Circular No. 152/2015/tt-Btc: Guide On Resource Tax

Original Language Title: Thông tư 152/2015/TT-BTC: Hướng dẫn về thuế tài nguyên

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FINANCE MINISTRY
Number: 152 /2015/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, October 2, 2015

IT ' S SMART

Resource Tax Guide

____________

Digital Tax Law Base 45 /2009/QH12 November 25, 2009;

Number One Mineral Laws 60 /2010/QH12 November 17, 2010;

Tax Management Base 78 /2006/QH11 November 29, 2006; Law amended, complements some of the provisions of the Tax Management Law. 21 /2012/QH13 November 20, 2012;

Resolution base. number 712 /2013/UBTVQH13 16th December. 2013 of the Standing Committee of the National Assembly on the promulgation of the resource tax rate;

The amended Law Base, which adds some of the provisions of the Digital Tax Laws 71 /2014/QH13 the date November 26, 2014 ()

Base of Protocol 83 /2013/NĐ-CP July 22, 2013 of the Government Regulation details the implementation of several provisions of the Tax Management Law and Amendment Law, which complements certain provisions of the Tax Management Law;

Base of Protocol 50 /2010/NĐ-CP May 14, 2010 the Government rules the details and guidelines that enforce some of the provisions of the Resource Tax Law;

Base of Protocol 12 /2015/NĐ-CP February 12, 2015 of the Government guidelines for the implementation of the Amendment Law, which complements certain provisions of the Tax Law and amendments, compleming some of the provisions of the Tax Decree;

Base of Protocol 215 /2013/ND-CP December 23, 2013 of the Government Regulation, Mission. -Right. And the organizational structure of the Ministry of Finance;

On the basis of opinion by the Ministry of Natural Resources and Environment at the publication of 2626 /BTNMT-TC on June 29, 2015;

On the recommendation of the Attorney General of the Internal Revenue Service;

The Minister of Finance issued a Tax Guide to the Resource Tax as follows:

Chapter I

GENERAL REGULATION

Number one. Apply scope

This provision guidelines on taxable subject; taxpayers; Tax base; exempt, reduced resource tax and organizational implementation in accordance with the regulations at the Digital Protocol. 50 /2010/NĐ-CP May 14, 2010 the Government rules out the implementation of the Digital Tax Tax Act. 45 /2009/QH12 And some of the Articles of Decree Numbers 12 /2015/NĐ-CP December 12, 2015 of the Government guidelines for the implementation of the Amendment Act, which adds some of the provisions of the Tax Laws.

For crude oil, natural gas, coal gas carried out in accordance with the Ministry of Finance ' s own guidelines.

Article 2. The subject is taxable.

The prescribed resource taxing subject to this privacy is the natural resources of the land, the island, the interior, the territorial waters, the territorial waters, the economic and continental shelf of the sovereign and the jurisdiction of the country. The Socialist Republic of Vietnam rules, including:

1. Metal Minerals.

2. Metal non-metallic mineral.

3. Natural forest products, including other types of plants and other types of natural forest products, except for animals and repatriation, cinnamon, sawberries, resulting in the taxpayer planted in the area of natural forests that are interbred, protected.

4. Natural seafood, including animals and marine plants.

5. Water of Nature, including: Water of the ground and water; except for natural water for agriculture, forestry, fishing, saltwater, and sea water for cooling.

Marine water cooling at this provision must ensure environmental requirements, effective use of circulate water, and specialized technical economic conditions are confirmed by the state agency. The case of using seawater that polluses, does not reach environmental standards, is processed by regulation at the International Protocol. 179 /2013/NĐ-CP 14 November 2013 of the Government and the Guided, Complementary, alternative, alternative (if present).

6. Swallow Yen, subtractable oats due to the organization, the individual obtained from home-building investment activity to lead the natural oats of livestock and exploitation.

The nest is organised by the organization, the individual who invested in building houses to lead the natural oats of livestock and mining to ensure the provisions of the Feast. 35 /2013/TT-BNPTNT July 22, 2013 by the Ministry of Agriculture and Rural Development and the revised, complementary, alternative (if present).

