Circular No. 63/2001/TT-BTC provides detailed regulations on refunding petroleum product fees to organizations and individuals exporting gasoline and diesel fuel that have already paid such fees, and guides the management of accounting records for enterprises trading in petroleum products. This Circular takes effect from January 1, 2001.
适用范围
Organizations and individuals not subject to petroleum product fees but granted export permits for gasoline and diesel fuel from sources that have already paid such fees, and enterprises trading in petroleum products.
要点
- Units are entitled to be refunded the amount of petroleum product fees paid for the actual quantity of exported gasoline and diesel fuel according to specific provisions regarding documentation and procedures.
- The application for refund of petroleum product fees includes a request letter, purchase and sale contract, export permit, export contract, sales invoice, customs declaration form.
- The Tax Department is responsible for reviewing the documentation and deciding on the refund within 15 to 30 days from the date of receipt of all required documents.
- The amount of petroleum product fees refunded for the quantity of exported petroleum products in the same fiscal year must be recorded as a reduction in business expenses, while the amount of fees refunded from the previous year must be recorded as extraordinary income.
- Enterprises trading in petroleum products that do not directly declare and pay petroleum product fees cannot record such fees as revenue.
🌐 本文件的社会影响
- Positive impact: Reduces financial burden for organizations and individuals exporting gasoline and diesel fuel that have already paid petroleum product fees.
- Negative impact: Increases workload and time for enterprises in preparing documentation for requesting fee refunds.
❓ 常见问题
Which units are eligible for a refund of petroleum product fees?
Organizations and individuals not subject to petroleum product fees but granted export permits for gasoline and diesel fuel from sources that have already paid such fees.
What does the application for refund of petroleum product fees include?
A request letter, purchase and sale contract, export permit, export contract, sales invoice, customs declaration form.
How long does it take for the Tax Department to decide on the refund of petroleum product fees?
Within 15 to 30 days from the date of receipt of all required documents for requesting a refund of petroleum product fees.
How is the amount of petroleum product fees recorded?
For the quantity of exported petroleum products in the same fiscal year, the amount of petroleum product fees is recorded as a reduction in business expenses; for the amount of fees refunded from the previous year, it is recorded as extraordinary income.
Can enterprises trading in petroleum products that do not directly declare and pay petroleum product fees record such fees as revenue?
No, the petroleum product fees cannot be recorded as revenue from the business of trading in petroleum products.
全文
Joint Resolutions, Circulars
OF THE MINISTRY OF FINANCE NUMBER 63/2001/TT-BTC ON AUGUST 9, 2001
SUPPLEMENTING AND AMENDING CIRCULAR NO. 06/2001/TT-BTC ON JANUARY 17, 2001
OF THE MINISTRY OF FINANCE GUIDING THE IMPLEMENTATION OF DECREE NO. 78/2000/NĐ-CP ON DECEMBER 26, 2000 OF THE GOVERNMENT ON PETROLEUM FEES
Implementing Decree No. 78/2000/NĐ-CP dated December 26, 2000 of the Government on petroleum fees, the Ministry of Finance issued Circular No. 06/2001/TT-BTC dated January 17, 2001. Now, the Ministry of Finance supplements and amends the following points:
1. Point 3, Section I of Circular No. 06/2001/TT-BTC mentioned above shall be supplemented with sub-clause c as follows:
c/ Organizations and individuals (referred to collectively as units) not subject to petroleum fees but granted export permits for gasoline and diesel oil from sources that have already paid petroleum fees by the Ministry of Trade shall be reimbursed by the state budget the amount of petroleum fees paid to the state budget for the actual quantity of exported gasoline and diesel oil (excluding organizations and individuals directly importing, producing, or processing petroleum products while simultaneously exporting diesel oil without paying petroleum fees) according to the procedures specified below:
c1/ Units eligible for petroleum fee reimbursement under this point must have the following documents and certificates proving the actual quantity of exported gasoline and diesel oil that have paid petroleum fees, including: - A letter requesting petroleum fee reimbursement from the unit for exported gasoline and diesel oil, specifying: the actual quantity of purchased gasoline and diesel oil that have paid petroleum fees, the actual quantity of exported gasoline and diesel oil, the amount of petroleum fees requested for reimbursement, the bank account number of the unit at the bank or provincial treasury...
- The purchase contract for gasoline and diesel oil signed with domestic organizations selling petroleum products, accompanied by invoices for purchasing gasoline and diesel oil issued by the selling organization or individual (either the type of invoice issued by the Ministry of Finance or self-printed invoices according to the prescribed model and approved for use by the Ministry of Finance).
- Export permit (for import and export and quota) for gasoline and diesel oil issued by the Ministry of Trade.
- Export contract for gasoline and diesel oil signed with foreign entities; in cases of entrusted exports, there must also be an entrusted export contract for gasoline and diesel oil.
- Sales invoice for gasoline and diesel oil sold to foreign countries or export processing zones by export enterprises.
- Customs declaration form for exported goods, with payment confirmation and verification by the customs authority regarding the actual quantity and type of exported gasoline and diesel oil.
The application package for petroleum fee reimbursement mentioned above must be submitted to the Tax Department directly managing the unit as original documents (if they are copies, they must be certified by a state notary office). In cases where state notary offices do not certify certain types of documents, the unit's director must sign and write their full name, affix the unit's seal on the copy, and bear legal responsibility for the legality of the document. At the same time, the original document must be presented to the Tax Department for comparison, after which the original will be returned to the unit.
Upon receiving the application package for petroleum fee reimbursement, the Tax Department must check the documents. For packages that meet the procedural requirements and have accurate data, the Director of the Tax Department shall issue a Decision on Petroleum Fee Reimbursement to the unit within 15 days from the date of receipt of the complete application package. If further verification or additional documentation is required before reimbursement, the maximum period is 30 days. If the unit fails to submit sufficient documentation, procedures, or does not meet the conditions for reimbursement as stipulated, a written response must be provided to the unit within 7 days from the date of receipt of the application package.
c3/ The Tax Department directly responsible for deciding on petroleum fee reimbursement must send the Decision on Petroleum Fee Reimbursement (original) along with the entire application package for petroleum fee reimbursement (copies) to the Ministry of Finance (State Budget Department) so that the State Budget Department can implement the reimbursement for the unit.
c4/ The amount of petroleum fees refunded for exported quantities within the same fiscal year must be recorded as a reduction in the cost of exported goods. For the amount of petroleum fees refunded for actually exported quantities in the previous year (fees from the previous year refunded in the following year), it must be recorded as extraordinary income in the year of refund.
2. The last bullet point in sub-clause b, point 1, Section III of Circular No. 06/2001/TT-BTC mentioned above is: "Maintain separate accounting books to record the amount of petroleum fees incurred for settlement with the state budget. For units engaged in petroleum trade that do not directly declare and pay petroleum fees, the petroleum fees are not part of the revenue from petroleum trade activities and should not be recorded as revenue of the trading unit." It is now replaced by the new bullet point as follows: - Maintain separate accounting books to record the amount of petroleum fees incurred for settlement with the state budget.
3. This Circular takes effect from January 1, 2001. During implementation, if there are difficulties or obstacles, please promptly report them to the Ministry of Finance for study and resolution.
- Open a separate accounting book to record the amount of fuel oil fees arising for payment to the state budget.
3. This Circular takes effect from January 1, 2001. During implementation, if there are difficulties or obstacles, agencies and units are requested to promptly report them to the Ministry of Finance for study and resolution.
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