The National Assembly passes a resolution to exempt taxes on gasoline and oil until June 30
The National Assembly voted to pass a resolution issuing several provisions on environmental protection tax, value-added tax, and special consumption tax on gasoline, oil, and aviation fuel.
On the morning of April 12, continuing the agenda of its first session, the National Assembly voted to adopt a Resolution issuing several provisions on environmental protection tax, value-added tax (VAT), and special consumption tax on gasoline, oil, and aviation fuel.
With 460 out of 460 deputies voting in favor (accounting for 92% of all deputies and 100% of those present), the Resolution was unanimously approved.
The Resolution stipulates: the environmental protection tax rate for gasoline (excluding ethanol), diesel, kerosene, mazut, and aviation fuel is set at VND 0 per liter; these fuels are not subject to VAT declaration and payment but are still eligible for input VAT deduction; and the special consumption tax rate on gasoline is reduced to 0%.
This Resolution takes effect from April 16, 2026, until June 30, 2026.
Previously, the National Assembly discussed the draft Resolution in group sessions and at the plenary hall on April 10, with 30 opinions from 16 groups and 7 speeches at the plenary session. Overall, both the appraisal body and National Assembly deputies agreed on the necessity of issuing the Resolution and its main contents, while also providing comments on specific provisions.
Based on conclusions of the National Assembly Standing Committee, appraisal opinions from the Economic and Financial Committee, and feedback from deputies, the Government reviewed, incorporated, and fully explained the draft, finalizing it before submission. The drafting agency also coordinated with the Ministry of Justice and relevant National Assembly committees to refine the Resolution in line with legal procedures.
Regarding implementation, the Government was authorized to adjust the effective duration of the Resolution (shortening or extending it) in response to global fuel price developments. In urgent cases, the Government may also adjust tax provisions under the Resolution and report to the National Assembly at its nearest session.
Hai Phong News