7. Other natural resources presided over by the Ministry of Finance coordinated with the Ministry, the relevant government reports the Government to present the National Assembly to review, decide.

Third. Taxpayers

The resource tax person is the organization, the individual exploiting the resource under the prescribed resource tax subject at Article 2 of this Information. The resource taxpayer (below is generally the taxpayer-NNT) in some of the specific prescribed cases as follows:

1. For the exploitation of mineral resources, the taxpayer is the institution, whose business is legally licensed by the state authority.

The institution of the organization is granted by the state authority to grant the mineral exploitation license, which is allowed to cooperate with the organization, the individual who exploit the resource and has its own regulation of the taxpayer, the taxpayer is determined by that text.

The institution of the organization is granted by the state authority to grant a license to the mineral exploitation license, which then has the text assigned to the subordinated units that perform the exploitation of the resource, each of which is the taxpayer.

2. Enterprise mining is established on a joint venture, the joint venture business is the taxpayer;

In the case of Vietnam and the foreign side that participate in the implementation of the resource extraction business contract, the tax liability of the parties must be specified specifically in the business cooperation contract; if in the contract of business cooperation. does not specify whether the party is responsible for filing a resource tax, and the parties to the contract must either prescribe a resource tax, or have to send out the representative tax on the property tax of the business contract contract.

3. Organization, individuals who receive bids for the work in the process of having a production of resources that are allowed by the state governing body or not contrary to the regulation of the law on the management of resource exploitation when the implementation of the use is used. Or consumption, you have to open up, tax the resources with the local tax authority where the resource is born.

4. Organization, the individual who uses water from the irrigation works to broadcast electricity is the taxpayer in accordance with the regulation at this level, does not distinguish the source of the funding of the irrigation works.

In the event that the organization manages irrigation water supplies to the organization, other individuals for producing or using other purposes (except for the use of water for electricity generation) the management of irrigation works is the taxpayer.

5. For natural resources that prohibit exploitation or exploitation of unauthorized arrests, confiscation of the subject of resource taxing and allowed to sell, the organization is sold in order to declare, tax of the resource according to each given birth at the administrative tax authority. The organization directly organizes the sale of the resource before extracts the costs associated with the arrest, auction, and the regulatory regime.

Chapter II

RESOURCE TAX BASE

What? 4. Tax base

1. The resource tax base is the yield of tax assets, resource tax rates, resource tax rates.

2. Define the resource tax that must submit in the

The resource tax must submit in the

=

Tax resource output

x

Resource unit tax value

x

Resource Tax Tax

Where the state agency is set up by the state agency that the resource tax must be filed on a resource unit, the amount of the resource tax must be submitted as follows:

The resource tax must submit in the

=

Tax resource output

x

The financial tax rate is set on a mining resource unit.

The regulation of the resource tax is implemented based on the tax base of the tax authority, in accordance with the regulations on tax-regulation by law on tax management.

What? 5. Tax talent output

1. For the type of extraction resource that determines the amount, weight or volume then the tax resource yield is the quantity, weight or volume of the actual resource mining in the tax period.

Where the resource for extraction of resource products has many levels, quality, different trade value, the yield of tax resources is determined by the product of each type of resource that has the same level, quality, commercial value as well. Each other, or the output of the resource, has the largest output to be the base that determines the tax yield for the entire production of resources.

For example 1: Enterprise A mining post-mining, mining of rocks, quarrestones of various cups are classified according to each level, the quality of each type of stone obtained to determine the yield of the tax of each type. In case, business A has a partial sale of stones, the number of stones, the remaining stones being put into the dam, grinding into different sizes of different sizes, and the production of the tax is determined by the size of the rock production of the stones. has the largest sales output to determine the yield of actual stone mining to calculate the resource tax. Enterprise A is in fact, paying taxes on the product of mining at the same price.

