This is a prominent content regulated in Circular 316/2016/TT-BTC guiding the implementation of the financial mechanism for Binh Son Refining and Petrochemical Limited Liability Company regarding the collection of regulatory fees for domestically produced and consumed gasoline products according to Decision 1752/QD-TTg.
The declaration, payment, and finalization of the regulatory revenue for domestically produced and consumed petroleum products by Binh Son Company are stipulated in Circular 316/2016/TT-BTC as follows:
- On a monthly basis, Binh Son Company is obligated to self-declare and pay the regulatory revenue to the state budget to the tax authority.- Binh Son Company is obligated to finalize the collection and payment of the regulatory revenue for the year with the tax authority.- The deadline for declaring and paying the monthly regulatory revenue into the State Budget shall be as per the current regulations on the deadline for filing value-added tax and special consumption tax returns.- The deadline for declaring and paying annual finalization shall be as per the current regulations on the deadline for finalizing corporate income tax.
Refer to the related regulations at Circular 316/2016/TT-BTC, effective from September 03, 2016.
- Thanh Lam -
| Address: | 19 Nguyen Gia Thieu, Vo Thi Sau Ward, District 3, Ho Chi Minh City |
| Phone: | (028) 7302 2286 |
| E-mail: | [email protected] |