Circular No. 177/2013/TT-BTC Amending and Supplementing Circular No. 24/2013/TT-BTC dated March 1, 2013 of the Ministry of Finance guiding the implementation of revenue adjustment for domestic consumption of oil refining and petrochemical products of PetroVietnam Thanh Hoa Oil Refining Corporation.

CIRCULAR

Amending and supplementing certain Articles of Circular No. 24/2013/TT-BTC dated March 1, 2013 guiding the implementation of regulated revenue collection for domestic consumption products of Binh Son Refining and Petrochemical Joint Stock Company State Corporation

 on March 1, 2013

 oil refining and petrochemical products

 limited liability state corporation sole member

__________________

Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 84/2009/NĐ-CP dated October 15, 2009 of the Government on gasoline and oil business;

Pursuant to Decree No. 107/2009/NĐ-CP dated November 26, 2009, promulgated by the Government on the business of liquefied petroleum gas;

Pursuant to Decision No. 952/QĐ-TTg dated July 26, 2012 of the Prime Minister on some financial mechanisms of Binh Son Refining and Petrochemical Joint Stock Company State Corporation;

Pursuant to Decision No. 2286/QĐ-TTg dated November 26, 2013 of the Prime Minister amending and supplementing Article 2 of Decision No. 952/QĐ-TTg dated July 26, 2012 on some financial mechanisms of Binh Son Refining and Petrochemical Joint Stock Company State Corporation.

At the proposal of the Director General of the State Revenue总局局长的提议；

The Minister of Finance promulgates this Circular amending and supplementing certain Articles of Circular No. 24/2013/TT-BTC dated March 1, 2013 guiding the implementation of regulated revenue collection for domestic consumption products of Binh Son Refining and Petrochemical Joint Stock Company State Corporation as follows:

Article 1. Amending and supplementing certain Articles of Circular No. 24/2013/TT-BTC dated March 1, 2013 as follows:

1. Amending and supplementing Article 7 on declaration, payment, settlement of regulated revenue as follows:

"Article 7. Declaration, payment, settlement of regulated revenue
1. Monthly, Binh Son Company has the obligation to declare and pay into the State budget the regulated revenue to the tax authority according to Form 01A attached hereto and Invoice Detail List of Goods and Services Sold Subject to Regulated Revenue Form No. 02A issued under Circular No. 24/2013/TT-BTC.

2. Annually, Binh Son Company has the obligation to settle the declaration and payment of regulated revenue with the tax authority according to Form 01B issued under Circular No. 24/2013/TT-BTC and Invoice Detail List of Goods and Services Sold, Subject to Regulated Revenue Form No. 02B attached hereto.

3. The deadline for declaring and paying regulated revenue monthly into the State budget shall be implemented as stipulated in the current regulations on the deadline for submitting value-added tax and special consumption tax declaration forms.

The deadline for annual declaration and payment settlement shall be implemented as stipulated in the current regulations on the deadline for corporate income tax settlement."

2. Amending correspondingly the phrase "quarterly", "each quarter", "during the quarter" mentioned in Article 2 on objects and documents to determine non-regulated revenue collection and in Article 3 on basis for calculating regulated revenue collection to the phrase "monthly", "each month", "during the month".

Article 2. Implementation and Effectiveness

1. This Circular takes effect from the date Decision No. 2286/QĐ-TTg dated November 26, 2013 of the Prime Minister takes effect.

From October 1, 2013 to the date this Circular takes effect, if Binh Son Company has already sold oil refining and petrochemical products and declared and paid regulated revenue into the State budget differently from the guidance in this Circular, then Binh Son Company shall declare and pay according to the guidance in this Circular.

2. Other contents not guided in this Circular continue to be implemented according to the guidance in Circular No. 24/2013/TT-BTC dated March 1, 2013 of the Ministry of Finance guiding the implementation of regulated revenue collection for domestic consumption oil refining and petrochemical products of Binh Son Refining and Petrochemical Joint Stock Company.

3. In the course of implementation, if there are difficulties, Binh Son Company, Vietnam Oil and Gas Group and related units are requested to report to the Ministry of Finance for timely guidance and resolution./.