Thông tư 70/2002/TT-BTC sửa đổi Thông tư 06/2001/TT-BTC về phí xăng dầu do Bộ Tài chính ban hành

CIRCULAR

GUIDING THE AMENDMENTS AND SUPPLEMENTS TO THE FINANCE MINISTRY’S CIRCULAR NO. 06/2001/TT-BTC OF JANUARY 17, 2001 ON PETROL AND OIL CHARGES

In furtherance of the Government’s Decree No. 78/2000/ND-CP of December 26, 2000 on petrol and oil charges, the Ministry of Finance issued Circular No. 06/2001/TT-BTC on January 17, 2001 and Circular No. 63/2001/TT-BTC on September 8, 2001, guiding the implementation thereof.

After a period of implementation, in order to suit the characteristics of organization of petrol and oil trading and ensure the timely declaration of petrol and oil charges and payment thereof into the State budget, the Ministry of Finance hereby guides the amendments and supplements to Circular No. 06/2001/TT-BTC as follows:

1. To amend Item a, Point 1, Section III of Circular No. 06/2001/TT-BTC as follows:

a/ Organizations and individuals that import, produce and/or process petrol and oil shall register, declare and pay petrol and oil charges into the State budget in the localities where they declare and pay value added tax, more concretely:

- Corporations or companies which directly import, produce and/or process petrol and oil (referred collectively to as corporations and companies) shall declare and pay petrol and oil charges in the localities where they are headquartered for the volume of petrol, oil and diesel directly delivered and sold by the corporations or companies (including the volume delivered for internal consumption, delivered for the barter of other products and goods, delivered for returning entrusted import goods, or sold to other organizations and individuals outside the system of corporations or companies).

- Independent cost-accounting member units of corporations or companies; their respective branches or member units (referred collectively to as member units) shall declare and pay petrol and oil charges in the localities where member units are headquartered for the volume of petrol, oil and diesel delivered and sold by member units to other organizations and individuals outside the system of corporations or companies.

- Other organizations and individuals that directly import, produce and/or process petrol and oil shall declare and pay petrol and oil charges in the localities where they declare and pay value added tax when delivering and selling petrol and diesel.

2. Implementation organization:

- This Circular shall take implementation effect as from January 1, 2003; all the provisions on declaration and payment of petrol and oil charges contrary to this Circular are hereby annulled. Other contents not mentioned in this Circular shall still comply with the current regulations.

- The Tax Departments of the provinces and centrally-run cities shall have to guide and inspect the declaration and payment of petrol and oil charges into the State budget by units in strict accordance with the prescribed regime.

Should any problems arise in the course of implementation, agencies and units are requested to promptly report them to the Ministry of Finance for study and additional guidance.

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