Resolution No. 19/2026/QH16 provides for the exemption from environmental protection tax, no need to declare and pay value added tax but allows for input VAT deduction, while applying a zero percent special consumption tax rate for diesel oil, kerosene, heavy fuel oil, and aviation kerosene during the period from April 16, 2026, to June 30, 2026.
适用范围
Business Entity, Importer of Diesel Oil, Kerosene, Heavy Fuel Oil, and Aviation Kerosene
要点
- Gasoline (excluding ethanol), diesel oil, kerosene, heavy fuel oil, and aviation kerosene are exempt from environmental protection tax as provided in Article 1.
- The aforementioned goods do not need to declare or pay value added tax but allow for input VAT deduction as provided in Article 2.
- The special consumption tax rate on gasoline is zero percent as provided in Article 3.
- In the period during which this Resolution is effective, where there are differences between the provisions of this Resolution and other regulatory documents, the provisions of this Resolution shall apply (Article 4.3.a).
- Business entities do not need to declare or pay value added tax when selling gasoline, diesel oil, kerosene, heavy fuel oil, and aviation kerosene during the period in which this Resolution is effective (Article 4.3.b).
🌐 本文件的社会影响
- Reduction of costs for businesses dealing with fuels due to the exemption from environmental protection tax and no need to declare or pay value added tax.
- Consumers may benefit from reduced product prices as a result of the elimination of certain taxes.
- Impact on government revenue when tax income is reduced during the period in which this Resolution is effective.
- Challenges for tax administration authorities in controlling and adjusting tax policies for fuels.
❓ 常见问题
Are diesel oil, kerosene, heavy fuel oil, and aviation kerosene required to pay environmental protection tax?
No, the Resolution provides for the exemption from environmental protection tax for these goods.
Do business entities dealing with fuels get input VAT deduction?
Yes, although there is no need to declare or pay value added tax when selling or importing these goods.
What is the special consumption tax rate on gasoline?
The special consumption tax rate on all types of gasoline is zero percent as provided in Article 3 of the Resolution.
For how long is this Resolution effective?
This Resolution is effective from April 16, 2026, to June 30, 2026, except as otherwise adjusted under Article 4.
During the period in which this Resolution is effective, if there are differences between the provisions of this Resolution and other regulatory documents, which provision shall be applied?
Apply according to the provisions of this Resolution (Article 4.3.a).
全文
|
NATIONAL ASSEMBLY RESOLUTION NO. 19/2026/QH16 |
THE SOCIALIST REPUBLIC OF VIETNAM |
RESOLUTION
On the issuance of certain provisions on environmental protection tax, value-added tax, and special consumption tax on gasoline, diesel oil, kerosene, heavy fuel oil, and aviation fuel
NATIONAL ASSEMBLY
Based on the Constitution of the Socialist Republic of Vietnam as amended and supplemented in some articles by Resolution No. 203/2025/QH15;
Based on the Law on Organization of the National Assembly No. 57/2014/QH13, as amended and supplemented in some articles by Law No. 65/2020/QH14 and Law No. 62/2025/QH15;
Based on the Environmental Protection Law No. 57/2010/QH12;
Based on the Value-Added Tax Law No. 48/2024/QH15, as amended and supplemented in some articles by Laws Nos. 90/2025/QH15 and 149/2025/QH15;
Based on the Special Consumption Tax Law No. 66/2025/QH15;
RESOLUTION:
Article 1. On environmental protection tax
The rate of environmental protection tax for gasoline (excluding ethanol), diesel oil, kerosene, heavy fuel oil, and aviation fuel is zero VND per liter.
Article 2. On value-added tax
Gasoline, diesel oil, kerosene, heavy fuel oil, and aviation fuel are not subject to declaration or payment of value-added tax but are eligible for input tax credit.
Article 3. On special consumption tax
The rate of special consumption tax on all types of gasoline is zero percent.
Article 4. Provisions for implementation
1. This Resolution shall take effect from April 16, 2026, to June 30, 2026, except as provided in Clause 2 hereof.
2. The Government is hereby instructed to issue a Resolution based on the actual developments of international gasoline and diesel prices, macroeconomic indicators, budgetary balance capacity, and to determine the following contents and report to the National Assembly at the next session:
a) Adjust (shorten or extend) the duration of effect of this Resolution;
b) In case of emergency, adjust the provisions on environmental protection tax, value-added tax, and special consumption tax as provided in this Resolution.
3. During the period when this Resolution is effective:
a) Where there are differences between the provisions of this Resolution and other legal documents concerning environmental protection tax, value-added tax, and special consumption tax, the provisions of this Resolution shall prevail.
b) Business entities and importers of gasoline, diesel oil, kerosene, heavy fuel oil, and aviation fuel are not required to declare or pay value-added tax at the point of sale and during the import process.
c) The provisions on environmental protection tax, value-added tax, and special consumption tax not provided for in this Resolution shall be implemented in accordance with current tax laws, tax administration regulations, and other relevant legal provisions.
This Resolution was adopted by the National Assembly of the Socialist Republic of Vietnam, 16th session, first regular session on April 12, 2026.
__________________________
CHAIRMAN OF THE NATIONAL ASSEMBLY
Tran Thanh Mien
Tran Thanh Mien
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