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Ministry of finance Socialist Republic of Vietnam
No. 117/TC-TCT Independence-freedom-Happiness
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Hanoi, December 24th, 1994.
I. Scope of Application:
1. Objects that have to pay the transport fees through price of petroleum:
Regarding to the regulations mentioned in Article 1 of the Decree No. 186/CP dated December 7th, 1994 of the government, all organizations, individuals importing, processing, producing petrol, diesel oils have to incur the transport fee included to the sa le price.
2. The following kinds of petrol, oil:
- Petrol, diesel oil for export, including the temporary import for re-export, import-export in transit.
- Petrol for plane, industrial petrol, mazut oil, petroleum.
- Any kind of using petrol for plane, industrial petrol, mazut oil, petroleum for the traffic by land must be paid the transport fees according to Article 1 of Decree No. 186/CP and guidance of this Circular.
3. Objects responsible for Collection and/or payment of the transport fee through price of petroleum. Article 3 of Decree No. 186/CP dated December 7th, 1994 of the government regulates: "Organizations permitted to import, process petroleum must collect a nd pay the transport fees to the state budget from petroleum sale".
These organizations include:
- Organizations which directly import petrol, diesel oil for sale.
- Organizations entrusted to import petrol, diesel oil and then give back to entrusting organizations.
- Organizations being entrusted to import and sale petrol, diesel oils at the same time.
- Organizations, individuals, which is manufacturing prefabricating petrol, diesel oils to sell for all objects or to hand back the manufactured and prefabricated goods of petrol and diesel oils.
- Organizations, individuals, which use and sell petrol for plane, industrial petrol, mazut oil, petroleum to motivate the traffic by land.
II. The level and identification method of transport fees.
1. The level of transport fees charged in the price of each litter of petrol or diesel oil is 300 dong (300 dong per 1 litter).
2. The number of collecting the transport fees through the price of petrol and diesel oil is calculated as follow:
The number of collecting The quantity of petrol 300 dong
The transport fees (dong) = diesel oil for sale x (300 dong (litter) per 1 litter)
The quantity of petrol and diesel oil for sale calculated by ton or cubic meter must be changed into litter.
III. To organize the collection, payment and control of using transport fees
1. To organize the collections and payment of the transport fees:
Organizations, individuals, that have to collect and/or pay the transport fees through the price of petrol, diesel oil according to the regulation of article 3 of column 1 of this circular, are responsible:
a) To declare with the tax bureau of the location, where the organizations, individuals mentioned above pay the profit taxes, about the collection and/or payment of transport fees.
b) After selling petrol, diesel oil for domestic organizations, individuals, the transport fees must be immediately collected together with collecting the money of petrol, diesel oil regarding to the guidance of column II of this circular. The unit must o pen accounting book to control the collecting, paying transport fees to the state budget and the part of the fees which are left to be used regarding to the regulation.
c) The number of the transport fees that must be paid to the state budget are identified as bellows:
The money of the The number of The deduction The money
transport fees that = collecting the - of the - which
must be paid transport fees transport fees are left
(dong) (if any) to be
used under
the regulations
In this formula:+ The number of collecting the transport fees are defined by the formula of article 2, column 2 of this circular.
+ The deduction of the transport fees are only applied in the case that organizations which do both directly importing and buying petrol and diesel oil from other organizations, individuals which had paid the transport fees (having proof).
+ The money, which are left regarding to the regulations are calculated by the formula below:
The money which The number of The deduction are left = collecting - of the transport x 0,03 regarding to the transport fees (if any) the regulation feesd) Every 10 days, the unit has to calculate and declare to pay the transport fees to the state budget (according to the sample enclosed in this circular), the tax bureau will regulate the level and the date of paying the transport fees. The unit received the announcement has to pay the driving fees to the state budget by the date in the announcement.
The transport fees paid to the state budget must be written on the equivalent chapters, kinds, accounts in column 31 of the contracts and must be all paid to the central budget.
Within the first ten days of the following month, the unit has to balance with the tax bureau the number of collection, the number of payment, the money left to be used, the number of the transport fees of the month before.
e) The part of the transport fees which are left before paying to the state budget considering to the above-mentioned regulations must be separately keep an eye on and being ensured to use for the implementation of paying and collecting the transport fees such as: to buy books, accounting proofs, forms, papers, pens and other necessary means for the collection and payment of the transport fees; to build up the health of the employees, who collect the transport fees, to reward the people, who implement wel l the obligation of paying and collecting the transport fees.
2. The transport fees collected through the price of petroleum is the collection of the state budget. It's not the taxed profits of organizations which is doing the import of petrol, diesel oil to manufacture for sale, and are calculated as follows:
- When organizations, individuals mentioned in column 1, point 3, of this circular, sells petroleum, the transport fees collected through the price of petroleum must be passed to the credit balance of the account for budget comparing to the debit balance of the Debtor account or Deposit account or Cash account (if the collection is done by money remittance or cash payment).
- The deducted transport fees (if any), collected through the petroleum that have been bought from other domestic organizations, individuals, must be passed to the Debit balance of the account to Budget, comparing to the credit balance of the Deposit acco unt or cash account. (if the payment is done by remittance or cash).
