Circular No. 04/1998/TT-BTC guiding procedures for refunding traffic fee through gasoline prices for exported gasoline and diesel fuel

CIRCULAR

Guidelines for the procedure to refund traffic fee through fuel prices for exported gasoline and diesel oil

Regarding exported gasoline and diesel oil

Implementing Decree No. 186/CP dated December 7, 1994 of the Government on collecting traffic fees through fuel prices, the Ministry of Finance issued Circular No. 117 TC/TCT dated December 24, 1994 to guide implementation. Now, the Ministry of Finance supplements Point 2, Section I of Circular No. 117 TC/TCT dated December 24, 1994 of the Ministry of Finance regarding not collecting traffic fees through fuel prices for exported gasoline and diesel oil, including cases of temporary importation and re-exportation as follows:

 1. The entities eligible for refund of traffic fees are organizations permitted by the Ministry of Trade to export gasoline and diesel oil purchased from organizations producing and importing gasoline and diesel oil that have already paid traffic fees through fuel prices.

This Circular does not apply to organizations directly importing, producing, and processing gasoline and diesel oil while simultaneously exporting uncharged gasoline and diesel oil.

2. Organizations permitted to export gasoline and diesel oil sourced from gasoline and diesel oil that have already paid traffic fees through fuel prices shall be refunded by the state budget the amount of traffic fees already paid to the state budget for the actual quantity of exported gasoline and diesel oil.

3. The procedure for refunding traffic fees is as follows:

a. Exporting organizations must submit to the Ministry of Finance (Department of State Budget Management) the following documents:

- A letter requesting the Ministry of Finance to refund traffic fees for the exported gasoline and diesel oil (the letter from the entity must clearly state the actual quantity of gasoline and diesel oil purchased that has been charged traffic fees through fuel prices, the actual quantity exported, the amount of traffic fees requested for refund, the account number at the bank branch in the province or city...).

- A confirmation letter from the Tax Department directly managing and inspecting the quantity of exported gasoline and diesel oil that has paid traffic fees and recommending a refund.

- An invoice and dispatch note from the organization selling gasoline and diesel oil (a type of invoice issued by the Ministry of Finance).

- Business license for import and export and export quota issued by the Ministry of Trade.

- Export contract.

- Customs declaration for exported goods clearly stating the actual quantity of exported gasoline and diesel oil with confirmation from the customs authority at the port of exit.

The application for refund of traffic fees submitted to the Ministry of Finance (Department of State Budget Management) must be original or certified true copy by a state notary office. For documents that cannot be certified by a notary office, the submitting entity must certify the copy and bear responsibility for its legal validity. At the same time, the original must be presented for the Department of State Budget Management to compare with the copy before returning the original to the entity.

b. Upon receipt of the documents, the Department of State Budget Management will review the documents and process the refund of traffic fees through fuel prices for the exporting organizations.

c. The refunded amount of traffic fees must be recorded as a reduction in the cost of exported goods.

This Circular takes effect fifteen days after the date of issuance. Other organizations not eligible for traffic fee refunds according to Point 1 of this Circular shall continue to collect and pay traffic fees in accordance with Circular No. 117 TC/TCT dated December 24, 1994 and the current regulations on traffic fees. For cases of exporting diesel oil in 1997 that meet the conditions stipulated in this Circular, the Ministry of Finance will consider and resolve each case individually.

During implementation, if there are any difficulties, please promptly report them to the Ministry of Finance for further guidance and supplementation./.