International Fuel Tax Agreement Fuel Tax Report

IFTA reports are due on the last day of the month immediately after the end of each reference period. If the last day of the month is a Saturday, Sunday or legal holiday, the next business day is considered the due date. Reports must have a postmark on or before the due date to be considered on time. Visit the Tax Rates – Special Taxes and Taxes page to view current and historical fuel tax rates. Each jurisdiction assigns its own tax rates to each of the different types of fuel. Each jurisdiction can determine what is a taxable activity and what is tax-exempt. A tax return is filed with the basic jurisdiction for fuel consumed in all Member States. As an IFTA licensee, you report your fuel purchases and jurisdictional travel within one month of the end of each quarter. The Ministry of Finance will send you an IFTA tax return at least 30 days before each due date. Each member jurisdiction determines its own tax rate.

Intergovernmental airlines based in Texas declare the fuel tax paid in all Member States. Tax rates for current and past periods are available on IFTA Inc. The tax report on the International Fuel Tax Convention (DR 0122) must be completed and filed quarterly with the payment of the tax due. All activities in the Member States must be included in the report form. Each type of fuel must be subject to a separate tax return. This is a non-calculating filling form that does not contain tax rates or tax calculations. You have to calculate the control manually. Prices are available on the Website of the International Fuel Tax Association. After registration, an air carrier must file a quarterly tax return with the Tax and Tax Administration (TRA) and report all fuel purchased and kilometres travelled for all its IFTA vehicles. The online deposit is available to all IFTA and Interstate users.

Licensed carriers IFTA and Interstate User are required to file a quarterly tax return that expires on the last day of the month immediately after the end of the quarterly reference period: NOTE: With entry in April 2018, IFTA Inc. has included hydrogen and electric fuel types in the IFTA tax matrix. Read our most frequently asked questions about biodiesel and renewable diesel fuel to find out how to report biodiesel fuel via your IFTA quarterly rate of return. If you have not yet registered an interstate user license or IFTA credentials and must travel to the state, you must purchase fuel travel permits to travel to IFTA jurisdictions and for your return to California. Your California Fuel Trip Permit must be purchased and filled before returning to the state. is a cooperation agreement between Canadian provinces and most U.S. states to allow inter-judicial air carriers to report the fuels they use and pay taxes. If you are a forcer, report all fuel taxes due to New York and other jurisdictions to a basic court.

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