>Verify that all gasoline procurement invoices issued in 2024–2025 clearly state the 10% Special Consumption Tax (SCT) amount and retain them for audit.
>Confirm updated gasoline import declaration requirements (Form 01/TTS) with the General Department of Vietnam Customs (GDVC) to ensure correct SCT tax code application.
>Engage a licensed Vietnamese audit firm to review the last three months’ SCT returns (Form 01/TTS) for consistency with VAT input tax claims.
English Summary
This article reports Vietnam's per capita gasoline consumption at 835.3 liters/year — the highest in Southeast Asia — but introduces no new tax rules, deadlines, or compliance obligations. It is a statistical energy consumption fact, not a regulatory update. Current fuel-related tax obligations remain governed by Vietnam’s VAT Law (10%), Corporate Income Tax Law, and Special Consumption Tax (SCT) Decree No. 176/2023/ND-CP (SCT rate: 10% on gasoline). Foreign businesses importing, storing, distributing, or consuming gasoline in Vietnam must maintain full documentation for SCT and VAT compliance, including import declarations, invoices, and inventory records. No new filing requirements or thresholds are announced. Companies should monitor updates from the General Department of Vietnam Customs and the Ministry of Finance for future amendments.