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Article 1. Excise tax on petrol
The excise tax rate applicable to all kinds of petrol is 0%.
Accordingly, the excise tax rate applicable to all kinds of petrol is 0%. The effective period begins on November 1, 2026, and ends on March 31, 2027.
At the same time, Clause 2 Article 2 provides that the excise tax rate applicable to all kinds of petrol prescribed in Article 3 of Resolution No. 19/2026/QH16 of the National Assembly, as adjusted under Clause 2 Article 3 of the Government’s Resolution No. 43/2026/NQ-CP, shall cease to be effective from the effective date of Resolution No. 45/2026/NQ-CP. Accordingly, from November 1, 2026, the tax rate shall be applied in accordance with the new provisions of this Resolution.
In addition to specifying the period of application, the Resolution also provides for consideration of adjustments to its effective period when necessary. Under Clause 3 Article 2, this period may be shortened or extended to meet requirements for socio-economic development, ensure energy security and stabilize the petrol and oil market.
Where an adjustment is necessary, the Ministry of Industry and Trade shall submit its proposal to the Ministry of Finance for submission to the Government for consideration and decision. Any change to the period of application must therefore be considered and decided by the Government on the basis of a proposal submitted in accordance with the above procedure.
