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The Tax Department has issued Urgent Directive No. 09/CD-CT to implement several provisions on environmental protection tax, value-added tax (VAT) and excise duty for gasoline, diesel and aviation fuel under Resolution 19/2026/QH16. The directive was sent to the heads of provincial and municipal tax offices, the directors of the Electronic Commerce Tax Bureau, and the directors of the large enterprise tax bureau, requiring immediate implementation.
According to the Tax Department, on 12 April 2026, Parliament passed Resolution 19/2026/QH16. The resolution takes effect from 16 April 2026 to 30 June 2026. To ensure timely execution, the department urged relevant units to promptly disseminate information to tax officials and taxpayers and to prepare the necessary conditions for deployment.
The directive states that the environmental protection tax rate for gasoline (excluding ethanol), diesel, kerosene, mazut and aviation fuel is 0 VND per liter.
Under the directive, gasoline, diesel and aviation fuel are not required to declare or pay VAT. However, input VAT deductions remain available.
It also notes that businesses and importers of gasoline and diesel are not required to declare or pay VAT at the time of sale or import during the policy period.
The excise rate for gasoline types is set at 0%.
The Tax Department asked units to implement the measures consistently and in line with existing regulations. It also highlighted that if there are discrepancies between Resolution 19/2026/QH16 and other related laws, priority is given to this resolution.
The resolution specifies tax policies for gasoline, diesel and aviation fuel to respond to price volatility, macroeconomic indicators and budget balance. Parliament directs the Government to adjust the effective period or policy based on global fuel price movements, macro indicators and budget balance, and to report to Parliament at the next session.
Resolution 19/2026/QH16 takes effect from 16 April 2026 to 30 June 2026 and was approved by Parliament on 12 April 2026.
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