Q & A
- Q.Are you not taxing aircraft fuel tax for fuel refueled in the United States as refueling in the US and returning to Japan?
According to Article 7 of the Aircraft Fuel Tax Law, it seems that in the case of a foreign-borne aircraft, it is based on the flying ground rather than the refueled point.
In other words, even if fuel is refueled in the United States, if you return to Japan and use it only in Japan, “At the airport when you return to Japan,” the fuel whose remaining aircraft fuel tax is not taxed ” It is subject to taxation (deemed loading).
Since it seems that there are various flight methods, it seems to become clearer if you consult with the National Tax Agency on a more specific story.
For example, although the nationality of the aircraft is Japan, this time we will soon return to the United States and move to another Japanese airport due to the spot’s relationship and depart the next day, etc.
- Q.As we use airfields all over Japan, we can simplify tax payment itself by approval of the tax payment area special exemption, but we have to fill in all the airports, addresses and quantities that have refueled the tax return form, it is serious every month It will not.
Since it is monthly, I think it is difficult.
Therefore, in order to simplify the description method in the National Tax Service, in the case of a small aircraft etc., when submitting the “Aircraft fuel tax special load place notification form”, the special tax payment place is handled as a loading place irrespective of the oil supply place ( Notice during the Showa 59.2.21 Normal 4-5) Looks like.
In other words, because there is an approval of the special tax payment area, the aircraft fuel tax should be paid to the tax office that has jurisdiction over the notified place (special tax payment place), but the tax return declaration stated the place refueled throughout the country However, after the above notification, it is possible to describe one exceptional tax payment site, and the quantity can also be indicated to the competent tax office with the total of the national total for the current month.
When I searched by the aircraft fuel tax on the homepage of the National Tax Agency, there was the above mentioned notice. The form of the notification form could also be downloaded. Please consider.
- Q.Why is not the consumption tax imposed on aircraft fuel taxes?
In fact, consumption tax is not taxed on aircraft fuel tax.
There seems to be confusion of consumption tax in places where it can not explain “Taxes do not cost tax”.
According to the tax law, there is no clear exclusion provision, but it is explained that it is tax-exempt under the following handling standards.
Firstly, in Article 10 of the Consumption Tax Law (Handling of Individual Consumption Tax), “Article 28, Paragraph 1 (Taxable Standard) of the Consumption Tax Act … … includes volatile oil tax, oil tax ・ ・ ・, Diesel fuel collection tax ・ ・ ・ is not included because users are taxpayers
In other words, if the taxpayer is a transferor, it will be subject to taxation and in the case of assignee it will be tax free.
Therefore, in the case of an aircraft fuel tax, taxpayers are tax exempt as they are impersonators, assignees.
- Q.Even if tax exemption procedure is done, tax is paid so what is the tax exemption procedure for?
It seems to be complicated unless you understand the difference between the laws related to gasoline based aviation fuel and kerosene aviation fuel.
First, I will give a rough explanation of taxes related to aircraft fuel, and then I will explain each individual.
As you know that aircraft fuel tax is applied to aircraft fuel and aircraft fuel tax of 26 yen / L will be imposed(As of July 2018 18 yen/L).
In the case of kerosene type aviation fuel, this understanding alone is enough, but in the case of petrol-based aviation fuel which is often used for small aircraft, we have to understand another one.
That is, in the case of gasoline, another law, the Volatile Tax Law applies. The tax exemption procedure is the procedure under this volatile oil tax law.
In the case of gasoline type, aircraft fuel tax of 26 yen and volatile oil tax (volatile oil tax and local road tax, hereinafter referred to as volatile oil tax) 53.8 yen, subject to double taxation.
Therefore, we take tax exemption procedures to exempt the volatile oil tax.
As an aside, the special case for tax payment where you frequently ask questions is the story on the aircraft fuel tax law, and the special place of import is the story on the volatile oil tax law.
Therefore, tax exemption special case is not related to tax exemption procedure.
- Q.I got approval of the tax payment area special case I refueled at the local airport, how can I process the notification form?
“Notification form” is gasoline-based aviation fuel refueled and talks on the premise of tax exemption procedure for volatile oil tax aircraft fuel.
As a general rule, the notification form is submitted (mailable) to the tax office that has jurisdiction over the relevant place of entry.
