keiyuhikitorizei is tax that it costs when we purchase light oil.
Person who puts
Person who purchased light oil from special contract supplier, wholesale supplier
(special contract supplier, wholesale supplier puts in receipt, prefecture with the price.)
It is> with <special contract supplier
Person who received designation of the Governer with thing which assumed that we contracted with wholesale supplier and received supply of light oil continuously and sold the work
It is> with <wholesale supplier
Person who received designation of the Minister of Internal Affairs and Communications in person who assumed that we prepared light oil the work, person who assumed that we imported light oil the work or people who assumed that we sold light oil the work
Sum to pay
It is 32,100 yen per 1 kiloliter
(per 1 liter 32 yen 10 sen)
Report and the tax payment
Special contract supplier or wholesale supplier reports share to the prefecture in a mass every month by the last day in the next month and puts.
In addition, the person reports to the prefecture by time of import and puts when person except special contract supplier, wholesale supplier imports light oil.
Tax exemption (until March 31, 2021 (Heisei 33))
We file for tax exemption, and tax does not suffer from light oil used in the following use only when we receive approval.
With extension of tax exemption system, we are doing the handling unlike some usual.
For more details, please see "deadline for application of tax exemption light oil system is extended until March 31, 2021 (Heisei 33)".
Please refer to the nearest prefectural tax office for detailed procedure.
Power source of vehicle for ship, railroad, orbit
- Power source of machine for agriculture, forestry
- Constant use for electric supply business, mineral digging business, waste disposal treatment business, wood processing business, warehouse business, cement manufactures manufacturing industry
※Supply business (use of power source of gas turbine electrical generator) electric from 2018 and terrestrial heat exploitation of resources business (we breathe attempt belonging to power to use for terrestrial heat exploitation of resources plane
Tax exemption measures were abolished about use) of power source of this.
"We publish only main style necessary for tax exemption light oil application. When it is real application, please refer separately to prefectural tax office as attached documents may be necessary."
For more details, please see "main Applications and notifications style" (keiyuhikitorizeimenzeikeiyusekikakari).
> that keiyuhikitorizei is imposed in <production light oil
- keiyuhikitorizei suffers from light oil about the sale and quantity that we consumed if we sell mixture light oil which we mixed kerosene with and we sell kerosene as fuel of car and consume.
- keiyuhikitorizei suffers about the sale and quantity that we used if we sell light oil which we mixed BDF (biodiesel fuel) and light oil with and we sell production oil which we mixed BDF and light oil with as fuel of car and consume.
Exile (severe punishment is strengthened to destroy wrongful light oil) of wrongful light oil
Transportation, storage, the purchase, mediation and mediation
Person [unjust light oil acquisition by purchase punishment (buyer penal regulations)] who performed these while knowing that it was wrongful light oil
"Fine (fine that corporations are 100 million yen or less) imprisonment, 3 million yen that are with three years or less of or less"
If we evade our taxes in keiyuhikitorizei
"Fine (when de-tax amount exceeds 10 million yen the amount of equivalency) imprisonment, 10 million yen that are with ten years or less of or less"
Production approval breach of duty
If we prepare light oil without receiving production approval
"Fine (fine that corporations are 300 million yen or less) imprisonment, 10 million yen that are with ten years or less of or less"
Offers such as raw materials
Penal regulations (supplier penal regulations) for person who provided facilities while knowing that we provided kerosene and fuel oil A, medicine while knowing that we were used as raw materials of wrongful light oil and were offered for one of production of injustice light oil
"Fine (fine that corporations are 200 million yen or less) imprisonment, 7 million yen that are with seven years or less of or less"
※We give case that provided raw materials of wrongful light oil to designated requirements such as wholesale suppliers.
Penal regulations are tightened in a series of processes of unjust light oil distribution by these.
We establish "preventive measures against Saga injustice light oil meeting"
Affiliate and administration cooperate mutually and cooperate and perform information exchange and enlightenment activity and promote distribution of normal light oil and plan prevention of distribution of injustice light oil.
Saga oil trade association, association of (public corporation) Saga truck, association of Saga bus taxi, Saga The Prefectural Police Headquarters community safety part life Environment Division, Karatsu Maritime Safety Agency, Kyushu Department of Transportation Saga transportation branch office, Saga Recycling Society Promotion Division, Fire & Disaster Prevention Division, Taxation Division, Saga Prefectural Taxation Office
Which "we do not sell" "does not use" which "we do not buy" which "we do not let you make" with wrongful light oil
Please send information about wrongful light oil
Saga Prefectural Taxation Office TEL0952-30-3181
Saga Department of General Affairs Taxation Division TEL0952-25-7021