Promulgating Circular No. 41/2024/TT-BTC Amending and Supplementing Cases of Adjusting and Supplementing trực tiếp bóng đá k+ Framework of Resource Tax Calculation Prices
Promulgation of Circular 41/2024/TT-BTC amending cases of adjustment and supplementation of resource taxation price framework
On May 20, 2024, trực tiếp bóng đá k+ Minister of Finance promulgated Circular 41/2024/TT-BTC amending and supplementing several articles of Circular 44/2017/TT-BTC, which prescribes trực tiếp bóng đá k+ price framework for resource taxation for categories and types of resources with similar physicochemical properties, and Circular 152/2015/TT-BTC which provides guidance on resource taxation.
Circular 41/2024/TT-BTC has amended trực tiếp bóng đá k+ regulations on adjustment and supplementation of trực tiếp bóng đá k+ resource taxation price framework in Article 6 of Circular 44/2017/TT-BTC.
Circular 41/2024/TT-BTC enters into force from July 15, 2024.
Promulgation of Circular 41/2024/TT-BTC amending cases of adjustment and supplementation of resource taxation price framework? (Image from trực tiếp bóng đá k+ Internet)
Current regulations on adjustment and supplementation of trực tiếp bóng đá k+ resource taxation price framework
According to Article 6 of Circular 44/2017/TT-BTC, trực tiếp bóng đá k+ regulations on adjustment and supplementation of trực tiếp bóng đá k+ resource taxation price framework are as follows:
(1) Cases of adjustment and supplementation of trực tiếp bóng đá k+ resource taxation price framework:
- trực tiếp bóng đá k+ market price of resources significantly fluctuates: increases by 20% or more compared to trực tiếp bóng đá k+ maximum price or decreases by 20% or more compared to trực tiếp bóng đá k+ minimum price in trực tiếp bóng đá k+ taxation price framework promulgated by trực tiếp bóng đá k+ Ministry of Finance;
- New types of resources not yet specified in trực tiếp bóng đá k+ resource taxation price framework emerge.
(2) In cases where trực tiếp bóng đá k+ market price of resources significantly fluctuates and requires adjustment outside trực tiếp bóng đá k+ resource taxation price framework, within 30 days, trực tiếp bóng đá k+ Department of Finance takes trực tiếp bóng đá k+ lead to cooperate with trực tiếp bóng đá k+ Tax Department, trực tiếp bóng đá k+ Department of Natural Resources and Environment to report to trực tiếp bóng đá k+ Provincial People's Committee for discussion with trực tiếp bóng đá k+ Ministry of Finance before deciding to issue a document adjusting trực tiếp bóng đá k+ resource taxation price table.
(3) For new types of resources not yet specified in trực tiếp bóng đá k+ resource taxation price framework, trực tiếp bóng đá k+ Department of Finance takes trực tiếp bóng đá k+ lead to cooperate with trực tiếp bóng đá k+ Tax Department, trực tiếp bóng đá k+ Department of Natural Resources and Environment based on trực tiếp bóng đá k+ prevalent market transaction price or trực tiếp bóng đá k+ selling price of that resource on trực tiếp bóng đá k+ market to propose and submit to trực tiếp bóng đá k+ Provincial People's Committee to issue a document supplementing trực tiếp bóng đá k+ resource taxation price table for that type of resource.
(4) trực tiếp bóng đá k+ Department of Finance is responsible for providing information on cases requiring adjustment and supplementation of trực tiếp bóng đá k+ resource taxation price framework as prescribed in Clause 1 of this Article and sending a document to trực tiếp bóng đá k+ Ministry of Finance as a basis for adjusting trực tiếp bóng đá k+ resource taxation price framework accordingly, no later than 30 days from trực tiếp bóng đá k+ date of occurrence of cases requiring adjustment and supplementation of trực tiếp bóng đá k+ resource taxation price table.
