What are the fines for a gas station that does not display the name of the fuel distributor on its sign in Vietnam?

What are the fines for a gas station that does not display the name of the fuel distributor on its sign in Vietnam?

Pursuant to Article 34 of the Decree 99/2020/NĐ-CP stipulating violations against regulations on signboards as follows:

1. A fine ranging from VND 10,000,000 to VND 20,000,000 shall be imposed for failure to display the name or displaying incorrect name of the wholesaler or the petrol and oil distributor that supplies petrol and oil on the signboard of a petrol and oil retail outlet.

2. A fine ranging from VND 20,000,000 to VND 40,000,000 shall be imposed on a petrol and oil distributor for failure to set out rules for uniform display of the name of the petrol and oil distributor on the signboard of the petrol and oil retail outlet within the distribution system.

3. A fine ranging from VND 40,000,000 to VND 60,000,000 shall be imposed on a wholesaler for failure to set out rules for uniform display of the name of the wholesaler on the signboard of the petrol and oil retail outlet within the distribution system.

4. The Government’s regulations on penalties for administrative violations against regulations on industrial property shall apply to imposition of penalties for violations against regulations on use of trademarks, trade names, logos and trade indications.

Pursuant to Article 5 of the Decree 99/2020/NĐ-CP stipulating as follows:

The fines prescribed in Chapters II, III and IV hereof are those imposed on organizations. If an administrative violation is committed by an individual, the fine imposed on such individual equals to one half of the fine imposed on an organization.

According to the regulations above, when trading gasoline in a retail manner, the name of the distributor must be displayed on the signboard. If you are a distributor of P, you must display the name of P on your signboard. If you do not display it, you may be fined from 10,000,000 VND to 20,000,000 VND.

What are the fines for a gas station that does not display the name of the fuel distributor on its sign in Vietnam? - Source: Internet

Is it mandatory to pay environmental protection tax for fuel trading in Vietnam?

Pursuant to Clause 1 Article 3 of the Law on Environmental Protection Tax in 2010 stipulating taxable subject as follows:

1. Gasoline, oil, grease, including:

a) Gasoline, except ethanol;

b) aircraft fuel;

c) diesel oil;

d) Petroleum;

e) Fuel oil;

f) lubricants;

g) Grease.

As stated above, if you are trading the types of gasoline mentioned above, you are required to pay environmental protection tax in accordance with state regulations.

What are the principles for determining fuel loss in fuel trading activities in Vietnam?

Pursuant to Article 4 of the Circular 43/2015/TT-BCT stipulating principles of determination of fuel loss in petroleum trading operations as follows:

1. Fuel loss incurred in petroleum trading operations as defined in paragraph 1 Article 1 of this Circular is the aggregate fuel loss incurred in all stages of petroleum trading operations.

2. The petroleum amount used as the basis for determining the fuel loss rate must conform to the following regulations:

a) The amount of mineral gasoline, biofuel, ethanol fuel E100, illuminating oil or diesel oil is converted to standard conditions (temperature: 15oC, pressure: 101,325 kPa and conformance to Vietnam national measurement system); with respect to petroleum products sold at fuel dispensers of retail fuel stations, the prevailing measurement unit is net volume (liter);

b) With respect to furnace fuels (FO) of all kinds, the prevailing measurement unit is weight (kg).

3. The fuel loss rate during all stages and at retail fuel stations is determined under the provisions of Article 5, 6, 7, 8, 9, 10, 11 and 12 hereof.

4. The fuel loss rate shall be considered, evaluated and adjusted in conformity with current conditions of technological equipment, management levels, requirements and petroleum trading mechanism over periods of time.

Above are the principles for determining fuel loss in fuel trading activities in Vietnam.

Best regards!