Circular No. 26/2011/TT-BTC guiding the implementation of Decision No. 2299/QĐ-TTg dated December 15, 2010 of the Prime Minister on extending the time for implementing Decision No. 1942/QĐ-TTg dated November 25, 2009 of the Prime Minister regarding the collection of adjustment fees for domestic consumption of oil refining and petrochemical products of PetroVietnam Thanh Hoa Refining and Petrochemical Joint Stock Company.

Circular No. 26/2011/TT-BTC stipulates extending the time for collecting adjustment fees for domestic consumption of oil refining and petrochemical products of PetroVietnam Thanh Hoa Refining and Petrochemical Joint Stock Company to December 31, 2011. This Circular takes effect 45 days from the date of signature.

Document No.26/2011/TT-BTC
Document typeCircular
Issuing authorityMinistry of Finance
Signed byĐỗ Hoàng Anh Tuấn — Thứ trưởng
Updated26/06/2026
SectorFinance
FieldTax AdministrationFees and Charges
Issued date28/02/2011
Effective date14/04/2011
Expiry date
StatusIn effect
✦ Smart summary

Circular No. 26/2011/TT-BTC stipulates extending the time for collecting adjustment fees for domestic consumption of oil refining and petrochemical products of PetroVietnam Thanh Hoa Refining and Petrochemical Joint Stock Company to December 31, 2011. This Circular takes effect 45 days from the date of signature.

Scope of application

PetroVietnam Thanh Hoa Refining and Petrochemical Joint Stock Company

Key points

  • PetroVietnam Thanh Hoa Refining and Petrochemical Joint Stock Company → has its time for collecting adjustment fees for domestic consumption of oil refining and petrochemical products extended to December 31, 2011.
  • This Circular → takes effect 45 days from the date of signature.
  • PetroVietnam Thanh Hoa Refining and Petrochemical Joint Stock Company and related units → are guided to resolve any issues that arise.

🌐 Social impact of this document

  • Positive impact: Helps PetroVietnam Thanh Hoa Refining and Petrochemical Joint Stock Company continue stable operations for a longer period.
  • Negative impact: May cause difficulties in managing and controlling taxes on oil refining and petrochemical products.

❓ Frequently asked questions

Until when does PetroVietnam Thanh Hoa Refining and Petrochemical Joint Stock Company have its time extended?

PetroVietnam Thanh Hoa Refining and Petrochemical Joint Stock Company has its time for collecting adjustment fees for domestic consumption of oil refining and petrochemical products extended to December 31, 2011.

When does this Circular take effect?

This Circular takes effect 45 days from the date of signature.

How must PetroVietnam Thanh Hoa Refining and Petrochemical Joint Stock Company handle batches of products consumed before the Circular takes effect?

PetroVietnam Thanh Hoa Refining and Petrochemical Joint Stock Company must implement according to Circular No. 69/2010/TT-BTC guiding the implementation of Decision No. 1942/QĐ-TTg on collecting adjustment fees for domestic consumption of oil refining and petrochemical products of PetroVietnam Thanh Hoa Refining and Petrochemical Joint Stock Company.

To which entity can PetroVietnam Thanh Hoa Refining and Petrochemical Joint Stock Company report any issues?

PetroVietnam Thanh Hoa Refining and Petrochemical Joint Stock Company and related units may report any issues to the Ministry of Finance for timely guidance on resolution.

Who is this Circular applicable to?

This Circular only applies to PetroVietnam Thanh Hoa Refining and Petrochemical Joint Stock Company.

Full text

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

Number: 26/2011/TT-BTC
Date: February 28, 2011

CIRCULAR

Guidelines for implementing Decision No. 2299/QĐ-TTg dated December 15, 2010 of the Prime Minister on extending the implementation period of Decision No. 1942/QĐ-TTg dated November 25, 2009 of the Prime Minister regarding the collection of regulated fees on domestic consumption of oil refining and petrochemical products ofPetroVietnam Oil Refining and Petrochemical Corporation Limited State-owned Joint Stock Company Binh Son Refining and Petrochemical Corporation

 __________________________________________

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 Decision No. 2299/QĐ-TTg dated December 15, 2010 of the Prime Minister on extending the implementation period of Decision No. 1942/QĐ-TTg dated November 25, 2009 of the Prime Minister regarding the collection of regulated fees on domestic consumption of oil refining and petrochemical products of PetroVietnam Oil Refining and Petrochemical Corporation Limited (Binh Son Corporation);

The Ministry of Finance hereby provides guidelines for implementing Decision No. 2299/QĐ-TTg as follows:

Clause 4 of Article 6Extend the implementation period of Circular No. 69/2010/TT-BTC dated April 26, 2010 of the Ministry of Finance guiding the implementation of Decision No. 1942/QĐ-TTg dated November 25, 2009 of the Prime Minister regarding the collection of regulated fees on domestic consumption of oil refining and petrochemical products of Binh Son Corporation until December 31, 2011 as stipulated in Article 1 of Decision No. 2299/QĐ-TTg.

Article 2. This Circular takes effect 45 days from the date of signature. For batches of products of Binh Son Corporation consumed from January 1, 2011 to before this Circular takes effect, implement according to the provisions of Circular No. 69/2010/TT-BTC guiding the implementation of Decision No. 1942/QĐ-TTg on the collection of regulated fees on domestic consumption of oil refining and petrochemical products of Binh Son Corporation.

In the course of implementation, if there are any difficulties, Binh Son Corporation and related units are requested to report to the Ministry of Finance for timely guidance and resolution./.

DEPUTY MINISTER
DEPUTY MINISTER
(Signed)
Do Hoang Anh Tuan

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26/2011/TT-BTC
Circular No. 26/2011/TT-BTC guiding the implementation of Decision No. 2299/QĐ-TTg dated December 15, 2010 of the Prime Minister on extending the time for implementing Decision No. 1942/QĐ-TTg dated November 25, 2009 of the Prime Minister regarding the collection of adjustment fees for domestic consumption of oil refining and petrochemical products of PetroVietnam Thanh Hoa Refining and Petrochemical Joint Stock Company.
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