Decision No. 85/2008/QD-BTC of the Ministry of Finance on the advance payment from the state budget for gasoline business activities for petroleum distribution enterprises. These enterprises will be allowed to deduct pre-tax profits to repay debts, and at the same time have the responsibility to return the advance payment according to regulations.
Đối tượng áp dụng
Petroleum distribution enterprises
Các điểm cốt lõi
- Petroleum distribution enterprises are permitted to deduct approximately 1,000 VND per liter from pre-tax profits to repay state budget debts monthly starting from October 2008.
- Enterprises must report to the Ministry of Finance on the operating losses of gasoline products and the level of deductions as prescribed to determine the deduction period and repayment schedule.
- The period for creating sources to repay state budget debts is defined by the Ministry of Finance, but enterprises may repay earlier if they are capable.
- If the source of deductions is insufficient to repay the debt, enterprises shall use other lawful funds to repay.
- Petroleum distribution enterprises must accept and repay state budget debts according to the regulations.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Helps enterprises reduce financial burdens, supporting business operations.
- Negative impact: Enterprises must bear additional responsibilities to repay state budget debts within the prescribed period.
❓ Câu hỏi thường gặp
How much money per liter of gasoline can enterprises deduct to repay debts?
Enterprises are permitted to deduct approximately 1,000 VND per liter from pre-tax profits on the volume of gasoline sold to repay state budget debts.
What is the deduction period for creating repayment sources?
The deduction period for creating repayment sources is defined by the Ministry of Finance, but is not specified in this decision. Enterprises may repay earlier if they are capable.
What will enterprises do if the deduction source is insufficient to repay the debt?
If the deduction source is insufficient to repay state budget debts, enterprises shall use other lawful funds to repay.
How must enterprises report their business situation?
Enterprises must report to the Ministry of Finance on the operating losses of gasoline products and the level of deductions as prescribed to determine the deduction period and repayment schedule.
When does this decision take effect?
This decision takes effect 15 days after its publication in the Official Gazette.
Toàn văn
Pursuant to …;
Regarding the advance payment from the State budget for gasoline trading activities
of enterprises engaged in wholesale petroleum products trading
____________________________________
THE MINISTER OF FINANCE
Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to Decree No. 55/2007/NĐ-CP dated April 6, 2007 of the Government regulating gasoline trading;
Pursuant to Circular No. 253/TB-VPCP dated September 15, 2008 of the Government Office announcing the conclusions of Deputy Prime Minister Nguyen Sinh Hung on managing and operating gasoline and oil in the near future;
At the proposal of the Director of the Enterprise Finance Department and the Director of the State Budget Department,
DECISION:
Article 1. Advance payments from the State budget shall be made to enterprises engaged in wholesale petroleum products trading corresponding to the losses incurred from gasoline trading up to July 21, 2008 due to the implementation of the State's price stabilization policy (including losses from 2007 if any). These enterprises shall be responsible for recognizing the debt and repaying the State budget according to Article 3 of this Decision.
Article 2. Starting from October 2008, each month, enterprises engaged in wholesale petroleum products trading are permitted to deduct approximately 1,000 VND per liter from pre-tax profits based on the volume of gasoline sold to repay the State budget.
Article 3. Based on the final accounts of the losses from gasoline trading and the deduction rate prescribed in Article 2 above, enterprises engaged in wholesale petroleum products trading shall report to the Ministry of Finance for consideration and decision regarding the period for deductions and repayment of the State budget; simultaneously, these enterprises shall sign a debt acknowledgment document with the Ministry of Finance (according to the attached model in this Decision).
Article 4. To ensure the maintenance of the trading price level for gasoline for enterprises engaged in wholesale petroleum products trading, the Ministry of Finance stipulates the deadline for creating sources to repay the State budget. This deadline applies to all enterprises.
In cases where enterprises engaged in wholesale petroleum products trading have the ability to repay the State budget debt earlier than the stipulated deadline, they shall still maintain the creation of sources until the end of the deadline set by the Ministry of Finance. If at the end of the deadline set by the Ministry of Finance, the source created for repaying the State budget debt is insufficient, enterprises shall use other lawful sources to repay the debt.
Article 5. This Decision takes effect 15 days after its publication in the Official Gazette.
The Head of the Ministry of Finance’s General Office, the Director of the State Budget Department, the Director of the Enterprise Finance Department, the Heads of related units, and the General Directors (Directors) of enterprises engaged in wholesale petroleum products trading are responsible for implementing this Decision./.
DEPUTY MINISTER
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