- The number of the transport fees that have been paid for the budget, and the deducted parts of these fees must be calculated to the Debt balance of the Account to Budget comparing to:
+ The number of transport fees, that have been paid to the Budget, in the Credit balance of Bank deposit account or Cash account.
+ The number of deducted parts in the Credit balance of the Expense Account.
- The expense for the collection and payment of transport fees must be must be passed to the Debit balance of the Expense account, comparing to Credit balance of the Account of the fees collection expense.
3. The tax bureau, which managed the units, which are the objects of paying and collecting the transport fees through the price of petroleum, has the responsibilities:
a) To check, to supervise, to guide organizations, individuals, which are the objects of payment and collection of the transport fees under the regulations of article 3, decree No. 186/CP, to declare the collection and payment of the transport fees to the tax bureau, ensuring that no objects are left out. Simultaneously, the registration, declaration of these units must be kept an eye on, through documents in order to check, to control the collection and payment of the transport fees to the state budget u nder the regulations.
b) To co-ordinate with Customs office and the office, which control the units manufacturing petroleum in location, to count up the quantities of imported petroleum and the quantities of manufactured petroleum of each unit in order to keep an eye on, to manage the collection and payment of the transport fees of each unit.
c) To supervise the units implementation of paying the transport fees to the state budget in time. At the beginning of the following month, the check of the declaration must be combined with the check of the reality of each unit to urge on the payment of the transport fees arisen of the month before to the State budget. At the end of the year, the balance of payment, collection of the transport fees of the whole year of each unit must be checked, to check the extraction and the use of the part of transpor t fees, which have been left to be used of each unit.
d) The transgression of the regulations of paying, collecting the driving fees will be disciplined under the guidance of this circular.
4. Petrol and diesel oil of organizations, individuals who had paid the driving fees through the price using for trading production, will be calculated to the price, the circulating expenditure to identify reasonable expenditure when calculating the reven ue tax or discounting to the state budget (if to be the financial activities using the expenditure distributed by the state budget).
IV. Settling the transgression and reward settlement
1. If the organizations, individuals, who are the objects of the payment, collection of the transport fees through the price of petroleum, have no declaration of the payment, collection of the transport fees under the regulations or have the fraudulent pa yment of the transport fees, they have not only to pay enough the fraudulent transport fees under the regulations of this circular, but also to be disciplined according to the regulations of administration transgression of tax decree No. 01/CP dated Octob er 18th 1992 of the Government.
If the payment of the transport fees to the State budget are delayed comparing with the regulated time in the announcement of the tax bureau, the fine will be 0,02% per the money for each day of delay.
If organizations, individuals take advantage of the function, power to appropriate, to corrupt or to leak the transport fees, they have to compensate to the state all the transport fees, which have been appropriated, corrupted, leaked, and the discipline, administration punishment, investigation of criminal obligation will be applied for each level of transgression according to the regulations of law.
2. Tax bureaus, tax collectors, who break the regulations of payment, collection of the transport fees or cover up the transgressing actions of payment and collection of the transport fees will be punished by disciplined, administration punishment or the investigation of criminal obligation under the regulations of law.
Tax collectors, who lack of responsibility or have the wrong settlement, to do harm for the unit, which paid the transport fees, or to do harm for the state, will have compensate the lost-money. Beside, the discipline or the investigation of criminal obli gation will be applied for them according to the level of their transgression under the regulations of law.
3. Organizations, individuals, who find out the cases of the transport fees evasion, will be rewarded regarding to the regime of reward in the fiscal law regulated by the state.
V. To organize the implementation
1. Organizations, individuals, who are the objects of payment, collection of the transport fees through the price of petroleum regulated in Article 3, column I of this Circular, have the duty to check, to identify clearly the quantities of petroleum in st ock by 31st of December 1994 to declare to the tax bureau and to implement the payment, collection of the transport fees for the petroleum which have been sold for other organizations, individuals in domestic since January 1st, 1995.
2. The organizations not belonged to the objects of payment, collection of the transport fees through the price of petroleum regulated in article 3, column I of this Circular have to base on the real qualities of petrol, diesel oil in stock by 31st of De cember 1994 to change through the year of 1995 in order to re-evaluate the storage valuation of each litter of petrol and diesel oil, increasing by 300 dong (300 dong per 1 litter) to calculate the increase of mobile capital (the capital of the State budg et) when buying imported, manufactured petroleum of other organizations, these organizations have to pay at once the money of the transport fees through the price of petroleum to the organizations with imported, manufactured petroleum.
3. This Circular comes into force since January 1st 1995 in stead of other documents, which had been guided the collection of the transport fees under the decision No. 211/HDBT dated November 9th 1987 of the Prime Minister's committee ( now the Government ) and other kinds of the transport fees, which are not allowed to implement by the government or the prime minister. Other former regulations contrary to the decree No. 186/CP dated December 7th 1994 are all abolished.
In the process of implementation, Ministers, offices belonging to the Government, people's committees of the city and provinces, branches, units should reflect the impediments (if any) to the Ministry of finance to get more conduction.
for The Ministry of finace Vice Minister
VU MONG GIAO