Refinery Excise Tax and Fund

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

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

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

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

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

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

การร่วมปฎิบัติการแบบพันธมิตร ระหว่าง บริษัท สตาร์ปิโตรเลียม รีไฟน์นิ่ง จำกัด ( SPRC) และ บริษัท โรงกลั่นนํ้ามันระยอง จำกัด (RRC) โรงอุตสาหกรรม SPRC ( PUN ) โรงอุตสาหกรรม RRC ( PUS ) ผลิตภัณฑ์ของ RRC ผลิตภัณฑ์ของ SPRC ผลิตภัณฑ์ของ RRC ผลิตภัณฑ์ของ SPRC การนำส่งภาษีสรรพสามิตตามระเบียบกรมสรรพสามิต SPRC (RRC) SPRC RRC RRC (SPRC) ALLIANCE REFINING COMPANY LIMITED

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

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.01-45) Free Tax Zone (ภษ.01-45) Fishery Diesel (ภษ.01-28/2) Jet A-1 for international fight (ภษ.01-46ก) Section 103 ALLIANCE REFINING COMPANY LIMITED

Excise Tax Offsetting Section 101 Submit the recipe to Excise with the sample for approval. (ภษ.01-29) Deduct raw material tax from finished products tax to be paid when lifted for sale.(ภษ.01-12, ภษ.01-30) ALLIANCE REFINING COMPANY LIMITED