Latest regulations on adjustment and supplementation of trực tiếp bóng đá k+ resource taxation price framework
According to Article 1 of Circular 41/2024/TT-BTC (effective from July 15, 2024) on adjustment and supplementation of trực tiếp bóng đá k+ resource taxation price framework, trực tiếp bóng đá k+ regulations are as follows:
Amending and supplementing Article 6 of Circular No. 44/2017/TT-BTC dated May 12, 2017, of trực tiếp bóng đá k+ Minister of Finance regulating trực tiếp bóng đá k+ resource taxation price framework for categories and types of resources with similar physicochemical properties
“Article 6. Adjustment and supplementation of trực tiếp bóng đá k+ resource taxation price framework
- Cases of adjustment and supplementation of trực tiếp bóng đá k+ resource taxation price framework:
a) trực tiếp bóng đá k+ market price of resources decreases more than 20% compared to trực tiếp bóng đá k+ minimum price in trực tiếp bóng đá k+ resource taxation price framework;
b) trực tiếp bóng đá k+ market price of resources increases more than 20% compared to trực tiếp bóng đá k+ maximum price in trực tiếp bóng đá k+ resource taxation price framework;
c) New types of resources not yet specified in trực tiếp bóng đá k+ resource taxation price framework emerge.
In cases where trực tiếp bóng đá k+ market price of resources decreases more than 20% compared to trực tiếp bóng đá k+ minimum price in trực tiếp bóng đá k+ resource taxation price framework, trực tiếp bóng đá k+ Provincial People's Committee is responsible for sending a document to trực tiếp bóng đá k+ Ministry of Finance to provide information along with specific proposals, dossiers, and explanatory plans as a basis for considering adjusting trực tiếp bóng đá k+ resource taxation price framework. trực tiếp bóng đá k+ Provincial People's Committee may only issue trực tiếp bóng đá k+ resource taxation price table or a document prescribing adjustments to trực tiếp bóng đá k+ resource taxation price table after trực tiếp bóng đá k+ Ministry of Finance adjusts trực tiếp bóng đá k+ resource taxation price framework.
In cases where trực tiếp bóng đá k+ market price of resources fluctuates lower but not more than 20% compared to trực tiếp bóng đá k+ minimum price or higher but not more than 20% compared to trực tiếp bóng đá k+ maximum price in trực tiếp bóng đá k+ resource taxation price framework, trực tiếp bóng đá k+ Department of Finance takes trực tiếp bóng đá k+ lead to cooperate with related agencies to determine and submit to trực tiếp bóng đá k+ Provincial People's Committee to issue trực tiếp bóng đá k+ resource taxation price table or a document prescribing adjustments to trực tiếp bóng đá k+ resource taxation price table.
In cases where trực tiếp bóng đá k+ market price of resources increases more than 20% compared to trực tiếp bóng đá k+ maximum price in trực tiếp bóng đá k+ resource taxation price framework, trực tiếp bóng đá k+ Department of Finance takes trực tiếp bóng đá k+ lead to cooperate with related agencies to determine and submit to trực tiếp bóng đá k+ Provincial People's Committee to issue trực tiếp bóng đá k+ resource taxation price table or a document prescribing adjustments to trực tiếp bóng đá k+ resource taxation price table. After trực tiếp bóng đá k+ issuance of trực tiếp bóng đá k+ resource taxation price table or a document prescribing adjustments, trực tiếp bóng đá k+ Provincial People's Committee is responsible for sending a document to trực tiếp bóng đá k+ Ministry of Finance to provide information along with specific proposals, dossiers, and explanatory plans as a basis for considering adjusting trực tiếp bóng đá k+ resource taxation price framework.
In cases where new types of resources not yet specified in trực tiếp bóng đá k+ resource taxation price framework emerge, trực tiếp bóng đá k+ Department of Finance takes trực tiếp bóng đá k+ lead to cooperate with related agencies based on trực tiếp bóng đá k+ prevalent market transaction price or trực tiếp bóng đá k+ selling price of that resource on trực tiếp bóng đá k+ market to determine and submit to trực tiếp bóng đá k+ Provincial People's Committee to issue trực tiếp bóng đá k+ resource taxation price table or a document prescribing trực tiếp bóng đá k+ supplementation of trực tiếp bóng đá k+ resource taxation price table for that new type of resource. After trực tiếp bóng đá k+ issuance of trực tiếp bóng đá k+ resource taxation price table or a document prescribing trực tiếp bóng đá k+ supplementation of trực tiếp bóng đá k+ resource taxation price table, trực tiếp bóng đá k+ Provincial People's Committee is responsible for sending a document to trực tiếp bóng đá k+ Ministry of Finance to provide information along with specific proposals, dossiers, and explanatory plans as a basis for considering supplementing trực tiếp bóng đá k+ resource taxation price framework.”
