Notice of the State Administration of Taxation on the Tax Payment Location for Enterprise Income Tax Related to the VAT Refund Received by PetroChina Company Limited for Imported Natural Gas in 2012

This notice specifies that VAT refunds received by PetroChina's subsidiaries for imported natural gas in 2012 are deemed as collected funds, not income, and that the natural gas sales branch must report the related allocated funds as taxable income and pay enterprise income tax at its registered location in Beijing.