Circular No. 70/2002/TT-BTC amending and supplementing Circular No. 06/2001/TT-BTC of the Ministry of Finance regarding petroleum and diesel fuel fees, to be consistent with the characteristics of petroleum and diesel fuel business organizations. Organizations and individuals importing, producing, and processing petroleum and diesel fuel must register, declare, and pay the petroleum and diesel fuel fee at the locality where they have their main office or operate independently.
적용 범위
State-owned corporations, companies directly importing, producing, and processing petroleum and diesel fuel; independent accounting units under state-owned corporations, companies; branches under state-owned corporations, companies or under independent accounting units; and other organizations and individuals directly importing, producing, and processing petroleum and diesel fuel.
핵심 사항
- State-owned corporations, companies directly importing, producing, and processing petroleum and diesel fuel shall register, declare, and pay the petroleum and diesel fuel fee at the locality where the corporation, company has its main office for the amount of petroleum and diesel fuel directly exported or sold by the corporation, company.
- Independent accounting units under state-owned corporations, companies or under independent accounting units shall register, declare, and pay the petroleum and diesel fuel fee at the locality where the unit has its main office for the amount of petroleum and diesel fuel exported or sold by the unit.
- Other organizations and individuals directly importing, producing, and processing petroleum and diesel fuel shall register, declare, and pay the petroleum and diesel fuel fee at the locality where they operate independently when exporting or selling petroleum and diesel fuel.
- This Circular takes effect from January 1, 2003, and abolishes provisions contrary to this Circular.
- Provincial Tax Departments shall guide and inspect the implementation of declaration and payment of petroleum and diesel fuel fees according to the prescribed regulations.
🌐 이 문서의 사회적 영향
- Positive impact: Helps petroleum and diesel fuel business organizations comply more effectively with tax and fee laws.
- Negative impact: May cause difficulties for units in declaring and paying fees if there is no specific guidance from the Tax Department.
- Organizations and individuals directly importing, producing, and processing petroleum and diesel fuel will bear greater responsibility for declaration and payment of fees.
- Subsidiary units of state-owned corporations, companies must also comply with this new regulation.
❓ 자주 묻는 질문
Which organizations need to register, declare, and pay the petroleum and diesel fuel fee?
State-owned corporations, companies directly importing, producing, and processing petroleum and diesel fuel; independent accounting units under state-owned corporations, companies; branches under state-owned corporations, companies or under subsidiary units; and other organizations and individuals directly importing, producing, and processing petroleum and diesel fuel.
Where should registration, declaration, and payment be made?
State-owned corporations, companies directly importing, producing, and processing petroleum and diesel fuel shall make registration, declaration, and payment at the locality where the corporation, company has its main office. Independent accounting units shall make registration, declaration, and payment at the locality where the unit has its main office. Other organizations and individuals shall make registration, declaration, and payment at the locality where they operate independently.
When does this Circular take effect?
This Circular takes effect from January 1, 2003.
Are there any provisions regarding the abolition of old regulations?
Regulations on declaration and payment of petroleum and diesel fuel fees contrary to this Circular are abolished.
Who is responsible for guiding and inspecting the implementation?
Provincial Tax Departments are responsible for guiding and inspecting the implementation of declaration and payment of petroleum and diesel fuel fees according to the prescribed regulations.
전문
Joint Resolutions, Circulars
OF THE MINISTRY OF FINANCE NUMBER 70/2002/TT-BTC ON AUGUST 19, 2002
GUIDELINES FOR AMENDMENTS AND SUPPLEMENTS TO CIRCULAR NO. 06/2001/TT-BTC
JANUARY 17, 2001 OF THE MINISTRY OF FINANCE 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 and Circular No. 63/2001/TT-BTC dated September 8, 2001 to guide implementation.
After a period of implementation, to align with the organizational characteristics of petroleum trading, ensuring timely declaration and payment of petroleum fees into the state budget, the Ministry of Finance guides amendments and supplements to Circular No. 06/2001/TT-BTC. as follows:
1. Amend paragraph a, point 1, Section III of Circular No. 06/2001/TT-BTC as follows:
a) Organizations and individuals importing, producing, processing petroleum shall declare, report, and pay petroleum fees into the state budget at the locality where they declare and pay value-added tax, specifically:
- State-owned enterprises and companies directly importing, producing, and processing petroleum (collectively referred to as State-owned enterprises and companies) shall report and pay petroleum fees at the locality where the State-owned enterprise or company's headquarters is located for the quantity of gasoline and diesel fuel directly exported or sold by the State-owned enterprise or company (including exports for internal consumption, exchanges for other products, returns of imported goods under agency agreements, sales to organizations and individuals outside the State-owned enterprise or company system).
- Subordinate units operating independently under State-owned enterprises and companies; branches under State-owned enterprises and companies or subordinate units under subordinate units (collectively referred to as subordinate units) shall report and pay petroleum fees at the locality where the subordinate unit's headquarters is located for the quantity of gasoline and diesel fuel sold by the subordinate unit to organizations and individuals outside the State-owned enterprise or company system.
- Other organizations and individuals directly importing, producing, and processing petroleum shall report and pay petroleum fees at the locality where they declare and pay value-added tax when exporting or selling gasoline and diesel fuel.
2. Implementation:
- This circular takes effect from January 1, 2003; all provisions regarding the declaration and payment of petroleum fees that conflict with this circular are abolished. Other contents not mentioned in this circular continue to be implemented according to current regulations.
- Provincial Tax Departments have the responsibility to guide and inspect units in declaring and paying petroleum fees into the state budget in accordance with established procedures.
During the implementation process, if there are any difficulties, please promptly reflect them to the Ministry of Finance for research and supplementary guidance.
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