THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No: 06/2001/TT-BTC
Hanoi, January 17, 2001
 
CIRCULAR
GUIDING THE IMPLEMENTATION OF THE GOVERNMENT’S DECREE NO. 78/2000/ND-CP OF DECEMBER 26, 2000 ON PETROL AND OIL CHARGES
Pursuant to the Governments Decree No. 78/2000/ND-CP of December 26, 2000 on petrol and oil charges
The Ministry of Finance guides the implementation thereof as follows:
I. SCOPE OF APPLICATION
1. Objects liable to petrol and oil charges:
According to Article 1 of the Governments Decree No. 78/2000/ND-CP of December 26, 2000, objects liable to petrol and oil charges are petrol, oil and grease (called collectively petrol and oil), delivered and/or sold in Vietnam. They include:
a/ Petrol, including car petrol, solvent petrol (industrial petrol), aircraft petrol and other kinds of petrol.
b/ Oil, including diesel oil, kerosene, fuel oil, lubricants and other kinds of oil (except vegetable oil).
c/ Grease.
2. Payers of petrol and oil charges are organizations and individuals that import (including those undertaking entrusted import), produce and/or process petrol and oil of those kinds specified at Point 1 of this Section and deliver and/or sell them in Vietnam, including:
a/ Organizations directly importing petrol and oil.
b/ Organizations undertaking the entrusted import of petrol and oil, regardless of whether they undertake the entrusted import of petrol and/or oil and deliver them back to the entrusting organizations or undertake both the entrusted import and the entrusted delivery and/or sale thereof, shall all have to declare and pay petrol and oil charges.
c/ Organizations and individuals producing, undertaking both the processing and the entrusted sale of, or processing petrol and oil. Where organizations and/or individuals undertake the processing but not the entrusted sale of petrol and oil, the processees, being either organizations or individuals shall have to pay petrol and oil charges when delivering and/or selling petrol and oil in Vietnam.
3. Export petrol and oil shall not be subject to petrol and oil charges, including:
a/ Export petrol and oil, which are exported either abroad or into export-processing zones or to export-processing enterprises. Organizations and individuals exporting petrol and oil specified at this Point must have the following documents and vouchers proving that petrol and oil have been actually exported:
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