2. For resources that do not determine the amount, weight or actual mass of the extraction resource due to the variety of substances, different impustas and sold after the screening, the classification then the yield of the tax property is determined as follows:

a) For the following resources, the classification of each of its own, the yield of the tax property is determined by quantity, weight, or volume of resources or each substance that is in the resource obtained after the recruitment, analysis. Kind of

Land, stone, scrap, the sulfur that is collected through the sizing, which is sold by taxes on the amount of resources that are in the waste, the fascists are sold at the cost of sale and the corresponding tax rate of the resources that are in the waste, the fascists.

Example 2: The case of coal mining from the mine contains impustre, soil, stones to be required to be sold, the new classification sold, and the production of coal produced by actual coal to charge the resource is coal production. The case for scrap sold without coal and other resources must charge the resource tax on the amount of resources that are subject to the taxable subject in the scrap at the actual sale price and the corresponding tax rate to the resource.

For example 3: The case of iron ore extraction, after sizing, collected 2 kg of gold, 100 tons of iron ore, the resource tax is calculated on the amount of gold and iron ore obtained; at the same time determining the production of other resources used for mining operations. The mineral falls for the tax, as the water is used for active, recruiting.

b) For the extraction resource containing a variety of substances (multi-needle ore) through the sim, the recruitment, classification without determining the amount of the substance used in the extraction resource (ore), the yield of the tax property is determined for each of the properties. It ' s the production of the real resources and the proportions of each of the resources. The proportion of the substance that has been identified in the resource defined by the mining resource has been determined by the state agency with regulatory authority and approval. In the case, the proportion of each other in the actual extraction resource differs from the proportion of the substances that are present in the resource (ore), and the tax yield is determined by the value of the results that are used in the basis of the actual mining resources of the body. The state has jurisdiction.

For example, 4: Business B mined resources, producing a thousand tons of mined ore in the month of 1000 tons, in ore with a variety of substances. According to the Mining License and the proportions of the ore contained in the ore sample approved by the National Board of Livestock: copper ore: 60%; silver ore: 0.2%; tin ore: 0.5%.

The production of the tax properties of each of the substances is determined as follows:

-Copper Ore: 1,000 tons x 60% = 600 tons.

-The silver ore: 1,000 tons x 0.2% = 2 tons.

-Tin Ore: 1,000 tons x 0.5% = 5 tons

The output base of each of the substances in the ore has determined to apply the resource unit tax value of each of the corresponding substances when charging the resource.

3. For the unsold mining resources that must pass production, the new processing sold (domestic consumption or export) is the amount of tax property that is defined as follows:

For the unsold mining resources that must pass production, the new processing sold (domestic or export consumption) is the yield of tax resources that are the production of the mining resources determined by the regulation from the production of product products. in the period to sell by the definition of using the property properties on a product unit. The valuation of a property on a unit of products issued by the NNT issued a licensed project base, the standard of design technology for the production of the application, in which:

-The sale of the product is a product of resources, and the standard base uses the property on a unit of production resources.

-The sale of industrial products is the valuation of industrial products on an industrial product unit.

The identification of products sold after the processing is industrial products or non-industrial products made by the Ministry of State Administration.

For example, 5: Business A mining has used a part of the rock to grind into the production of cement sold. The yield of tax properties is the stone that is defined as follows: If you do not identify the production of the mined stone into cement production, then the regulation of the production of cement produces the production of the extraction stone; in this case, business A self determines its standard base, its technical process.

For example 6: Business C explodes 10 tons of appatite ores of three ores: apatite 1, apatite 2 and apatite 3. After the classification of the specific mass: 2 tonnes apatit1, 3 tonnes apatit2 and 5 ton apatit3. In it, the apatit1 and apatit2 were consumed as soon as apatit3 was introduced into the newly sold apatite 1new. Thus, the production of the tax is determined as follows:

-The production of apatit1 and apatit2 mined in the period are 5 tons;

-Due to the apatit3 that must be made into apatit1 to sell the taxable resource is the apatite 1 yield.

