Decree No. 78/2000/NĐ-CP on Fuel Oil Fees

DECREE OF THE GOVERNMENT

On motor fuel fees

THE GOVERNMENT

Based on the Government Organization Law dated September 30, 1992;

Pursuant to the State Budget Law dated March 20, 1996;

At the proposal of the Minister of Finance, 

DECREE:

Clause 4 of Article 6The objects subject to motor fuel fees are gasoline, oil, and lubricating oils exported or sold in Vietnam.

12/2025/TT-BNNMT dated June 19, 2025 issued by the Minister of Agriculture and EnvironmentThe entities liable for motor fuel fees are organizations and individuals importing (including agency imports); producing and processing types of gasoline and oil specified in Article 1 of this Decree.

Article 3. Motor fuel fees shall be collected only once when exporting or selling imported, produced, or processed quantities of gasoline and oil at the rates prescribed below:

1. All types of gasoline: 500 VND/liter (five hundred dong per liter).

2. Diesel: 300 VND/liter (three hundred dong per liter).

3. Kerosene, paraffin oil, and unprocessed lubricating oils are not subject to collection.

Article 4. Organizations and individuals importing; producing and processing gasoline and oil (collectively referred to as engaging in gasoline and oil business) have the obligation:

1. To declare motor fuel fees due monthly to the tax authority within the first ten days of the following month, in accordance with the declaration form and ensuring the accuracy of the declaration.

2. To pay the full amount of motor fuel fees into the state budget by the deadline set by the tax authority, but no later than the twenty-fifth day of the following month.

3. To settle accounts annually with the tax authority. Within sixty days from the end of the year, they must submit the annual settlement report on motor fuel fees to the tax authority and pay any outstanding motor fuel fees into the state budget within ten days from the date of submission of the settlement report. If there is an overpayment, it may be deducted from the motor fuel fees payable in the next period.

Article 5.The tax authority shall have the following duties and powers:

1. To inspect and urge organizations and individuals engaged in gasoline and oil business to comply with the declaration and payment of motor fuel fees as stipulated in this Decree.

2. To calculate and notify organizations and individuals engaged in gasoline and oil business of the amount of motor fuel fees due to the state budget in accordance with the regulations.

3. To inspect and audit the declaration, payment, and settlement of motor fuel fees; to request entities liable for motor fuel fees to provide accounting books, vouchers, and other relevant documents related to the calculation and payment of motor fuel fees when the tax authority conducts inspections and audits, and when signs of violation of this Decree are discovered.

4. To handle administrative violations concerning motor fuel fees according to the authority prescribed in Article 21 of Decree No. 04/1999/NĐ-CP dated January 30, 1999 of the Government on fees and charges under the state budget.

Article 6.The amount of motor fuel fees paid into the state budget shall be fully centralized for management and use by the central budget in accordance with the current State Budget Law.

Article 7. Organizations and individuals subject to motor fuel fees who violate this Decree shall be subject to penalties as provided for in Articles 18 and 20 of Decree No. 04/1999/NĐ-CP dated January 30, 1999 of the Government on fees and charges under the state budget.

Article 8. This Decree takes effect from January 1, 2001; Decree No. 186/CP dated December 7, 1994 of the Government on collecting traffic fees through gasoline prices and other previous provisions contrary to this Decree are hereby abolished.

Article 9. The Minister of Finance shall guide the implementation of this Decree.

Article 10.Ministers, Heads of ministerial-level agencies, Heads of agencies under the Government, Chairpersons of People's Committees of provinces and centrally governed cities are responsible for implementing this Decree.