Strengthening tax management for petroleum business activities.

The official document states: Currently, fraudulent practices still exist at gasoline stations, causing losses to consumers and revenue shortfalls for the State budget.

In particular, given that the application of electronic invoices to petroleum business activities cannot yet be implemented uniformly nationwide, tax authorities need to take measures appropriate to the actual conditions to strengthen supervision of petroleum business activities to ensure the prevention of tax evasion and limit fraud in petroleum business operations.

Recently, several local tax departments, such as those in Nghe An, Thai Binh, and Lam Dong, have proposed to the People's Committees of the provinces and cities to direct the implementation of a solution to manage gasoline and diesel fuel business activities through the management of totalizers on fuel measuring devices at gasoline and diesel fuel businesses in their areas.

The aforementioned solution has contributed to increasing state budget revenue, creating a healthy and equitable business environment among gasoline and oil businesses, protecting consumer rights, and has been well-received and recognized by society.

The General Department of Taxation requests the Tax Departments of provinces and centrally-administered cities to develop a tax management plan for petroleum business activities through the management of totalizers on petroleum measuring devices at petroleum business establishments in their areas, and to report to the Provincial/City People's Committee for approval and implementation in their respective areas.

Simultaneously, in coordination with the Department of Science and Technology (Provincial Standards, Metrology and Quality Control Sub-Department) and relevant departments and agencies, an inter-agency working group will be established to affix seals to the totalizer meters of all fuel pumps in the province and city. The seals for the totalizer meters are issued and managed by the Provincial Standards, Metrology and Quality Control Sub-Department.

The tax authorities record the total meter reading at the time of sealing and finalize the unit's invoices at the time of sealing. The inter-agency task force prepares a report on the condition of the sealed total meter, the amount of gasoline and diesel sold at the time of sealing as shown on the total meter, and the last invoice number written at the time of sealing.

In addition, the tax department has notified businesses and gasoline stations in the area, requiring them to be responsible for preserving the seals affixed to the main meters, in accordance with Government Decree No. 80/2013/ND-CP dated July 19, 2013, on administrative penalties for violations in the field of standards, measurement, and product quality.

In cases where businesses discover that the seals are torn or damaged, or that fuel pumps require repairs involving the removal of seals, they are responsible for promptly notifying the direct tax authority and the Sub-Department of Standards, Metrology and Quality for resolution.