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Parliament has issued Resolution No. 19/2026/QH16 on several tax policies for gasoline, diesel, and aviation fuel, with measures applied for a short period to respond to economic developments.
Under Article 1, the environmental protection tax for gasoline (excluding ethanol), diesel, kerosene, mazut, and aviation fuel is set at 0 đồng per liter.
For value-added tax (VAT), the resolution provides that gasoline, diesel, and aviation fuel are not required to declare and pay VAT. However, input VAT remains deductible.
For excise tax, the rate applied to gasoline types is 0%.
The resolution states that during its effective period, if there are differences between its provisions and other legal documents related to environmental protection tax, VAT, and excise tax, the resolution’s provisions prevail.
It also specifies that business establishments and importers of gasoline and diesel are not required to declare, calculate, or pay VAT at either the sale or import stage during the policy’s application.
The Parliament directs the Government to adjust the effective date or modify tax policies in emergencies based on world oil prices, macroeconomic indicators, and budget balance, and to report to the National Assembly at the next session.
The resolution takes effect from 16 April 2026 through 30 June 2026.
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