Example: 7 : Business D Multi-metal ore mining, which is partially consumed in water in multi-metal ore, the rest of which is processed into the essence for export, the amount of tax that is defined as follows:

-Yeah. For domestic sales: The base rate in multi-platinum ore according to the approval of the National Board of Evaluating National Reserves and ore samples has been tested to determine the corresponding tax yield for each substance that is present in the resource product. (ore) produced for sale.

-Yeah. With the export output: The case of the export of the export resource is determined by the authorities as an industrial product, which determines the production of tax resources by reproducing the production of resources that are in the product of the product. Before the processing of the production of a single-metal-based industrial product in multi-platinum ore by the National Board of Assessment Council, and the ore sample was tested and determined to use the property on a single product unit. which business D has You know, according to the business process of the business.

4. For natural water used for hydropower production, the yield of tax assets is the electricity generation of the electricity generation base for the purchase of electricity under the electricity purchase contract or the electricity generation of electricity delivered in the absence of a purchase contract. Electricity is defined by the standard measured measure of the Vietnamese quality measure, with the confirmation of the buyer, the seller, or the delivery party, the receiving party.

5. For natural mineral water, natural hot water, bottled water bottled, canned, natural water used for manufacturing, business, the production of tax resources is determined by cubic meters (mcd). 3 ) or liter (l) according to the standard measurement measurement system of Vietnamese quality.

Taxpayers have to install a measure of natural mineral water production, natural hot water, natural water mining for the tax base. The installed equipment must have a checkup of the Vietnamese standard quality measurement agency and first announced with the tax agency accompanying the resource tax record in the nearest tax period since the installation date of the device.

The case is due to an uninstalled objective condition which measures the use of water production and does not directly identify the tax production, and the stock of the resource is to produce the amount of the resource that operates according to the tax period. The tax agency in coordination with the relevant local agency determines the production of the logging resource to charge the resource-based resource tax on this Information.

6. The coordination mechanism between the Tax Authority, the Natural Resources and Environment Agency to manage the operation of local resource extraction activities as follows:

The NNT ' s prescribation base on the production of actual resources mining in the year according to each mine at the Table of Statistics was filed jointly with the Resource Tax declaration at the end of the fiscal year, within five working days, the tax agency responsible for shifting the agency. Resources and the Environment details the production of resource mining in the year according to each of the units of the unit within the site.

The Natural Resources and Environment Agency has a responsibility to match the volume of resources that have mined at each mine by the mining unit, paying taxes with the data already at the resource and the environment; the case of tax production is not suitable for production. Exploitation on the Exploitation Permit, or with a sign of a violation of the law, the Environment and Natural Resources Authority will implement a career measure to determine the actual output of the unit.

Within the 7 days of work since the date received information provided by the tax agency, the Environment and Environment Agency is responsible for transferring information to the tax authority to handle the provisions of the Tax Management Law.

7. The case on the site with the mining business, export of resource products, the tax authority implementing the determination of the production of actual resource products exported on the Customs Customs by the mechanism of information exchange at Decision No. 574 QĐ/BTC day 30 March 2015 of the Ministry of Finance to rule out the production of the production resource production and the implementation of the transaction with the resource output on the Department of Enterprise resource tax. The case for the spread of tax resources that the business has prescribes, the taxpayer has a sign of a violation of the law, the tax authority applies the checks, the appropriate inspection under the Tax Management Act to charge, collect enough tax. the resources and processing of the breach in accordance with the rules.

Increased resource output increases through inspection, inspectors are subject to resource tax on a tax rate and regulatory resource tax rate at the time of the extraction of the mining resources; the case does not determine the amount of resource production. Increased extraction of the specific tax manifest, which applies tax rates and resource tax rates prescribed by law at the end of the year of resource exploitation.

What? 6. Financial Tax Value

The value of the resource tax is the sale price unit of the organization, the exploit individual has not included an increase in value tax but is not lower than the resource tax value specified by the provincial-level UBND; the case of sale of the resource product unit. Lower than the value of the resource tax provided by UBND, the value of the resource at the price of the provincial-level UBND.

