Decision 34/2026/NQ-CP extends the application period for preferential import tax, environmental protection tax, and value-added tax on gasoline, diesel, raw materials for producing gasoline and diesel, and aviation fuel until September 30, 2026.
Key points
- Decree No. 72/2026/NĐ-CP has its application period extended until September 30, 2026
- Resolution No. 19/2026/QH16 on environmental protection tax and value-added tax on gasoline, diesel, raw materials for producing gasoline and diesel, and aviation fuel has its application period extended until September 30, 2026
- Special consumption tax on gasoline is implemented according to the provisions of the Special Consumption Tax Law No. 66/2025/QH15 and guiding documents
- The effective date of this Resolution is from July 1, 2026 to September 30, 2026
- The Ministry of Industry and Trade has the authority to propose adjustments to the effective period if necessary
🌐 Social impact of this document
- Mainly affected are enterprises engaged in the business of gasoline, diesel, and production facilities using these raw materials
- Helps stabilize the gasoline and diesel market in the short term
- May reduce financial burdens for businesses during difficult periods
❓ Frequently asked questions
What items have their preferential import tax application period extended?
The application period for preferential import tax on gasoline, diesel, raw materials for producing gasoline and diesel, and aviation fuel is extended until September 30, 2026.
When does this Resolution take effect?
This Resolution takes effect from July 1, 2026 to September 30, 2026.
Can the application period of this Resolution be adjusted?
In cases where it is necessary to adjust (shorten or extend) the effective period, the Ministry of Industry and Trade has the right to propose to the Ministry of Finance for submission to the Government for consideration and decision.
Which goods have their environmental protection tax and value-added tax application period extended?
Environmental protection tax and value-added tax stipulated in Article 1 and Article 2 of Resolution No. 19/2026/QH16 on gasoline, diesel, raw materials for producing gasoline and diesel, and aviation fuel are extended until September 30, 2026.
According to which provisions is special consumption tax on gasoline implemented?
Special consumption tax on gasoline is implemented according to the provisions of the Special Consumption Tax Law No. 66/2025/QH15 and guiding documents.
Full text
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THE GOVERNMENT Number: 34/2026/NQ-CP |
SOCIALIST REPUBLIC OF VIET NAM Hanoi, June 30, 2026 |
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.
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Place of Receipt: - Central Party Committee Secretariat; - Prime Minister, Deputy Prime Ministers; - Ministries and ministerial-level agencies; - Provincial People's Councils and People's Committees under central cities; - Central Party Office and Party Committees; - General Secretary's Office; - President's Office; - Ethnic Council and Committees of the National Assembly; - National Assembly's Office; - Supreme People's Court; - Supreme People's Procuracy; - State Audit Office; - Vietnam Fatherland Front Central Committee; - Central agencies of political-social organizations; - VPCP: Deputy Prime Minister, other Deputy Prime Ministers, Assistant to the Prime Minister, relevant Departments, Bureaus, and the Gazette; - File: VT, KTTH (2b). |
PRIME MINISTER DEPUTY PRIME MINISTER DEPUTY PRIME MINISTER |
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