trực tiếp bóng đá k+ latest regulations on adjustment and supplementation of trực tiếp bóng đá k+ resource taxation price framework have changed as follows:
(1) Cases of adjustment and supplementation of trực tiếp bóng đá k+ resource taxation price framework:
- trực tiếp bóng đá k+ case where trực tiếp bóng đá k+ market price of resources significantly fluctuates: increasing 20% compared to trực tiếp bóng đá k+ maximum price in trực tiếp bóng đá k+ resource taxation price framework issued by trực tiếp bóng đá k+ Ministry of Finance is removed;
(2) Additional regulations:
- In cases where trực tiếp bóng đá k+ market price of resources decreases more than 20% compared to trực tiếp bóng đá k+ minimum price in trực tiếp bóng đá k+ resource taxation price framework, trực tiếp bóng đá k+ Provincial People's Committee is responsible for sending a document to trực tiếp bóng đá k+ Ministry of Finance to provide information along with specific proposals, dossiers, and explanatory plans as a basis for considering adjusting trực tiếp bóng đá k+ resource taxation price framework.trực tiếp bóng đá k+ Provincial People's Committee may only issue trực tiếp bóng đá k+ resource taxation price table or a document prescribing adjustments to trực tiếp bóng đá k+ resource taxation price table after trực tiếp bóng đá k+ Ministry of Finance adjusts trực tiếp bóng đá k+ resource taxation price framework.
- In cases where trực tiếp bóng đá k+ market price of resources fluctuates lower but not more than 20% compared to trực tiếp bóng đá k+ minimum price or higher but not more than 20% compared to trực tiếp bóng đá k+ maximum price in trực tiếp bóng đá k+ resource taxation price framework, trực tiếp bóng đá k+ Department of Finance takes trực tiếp bóng đá k+ lead to cooperate with related agencies to determine and submit to trực tiếp bóng đá k+ Provincial People's Committee to issue trực tiếp bóng đá k+ resource taxation price table or a document prescribing adjustments to trực tiếp bóng đá k+ resource taxation price table.
- In cases where trực tiếp bóng đá k+ market price of resources increases more than 20% compared to trực tiếp bóng đá k+ maximum price in trực tiếp bóng đá k+ resource taxation price framework, trực tiếp bóng đá k+ Department of Finance takes trực tiếp bóng đá k+ lead to cooperate with related agencies to determine and submit to trực tiếp bóng đá k+ Provincial People's Committee to issue trực tiếp bóng đá k+ resource taxation price table or a document prescribing adjustments to trực tiếp bóng đá k+ resource taxation price table.After issuing trực tiếp bóng đá k+ resource taxation price table or a document prescribing adjustments, trực tiếp bóng đá k+ Provincial People's Committee is responsible for sending a document to trực tiếp bóng đá k+ Ministry of Finance to provide information along with specific proposals, dossiers, and explanatory plans as a basis for considering adjusting trực tiếp bóng đá k+ resource taxation price framework.
- In cases where new types of resources not yet specified in trực tiếp bóng đá k+ resource taxation price framework emerge: After issuing trực tiếp bóng đá k+ resource taxation price table or a document prescribing trực tiếp bóng đá k+ supplementation of trực tiếp bóng đá k+ resource taxation price table, trực tiếp bóng đá k+ Provincial People's Committee is responsible for sending a document to trực tiếp bóng đá k+ Ministry of Finance to provide information along with specific proposals, dossiers, and explanatory plans as a basis for considering supplementing trực tiếp bóng đá k+ resource taxation price framework.
Respectfully!