Where the resource product is shipped to consumption, where the cost of shipping, the price of sale of resources is recorded separately on the invoice, the value of the resource tax is the sale price of the resource that does not include shipping costs.

1. For the type of resource that determines the sale of the resource product unit

The value of the resource tax price is the sale price unit product unit with the same qualifications, the quality that has not included an increased value tax and is applied to the entire amount of resource mining in the month; the sale price of an resource unit is calculated in total. revenue (not having the GTGT tax) of the semi-divided resource to the total quantity of corresponding resource output in the month.

The case in the month of resource exploitation, but not a sales revenue, the property tax price is the last month 's top-to-last month' s per capita tax rate; if the value of the tax unit is resource. The last month's civil rights average was lower than the value of the resource tax provided by the provincial capital UBND, which applies the resource tax value provided by the provincial-level UBND.

In the case of organizations being the resource exploitation law for Group, the Corporation to focus a single lead on a contract agreement between parties or sales at the price issued by the Corporation, the Group decides that the property tax price is the price due to the corporation. The Corporation, the Corporation, decided not to be lower than the local provincial-level UBND price where the resource is mined.

2. For the undetermined resource the sale of the mining resource unit is due to contain many different substances.

The tax price is the sale price of each substance, which is determined to base the total resource sales in the month (which has not yet had a GTGT tax) calculated for each substance in the mining resources at the rate of the proportion of the substance used by the state agency. The authority to censor censorship and the output of the sales resources on the evidence from the sale corresponds to each substance.

Example: 8 : Business E operator of 1,000 tons of ore, the percentage of the proportions contained in the ore sample are: copper: 60%; silver: 0.2%; tin: 0.5%.

The production of the tax properties of each of the substances is determined as follows:

-1,000 tons x 60% = 600 tons.

-Silver: 1,000 tons x 0.2% = 2 tons.

-Tin: 1,000 tons x 0.5% = 5 tons

In the month, Business It sold 600 tons of ore, sales of $900million. The tax price is determined for each of the substances found in the ore as follows:

-D The total number of copper sold in the month: 900tr x 60% = 540tr.

-Tax price for Co (st/tonne) : 540 tr/360ton

-When opening, file tax, the unit must declare, pay the tax on all 600 tons of copper ore at the price of tax (as stated above) with the corresponding tax rate.

Similarly determined the tax price to declare, tax on the amount of silver, tin contained in 1,000 tons of mined ore for the month.

3. For the unsold mining resources that must through production, the new processing sells (sold in water or export).

a) The case of sale of an resource product, the tax price is the sale price unit of the resource product (the case of sale in the country) corresponding to the yield of the sales resource on the evidence from sales or customs value of the export resource product. (the export case) does not include the export tax that corresponds to the output of export resources on the export certificate but no less than the tax value specified by the provincial-level UBND.

The customs value of the export resource product implementation pursues to the regulation of customs value on the goods exported in the Customs Law and the implementation of the implementation and revision, the addition (if available).

b) The case of sale of industrial products is the property tax price is the sale price of the industrial product minus the cost of the production of the production process from the asset to industrial products, but not less than the tax value attributed to the Commission. The people of the province are determined.

The cost of processing the generation of processing from the product of industrial products into industrial products is excluded when determining the value of the business base of the business under the approved project but does not include the cost of extraction, screening, All right, let's get rich.

c) The tax price case in which NNT is lower than the tax value at the Provincial Level issued by UBND, applies the tax value provided by the provincial-level UBND; the case at UBND ' s Board of Valuation is not valid for this type of product. Tax relations coordination with the authorities, which governs the law on tax management.

d) The case of mining resources introduced to the processing, product production, and the procurement of companion resources, applies the value of resource unit tax according to each specific case stated at this.

