No. 20609
Promulgation Date 2024-12-31
Ministry of Finance and Economy
ALL
Article 1 (Purpose)
Article 2 (Taxable articles and tax rate)
Article 3 (Taxpayer)
Article 4 (Timing for taxation)
Article 5 (Cases considered as manufacture)
Article 6 (Tax base)
Article 7 (Report of tax base)
Article 8 (Payment)
Article 8-2 (Return and payment of tax by business unit)
Article 8-3 (Special cases concerning blend of different petroleum products at oil reservoirs)
Article 9 (Determination, decision of rectification, and re-rectification)
Article 10 (Occasional taxation)
Article 11 (Special cases concerning taxation for sellers of fake petroleum products)
Article 12 (Release of articles without tax payment)
Article 13 (Tax exemption for army supply and export)
Article 14 (Tax exemption for diplomats)
Article 15 (Conditional tax exemption)
Article 16 (Unconditional tax exemption)
Article 17 (Tax deduction and refund)
Article 18 (Report of business founding and closure)
Article 19 (Book-keeping obligation)
Article 20 (Succession of rights and obligations)
Article 21 (Order)
Article 22 (Interrogation and examination)
Article 23 (Presentation of certificate for authorities)
Article 24 (Jurisdiction over traffic, energy and environment tax)
Article 25 (Administrative fines)
ADDENDA <Act No. 4667, Dec. 31, 1993>
ADDENDA <Act No. 4809, Dec. 22, 1994>
ADDENDA <Act No. 5035, Dec. 29, 1995>
ADDENDA <Act No. 5494, Jan. 8, 1998>
ADDENDA <Act No. 5554, Sep. 16, 1998>
ADDENDUM <Act No. 6032, Dec. 3, 1999>
ADDENDA <Act No. 6295, Dec. 29, 2000>
ADDENDA <Act No. 7011, Dec. 30, 2003>
ADDENDA <Act No. 7576, Jul. 8, 2005>
ADDENDA <Act No. 8138, Dec. 30, 2006>
ADDENDA <Act No. 8829, Dec. 31, 2007>
ADDENDA <Act No. 9132, Sep. 26, 2008>
ADDENDA <Act No. 9901, Dec. 31, 2009>
ADDENDA <Act No. 10403, Dec. 27, 2010>
ADDENDA <Act No. 11123, Dec. 31, 2011>
ADDENDA <Act No. 11603, Jan. 1, 2013>
ADDENDA <Act No. 11690, Mar. 23, 2013>
ADDENDA <Act No. 13550, Dec. 15, 2015>
ADDENDA <Act No. 13621, Dec. 29, 2015>
ADDENDUM <Act No. 16096, Dec. 31, 2018>
ADDENDA <Act No. 16840, Dec. 31, 2019>
ADDENDA <Act No. 18584, Dec. 21, 2021>
ADDENDA <Act No. 18974, Aug. 12, 2022>
ADDENDA <Act No. 20609, Dec. 31, 2004>