According to this Resolution, environmental protection taxes on the commodities mentioned below will peak in the environmental tax range from January 1, 2019 (the tax range defined in the Law on Environmental Protection):
- Petroleum, except ethanol fuel: VND 4,000/litre;
- Aviation fuel: VND 3,000/litre;
- Diesel oil: VND 2,000/litre;
- Mazut oil: VND 2,000/litre;
- Lubricating oil: VND 2,000/litre;
- Lubricating grease: VND 2,000/kg;
- Hydrochlorofluorocarbon (HCFC) solutions, including HCFC solutions existing in compounds containing HCFC solutions: VND 5,000/kg;
- Taxed plastic bags: VND 50,000/kg.
The Resolution No. 1269/2011/UBTVQH12 will become defunct from the entry into force of the Resolution No. 579/2018/UBTVQH14 (from January 1, 2019).
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