What are vtv2 trực tiếp bóng đá hôm nay solutions for severance tax policy reform according to vtv2 trực tiếp bóng đá hôm nay tax reform strategy until 2030 in Vietnam?

What are vtv2 trực tiếp bóng đá hôm nay solutions for severance tax policy reform according to vtv2 trực tiếp bóng đá hôm nay tax reform strategy until 2030 in Vietnam?

According to point e, clause 1, Section 3, Article 1 ofDecision 508/QD-TTg of 2022, vtv2 trực tiếp bóng đá hôm nay solutions for severance tax policy reform according to vtv2 trực tiếp bóng đá hôm nay tax reform strategy until 2030are as follows:

- Study any changes in regulations, taxable prices, and taxable natural resource outputs;

- amend vtv2 trực tiếp bóng đá hôm nay framework, rates and exemption and reduction of severance tax towards ensuring transparency and clarity, ensuring that vtv2 trực tiếp bóng đá hôm nay severance tax policy continues to be an effective tool to contribute to managing and protecting natural resources; encouraging vtv2 trực tiếp bóng đá hôm nay economical and efficient use of natural resources, deep processing and increase in vtv2 trực tiếp bóng đá hôm nay value of resources;

What are vtv2 trực tiếp bóng đá hôm nay solutions for severance tax policy reform according to vtv2 trực tiếp bóng đá hôm nay tax reform strategy until 2030 in Vietnam? (Image from vtv2 trực tiếp bóng đá hôm nay Internet)

What are vtv2 trực tiếp bóng đá hôm nay procedures for annual severance tax finalizationfor resource exploitation facilities in Vietnam?

Under point a, clause 6, Article 8 ofDecree 126/2020/ND-CP:

Taxes declared monthly, quarterly, annually, separately; tax finalization

...

6. vtv2 trực tiếp bóng đá hôm nay following taxes and amounts shall be declared annually and finalized when an enterprise is dissolved, shuts down, terminates a contract or undergoes rearrangement. In case of conversion (except equitized state-owned enterprises) where vtv2 trực tiếp bóng đá hôm nay enterprise after conversion inherits all tax obligations of vtv2 trực tiếp bóng đá hôm nay enterprise before conversion, tax shall be finalized at vtv2 trực tiếp bóng đá hôm nay end of vtv2 trực tiếp bóng đá hôm nay year instead of vtv2 trực tiếp bóng đá hôm nay issuance date of vtv2 trực tiếp bóng đá hôm nay decision on conversion. Tax shall be finalized at vtv2 trực tiếp bóng đá hôm nay end of vtv2 trực tiếp bóng đá hôm nay year):

a) severance tax.

...

Thus, according to legal regulations, resource exploitation facilities must annually finalize their severance tax.

Additionally,vtv2 trực tiếp bóng đá hôm nay procedures for annual severance tax finalization are conducted as guided on vtv2 trực tiếp bóng đá hôm nay National Public Service Portal and according to clause 3, Article 15 ofCircular 80/2021/TT-BTCas follows:

- Step 1:taxpayers engaged in resource exploitation shall prepare and submit severance tax finalization dossiers to vtv2 trực tiếp bóng đá hôm nay supervisory tax authority.

In cases where taxpayers engaged in resource exploitation have their headquarters in one province or city but conduct exploitation activities in another province or city, vtv2 trực tiếp bóng đá hôm nay tax finalization dossiers shall be submitted to vtv2 trực tiếp bóng đá hôm nay Tax Department or Tax Sub-Department as specified by vtv2 trực tiếp bóng đá hôm nay Head of vtv2 trực tiếp bóng đá hôm nay Tax Department where vtv2 trực tiếp bóng đá hôm nay resource exploitation activities occur.

