The Tax Department (Ministry of Finance) has just issued an urgent telegram on the implementation of Decision No. 482/QD-TTg of the Prime Minister on applying environmental protection tax, value-added tax and special consumption tax to gasoline, oil and aviation fuel in case of necessity for national interests. The decision takes effect from 24:00 on March 26, 2026 to the end of April 15, 2026.
To promptly implement the Prime Minister's Decision, the Tax Department requests the heads of tax authorities of provinces and cities; Heads of E-commerce Tax Sub-Departments; Heads of Large Enterprise Tax Sub-Departments to direct the implementation, propaganda, dissemination of the Decision to tax officials, taxpayers and prepare conditions to ensure implementation.
The Tax Department noted that, according to the content of the telegram, the environmental protection tax rate for gasoline (excluding ethanol), diesel and aviation fuel is applied at 0 VND/liter.
At the same time, gasoline, diesel oil and aviation fuel are not subject to declaration and payment of value-added tax but are eligible for input value-added tax deduction.
The special consumption tax rate for all types of gasoline is applied at 0%.
The Tax Department requests units to proactively deploy and implement according to regulations to ensure that the application of tax policies according to Decision No. 482/QD-TTg is implemented promptly.
