What is bóng đá hôm nay trực tiếp rate of severance tax in Vietnam?
What is bóng đá hôm nay trực tiếp rate of severance tax in Vietnam?
According to Article 7 of bóng đá hôm nay trực tiếpLaw on severance tax 2009, bóng đá hôm nay trực tiếp rates of severance tax are stipulated as follows:
- bóng đá hôm nay trực tiếp tax rate framework for natural resources is regulated as follows:
| No. | Group, type of resources | Tax Rate (%)** |
|---|---|---|
| I | Metallic minerals | |
| 1 | Iron, manganese | 7 - 20 |
| 2 | Titanium | 7 - 20 |
| 3 | Gold | 9 - 25 |
| 4 | Rare earth | 12 - 25 |
| 5 | Platinum, silver, tin | 7 - 25 |
| 6 | Tungsten, antimony | 7 - 25 |
| 7 | Lead, zinc, aluminum, bauxite, copper, nickel | 7 - 25 |
| 8 | Cobalt, molybdenum, mercury, magnesium, vanadium | 7 - 25 |
| 9 | Other metallic minerals | 5 - 25 |
| II | Non-metallic minerals | |
| 1 | Soil for leveling, construction | 3 - 10 |
| 2 | Stone, except limestone for lime and cement production; gravel; sand, except sand used for glass | 5 - 15 |
| 3 | Soil for brick making | 5 - 15 |
| 4 | Granite, refractory clay | 7 - 20 |
| 5 | Dolomite, quartzite | 7 - 20 |
| 6 | Kaolin, mica, technical quartz, sand for glass | 7 - 15 |
| 7 | Pyrite, phosphorite, limestone for lime and cement production | 5 - 15 |
| 8 | Apatite, serpentine | 3 - 10 |
| 9 | Anthracite coal from underground mines | 4 - 20 |
| 10 | Anthracite coal from open-pit mines | 6 - 20 |
| 11 | Brown coal, fat coal | 6 - 20 |
| 12 | Other coal | 4 - 20 |
| 13 | Diamonds, rubies, sapphires | 16 - 30 |
| 14 | Emeralds, alexandrites, black opals | 16 - 30 |
| 15 | Adits, rhodolites, pyropes, beryls, spinels, topazes | 12 - 25 |
| 16 | Amethyst, green, orange quartz crystals; cryolite; white opals, fire red opals; feldspar, turquoise, nephrite | 12 - 25 |
| 17 | Other non-metallic minerals | 4 - 25 |
| III | Crude oil | 6 - 40 |
| IV | Natural gas, coal gas | 1 - 30 |
| V | Products of natural forests | |
| 1 | Wood group I | 25 - 35 |
| 2 | Wood group II | 20 - 30 |
| 3 | Wood groups III, IV | 15 - 20 |
| 4 | Wood groups V, VI, VII, VIII and other types of wood | 10 - 15 |
| 5 | Branches, tops, roots | 10 - 20 |
| 6 | Firewood | 1 - 5 |
| 7 | Bamboo, reeds, rattan, cane, giant bamboo, thatch | 10 - 15 |
| 8 | Agarwood, ky nam | 25 - 30 |
| 9 | Star anise, cinnamon, cardamom | 10 - 15 |
| 10 | Other natural forest products | 5 - 15 |
| VI | Natural aquatic products | |
| 1 | Pearls, abalone, sea cucumbers | 6 - 10 |
| 2 | Other natural aquatic products | 1 - 5 |
| VII | Natural water | |
| 1 | Natural mineral water, natural hot water, purified natural water in bottles or cans | 8 - 10 |
| 2 | Natural water for hydroelectric production | 2 - 5 |
| 3 | Natural water for production, business, excluding bóng đá hôm nay trực tiếp water specified in points 1 and 2 of this Group | |
| 3.1 | Surface water | 1 - 3 |
| 3.2 | Groundwater | 3 - 8 |
| VIII | Natural bird nests | 10 - 20 |
| IX | Other resources | 1 - 20 |
- bóng đá hôm nay trực tiếp specific tax rates for crude oil, natural gas, and coal gas are determined progressively according to bóng đá hôm nay trực tiếp average daily extraction output of crude oil, natural gas, and coal gas.
- Based on bóng đá hôm nay trực tiếp provisions of Clause 1 and Clause 2 of Article 7 of bóng đá hôm nay trực tiếpLaw on severance tax 2009, bóng đá hôm nay trực tiếp Standing Committee of bóng đá hôm nay trực tiếp National Assembly specifies bóng đá hôm nay trực tiếp specific tax rates for each type of resource in each period, ensuring bóng đá hôm nay trực tiếp following principles:
+ Fit with bóng đá hôm nay trực tiếp list of groups, types of resources within bóng đá hôm nay trực tiếp tax rate framework prescribed by bóng đá hôm nay trực tiếp National Assembly;
+ Contributing to state management of resources; protecting, exploiting, using reasonably, economically, and efficiently bóng đá hôm nay trực tiếp source of resources;
+ Contributing to ensuring state budget revenue and market stability.
