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 the extension of the duration of application of preferential import duty rates, environmental protection tax and value-added tax on petrol and oil commodities and materials for the production of petrol, oil and jet fuel^[1]

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

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

Pursuant to the National Assembly’s Resolution No. 19/2026/QH16 of April 12, 2026, promulgating a number of regulations on environmental protection tax, value-added tax and excise tax on petrol, oil and jet fuel;

Pursuant to the Government’s Resolution No. 25/2026/NQ-CP of April 30, 2026, on the extension of the duration of application of Decree No. 72/2026/ND-CP; 

Pursuant to the Government’s Decree No. 72/2026/ND-CP of March 9, 2026, amending the preferential import duty rates for a number of petrol and oil commodities and materials for the production of petrol and oil as specified in the Preferential Import Tariff Schedule issued together with Decree No. 26/2023/ND-CP;

At the proposal of the Minister of Finance;

The Government promulgates the Resolution on the extension of the duration of application of preferential import duty rates, environmental protection tax and value-added tax on petrol and oil commodities and materials for the production of petrol, oil and jet fuel.

Article 1. To extend the duration of application of preferential import duty rates on petrol and oil and materials for the production of petrol and oil

To extend the duration of application of the Government’s Resolution No. 25/2026/NQ-CP of April 30, 2026, and the Government’s Decree No. 72/2026/ND-CP of March 9, 2026, through September 30, 2026.  

  Article 2. To extend the duration of application of environmental protection tax and value-added tax on petrol and oil and materials for the production of petrol, oil and jet fuel

To extend the duration of application of the National Assembly’s Resolution No. 19/2026/QH16 of April 12, 2026, through September 30, 2026, with respect to the environmental protection tax and value-added tax specified in Articles 1 and 2 of Resolution No. 19/2026/QH16.

Article 3. Implementation provisions

1. This Resolution takes effect from July 1, 2026, thru September 30, 2026.

2. Excise tax on petrol must comply with Law No. 66/2025/QH15 on Excise Tax and guiding documents.

3. In case it is required to adjust (shorten or extend) the effective period of this Resolution to meet socio-economic development requirements, ensure energy security, and stabilise the petrol 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 provincial-level People’s Committees, and related organisations and individuals shall implement this Resolution.-

On behalf of the Government
For the Prime Minister
Deputy Prime Minister
NGUYEN VAN THANG