Are bird’s nests collected from vtv2 trực tiếp bóng đá hôm nay construction of houses to attract and raise natural swifts to collect their nest in Vietnam subject to severance tax?
Are bird’s nests collected from vtv2 trực tiếp bóng đá hôm nay construction of houses to attract and raise natural swifts to collect their nest in Vietnam subject to severance tax?
vtv2 trực tiếp bóng đá hôm nay severance tax-liable itemsstipulated in Article 2 of vtv2 trực tiếp bóng đá hôm naySeverance tax Law 2009(amended by Clause 1, Article 4 of vtv2 trực tiếp bóng đá hôm nayLaw on Amendments to vtv2 trực tiếp bóng đá hôm nay Laws on Taxation 2014) are as follows:
Severance tax-liable objects
1. Metallic minerals.
2. Non-metallic minerals.
3. Crude oil.
4. Natural gas, coal gas.
5. Natural forest products, other than animals.
6. Natural aquatic products, including marine animals and plants.
7. Natural water, including surface water and groundwater.7. Natural water, including surface water and underground water, except for natural water used for agriculture, forestry, aquaculture, and salt production.
8. Natural swallow's nests.
9. Other resources prescribed by vtv2 trực tiếp bóng đá hôm nay National Assembly Standing Committee.
At vtv2 trực tiếp bóng đá hôm nay same time, based on Clause 6, Article 2 ofCircular 152/2015/TT-BTC, vtv2 trực tiếp bóng đá hôm nay following regulations are set:
Taxable items
vtv2 trực tiếp bóng đá hôm nay items subject to severance tax prescribed in this Circular are natural resources within vtv2 trực tiếp bóng đá hôm nay land, islands, internal waters, territorial sea, contiguous zones, exclusive economic zone, and continental shelves under vtv2 trực tiếp bóng đá hôm nay sovereignty and jurisdiction of Socialist Republic of Vietnam, including:
1. Metallic minerals.
2. Non-metallic minerals.
3. Products of natural forests, including plants and other products of natural forests other than animals, anise, cinnamon, cardamom planted by taxpayers within vtv2 trực tiếp bóng đá hôm nay area of natural forests they are given to cultivate and protect.
4. Natural aquatic organisms, including marine animals and plants.
5. Natural water, including: surface water and groundwater other than natural water used for agriculture, forestry, aquaculture, salt production, and seawater used for cooling machines.
Seawater used for cooling machines mentioned in this Clause must comply with regulations on environment, effectiveness of water recirculation, and technical requirements certified by competent authorities. vtv2 trực tiếp bóng đá hôm nay act of causing pollution when using seawater or using seawater without satisfying environmental standards shall be dealt with in accordance with vtv2 trực tiếp bóng đá hôm nay Government's Decree No. 179/2013/ND-CP dated November 14, 2013, its instructional documents and/or amendments and/or replacements (if any).
6. Natural bird’s nests other than those collected from construction of houses to attract and raise natural swifts to collect their nest.
Bird’s nests collected from construction of houses to attract and raise natural swifts to collect their nest must comply with Circular No. 35/2013/TT-BNNPTNT dated July 22, 2013 of vtv2 trực tiếp bóng đá hôm nay Ministry of Agriculture and Rural Development, its instructional documents and/or amendments and/or replacements (if any).
7. vtv2 trực tiếp bóng đá hôm nay Ministry of Finance shall cooperate with relevant Ministries and agencies in reporting other natural resources to vtv2 trực tiếp bóng đá hôm nay Government.
Under vtv2 trực tiếp bóng đá hôm nay above regulations,natural bird's nestswill be subject to severance tax.
However, bird’s nests collected from construction of houses to attract and raise natural swifts to collect their nests are not subject to severance tax.
Therefore, bird’s nests collected from vtv2 trực tiếp bóng đá hôm nay construction of houses to attract and raise natural swifts to collect their nests arenot subject toseverance tax.
Are bird’s nests collected from vtv2 trực tiếp bóng đá hôm nay construction of houses to attract and raise natural swifts to collect their nest in Vietnam subject to severance tax? (Image from vtv2 trực tiếp bóng đá hôm nay Internet)
What is vtv2 trực tiếp bóng đá hôm nay severance tax rate for natural bird's nests in Vietnam?
Under vtv2 trực tiếp bóng đá hôm nay Tax Rate Schedule for severance tax issued together withResolution 1084/2015/UBTVQH13, vtv2 trực tiếp bóng đá hôm nay severance tax rate for natural bird's nests is clearly defined as follows:
| No. | Group, type of resource | Tax rate (%) |
|---|---|---|
| V | Natural water | |
| 1 | Natural mineral water, natural hot water, purified natural water bottled or canned | 10 |
| 2 | Natural water used for hydropower production | 5 |
| 3 | Natural water used for production and business, excluding water specified at Points 1 and 2 of this Group | |
| 3.1 | Using surface water | |
| a | Used for clean water production | 1 |
| b | Used for other purposes | 3 |
| 3.2 | Using groundwater | |
| a | Used for tap water production | 5 |
| b | Used for other purposes | 8 |
| VI | Natural bird's nests | 20 |
| VII | Other resources | 10 |
Thus, according to vtv2 trực tiếp bóng đá hôm nay aforementioned provisions, if it is required to pay tax when exploiting natural bird's nests, vtv2 trực tiếp bóng đá hôm nay applicable severance tax rateis 20%.
What are vtv2 trực tiếp bóng đá hôm nay regulations for managing swiftlet breeding facilities in Vietnam?
vtv2 trực tiếp bóng đá hôm nay requirements for swiftlet breeding facilities are stipulated in Clause 2, Article 25 ofDecree 13/2020/ND-CPas follows:
Regulations for swiftlet breeding facilities:
- Swiftlet nest farms and equipment used for swiftlet breeding must be relevant to swiftlet behaviors.
vtv2 trực tiếp bóng đá hôm nay swiftlet nest farms operating before vtv2 trực tiếp bóng đá hôm nay effective date of this Decree but failing to comply with vtv2 trực tiếp bóng đá hôm nay regulation laid down in Point a Clause 1 of this Article shall remain intact and not be expanded;
- Sufficient water that ensures quality shall be provided for swiftlet breeding and measures shall be taken to protect vtv2 trực tiếp bóng đá hôm nay environment in accordance with regulations of vtv2 trực tiếp bóng đá hôm nay law on environmental protection;
- Records shall be in place to contain information about swiftlet breeding, preliminary processing and storage of swiftlet nests, thereby facilitating vtv2 trực tiếp bóng đá hôm nay tracing of swiftlet products;
- Sounding device used to lure swiftlets must have a sound intensity not exceeding than 70 dBA (decibel A) measured at vtv2 trực tiếp bóng đá hôm nay loudspeaker’s mouth; loudspeakers used to lure swiftlets shall be active only from 5:00 to 11:30 and from 13:30 to 19:00 every day, except for vtv2 trực tiếp bóng đá hôm nay case specified in Point d of this Clause;
- vtv2 trực tiếp bóng đá hôm nay swiftlet nest farms operating before vtv2 trực tiếp bóng đá hôm nay effective date of this Decree but failing to comply with vtv2 trực tiếp bóng đá hôm nay regulation laid down in Point a Clause 1 of this, swiftlet nest farms located in populated areas and swiftlet nest farms that are less than 300 m away from populated areas are not allowed to use loudspeakers;
- It is not allowed to hunt and lure swiftlets for any purposes other than raising of swiftlets for their nests and scientific research.