Taxpayers with hydroelectric power plants shall prepare vtv2 trực tiếp bóng đá hôm nay severance tax finalization dossiers according to Form No. 02/TAIN in Appendix 2, issued together withCircular 80/2021/TT-BTC (Download), and submit them to vtv2 trực tiếp bóng đá hôm nay tax authority managing vtv2 trực tiếp bóng đá hôm nay state budget revenue where vtv2 trực tiếp bóng đá hôm nay water resource exploitation occurs.

For taxpayers with hydroelectric power plants where vtv2 trực tiếp bóng đá hôm nay hydroelectric dam is located across multiple provinces, vtv2 trực tiếp bóng đá hôm nay severance tax finalization dossiers and vtv2 trực tiếp bóng đá hôm nay appendix of tax distribution to vtv2 trực tiếp bóng đá hôm nay benefiting localities for hydroelectric activities shall be submitted to vtv2 trực tiếp bóng đá hôm nay tax authority where vtv2 trực tiếp bóng đá hôm nay hydroelectric plant’s administrative office is located. vtv2 trực tiếp bóng đá hôm nay tax amount shall be allocated to vtv2 trực tiếp bóng đá hôm nay provinces where vtv2 trực tiếp bóng đá hôm nay hydroelectric dam is located as stipulated.

Deadline for submission: No later than vtv2 trực tiếp bóng đá hôm nay last day of vtv2 trực tiếp bóng đá hôm nay third month from vtv2 trực tiếp bóng đá hôm nay end of vtv2 trực tiếp bóng đá hôm nay calendar year or fiscal year, or vtv2 trực tiếp bóng đá hôm nay 45th day from vtv2 trực tiếp bóng đá hôm nay termination date of operations, contract conclusion, or business reorganization.

- Step 2.Tax authority receives:

vtv2 trực tiếp bóng đá hôm nay tax authority shall receive and process dossiers as per regulations for those submitted directly at vtv2 trực tiếp bóng đá hôm nay tax office or dossiers sent via postal services. For dossiers submitted electronically to vtv2 trực tiếp bóng đá hôm nay tax authority, receipt, verification, acceptance, and processing shall be conducted through vtv2 trực tiếp bóng đá hôm nay tax authority's electronic data processing system.

Additionally, entities can choose one of vtv2 trực tiếp bóng đá hôm nay following ways to submit:

- Submit directly at vtv2 trực tiếp bóng đá hôm nay tax authority’s office;

- Send through postal services;

- Send electronically to vtv2 trực tiếp bóng đá hôm nay tax authority via electronic transactions (vtv2 trực tiếp bóng đá hôm nay E-tax portal of vtv2 trực tiếp bóng đá hôm nay General Department of Taxation/vtv2 trực tiếp bóng đá hôm nay portal of competent state agencies or T-VAN service providers).

Which entities are severance tax payersin Vietnam?

According to Article 3 of vtv2 trực tiếp bóng đá hôm nayLaw No. 45/2009/QH12 xem bóng(amended by Clause 2, Article 67 of vtv2 trực tiếp bóng đá hôm naytrực tiếp bóng đá euro), vtv2 trực tiếp bóng đá hôm nay taxpayers are stipulated as follows:

- Payers of severance tax 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 vtv2 trực tiếp bóng đá hôm nay regulations of law on petroleum.

- In some cases, severance tax payers shall be defined as follows:

+ For a mining enterprise established on vtv2 trực tiếp bóng đá hôm nay basis of joint venture, vtv2 trực tiếp bóng đá hôm nay joint-venture enterprise shall pay severance tax:

+ For Vietnamese and foreign parties to a business cooperation contract to exploit natural resources, vtv2 trực tiếp bóng đá hôm nay parties' liability to pay severance tax must be specified in such contract:

+ 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 tax on vtv2 trực tiếp bóng đá hôm nay exploiter's behalf, vtv2 trực tiếp bóng đá hôm nay principal purchaser shall pay severance tax.

Thus, entities required to pay severance tax includeindividuals and organizations exploiting vtv2 trực tiếp bóng đá hôm nay aforementioned resources.