For example, 9: The case in iron ore training is obtained by 0.05 tonnes of copper ore on 1 tonne iron and the copper ore sale price is 8,500,000 tons, the property tax price for 0.05 tonnes of copper ore is: 8,500,000. The non-selling case, which continues to make industrial products, applies the tax price as the sale price of the industrial product, minus the cost of the processing that is produced to make the ore the same as an industrial product, according to the acute UBND. The province rules for the property tax on the production of copper ore production.

4. The value of the resource tax in some particular specified cases is as follows:

a) The price of resource tax on natural water using hydropower is the price of a net worth of electricity.

The wholesale price of the goods negotiated for the property tax of the Ministry of Finance published by the Ministry of Finance.

b) For wood is the price of sale at the intersection (warehouse, landfill site); the undetermined case is sold at the intersection, and the tax price is determined based on the tax price specified by the Provincial People's Committee as instructed at paragraph 6.

c) For natural mineral water, natural hot water, bottled natural water bottled, canned, natural water used for manufacturing, business without sale prices, the resource tax value provided by the provincial capital UBND in principle. This is a five-thing lead.

d) Organization, resource exploitation individuals do not fully implement accounting bookkeeping, evidence from statutory accounting, the tax authority to carry out the examination, tax-regulation by law on tax management. In this case, the yield of tax resources is defined as a result of the test results, the value of the resource tax is at the price at the allocated provincial-level UBND applicable to each period.

5. Every year, the Provincial People ' s Committee issued the Resource Tax price sheet to perform for the next year adjacent to the following:

5.1. The resource tax table has information to be the basis for determining the resource tax on resource mining operations in the province in accordance with policy, law: the valuation of resource-based resources from resource products. or industrial products that produce the production resources that are in the product of industrial resources and products; the value of the resource tax corresponds to the type of extraction resource, the product of resources after the processing, in which:

a) The extent of the use of resources as a base of the regulation from resource products or industrial products to the production of the mining resources that is in the product of the resource and industrial products of enterprises operating on the provincial site is determined to be grounded. It ' s the fact that the company ' s declaration is, but it has to be consistent with the assessment of the assessment of the agencies, the organization of the content, the quality, the production of the resource, the extraction method, the resource recovery rate at the site where the resource is mined;

b) The regulatory tax rate at the price sheet is the mining resource price and the price of resource products corresponding to the nature of the resource, the mining resource product, the processing of enterprises operating in the provincial capital, defined on the basis of the products. Materials, certificates, purchasing contracts of businesses, organizations in the province in terms of quality, production of the type of resources, the price of resource products sold in the local market and the local market, except where the case is prescribed. It's a five-point clause.

c) The resource tax value on the case of the unsold mining resource case that must through production, the newly sold processing is defined as follows:

c1) For the case of the extraction resource that is put into production, processing and sale of resource products then the tax price is the sale price of goods that does not have a valuing value tax (the domestic consumption case) or customs value does not include. Export tax (for export case);

c2) For the case of the extraction resource put into production, the processing into the new industrial product sold out (domestic consumption or exports): The resource tax price is determined based on the sale price (case consumed in water) or therapeutic use. Customs prices (for export cases) of industrial products sold out of export tax (if present) and the cost of industrial processing of the processing work from the resource into industrial products.

The cost of the processed processed at this 2 point c2 must base the guidance of specialized state regulators, the Ministry of Finance and by the Treasury Department, in coordination with the tax authority, the environmental resource agency, and the state governing body of the state. The most relevant case that determines whether the People's Committee is to decide based on the construction technology under the project was approved and the results of the business of mining businesses, the processing of resources in the province, but never before. including the cost of extraction, screening, hiring, enriching the content.

5.2. The specified resource tax rate at the Price Table must conform to the Resource Tax Value Framework issued by the Ministry of Finance.

5.3. The functional authority granted by UBND governs its coordination with construction related agencies and the UBND-level management department issued the slogable resource tax sheet on 31 December to announce the application from 1 January next year. During the year, when the sale price of the resource type has fluctuated or decreased beyond the regulation level at the Treasury ' s Tax Framework, it is announced that the Treasury Department is adjusting in time.

