Công văn 7879/BTC-TCHQ của Bộ Tài chính về việc thuế nhập khẩu xăng dầu trong phương tiện tự hành

THE MINISTRY OF FINANCE 

Official Dispatch No. 7879/BTC-TCHQ dated June 13, 2014 of the Ministry of Finance on Petroleum import tax in self-propelled vehicles

To handle problems related to the payment of petroleum tax in the self-propelled vehicles temporarily imported and re-exported under the provisions of Clause 3, Article 15 of Circular No.139/2013/TT-BTC dated October 09, 2013, the Ministry of Finance hereby provides the guidelines as follows:

1.Payment of gasoline taxes of vehicles imported specified in Clause 15, Article 3 of Circular No. 139/2013/TT-BTC

- When importing gasoline contained in the self-propelled leased from foreign country imported into Vietnam, enterprises will declare the amount of gasoline contained in the ship, determining the amount of gasoline expected to be consumed in Vietnam and the amount to be re-exported with ship. On that basis, enterprises shall pay tax calculated on the amount of gasoline expected to be consumed in Vietnam and produce letter of guarantee of credit institution for the remaining amount of gasoline together with the written commitment to full payment of tax. The conditions and procedures for guarantee shall comply with the provisions of Article 21 of Circular No. 128/2013/TT-BTC dated September 10, 2013 of the Ministry of Finance.

- When re-exporting the vehicles, enterprise shall fully and correctly declare the amount of gasoline actually used in Vietnam under the provisions in Article 14 of Circular No. 128/2013/TT-BTC. If the amount of tax payable calculated on the amount of gasoline actually consumed in Vietnam is less than the amount of tax paid, enterprises shall be refunded the overpaid tax in accordance with the instructions at Point 2 of this official dispatch.

Where the actual amount of tax payable calculated on the amount of gasoline actually consumed in Vietnam is greater than the paid tax, enterprises must make additional payment of missed tax and late tax payment as stipulated;

- The grounds for determining the amount of gasoline contained in the special-use vehicles are the general declaration upon the procedures for entry and exit of special-use vehicles as stipulated in Clause 15, Article 3 of Circular No. 139/2013/TT-BTC. Where the customs authorities have any doubt or other competent authorities have inspected and found that enterprise make incorrect declaration of amount of gasoline contained in the self-propelled vehicles imported into Vietnam, they shall require enterprises to produce certificate of inspection of gasoline amount of the competent authorities upon the procedures for import and export.

2. Procedures and dossier for tax refund of gasoline amount with tax paid upon temporary import but no actual consumption in Vietnam

The procedures for tax refund of gasoline amount with tax paid upon temporary import but no actual consumption in Vietnam shall comply with the provisions of Article 26 and 130 of Circular No. 128/2013/TT-BTC. The dossier includes:

+ Written proposal for settlement of overpaid tax clearly stating the amount of overpaid tax, amount of tax actually paid; reason for overpaid payment and request for settlement: 01 original;

+ Customs declaration of import and export: 01 original;

+ Other documents relating to the overpaid tax;

+ Tax voucher: 01 copy and producing the original for comparison.

3. Taxable price for gasoline and fuel contained in the imported self-propelled vehicles:

According to the provisions in Article 12 of Circular No. 205/2010/TT-BTC dated December 15, 2010, the taxable value for imported goods is the actual price payable at the first importing border gate;

Compared with the above provisions, the taxable price of gasoline and fuel contained in the imported self-propelled vehicles imported into Vietnam is the actual price to be paid for purchase of fuel. Therefore, the price of fuel specified on the last invoice that enterprises have purchased in service of self-propelled vehicles imported into Vietnam is the grounds to determine the taxable value aas stipulated in Clause 5, Article 20 of Circular No. 205/2010/TT-BTC.

The Department of Customs of Ba Ria – Vung Tau province and thePVTrans Pacific J.S.Cshall receive above opinions from the Ministry of Finance for implementation

Above are the opinions from the Ministry of Finance sent to the Department of Customs of Ba Ria – Vung Tau province and thePVTrans Pacific J.S.Cfor implementation.

For the General Department of Customs

The Deputy Director

Nguyen Duong Thai