Therefore, in many cases it seems to be consistent with the tax office that the refueling agent submits the transfer certificate.
- Q.What procedures should be taken in order to take tax special site and import location special case
For tax payment area special case, submit two pairs of application form to the tax office that has jurisdiction over the place to approve (in the case of mailing, enclose a return stamped stamped envelope) and take approval.
A person who is approved for the tax location special case for the importation site special case submits the application to the tax office and approves it.
It is the Commissioner of the National Tax Agency that approves both, so we will apply to the NTA with the tax office as a point of contact.
- Q.It seems there is a special case of importing place, what is it like?
Airborne gasoline’s volatile oil tax exempt place is the location where aircraft fuel was loaded and its location.
However, due to the nature of the pesticide spraying project, it may be refueled in mountainous areas etc. where addresses other than airfields can not be identified, so it is practically difficult to carry out duty-free procedures with this place as a transfer place.
Therefore, aircraft fuel imported by the employer seems to have been established with a special case that it can be used as a place to be transferred with the exceptional tax payment site of aircraft fuel tax.
This special case is said to be an import place special case.
The specific difference is that you will fill in the exceptional tax payment area where you intend to transfer to the “location and name of the place of transfer” in the duty-free proceeding document for volatile oil tax fuel and aircraft fuel.
- Q.It seems there is a special case of tax payment place, what is it like?
As a general rule, the taxable land of aircraft fuel tax is the place of loading or unloading aircraft fuel (hereinafter referred to as fuel).
Therefore, tax returns for aircraft fuel taxes are prepared for each jurisdiction tax office. If 15 oils are refueled at different 15 airports 15 units will be created and declared to 15 places.
However, in taxpayers, loading of fuel into aircraft is often carried out at offices of taxpayers or where there is no expatriate. In this case, documents relating to the loading of fuels are usually notified to the headquarters It will be managed by etc.
In such a case, it is not realistic for the taxpayer and the tax authorities, and it is difficult to do so, to set the tax payment site of the aircraft fuel tax as the place of loading or unloading of real fuel.
Therefore, when receiving the approval of the Commissioner of the National Tax Agency, it seems that a special case was set up where the place of approval was 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.
The specific difference is that the “Taxpayment” column of the aircraft fuel tax return forms an approval place regardless of which airport is refueled at any airport in the country, and regardless of the jurisdiction of the tax office in the “loading place” column, all the airports refueled are described It is to be able to declare the total quantity.
- Q.I do not have duty-free paper, will I get tax exemption
I understand that “tax exemption” is tax exempt for aircraft fuel of volatile oil tax and local road tax.
Unfortunately it will not be a tax exemption.
When refueling the AVG 100LL to the aircraft, please be sure to prepare duty-free paper (4 pairs).
Without this paper, we can not prove that we have refueled the aircraft, so we will tax the volatile oil tax and the local road tax.
Since this paper is necessary for each airport, please bring it when you plan to refuel at another airfield. (Refer to “Taxpayment area” for aviation fuel tax)
※If there is no tax exemption form, refueling may be refused.
- Q.Do I need duty-free paper when refueling JET A-1?
JET A – 1 falls under the taxable property of volatile oil tax, but we do not process tax exemption after we do the procedure of kerosene duty exemption at factories etc.
If you use it on an aircraft, you will pay an aircraft fuel tax.
- Q.What is the tax when using AVG 100LL for non-aviation purposes?
- A.Unlike gasoline for cars, taxes are not included in aviation gasoline, so separately, the volatile oil tax (48.60 yen / L) and regional road tax (5 yen 20 yen / L) will be charged (total 53.80 yen / L).
- Q.Is there a deadline to submit tax documents related to fuel tax?
We have to declare and pay by the end of the following month.
- Q.I bought the aircraft for the first time this time, but what kind of procedures should I take regarding fuel taxes?
There seems to be nothing to do beforehand in terms of aircraft fuel tax procedures and duty-free procedures for aircraft fuel in the case of aviation gasoline.
If you refuel the actual fuel, you will declare it by the end of the next month.
However, if you use various airports, you will have to prepare documents for each airport and declare it to each competent tax office, which makes the procedure very difficult.
Therefore, it seems that it will be easier later if you submit an application for approval in advance for tax payment area exception (see Q6).
Depending on the location, it seems that approval requires a period of nearly a month.