This document issued by the Ministry of Finance stipulates that enterprises must pay taxes within 15 days from the expiration date of re-export for temporarily imported fuel that is not re-exported but consumed domestically, to address issues in applying taxes to such goods.
Các điểm cốt lõi
- Enterprises importing fuel under the temporary importation-re-export scheme but converting it to domestic consumption instead of re-exporting → must pay taxes within 15 days from the expiration date of re-export as approved by the competent authority (This provision)
- Customs Departments of provinces and cities → uniformly direct the implementation of the Ministry of Finance's guidelines on tax payment deadlines for temporarily imported fuel that is converted to domestic consumption
- Persons encountering difficulties in implementing this circular → immediately report to the Ministry of Finance (General Department of Customs) for guidance on resolution
🌐 Tác động xã hội từ văn bản này
- To ensure timely collection of taxes for temporarily imported fuel that is converted to domestic consumption, preventing budget losses
- To create clarity and uniformity in implementing regulations regarding tax payment deadlines for enterprises engaged in fuel trade
❓ Câu hỏi thường gặp
What is the deadline for paying taxes on temporarily imported fuel that is converted to domestic consumption?
15 days from the expiration date of re-export as approved by the competent authority
If encountering difficulties during implementation of this circular, what should be done?
Immediately report to the Ministry of Finance (General Department of Customs) for guidance on resolution
Toàn văn
LETTER
OF THE MINISTRY OF FINANCE NUMBER 2547/TC/TCHQ DATED MARCH 4, 2005
REGARDING TAX TREATMENT FOR TEMPORARY IMPORTED AND RE-EXPORTED PETROLEUM PRODUCTS THAT ARE NOT RE-EXPORTED BUT TRANSFERRED FOR DOMESTIC CONSUMPTION
RESPECTED: CUSTOMS DEPARTMENTS OF PROVINCES AND CITIES
In the course of implementing Circular 87/2004/TT-BTC dated August 31, 2004 of the Ministry of Finance guiding the implementation of export and import taxes, difficulties have arisen regarding the application of tax payment deadlines for temporarily imported and re-exported petroleum products that are not re-exported but transferred (in whole or in part) for domestic consumption after obtaining permission from competent authorities. To address this issue, the Ministry of Finance provides additional guidance as follows:
For goods imported under temporary importation procedures, which are subsequently intended to be re-exported but instead are transferred (either partially or entirely) for domestic consumption upon approval by the competent authority, the tax payment deadline is 15 days from the date when the re-export period expires as approved by the authorized body for the entire batch of temporarily imported goods.
The Ministry of Finance informs Customs Departments of provinces and cities to be aware and uniformly implement this guidance. Any difficulties encountered during implementation should be reported immediately to THE MINISTRY OF FINANCE (General Department of Customs) for resolution.
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