With exemption (tax exemption) of light oil taking care of tax
In light oil, it is 32 per 1 liter. Light oil taking care of tax of 1 yen is imposed.
However, about light oil to use to use established in laws and ordinances including power source of ship and specific machine and machine, exemption (tax exemption) can do taxation by application.
About tax-free target use
(1)Use of petrochemical products production
(2)Use of power source of fishing boat and ship
(3)Use of power source of machine for agriculture, forestry
(4)Use of power source of machine for waste disposal treatment
(5)Use of power source of machine to use for loading and unloading of cement manufactures, soft concrete product manufacturing industry
(6)Use of power source of wood processing business, machine to use for loading and unloading and transportation in mineral kutsusai
Only specific machine to use for specific use established in nadono laws and ordinances becomes a target of tax exemption.
※(1)igai becomes special measures until March 31, 2021 (Reiwa 3) at present.
※As there is important matter to detected use and machine, please refer.
※Machine, vehicle which attaches number plate, and runs on road is not detected.
About procedure when we get bonification of light oil for the first time
In this page, we guide about procedure to perform in Amakusa, Kumamoto Regional Administrative Headquarters Taxation Division for person living in Amakusa-shi, Kamiamakusa-shi, Reihoku-machi.
As grant periods may vary according to each Regional Administrative Headquarters as for the person living in other areas, please refer to prefectural Regional Administrative Headquarters taxation section to have jurisdiction over area to live.
We become "tax exemption light oil user" to purchase tax exemption light oil, and it is necessary to receive grant of "identification of tax exemption".
Here, we guide about application procedure (grant application procedure of identification of tax exemption light oil user) to become "tax exemption light oil user" who is the first step.
Only in the first time, we can perform grant application of "identification of tax exemption" at the same time, too. After the next time, please see page of "various procedures".
About grant application of identification of tax exemption light oil user
As we confirm use and the details of qualification and machine of person who is going to get bonification, the person, please apply for the following documents after preparations by all means at window.
In the case of corporation, officer having the power of representation come. (when application is entrusted other employees with, please bring proxy.)
In addition, come with room at time as you need time for acceptance in the case of new application for approximately 30 minutes.
(1) Confirmation documents of applicant
Certificate which has photographs of the person such as driver's license or ship license
In the case of corporation, add as above, copy of register (all matter certificate (history matter certificate)) of corporation
(2) Documents which prove that it is tax exemption light oil qualified person
(agriculture) The cultivation certificate which agriculture committees issue
In the case of leased land, attach the cultivated land loan certificate
(fishing boat, ship) fishing boat registration vote, ship inspection paper, ship inspection notebook
(cement manufactures manufacturing industry) identification of Japanese Industrial Standard compatibility certification
(mineral horisai) collection plan permit of the authorization decree of economic industrial station or the prefectural governor
(waste disposal treatment) waste disposal treatment business permit
※Please talk about other uses.
(3) Documents which prove possession of tax exemption machine
As a general rule, we assume any of the following documents.
・In the case of fishing boat, ship fishing boat registration vote, ship inspection paper, ship inspection notebook (is common with (2))
・Registration vote as for the thing with registration of machine concerned
・Possession (use) certificate of tax exemption machine which municipalities issue
※But, about machine which municipalities cannot prove and thing borrowing, please submit the following.
・Sales contract, hire contract, loan certificate
(4) Photograph of tax exemption machine
Please submit photograph of machine which you photographed within one month of application.
・We photographed from the front, the back, 3 lateral directions.
・Please submit thing which registration number of the hull can distinguish that you can grasp the whole about ship except fishing boat or fishing boat.
※There is not size designation, but cannot take small photograph and photographs more than A4 so as not to be able to distinguish.
(5) Documents which identify the details of machine
・Catalogue, specifications, maintenance notebook
・In the case of fishing boat, ship, it is fishing boat registration vote, ship inspection paper, ship inspection notebook
・It is similar to these other
(6) Documents which clarify place pertaining to use of tax exemption light oil
・In the case of fishing boat, ship, it is unnecessary.
(7) Fee 500 yen
When we have you fill in the next documents at window, we are necessary.
・Identification of tax exemption light oil user grant application
・Tax exemption light oil indispensability amount calculation statement
Tax exemption light oil indispensability amount calculation statement (Excel: 17.3 kilobytes)
About on-site inspection
For person using tax exemption light oil for the first time for the first time, we perform on-site inspection of the storage situation of confirmation, light oil of machine.
As the staff visits after the application in either schedule of one week, tell about the hope date and time at the time of application.
In addition, when adjustment is not possible in schedule; in one week cannot issue.
※By types of industry, we may not perform on-site inspection.
In the case of newcomer, grant of identification of identification of user, tax exemption is one week later from application day.
In the case of receipt, take seal and identity verification documents (driver's licenses).
When substitution receives, proxy is necessary.
User, please keep identification of identification of user, tax exemption severely.
When we cannot issue identification of identification of tax exemption light oil user, tax exemption
When we fulfill the following matters, bonification of light oil is not made.
・When we are ordered return of identification of tax exemption light oil user and identification of tax exemption and are person who reckons from the day, and does not pass in two years.
・When it is person who reckons from day of coercive collection of national tax or Local Tax Law, and does not pass in two years.
・We are sentenced to punishment more than fine pursuant to the provision of laws and ordinances about national tax or law or receive notification disposition pursuant to the provision of National Tax Rules Violation Control Law or the Customs Act,
When it is person who ends the execution of punishment or reckons from on day when we ceased to receive the execution or day when we carried out the effect of the notice, and does not pass in three years.
・When when applicant is corporation, there is person corresponding to either mentioned above to the house of the officer.
Person who lives in Amakusa-shi, Kamiamakusa-shi, Reihoku-machi
Amakusa Area Administrative Headquarters Department of General Affairs Taxation Division taxation group
Amakusa, Kumamoto synthesis the first floor of the Government building (the Amakusa police station side)
3530, Imagamashinmachi, Amakusa-shi
(we do not accept application by mail.)
Phone number 0969-22-4239
Open agency time from 8:30 to 17:15 (we take a rest on Saturdays, Sundays, and holidays)
Person who lives in the prefecture other areas
・Northern Kumamoto Administrative Headquarters taxation section ..., phone number 0968-25-4124
・Central Kumamoto Administrative Headquarters taxation Lesson 1 ... phone number 096-352-4111
・Southern Kumamoto Administrative Headquarters taxation section ..., phone number 0965-33-3180