Resolution 34/2026/NQ-CP extend the application period of preferential import duty, environmental protection tax, VAT for gasoline, oil, raw materials, aviation fuel

RESOLUTION

On extension of the period of application of preferential import duty, environmental protection tax, and value-added tax applicable to gasoline and oil, raw materials for gasoline and oil production, and aviation fuel

Pursuant to the Law on Organization of the Government No. 63/2025/QH15;

Pursuant to the Law on Promulgation of Legal Documents No. 64/2025/QH15, amended and supplemented under Law No. 87/2025/QH15;

Pursuant to the National Assembly’s Resolution No. 19/2026/QH16 on promulgation of a number of provisions on environmental protection tax, value-added tax, and excise tax applicable to gasoline, oil and aviation fuel;

Pursuant to the Government's Resolution No. 25/2026/NQ-CP on extension of the effect of Decree No. 72/2026/ND-CP;

Pursuant to the Government’s Decree No. 72/2026/ND-CP adjusting the preferential import duty rates applicable to a number of petroleum products and raw materials for petroleum production in the Preferential Import Tariff Schedule promulgated together with Decree No. 26/2023/ND-CP;

At the proposal of the Minister of Finance;

The Government hereby promulgates the Resolution on extension of the period of application of preferential import duty, environmental protection tax, and value-added tax applicable to gasoline and oil, raw materials for gasoline and oil production, and aviation fuel.

Article 1. Extension of the period of application of preferential import duty applicable to gasoline and oil, raw materials for gasoline and oil production

To extend the effect of the Government’s Resolution No. 25/2026/NQ-CP dated April 30, 2026, and Decree No. 72/2026/ND-CP dated March 09, 2026, until the end of September 30, 2026.

Article 2. Extension of the period of application of environmental protection tax and value-added tax applicable to gasoline and oil, raw materials for gasoline and oil production, and aviation fuel

To extend the effect of the National Assembly’s Resolution No. 19/2026/QH16 dated April 12, 2026, until the end of September 30, 2026, with respect to the environmental protection tax and value-added tax prescribed in Articles 1 and 2 of Resolution No. 19/2026/QH16.

Article 3. Effect

1. This Resolution takes effect from July 01, 2026, to the end of September 30, 2026.

2. The excise tax applicable to gasoline shall comply with the Law on Excise Tax No. 66/2025/QH15 and its guiding documents.

3. Where it is necessary to adjust (shorten or extend) the effective period of this Resolution to meet the requirements of socio-economic development, ensure energy security, and stabilize the gasoline and oil market, the Ministry of Industry and Trade shall submit a proposal to the Ministry of Finance for submission to the Government for consideration and decision.

4. Ministers, heads of ministerial-level agencies, chairpersons of People’s Committees of provinces and centrally-run cities, and related organizations and individuals shall implement this Resolution.