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Is coal gas subject to severance tax in Vietnam?
Based on Clause 4, Article 2 of vtv2 trực tiếp bóng đá hôm nay2009 Law on Severance tax, amended by Clause 1, Article 4 of vtv2 trực tiếp bóng đá hôm nay2014 Law on Amendments to Laws on Taxes, vtv2 trực tiếp bóng đá hôm nay taxable objects are specified as follows:
Taxable Objects
Metallic minerals.
Non-metallic minerals.
Crude oil.
4. Natural gas, coal gas.
Products of natural forests, excluding animals.
Natural aquatic resources, including marine animals and plants.
Natural water, including surface and underground water, except natural water used for agriculture, forestry, fisheries, and salt production.
Natural bird nests.
Other resources as stipulated by vtv2 trực tiếp bóng đá hôm nay Standing Committee of vtv2 trực tiếp bóng đá hôm nay National Assembly.
According to vtv2 trực tiếp bóng đá hôm nay above regulations, coal gas is subject to severance tax.
Is coal gas subject to severance tax? What is vtv2 trực tiếp bóng đá hôm nay severance tax rate for coal gas in Vietnam? (Image from vtv2 trực tiếp bóng đá hôm nay Internet)
What is vtv2 trực tiếp bóng đá hôm nay severance taxrate for coal gas in Vietnam?
According to vtv2 trực tiếp bóng đá hôm nay Schedule of severance tax Rates issued withResolution 1084/2015/UBTVQH13, vtv2 trực tiếp bóng đá hôm nay severance tax rates are specified as follows:
| No. | Extraction Volume | Tax Rate (%) | |
|---|---|---|---|
| Encouraged Investment Projects | Other Projects | ||
| I | For crude oil | ||
| 1 | Up to 20,000 barrels/day | 7 | 10 |
| 2 | Over 20,000 to 50,000 barrels/day | 9 | 12 |
| 3 | Over 50,000 to 75,000 barrels/day | 11 | 14 |
| 4 | Over 75,000 to 100,000 barrels/day | 13 | 19 |
| 5 | Over 100,000 to 150,000 barrels/day | 18 | 24 |
| 6 | Over 150,000 barrels/day | 23 | 29 |
| II | For natural gas, coal gas | ||
| 1 | Up to 5 million m3/day | 1 | 2 |
| 2 | Over 5 million to 10 million m3/day | 3 | 5 |
| 3 | Over 10 million m3/day | 6 | 10 |
Accordingly, vtv2 trực tiếp bóng đá hôm nay severance tax rate for coal gas is determined as follows:
(1) In case of extraction up to 5 million m3/day:
- For encouraged investment projects: severance tax rate is 1%.
- For other projects: severance tax rate is 2%.
(2) In case of extraction over 5 million to 10 million m3/day:
- For encouraged investment projects: severance tax rate is 3%.
- For other projects: severance tax rate is 5%.
(3) In case of extraction over 10 million m3/day:
- For encouraged investment projects: severance tax rate is 6%.
- For other projects: severance tax rate is 10%.
Vietnam: How is vtv2 trực tiếp bóng đá hôm nay severance taxvalue for coal gas determined?
According to Clause 3, Article 6 of vtv2 trực tiếp bóng đá hôm nay2009 Law on Severance tax, vtv2 trực tiếp bóng đá hôm nay regulations are as follows:
Taxable Value
vtv2 trực tiếp bóng đá hôm nay taxable value for severance tax is vtv2 trực tiếp bóng đá hôm nay sale price per unit of resource product by vtv2 trực tiếp bóng đá hôm nay exploiting organization or individual, excluding value-added tax.
In vtv2 trực tiếp bóng đá hôm nay case where vtv2 trực tiếp bóng đá hôm nay resource price is undefined, vtv2 trực tiếp bóng đá hôm nay taxable value is determined based on one of vtv2 trực tiếp bóng đá hôm nay following:
a) Actual market sale price in vtv2 trực tiếp bóng đá hôm nay area of similar type of resource product but not lower than vtv2 trực tiếp bóng đá hôm nay taxable value set by vtv2 trực tiếp bóng đá hôm nay Provincial People’s Committee;
b) In vtv2 trực tiếp bóng đá hôm nay case where vtv2 trực tiếp bóng đá hôm nay extracted resource contains various different substances, vtv2 trực tiếp bóng đá hôm nay taxable value is determined by vtv2 trực tiếp bóng đá hôm nay sale price per unit of each substance and vtv2 trực tiếp bóng đá hôm nay content of each substance in vtv2 trực tiếp bóng đá hôm nay exploited resource but not lower than vtv2 trực tiếp bóng đá hôm nay taxable value set by vtv2 trực tiếp bóng đá hôm nay Provincial People’s Committee.
