Resolution No. 979/2020/UBTVQH14 Amending and supplementing Subitem 2 Item I of the Environmental Protection Tax Schedule as stipulated in Clause 1, Article 1 of Resolution No. 579/2018/UBTVQH14 dated September 26, 2018 of the Standing Committee of the National Assembly on the Environmental Protection Tax Schedule

Resolution No. 979/2020/UBTVQH14 amends the environmental protection tax rate for aviation fuel in 2020 and 2021. The tax rate changes over time, from VND 2,100 per liter until the end of 2020 and increases to VND 3,000 per liter starting January 1, 2021.

문서 번호979/2020/UBTVQH14
문서 유형Resolution
발행 기관Ministry of Finance
서명자Nguyen Thi Kim Ngan — Chủ tịch Quốc hội
업데이트14. 06. 2026
산업Finance
분야Tax Policy
발행일27. 07. 2020
발효일01. 08. 2020
효력 만료일01. 01. 2021
상태Expired
✦ 스마트 요약

Resolution No. 979/2020/UBTVQH14 amends the environmental protection tax rate for aviation fuel in 2020 and 2021. The tax rate changes over time, from VND 2,100 per liter until the end of 2020 and increases to VND 3,000 per liter starting January 1, 2021.

적용 범위

Enterprises producing and trading aviation fuel

핵심 사항

  • Enterprises producing and trading aviation fuel must pay an environmental protection tax of VND 2,100 per liter from August 1, 2020 to December 31, 2020 (Article 1)
  • From January 1, 2021, the environmental protection tax rate for aviation fuel increases to VND 3,000 per liter (Article 1)
  • label":"faq","value":["In 2020, how much must enterprises producing aviation fuel pay in environmental protection taxes?","When do enterprises producing aviation fuel start applying the new tax rate?"]}
  • label":"hieuluc","value":"con_hieu_luc"}

🌐 이 문서의 사회적 영향

  • Enterprises producing and trading aviation fuel face an increased financial burden from 2021.
  • The state budget receives additional revenue from environmental protection taxes on aviation fuel.

❓ 자주 묻는 질문

In 2020, how much must enterprises producing aviation fuel pay in environmental protection taxes?

Enterprises must pay VND 2,100 per liter of tax from August 1, 2020 to the end of 2020.

When do enterprises producing aviation fuel start applying the new tax rate?

From January 1, 2021, enterprises must pay VND 3,000 per liter.

전문


THE STANDING COMMITTEE OF THE NATIONAL ASSEMBLY

_____________

SOCIALIST REPUBLIC OF VIET NAM
   Independence - Freedom - Happiness

____________________________

RESOLUTION No.: 979/2020/UBTVQH14 Hanoi, July 27, 2020

  RESOLUTION

Amending and supplementing Subitem 2 Item I of the Environmental Protection Tax Schedule as stipulated in Clause 1 Article 1

of Resolution No. 579/2018/UBTVQH14 dated September 26, 2018 of the Standing Committee of the National Assembly on the Environmental Protection Tax Schedule. THE STANDING COMMITTEE OF THE NATIONAL ASSEMBLY

________________

WHEREAS:

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 Environmental Protection Tax Law No. 57/2010/QH12.

DECIDES:

Article 1. Amending and supplementing Subitem 2 Item I of the Environmental Protection Tax Schedule as stipulated in Clause 1 Article 1 of Resolution No. 579/2018/UBTVQH14 dated September 26, 2018 of the Standing Committee of the National Assembly on the Environmental Protection Tax Schedule as follows:

1. The environmental protection tax rate for aviation fuel is VND 2,100 per liter to be applied from August 1, 2020 until December 31, 2020.

2. The environmental protection tax rate for aviation fuel is VND 3,000 per liter to be applied from January 1, 2021.

Article 2. Effective Date

1. This Resolution takes effect on August 1, 2020.

2. The Government is instructed to direct relevant ministries, ministerial-level agencies, other central agencies, localities, and related units to implement this Resolution.

CHAIRMAN OF THE STANDING COMMITTEE OF THE NATIONAL ASSEMBLY
CHAIRPERSON
Nguyen Thi Kim Ngan
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다운로드

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관계도

979/2020/UBTVQH14
Resolution No. 979/2020/UBTVQH14 Amending and supplementing Subitem 2 Item I of the Environmental Protection Tax Schedule as stipulated in Clause 1, Article 1 of Resolution No. 579/2018/UBTVQH14 dated September 26, 2018 of the Standing Committee of the National Assembly on the Environmental Protection Tax Schedule
Expired

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