งานนำเสนอกำลังจะดาวน์โหลด โปรดรอ

งานนำเสนอกำลังจะดาวน์โหลด โปรดรอ

1 Refinery Excise Tax and Fund. 2 Who pay Excise Tax and Fund? Refinery sale Off takers sale Sale price( A) +Excise tax and Funds A+margin(B )+Excise.

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งานนำเสนอเรื่อง: "1 Refinery Excise Tax and Fund. 2 Who pay Excise Tax and Fund? Refinery sale Off takers sale Sale price( A) +Excise tax and Funds A+margin(B )+Excise."— ใบสำเนางานนำเสนอ:

1 1 Refinery Excise Tax and Fund

2 2 Who pay Excise Tax and Fund? Refinery sale Off takers sale Sale price( A) +Excise tax and Funds A+margin(B )+Excise tax and Funds A+B+margin +Excise tax and Funds Gas station sale ALLIANCE REFINING COMPANY LIMITED

3 3 Rate Who control? Excise Tax Value or Volume tax whichever is higherGovernment Municipal Tax 10% of Excise TaxGovernment Oil Fuel Fund(OFF)Fixed rateEPPO Energy Conservation Fund(ECF) Fixed rateEPPO ALLIANCE REFINING COMPANY LIMITED Note: EPPO - Energy Policy and Planning Office Value Tax - % of (ex-refinery price + Excise+Municipal+ Funds) Volume Tax - Fixed at Baht/Liter Excise Tax and Fund

4 4 Excise Tax Point/Payment ALLIANCE REFINING COMPANY LIMITED Excise Tax PointPayment Lifting Products out of Refinery fence or Free trade Zone 10 days after lifting date Imported ProductsPay on clearance date with Customs.

5 5 Excise Tax Verification (1) Bill of lading volume lifting Location Excise data Agreed volume No Yes Prepare Excise tax application ALLIANCE REFINING COMPANY LIMITED Products sale

6 6 PUN and PUS volume from PD share drive Location Excise data Agreed volume No Yes Prepare Excise tax application ALLIANCE REFINING COMPANY LIMITED Excise Tax Verification (2) Products Transferred N  S (Mogas,ADO and LPG)

7 7 SP/14 alerts when receiving <= transferring outturn Location Excise data Agreed volume No Yes Prepare Excise tax application ALLIANCE REFINING COMPANY LIMITED HC has got Excise Tax exemption sale to our customers Excise Tax Verification (3) PD alerts when receiving <= transferring outturn Naphtha Reformate or Mix C-4

8 8 โรงอุตสาหกรรม SPRC ( PUN ) SPRC (RRC) SPRC RRC (SPRC) RRC การร่วมปฎิบัติการแบบพันธมิตร ร ะหว่าง บริษัท สตาร์ปิโตรเลียม รีไฟน์นิ่ง จำกัด ( SPRC) และ บริษัท โรงกลั่นนํ้ามันระยอง จำกัด (RRC) โรงอุตสาหกรรม RRC ( PUS ) ผลิตภัณ ฑ์ของ RRC ผลิตภัณ ฑ์ของ SPRC การนำส่งภาษีสรรพสามิตตามระเบียบกรมสรรพสามิต ALLIANCE REFINING COMPANY LIMITED

9 9 Excise Tax Exemption (1) When will we get the exemption? Excise Regulation Export ( ภษ.01-28) Put in bonded tank ( ภษ.01-28/1) Section 100 Consume for Jet or Vessel size bigger than 500 ton gross. ( ภษ.01-36,36/1) Section 102(4) ALLIANCE REFINING COMPANY LIMITED

10 10 Excise Tax Exemption (2) When will we get the exemption? Excise Regulation Own Used Fuel. (Special requested letter) Operate as Raw Materials or intermediate products in Oil Refining & Petroleum Product Industries. ( ภษ ) Free Tax Zone ( ภษ ) Fishery Diesel ( ภษ /2 ) Jet A-1 for international fight ( ภษ ก ) Section 103 ALLIANCE REFINING COMPANY LIMITED

11 11 Excise Tax Offsetting Section 101 Submit the recipe to Excise with the sample for approval. ( ภษ ) Deduct raw material tax from finished products tax to be paid when lifted for sale. ( ภษ , ภษ ) ALLIANCE REFINING COMPANY LIMITED


ดาวน์โหลด ppt 1 Refinery Excise Tax and Fund. 2 Who pay Excise Tax and Fund? Refinery sale Off takers sale Sale price( A) +Excise tax and Funds A+margin(B )+Excise.

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