Explanation of taxation procedure of aviation fuel


First of all, as a rough flow, in case of using for aircraft and non-aircraft, it is divided into gasoline-based aviation gasoline and kerosene-based jet fuel and shown. For gasoline-based jet fuel (JETB, JP4, etc.),be careful as it is treated the same as aviation gasoline.

If the point that two aircraft fuel tax laws and the volatile oil tax law are involved in aviation gasoline are concerned and only one of the aircraft fuel tax laws is concerned with jet fuel is kept down, which procedure required by law Since it can be distinguished, it seems that it will not become confusing later.

Voluntary oil tax Tax exemption procedure of local road tax (53.8 yen / L)

Both the exporters (refueling company) and the importers (people of the airplane) issued, we will send a report to the tax office on both sides.
Since aviation gasoline is also gasoline, in principle volatile oil tax and regional road tax will be taxed, but if you can clearly use it for aircraft it will not tax the volatile oil tax and local road tax ” It is this tax exemption procedure to declare that it is tax free for volatile oil tax and local road tax. “

As an aside, “I do not want to process, so we can pay the refueling company at the time of purchasing the volatile oil tax and the local road tax (53.8 yen / L)”, and we can set the volatile oil tax and local road tax If you can prove what you paid with documents etc, aircraft fuel tax (18 yen / L) will not be taxed.

Tax payment procedure for aircraft fuel tax

Importer (person of airplane) declares to tax office and pays tax.
As a rule, the fuel tax on the aircraft is taxed on the fuel loaded on the aircraft. However, in the case of aviation gasoline from the viewpoint of double taxation prevention There is the exception mentioned in the above mentioned digression.

Voluntary Oil Tax Regional Road Tax (53.8 yen / L) Taxpayer

Since it is not used for aircraft fuel, it returns to the principle of gasoline, as well as for automobiles, an exporter (refueling company) declares it to the tax office and pays the tax.
In the case of trading, you will be billed to the buyer by adding it to the price at the time of sale.

No particular procedures

If it is not used for aircraft fuel, it will be handled in the same way as kerosene (in the case of kerosene the kerosene duty exemption procedure has already been exempted by the kerosene tax exemption procedure at the manufacturing facility etc.),there is no procedure in particular.

Therefore, if you use it as an aircraft fuel, we will process the aircraft fuel tax, but if you use it for other experiments etc. there is no procedure.

Taxpayer Exception

As a general rule, the taxable land of aircraft fuel tax is the place of loading aircraft fuel (hereinafter referred to as fuel). However, in taxpayers, loading of fuel on aircraft is often carried out at offices of taxpayers and where there is no expatriate. In this case, documents relating to the loading of fuels are also usually handled at headquarters etc. It will be managed by.

In such a case, it is not realistic for the taxpayer and the tax authorities, and it is difficult to do so, to make the tax payment site of the aircraft fuel tax as the loading place of the actual fuel. Therefore, when receiving the approval of the Commissioner of the National Tax Agency, a special case is set up where the place of approval is taken as the tax payment place.

This special case is called a tax payment area special case, and this place is a special tax payment place.

For pilots of private use, there are many cases applied before starting to fly, but it is possible even afterwards. Approval seems to take about 1 month.

The specific difference depending on the presence or absence of the tax payment area is the approval place regardless of which airport the “tax payment” field of the aircraft fuel tax declaration is refueled at any airport, and regardless of the jurisdiction of the tax office in the “loading place” field, refueling You can list all the airports you have done and add up the quantities and declare it to one authorized tax office.
In principle, because it is prepared for each jurisdiction tax office, 15 parts will be prepared and 15 cases will be declared if they are refueled at different 15 airports.

Point arrangement

For aviation gasoline, volatile oil tax is basically taxed, aircraft fuel tax is also taxed. Therefore, if you do not process anything when used as aircraft fuel it is subject to two taxes. Therefore, I will do tax exemption procedure of the volatile oil tax.

In kerosene jet fuel, the volatile oil tax is generally not taxed, aircraft fuel tax is taxed. Therefore, when used as aircraft fuel, only aircraft fuel tax is taxed. Therefore, tax exemption procedure is not necessary.