Uni 11-06-2015 - Guidance on tax policy for trading of gasoline, petroleum, gas

According to official letter No. 2074/TCT-CS:

• In case, the company outputs goods to provide the trading activities of the company such as output gas to paint gas tank, output gas to use for factory to produce, process gasoline, petroleum for gasoline tank truck, output gasoline for other cars for business trip..., not must prepare invoices.
• Due to trading liquefied petroleum gas (tank gas) is the specialized business lines, MOF has just issued Circular 118/2010/TT-BTC dated 10 Aug 2010 in guidance of tax and financial regime for trading liquefied petroleum gas. Therefore, for allocation of gas tank cover complied with instruction of Circular 118/2010/TT-BTC above of MOF.
• Some costs such as buying gasoline for cars for picking up employees, buying helmets for employees complied with point 2.31 article 1 Circular 151/2014/TT-BTC (in guidance of benefits for employees)