Official Telegram No. 09/CĐ-CT dated April 14, 2026, issued by the Tax Department regarding the implementation of certain provisions on environmental protection tax, value-added tax (VAT), and special consumption tax (SCT) applicable to gasoline, diesel oil, kerosene, mazut, and aviation fuel under Resolution No. 19/2026/QH16 of the National Assembly, provides as follows:

by KMC Consulting Company Limited

  • The environmental protection tax rate applicable to gasoline (excluding ethanol), diesel oil, kerosene, mazut, and aviation fuel is VND 0 per liter.  
  • Gasoline, diesel oil, kerosene, mazut, and aviation fuel are not subject to VAT declaration and payment; however, input VAT is still creditable.  
  • The special consumption tax (SCT) rate applicable to all types of gasoline is 0%. 
For more detailed information about this or related Tax Advisory, please don't hesitate to contact us.
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