Official letter No. 933/BTC-CST
dated February 2nd, 2023 of the Ministry of Finance regarding environmental protection tax with regard to oil products
Posted: 6/2/2023 9:01:21 AM | Latest updated: 11/2/2023 10:08:26 AM (GMT+7)
| LuatVietnam: 5631
According to opinions of the Ministry of Finance, oil products shall be subject to environmental protection tax if they belong to gasoline, oil, grease regulated at clause 1 Article 3 of the Law on environmental protection tax (including gasoline, except ethanol; jet fuel; diesel oil; kerosene; fuel oil; lubricants; grease).
The taxonomy of imports based on HS codes requires to base on customs documentation, technical specifications of the imports.
Ms Phuong Thao (VietlawOnline.com)
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