Resolution 19/2026/QH16 on environmental protection tax, value-added tax, and excise tax for gasoline, oil, aviation fuel

RESOLUTION

On promulgation of a number of provisions on environmental protection tax, value-added tax, and excise tax applicable to gasoline, oil and aviation fuel

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THE NATIONAL ASSEMBLY

Pursuant to the Constitution of the Socialist Republic of Vietnam, amended and supplemented under Resolution No. 203/2025/QH15;

Pursuant to the Law on Organization of the National Assembly No. 57/2014/QH13, amended and supplemented under Law No. 65/2020/QH14 and Law No. 62/2025/QH15;

Pursuant to the Law on Environmental Protection No. 57/2010/QH12;

Pursuant to the Law on Value-Added Tax No. 48/2024/QH15, amended and supplemented under Law No. 90/2025/QH15 and Law No. 149/2025/QH15;

Pursuant to the Law on Excise Tax No. 66/2025/QH15;

RESOLVES:

Article 1. Environmental protection tax

Environmental protection tax rate applicable to gasoline (excluding ethanol), diesel oil, kerosene, mazut oil, and aviation fuel: VND 0 per liter.

Article 2. Value-added tax

Gasoline, diesel oil, kerosene, mazut oil, and aviation fuel shall not be subject to declaration, calculation, and payment of value-added tax; provided, however, that input value-added tax shall be creditable.

Article 3. Excise tax

Excise tax rate applicable to all types of gasoline: 0%.

Article 4. Implementation provisions

1. This Resolution takes effect from April 16, 2026, through June 30, 2026, except as provided in Clause 2 of this Article.

2. The Government is assigned to, based on developments in global gasoline and oil prices, macroeconomic indicators, and the capacity to balance the state budget, promulgate a Resolution to decide on the following matters and report to the National Assembly at the nearest session:

a) Adjustment (shortening or extension) of the effective period of this Resolution;

b) In urgent cases, adjustment of the provisions on environmental protection tax, value-added tax, and excise tax as provided in this Resolution.

3. During the effective period of this Resolution:

a) In case of any inconsistency between the provisions of this Resolution and those of other legal documents regarding environmental protection tax, value-added tax, and excise tax, the provisions of this Resolution shall prevail.

b) Business establishments and importers of gasoline, diesel oil, kerosene, mazut oil, and aviation fuel are not be required to declare, calculate, or pay value-added tax upon sale and at the import stage.

c) Matters relating to environmental protection tax, value-added tax, and excise tax not provided for in this Resolution shall comply with the applicable laws on tax, tax administration, and other relevant laws.

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This Resolution was adopted on April 12, 2026, by the XVI^th National Assembly of the Socialist Republic of Vietnam, at its 1^st session.

Chairman of the National Assembly

TRAN THANH MAN