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.
适用范围
Enterprises producing and trading aviation fuel
要点
- 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"}
🌐 本文件的社会影响
- 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.
❓ 常见问题
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.
全文
|
THE STANDING COMMITTEE OF THE NATIONAL ASSEMBLY _____________ |
SOCIALIST REPUBLIC OF VIET NAM ____________________________ |
| 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.
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