Resolution No. 579/2018/UBTVQH14
On the environmental protection tax tariff the standing committee of the national assembly
In force from 01/01/2019. Effect status per Vietnam's national legal database, checked 12/09/2026 view source.
Unofficial English translation for reference only — the Vietnamese original is the legally authoritative text.
THE STANDING COMMITTEE OF THE NATIONAL ASSEMBLY
Socialist Republic of Vietnam
Independence - Freedom - Happiness
Hanoi, September 26, 2018
RESOLUTION
ON THE ENVIRONMENTAL PROTECTION TAX TARIFF
THE STANDING COMMITTEE OF THE NATIONAL ASSEMBLY
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 Law on Environmental Protection Tax No. 57/2010/QH12;
RESOLVES:
Article 1. Environmental protection tax tariff
1. The environmental protection tax rates are specifically prescribed as follows:
| TT | Goods | Unit | Tax rate (VND/unit of goods) |
| I | Petrol, oil, lubricating grease | ||
| 1 | Petrol, except ethanol | litre | 4,000 |
| 2 | Aviation fuel | litre | 3,000 |
| 3 | Diesel oil | litre | 2,000 |
| 4 | Kerosene | litre | 1,000 |
| 5 | Fuel oil (mazut) | litre | 2,000 |
| 6 | Lubricating oil | litre | 2,000 |
| 7 | Lubricating grease | kg | 2,000 |
| II | Coal | ||
| 1 | Lignite | tonnes | 15,000 |
| 2 | Anthracite coal | tonnes | 30,000 |
| 3 | Coking coal | tonnes | 15,000 |
| 4 | Other coal | tonnes | 15,000 |
| III | Hydrochlorofluorocarbons (HCFCs), including HCFCs contained in mixtures containing HCFCs | kg | 5,000 |
| IV | Plastic bags subject to tax | kg | 50,000 |
| V | Herbicides of restricted-use type | kg | 500 |
| VI | Termiticides of restricted-use type | kg | 1,000 |
| VII | Timber (forest product) preservatives of restricted-use type | kg | 1,000 |
| VIII | Warehouse disinfectants of restricted-use type | kg | 1,000 |
2. Goods under Sections VI, VII and VIII specified in Clause 1 of this Article are specified in detail in the Appendix attached to this Resolution.
Article 2. Effect
1. This Resolution takes effect from January 01, 2019.
2. Resolution No. 1269/2011/UBTVQH12 dated July 14, 2011 of the Standing Committee of the National Assembly on the Environmental Protection Tax Tariff, as amended and supplemented by Resolution No. 888a/2015/UBTVQH13 dated March 10, 2015, ceases to be effective from the effective date of this Resolution.
ON BEHALF OF THE STANDING COMMITTEE OF THE NATIONAL ASSEMBLY
CHAIRPERSON
Nguyen Thi Kim Ngan
APPENDIX
(Promulgated together with Resolution No. 579/2018/UBTVQH14 dated September 26, 2018 of the Standing Committee of the National Assembly on the Environmental Protection Tax Tariff)
| No. | Active ingredient name - material | Trade name |
| I | Termiticides of restricted-use type | Termiticides of restricted-use type |
| 1 | Na2SiF6 50% + HBO3 10% + CuSO4 30% | PMC 90 DP |
| 2 | Na2SiF6 80 % + ZnCl2 20 % | PMs 100 CP |
| II | Timber (forest product) preservatives of restricted-use type | Timber (forest product) preservatives of restricted-use type |
| 1 | CuSO4 50% + K2Cr2O7 50% | XM5 100 powder |
| 2 | ZnSO4.7H2O 60% + NaF 30% + additives 10% | LN 5 90 powder |
| III | Warehouse disinfectants of restricted-use type | Warehouse disinfectants of restricted-use type |
| 1 | Aluminium Phosphide | Alumifos 56% Tablet |
| 1 | Aluminium Phosphide | Celphos 56 % tablets |
| 1 | Aluminium Phosphide | Fumitoxin 55 % tablets |
| 1 | Aluminium Phosphide | Phostoxin 56% round tablets, flat tablets |
| 1 | Aluminium Phosphide | Quickphos 56 % |
| 2 | Magnesium phosphide | Magtoxin 66 tablets, pellet |
| 3 | Methyl Bromide | Bromine - Gas 98%, 100% |
| 3 | Methyl Bromide | Dowfome 98 % |
Digitised for reference; formatting may differ slightly from the original — verify against the attached original file or the official gazette. Vietnamese legal text.