Resolution 43/2026/NQ-CP extension of application period of preferential import duty rates, environmental protection tax and VAT on petrol, oil and jet 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

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, which was amended and supplemented under Law No. 87/2025/QH15;

Pursuant to the National Assembly’s Resolution No. 19/2026/QH16 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 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 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 hereby 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 dated April 30, 2026, and the Government’s Decree No. 72/2026/ND-CP dated March 09, 2026, until the end of December 31, 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 dated April 12, 2026, until the end of December 31, 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 October 01, 2026, to the end of December 31, 2026.

2. Excise tax on petrol must comply with Law on Excise Tax No. 66/2025/QH15 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 stabilize 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 organizations and individuals shall implement this Resolution.