Individual Consumption Tax Refund Special Provisions for Fuel for Diplomatic Vehicles, etc.

If a person eligible for refund (hereinafter referred to as "person eligible for refund" in this Article), such as a diplomatic mission in Korea or a diplomat in Korea, as prescribed by Presidential Decree, purchases petroleum products to be used as fuel for the vehicle of the person eligible for refund using a fuel purchase card as referred to in paragraph (2), the credit card company as referred to in paragraph (2) may apply for a tax refund and receive a refund of the amount of individual consumption tax, education tax, automobile tax for driving, and value-added tax imposed on the purchased petroleum products, or deduct them from the tax payable, as prescribed by Presidential Decree. In this case, for the petroleum products, exemption under Article 16 (1) 3 of the Individual Consumption Tax Act and the zero rate under Article 24 (1) of the Value-Added Tax Act shall not apply. <Amended by Act No. 11871, Jun. 7, 2013; Act No. 18617, Dec. 21, 2021>

The refund tax amount shall be collected from the following persons as prescribed by Presidential Decree. However, in the case of subparagraph 2, a penalty equivalent to 40/100 of the refund tax amount shall be collected together. 1. When a person eligible for refund uses petroleum products purchased with a fuel purchase card for purposes other than fuel for the vehicle of the person eligible for refund. 2. When a person not eligible for refund obtains or acquires a fuel purchase card and purchases petroleum products with that fuel purchase card.

In order to efficiently manage persons eligible for refund, the Commissioner of the National Tax Service may request relevant administrative agencies, etc. to provide necessary data to the Commissioner of the National Tax Service or the credit card company, and the requested relevant administrative agencies, etc. shall comply with such request unless there is a justifiable reason.