Circular No. 9276/TC-TCT provides guidance on the procedure for refunding import tax on fuel oil sold to enterprises supplying foreign ships, based on the Law on Export Tax and Import Tax and current regulations.
적용 범위
Enterprises importing fuel oil; Enterprises supplying fuel oil to foreign ships
핵심 사항
- Enterprises importing fuel oil to sell to enterprises supplying ships for foreign vessels are eligible for a refund of import tax (Point 1.h, Section I, Part E Circular No. 172/1998/TT-BTC).
- Enterprises must pay the full tax upon importing fuel oil and then proceed with the tax refund procedure after selling to enterprises supplying ships.
- The tax refund application includes contracts, sales invoices; a declaration of the quantity and value of fuel oil supplied to foreign vessels along with payment documents from the foreign shipping company.
- The enterprise director is legally responsible for the accuracy of the declaration.
- The tax refund procedure shall be carried out in accordance with Point 1.h, Section I, Part E Circular No. 172/1998/TT-BTC.
🌐 이 문서의 사회적 영향
- To help enterprises importing fuel oil save on taxes when selling to enterprises supplying foreign ships.
- To facilitate management and implementation of customs procedures related to tax refunds.
❓ 자주 묻는 질문
Can an enterprise importing fuel oil receive a refund when selling to an enterprise supplying foreign ships?
Yes, according to Point 1.h, Section I, Part E Circular No. 172/1998/TT-BTC.
What documents are required for the tax refund process?
Contracts and sales invoices; a declaration by the enterprise supplying ships regarding the quantity and value of fuel oil purchased from the enterprise importing fuel oil.
Who is legally responsible for the declaration?
The enterprise director must bear legal responsibility for this declaration.
전문
LETTER
OF THE MINISTRY OF FINANCE NUMBER 9276/TC-TCT DATED OCTOBER 1, 2001
REGARDING PROCEDURES FOR REFUNDING IMPORT TAXES
Respected: General Department of Customs
The Ministry of Finance has received Letter No. 2052/TM-XNK dated August 17, 2001 from the Ministry of Trade regarding procedures for settling and finalizing taxes on fuel supplied to foreign ships. Regarding this matter, the Ministry of Finance provides the following comments:
Pursuant to the Law on Export Duties and Import Duties; Decree No. 54/CP dated August 28, 1998 of the Government; Point 1.h, Section I, Part E Circular No. 172/1998/TT-BTC dated December 22, 1998 of the Ministry of Finance: Fuel (derived from temporarily imported and re-exported fuel) sold by principal import enterprises to supply companies for foreign ships is eligible for a refund of import tax. When importing fuel to sell to supply companies, enterprises must pay taxes as prescribed. After the supply company has sold fuel to foreign ships, the importing enterprise shall process documents to request the customs authority to refund the import tax on fuel sold to the supply company that was supplied to foreign ships.
Procedures and documentation for tax refunds: in accordance with Point 1.h, Section I, Part E Circular No. 172/1998/TT-BTC mentioned above, enterprises must also supplement:
- Sales contracts and invoices issued by the enterprise to the supply company for foreign ships.
- A declaration from the supply company regarding the quantity and value of fuel purchased from principal import enterprises that was supplied to foreign ships, along with payment documents from foreign shipping companies. The director of the enterprise is responsible under the law for this declaration.
The Ministry of Finance provides these comments for the General Department of Customs to be aware of and implement.
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