Constituents in base oil and petrol price formula mentioned under this Circular which only serve to calculate base petrol and oil price according to Article 1 of Decree No. 95/2021/ND-CP include: Ethanol fuel price; Percentage of unleaded gasoline volume, percentage of Ethanol fuel volume; Exchange rate of worldwide petrol and oil price; Petrol and oil import duties; Excise tax;
This Circular takes effect from January 2nd, 2022.
To abrogate Article 4, Article 5, clause 2 Article 15 of Joint Circular No. 39/2014/TTLT-BCT-BTC
dated October 29th, 2014; clause 2, clause 3 Article 1 of Joint Circular No. 90/2016/TTLT-BTC-BCT dated June 24th, 2016; clause 1 Article 1 of Circular No. 76/2020/TT-BTC dated August 14th, 2020.
Guidelines for calculating base price of petrol and oil products
TT104-18112021BTC[EN].pdf
