THE MINISTRY OF FINANCE
 
 
No. 7924/BTC-TCHQ
on Petroleum import tax in self-propelled vehicles
THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
 
Hanoi, June 16, 2014
 

 

 

To:
- Department of Customs of Ba Ria – Vung Tau province;
- PVTrans Pacific J.S.C
(Mezzanine, PVFCCo building, 43 Mac Dinh Chi St, Da Kao ward, Dist.1, HCM City)
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.