What is bóng đá hôm nay trực tiếp rate ofseverance tax in Vietnam? (Image from bóng đá hôm nay trực tiếp Internet)
How to determine taxable resource productions in Vietnam?
According to Article 5 of bóng đá hôm nay trực tiếpLaw on severance tax 2009, bóng đá hôm nay trực tiếp taxable resource production is determined as follows:
- For resources that can determine bóng đá hôm nay trực tiếp number, weight, or volume, bóng đá hôm nay trực tiếp taxable resource production is bóng đá hôm nay trực tiếp actual number, weight, or volume of resources extracted during bóng đá hôm nay trực tiếp tax period.
- For resources extracted that cannot determine bóng đá hôm nay trực tiếp actual number, weight, or volume due to containing various substances and impurities, bóng đá hôm nay trực tiếp taxable resource production is determined based on bóng đá hôm nay trực tiếp number, weight, or volume of each substance obtained after screening and classification.
- For resources that are extracted but not sold and used to produce other products, if bóng đá hôm nay trực tiếp actual number, weight, or volume of extraction cannot be directly determined, bóng đá hôm nay trực tiếp taxable resource production is determined based on bóng đá hôm nay trực tiếp production in bóng đá hôm nay trực tiếp tax period and bóng đá hôm nay trực tiếp resource usage norm per product unit.
- For natural water used for hydroelectric production, bóng đá hôm nay trực tiếp taxable resource production is bóng đá hôm nay trực tiếp electricity output sold by bóng đá hôm nay trực tiếp hydroelectric production facility to bóng đá hôm nay trực tiếp electricity purchaser according to bóng đá hôm nay trực tiếp electricity purchase agreement or bóng đá hôm nay trực tiếp delivered electricity output in case there is no electricity purchase agreement, determined by a measurement system meeting bóng đá hôm nay trực tiếp Vietnamese quality measurement standards, confirmed by both bóng đá hôm nay trực tiếp buyer and bóng đá hôm nay trực tiếp seller or bóng đá hôm nay trực tiếp deliverer and receiver.
- For natural mineral water, natural hot water, and natural water used for industrial purposes, bóng đá hôm nay trực tiếp taxable resource production is determined in cubic meters (m³) or liters (l) according to a measurement system meeting Vietnamese quality measurement standards.
- For resources that are extracted manually, dispersed, or from mobile, irregular extraction activities, with an annual projected extraction value of less than 200,000,000 VND, bóng đá hôm nay trực tiếp resource extraction production is determined seasonally or periodically as lump-sum amounts for tax calculation. bóng đá hôm nay trực tiếp tax authority cooperates with relevant local agencies to determine bóng đá hôm nay trực tiếp lump-sum extraction production for tax calculation.
Which entities areseverance taxpayersin Vietnam?
According to Article 3 of bóng đá hôm nay trực tiếpLaw on severance tax 2009, amended by Clause 2 of Article 67 of bóng đá hôm nay trực tiếpOil and Gas Law 2022, bóng đá hôm nay trực tiếp provisions are as follows:
Taxpayers
1. Taxpayers of severance taxes are organizations and individuals who exploit resources subject to severance taxes, except for exploitation of resources from mines, mine clusters, and petroleum plots for residual extraction according to bóng đá hôm nay trực tiếp provisions of bóng đá hôm nay trực tiếp oil and gas law.
2. bóng đá hôm nay trực tiếp taxpayers of severance taxes in some specific cases are defined as follows:
a) Enterprises formed on bóng đá hôm nay trực tiếp basis of joint ventures for resource exploitation are bóng đá hôm nay trực tiếp taxpayers;
b) In case of a business cooperation contract for resource exploitation, bóng đá hôm nay trực tiếp tax responsibilities of bóng đá hôm nay trực tiếp parties must be clearly defined in bóng đá hôm nay trực tiếp business cooperation contract;
c) Organizations and individuals extracting small-scale resources and selling them to focal point organizations and individuals purchasing resources, if bóng đá hôm nay trực tiếp purchasing organization and individual agree in writing to declare and pay taxes on behalf of bóng đá hôm nay trực tiếp extracting organization and individual, bóng đá hôm nay trực tiếp focal point purchaser is bóng đá hôm nay trực tiếp taxpayer.
Thus, bóng đá hôm nay trực tiếp taxpayers of severance taxes are organizations and individuals exploiting resources subject to severance taxes, except for exploitation from mines, mine clusters, and petroleum plots for residual extraction according to bóng đá hôm nay trực tiếp provisions of bóng đá hôm nay trực tiếp oil and gas law.