- vtv2 trực tiếp bóng đá hôm nay taxable value for resources in some specific cases is as follows:
a) For natural water used in hydroelectric power production, it is vtv2 trực tiếp bóng đá hôm nay average commercial electricity sale price;
b) For wood, it is vtv2 trực tiếp bóng đá hôm nay sale price at vtv2 trực tiếp bóng đá hôm nay handover site; if vtv2 trực tiếp bóng đá hôm nay sale price at vtv2 trực tiếp bóng đá hôm nay handover site is not yet determined, vtv2 trực tiếp bóng đá hôm nay taxable value is determined based on vtv2 trực tiếp bóng đá hôm nay taxable value set by vtv2 trực tiếp bóng đá hôm nay Provincial People’s Committee;
c) For resources extracted not consumed domestically but exported, it is vtv2 trực tiếp bóng đá hôm nay export price;
d) For crude oil, natural gas, and coal gas, it is vtv2 trực tiếp bóng đá hôm nay sale price at vtv2 trực tiếp bóng đá hôm nay delivery point. vtv2 trực tiếp bóng đá hôm nay delivery point is vtv2 trực tiếp bóng đá hôm nay point agreed in vtv2 trực tiếp bóng đá hôm nay oil and gas contract where vtv2 trực tiếp bóng đá hôm nay crude oil, natural gas, and coal gas are transferred in ownership to vtv2 trực tiếp bóng đá hôm nay participants in vtv2 trực tiếp bóng đá hôm nay oil and gas contract.
- vtv2 trực tiếp bóng đá hôm nay Provincial People’s Committee specifically determines vtv2 trực tiếp bóng đá hôm nay taxable value for resources that have not had vtv2 trực tiếp bóng đá hôm nay unit sale price for vtv2 trực tiếp bóng đá hôm nay resource product defined, except for crude oil, natural gas, coal gas, and natural water used in hydroelectric power production.
vtv2 trực tiếp bóng đá hôm nay government of Vietnam provides detailed regulations for this Article.
Thus, vtv2 trực tiếp bóng đá hôm nay severance tax value for coal gas is vtv2 trực tiếp bóng đá hôm nay sale price at vtv2 trực tiếp bóng đá hôm nay delivery point. vtv2 trực tiếp bóng đá hôm nay delivery point is vtv2 trực tiếp bóng đá hôm nay point agreed in vtv2 trực tiếp bóng đá hôm nay oil and gas contract where natural gas and coal gas ownership transfer to participants in vtv2 trực tiếp bóng đá hôm nay oil and gas contract.
In What Cases are Enterprises Exempted or Reduced from severance tax on Coal Gas?
According to Article 9 of vtv2 trực tiếp bóng đá hôm nay2009 Law on Severance tax, amended by Clause 2, Article 4 of vtv2 trực tiếp bóng đá hôm nay2014 Law on Amendments to Laws on Taxes, vtv2 trực tiếp bóng đá hôm nay cases in which enterprises are exempted or reduced from severance tax on coal gas are specified as follows:
Exemption, Reduction of Tax
Taxpayers who encounter natural disasters, fires, or unexpected accidents causing losses to vtv2 trực tiếp bóng đá hôm nay resources already declared and taxed may be considered for tax exemption or reduction for vtv2 trực tiếp bóng đá hôm nay lost resource amount; if vtv2 trực tiếp bóng đá hôm nay tax has been paid, it will be refunded or deducted from vtv2 trực tiếp bóng đá hôm nay subsequent period's severance tax payable.
Tax exemption for natural aquatic resources.
Tax exemption for branches, tops, firewood, bamboo, reeds, palm leaves, and cane exploited by individuals for personal use.
Tax exemption for natural water used for hydroelectric power production by households or individuals self-producing for personal use.
...
Accordingly, enterprises are exempted or reduced from severance tax on coal gas when they encounter natural disasters, fires, or unexpected accidents causing losses to vtv2 trực tiếp bóng đá hôm nay resources already declared and taxed; they are considered for tax exemption or reduction for vtv2 trực tiếp bóng đá hôm nay lost resource amount. If vtv2 trực tiếp bóng đá hôm nay tax has already been paid, vtv2 trực tiếp bóng đá hôm nay amount will be refunded or deducted from vtv2 trực tiếp bóng đá hôm nay next period's severance tax payable.
