Is natural water extracted by households to serve their everyday life subject to severance xem bóng đá trực tiếp nhà cái in Vietnam?
Is natural water extracted by households to serve their everyday life subject to severance xem bóng đá trực tiếp nhà cái in Vietnam?
According to Article 10 ofCircular 152/2015/TT-BTC:
Severance xem bóng đá trực tiếp nhà cái exemption
The cases of exemption from severance xem bóng đá trực tiếp nhà cái are specified in Article 9 of the Law on severance xem bóng đá trực tiếp nhà cái and Article 6 of Decree No. 50/2010/ND-CP, including:
1. Entities extracting natural marine organisms.
2. Entities extracting branches, firewood, bamboo, rattan, etc. serving everyday life.
3. Entities extracting natural water for hydroelectricity generation serving everyday life of households and individuals.
4. Natural water extracted by households and individuals serving their everyday life.
5. Land areas given/leased out to organizations and individuals and used on the spot; earth used for leveling, construction of security, military works, dykes.
Earth extracted and used on the spot eligible for xem bóng đá trực tiếp nhà cái exemption include sand, rock, gravel in the earth without specific substances and is used as is for leveling or construction. If earth is transport elsewhere for use or for sale, severance xem bóng đá trực tiếp nhà cái must be paid as prescribed.
6. The Ministry of Finance shall cooperate with relevant Ministries and agencies in proposing other cases of exemption from severance xem bóng đá trực tiếp nhà cái to the government, which will be considered and decided by Standing Committee of the National Assembly.
The natural water extracted by households to serve their everyday life is not subject to severance xem bóng đá trực tiếp nhà cái in Vietnam.
Is natural water extracted by households to serve their everyday life subject to severance xem bóng đá trực tiếp nhà cái in Vietnam? (Image from Internet)
What is the severance xem bóng đá trực tiếp nhà cái rate applicable tonatural water used for hydropower generation in Vietnam?
| No. | Resource Group/Type | xem bóng đá trực tiếp nhà cái Rate (%) |
|---|---|---|
| Metallic Minerals | ||
| 1 | Iron | 14 |
| 2 | Manganese | 14 |
| 3 | Titanium | 18 |
| 4 | Gold | 17 |
| 5 | Rare Earths | 18 |
| 6 | Platinum, Silver, Tin | 12 |
| 7 | Wolfram, Antimoan | 20 |
| 8 | Lead, Zinc | 15 |
| 9 | Aluminum, Boxite | 12 |
| 10 | Copper | 15 |
| 11 | Nickel | 10 |
| 12 | Cobalt, Molybdenum, Mercury, Magnesium, Vanadium | 15 |
| 13 | Other Metallic Minerals | 15 |
| Non-metallic Minerals | ||
| 1 | Soil exploited for leveling, construction | 7 |
| 2 | Stone, Gravel | 10 |
| 3 | Limestone and cement production | 10 |
| 4 | White Marble | 15 |
| 5 | Sand | 15 |
| 6 | Glass-making Sand | 15 |
| 7 | Clay Used in Brick Production | 15 |
| 8 | Granite | 15 |
| 9 | Refractory Clay | 13 |
| 10 | Dolomite, Quartzite | 15 |
| 11 | Kaolin | 13 |
| 12 | Mica, Technical Quartz | 13 |
| 13 | Pyrite, Phosphorite | 10 |
| 14 | Apatite | 8 |
| 15 | Serpentine | 6 |
| 16 | Antraxite Coal mined | 10 |
| 17 | Antraxite Coal open-cast | 12 |
| 18 | Brown Coal, Coking Coal | 12 |
| 19 | Other Coal | 10 |
| 20 | Diamond, Ruby, Sapphire | 27 |
| 21 | Emerald, Alexandrite, Black Opal | 25 |
| 22 | Other Gemstones | 18 |
| 23 | Amethyst, Yellow, Green Quartz, Cryolite, White, Red Fire Opal, Fenspat, Turquoise, Nefrite | 18 |
| 24 | Other Non-metallic Minerals | 10 |
| Products from Natural Forests | ||
| 1 | Group 1 Wood | 35 |
| 2 | Group 2 Wood | 30 |
| 3 | Group 3 Wood | 20 |
| 4 | Group 4 Wood | 18 |
| 5 | Group 5, 6, 7, 8 Wood and other types of Wood | 12 |
| 6 | Branches, Tops, Roots | 10 |
| 7 | Firewood | 5 |
| 8 | Bamboo, Rattan, Cane, Straw, Vau, Lo O | 10 |
| 9 | Agarwood, Calambac | 25 |
| 10 | Anise, Cinnamon, Cardamom, Amomum | 10 |
| 11 | Other forest products | 5 |
| Natural Aquatic Products | ||
| 1 | Pearls, Abalone, Sea Cucumber | 10 |
| 2 | Other Natural Aquatic Products | 2 |
| Natural Water | ||
| 1 | Natural Mineral Water, Natural Hot Water, Natural Bottled Water | 10 |
| 2 | Natural Water for hydropower generation | 5 |
| 3 | Natural Water for Production and Business, excluding those specified in Point 1 and Point 2 of this Group | |
| 3.1 | Surface Water Use | |
| a | Used for Clean Water Production | 1 |
| b | Used for Other Purposes | 3 |
| 3.2 | Groundwater Use | |
| a | Used for Clean Water Production | 5 |
| b | Used for Other Purposes | 8 |
| Natural Bird's Nest | 20 | |
| Other Resources | 10 |
Therefore, theseverance taxrate applicable tonatural water used forhydropower generationin Vietnam is 5%.
Which entities are the payers ofseverance xem bóng đá trực tiếp nhà cái onnatural water in Vietnam?
According to Article 3 of theLaw on severance xem bóng đá trực tiếp nhà cái 2009as amended by Clause 2, Article 67 of thePetroleum Law 2022, the following stipulations apply:
Severance xem bóng đá trực tiếp nhà cái payers
1. Payers of severance xem bóng đá trực tiếp nhà cái are resource-extracting organizations and individuals subject to severance taxation, except for exploitation of oil and gas fields, groups of oil fields and blocks according to the regulations of law on petroleum.
2. In some cases, severance xem bóng đá trực tiếp nhà cái payers shall be defined as follows:
a/ For a mining enterprise established on the basis of joint venture, the joint-venture enterprise shall pay severance xem bóng đá trực tiếp nhà cái:
b/ For Vietnamese and foreign parties to a business cooperation contract to exploit natural resources, the parties' liability to pay severance xem bóng đá trực tiếp nhà cái must be specified in such contract:
c/ In case an exploiter conducts small-scale exploitation of natural resources and sells them to a principal purchaser that has a written commitment or an approval to declare and pay severance xem bóng đá trực tiếp nhà cái on the exploiter's behalf, the principal purchaser shall pay severance xem bóng đá trực tiếp nhà cái.
Thus, thepayers ofseverance xem bóng đá trực tiếp nhà cái onnatural water inVietnamareany organization or individual engaged in the extraction of natural water resources.
