coal	Metric tons	10.000
2	Anthracite	Metric tons	20.000
3	Oil shale	Metric tons	10.000
4	Other coal	Metric tons	10.000
III	Hydro-chloro-fluoro-carbon (HCFC) solution	kg	4.000
IV	Plastic bags subject to taxation	kg	40.000
V	Herbicides restricted for use	kg	500
VI	Termite control agents restricted for use	kg	1.000
VII	Timber preservatives restricted for use	kg	1.000
VIII	Warehouse disinfectants restricted for use	kg	1.000

Article 2. The details of goods specified in Sections VI, VII, and VIII of the Environmental Protection Tax Schedule attached to this Resolution are provided for.

Article 2. Effective Date

This Resolution takes effect from January 1, 2012./.