These products are also exempt from VAT declaration and payment, while still eligible for input VAT credit.
A range of taxes on petrol, oil, and aviation fuel have been reduced to zero percent under Resolution No. 19/2026/QH16 of the National Assembly, effective from 00:00 on April 16 through June 30, 2026.
The Domestic Market Department under the Ministry of Industry and Trade said it has issued Document No. 1088/TTTN-XD dated April 15 to announce the implementation of the new tax policies.
Accordingly, the environmental protection tax on petrol (excluding ethanol), diesel, kerosene, mazut and aviation fuel has been cut to VND0 per litter. These products are also exempt from VAT declaration and payment, while still eligible for input VAT credit.
Notably, the special consumption tax on all types of petrol has also been reduced to zero percent.
