Decision 34/2026/NQ-CP of the Ministry of Finance

RESOLUTION

Regarding the extension of the application period for preferential import tariffs,
environmental protection tax, value-added tax on gasoline, diesel,
raw materials for producing gasoline and diesel, and aviation fuel

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

Pursuant to the Law on Enacting Regulatory Legal Documents No. 64/2025/QH15 amended and supplemented by Law No. 87/2025/QH15;

Pursuant to Resolution No. 19/2026/QH16 of the National Assembly on the issuance of certain regulations regarding environmental protection tax, value-added tax, and special consumption tax on gasoline, diesel, and aviation fuel;

Pursuant to Resolution No. 25/2026/NQ-CP of the Government on extending the application period of Decree No. 72/2026/NĐ-CP;

Pursuant to Decree No. 72/2026/NĐ-CP of the Government amending the preferential import tariff rates for certain items of gasoline, diesel, raw materials for producing gasoline and diesel in the Preferential Import Tariff Schedule issued together with Decree No. 26/2023/NĐ-CP;

At the proposal of the Minister of Finance;

The Government issues this Resolution on extending the application period for preferential import tariffs, environmental protection tax, and value-added tax on gasoline, diesel, raw materials for producing gasoline and diesel, and aviation fuel.

Article 1. Extension of the application period for preferential import tariffs on gasoline, diesel, and raw materials for producing gasoline and diesel

Extend the application period of Resolution No. 25/2026/NQ-CP dated April 30, 2026, of the Government and Decree No. 72/2026/NĐ-CP dated March 9, 2026, of the Government until September 30, 2026.

Article 2. Extension of the application period for environmental protection tax and value-added tax on gasoline, diesel, raw materials for producing gasoline and diesel, and aviation fuel

Extend the application period of Resolution No. 19/2026/QH16 dated April 12, 2026, of the National Assembly until September 30, 2026, for environmental protection tax and value-added tax as stipulated in Articles 1 and 2 of Resolution No. 19/2026/QH16.

Article 3. Implementation Provisions

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

2. Special consumption tax on gasoline shall be implemented in accordance with the Special Consumption Tax Law No. 66/2025/QH15 and the guiding documents for its implementation.

3. In cases where it is necessary to adjust (shorten or extend) the effective period of this Resolution to meet requirements for economic and social development, ensure energy security, and stabilize the gasoline and diesel market, the Ministry of Industry and Trade shall submit proposals to the Ministry of Finance for consideration and decision by the Government.

4. Ministers, heads of ministerial-level agencies, Chairpersons of provincial People's Committees under central cities, and related organizations and individuals are responsible for implementing this Resolution.