Vietnam: What does trực tiếp bóng đá k+ application for deferral of fee for grant of right to mineral extraction in case of land clearance difficulties include?
Vietnam: What does trực tiếp bóng đá k+ application for deferral of fee for grant of right to mineral extraction in case of land clearance difficulties include?
Pursuant to Clause 1, Article 20 ofDecree 126/2020/ND-CPstipulating trực tiếp bóng đá k+ application for extending trực tiếp bóng đá k+ payment of mineral extraction rights fee when there are issues with land lease clearance includes:
- A request letter for extension by trực tiếp bóng đá k+ taxpayer following Form No. 01/GHKS in Appendix III issued together withDecree 126/2020/ND-CP, stating clearly trực tiếp bóng đá k+ reasons for not being able to implement trực tiếp bóng đá k+ project or temporary suspension of extraction, trực tiếp bóng đá k+ amount of trực tiếp bóng đá k+ mineral extraction rights fee proposed for extension, requested extension period, trực tiếp bóng đá k+ land area with clearance issues, and trực tiếp bóng đá k+ total land area as per trực tiếp bóng đá k+ extraction license.
- A document confirmed by a competent state authority (commune-level People's Committee or district-level Compensation and Land Clearance Board or another agency with a similar function) verifying that trực tiếp bóng đá k+ taxpayer has issues with land lease clearance, clearly stating trực tiếp bóng đá k+ land area with such issues.
- Other related documents (if any).
DownloadForm No. 01/GHKS
Vietnam: What does trực tiếp bóng đá k+ application for deferral of fee for grant of right to mineral extraction in case of land clearance difficulties include?(Image from trực tiếp bóng đá k+ Internet)
What are procedures for for deferral of fee for grant of right to mineral extraction in case of land clearance difficulties in Vietnam?
According to Clause 4, Article 20 ofDecree 126/2020/ND-CP, trực tiếp bóng đá k+ procedure for deferral of fee for grant of right to mineral extraction in case of land clearance difficulties is as follows:
(1) In case trực tiếp bóng đá k+ extension application is incomplete according to Clause 1, Article 20 ofDecree 126/2020/ND-CPor contains other errors, trực tiếp bóng đá k+ tax authority must notify trực tiếp bóng đá k+ taxpayer in writing within 3 working days from trực tiếp bóng đá k+ date of receiving trực tiếp bóng đá k+ application, using Form No. 03/GHKS in Appendix III issued together withDecree 126/2020/ND-CPfor application supplementation or to request an explanation.
If trực tiếp bóng đá k+ taxpayer fails to complete trực tiếp bóng đá k+ application as required by trực tiếp bóng đá k+ tax authority, trực tiếp bóng đá k+ extension will not be processed.
(2) If trực tiếp bóng đá k+ extension application is complete and in trực tiếp bóng đá k+ correct format as specified in Clause 1 of this Article, trực tiếp bóng đá k+ tax authority must notify trực tiếp bóng đá k+ taxpayer in writing within 10 working days from trực tiếp bóng đá k+ date of receiving trực tiếp bóng đá k+ complete application:
+ A document disapproving trực tiếp bóng đá k+ extension if trực tiếp bóng đá k+ taxpayer does not qualify for an extension, using Form No. 04/GHKS in Appendix III issued together withDecree 126/2020/ND-CP.
+ A decision on trực tiếp bóng đá k+ extension if trực tiếp bóng đá k+ taxpayer qualifies for an extension, using Form No. 02/GHKS in Appendix III issued together withDecree 126/2020/ND-CP.
trực tiếp bóng đá k+ extension decision must be published on trực tiếp bóng đá k+ tax authority's website no later than 3 working days from trực tiếp bóng đá k+ date of issuance.
DownloadForm No. 03/GHKS
DownloadForm No. 04/GHKS
DownloadForm No. 02/GHKS
Is late payment interest charged on trực tiếp bóng đá k+ amount extended for trực tiếp bóng đá k+ mineral extraction rights fee in Vietnam?
According to Clause 4, Article 11 ofDecree 67/2019/ND-CP, it is stipulated as follows:
Extension of trực tiếp bóng đá k+ payment deadline for mineral extraction rights fee
- Mineral extraction rights fees are considered for an extension when encountering land lease clearance issues and other cases as stipulated in Clause 1, Article 49 of trực tiếp bóng đá k+ Tax Management Law.
- Organizations or individuals extracting minerals subject to Clause 1 of this Article may receive an extension for trực tiếp bóng đá k+ payment of part or all of trực tiếp bóng đá k+ mineral extraction rights fees due.
- For cases stipulated in Clause 1 of this Article, trực tiếp bóng đá k+ outstanding mineral extraction rights fees, late payment interest, and fines of trực tiếp bóng đá k+ organization or individual extracting minerals are calculated up to trực tiếp bóng đá k+ point of:
a) Natural disasters, fires, or unforeseen accidents occur, but not exceeding trực tiếp bóng đá k+ material value lost minus trực tiếp bóng đá k+ portion compensated by individuals or organizations liable for payment according to trực tiếp bóng đá k+ law;
b) Organizations or individuals begin ceasing production and business activities, not exceeding trực tiếp bóng đá k+ cost of relocation and losses due to trực tiếp bóng đá k+ relocation of production and business facilities, including related costs incurred during trực tiếp bóng đá k+ temporary suspension of extraction.
4. During trực tiếp bóng đá k+ extension period for trực tiếp bóng đá k+ payment of trực tiếp bóng đá k+ mineral extraction rights fee, late payment interest on trực tiếp bóng đá k+ amount extended is not calculated.After trực tiếp bóng đá k+ extension period ends, organizations or individuals must pay trực tiếp bóng đá k+ mineral extraction rights fees to trực tiếp bóng đá k+ state budget as regulated. If organizations or individuals extracting minerals do not fully pay trực tiếp bóng đá k+ mineral extraction rights fees after trực tiếp bóng đá k+ extension period, they will incur late payment interest and be subject to enforcement of administrative decisions according to tax management laws.
- Extension period; authority for extension; extension application; processing of extension applications for mineral extraction rights fees, late payment interest, and fines are implemented according to tax management laws.
Based on trực tiếp bóng đá k+ above regulation, during trực tiếp bóng đá k+ extension period for payment of trực tiếp bóng đá k+ mineral extraction rights fee, late payment interest on trực tiếp bóng đá k+ extended amount is not calculated.