5.4. The tax authority directly manages the publicly listed resource tax revenue sheet at the tax office headquarters and sent back to the General Tax Directorate to build a database of resource tax rates.

What? 7. Financial Tax Tax

1. The resource tax rate as a resource tax base for each type of mining resources is regulated at the Board of Resource Tax Rate issued under the No. 1 Resolution. 712 /2013/UBTVQH13 December 16, 2013 of the Permanent Commission of the National Assembly and the revised, complementary (if available).

2. The application of the resource tax rate on natural mineral water, natural hot water, bottled water bottled, canned, natural water mined, used in some cases defined as follows:

a) natural mineral water, natural hot water, bottled natural water bottled, canned (including freezing, bottled up can extract into bottles, walls) apply to the same resource tax rate as the kind that is bottled, canned;

b) The natural water used for hydropower production, natural water for the production of business with natural mineral water, natural hot water that according to the design profile, the manufacturing technology process, the service supply has been approved by the authorities. It is not part of the production of natural mineral water products, natural hot water, bottled water bottled water, which applies the tax rate tax rate according to the purpose of the corresponding use.

Chapter III

REGISTRATION, TAX RETURN, TAX FILING, TAX DECISION

What? 8. Tax registration, tax return, tax filing, tax decision

The tax registration, tax return, tax filing, tax decision made by the provisions of the Tax Management Law, guidelines for the implementation of the Tax Management Act and the revised, supplemated (if available).

Tax testimony, tax return, tax decision on mining operations, in addition to joint regulation, and implementation by regulation at Article 9 of this Privacy.

What? 9 . K Two taxes, tax decisions. Fuck. With mineral extraction.

1. Organization, business-mining business, is responsible for informing the tax authority on the method of determining the value of the tax on each type of exploitation resource, accompanied by the first month's resource tax filing. The case of a change in the method of determining the value of the tax is reinformed with the direct management tax authority in the month of change.

2. Monthly, the NNT makes a tax return on the entire volume of the resource mined in the month (not to be differentiated or in processing).

3. When the tax decision, the NNT must set the Table with the Record Tax Bill which prescribes the details of the production of the year according to each mine corresponding to the license issued. The amount of resource tax is defined by the tax base of the type of mining resources corresponding to the output and tax price as follows:

a) The yield of tax resources is the sum of the total production resources of the year, which does not distinguish inventory or is in the processing or shipping process.

The case in the medium of medium-sale production has the production of industrial products that have to be changed from the resources that are present in the production of resources and industrial products to the production of mining resources in accordance with the usage of the product. The NNT resource is self-identified.

b) The tax price is the average sales price a unit of resource products determined by taking the total resource sales divided by the total output of the resource sales in the year.

Chapter IV

EXEMPT, TAX RESOURCE TAX

What? 10 -Free resource tax.

The cases are exempt from the resource tax under regulation at Article 9 resource tax law and Article 6, Protocol No. 50 /2010/NĐ-CP, including:

1. Free the resource tax on the organization, the individual exploits the natural seafood.

2. Free of the resource tax on the organization, the individual tapping branches, tops, sticks, bamboo, structures, lnts, mai, jiang, vang, vowing, and personal umbrella is allowed to exploit the living service.

3. Free of the resource tax on the organization, the individual exploits the natural water used for hydropower production activities to serve the living of the household, the individual.

4. Free the resource tax on natural water due to the household, the individual exploiting the living serve.

5. Free of the property tax on the land due to the organization, the individual delivered, which is hired to exploit and use at the site of the land of the land that is delivered, hired; the land exploers to levy, build up security, military, dikes.

The land mined and used at the tax-exempt site at this point includes sand, stone, gravel and gravel in the soil but does not identify the specific material and is used in raw form to flatten, build construction; the case of transport elsewhere for use or use. You have to pay a resource tax on your own.

6. The other case is exempt from the resource tax, the Ministry of Finance chaired in coordination with the ministries, the relevant government reports the Government to present the National Assembly to review, the decision.

What? 11. Tax Reduction

The cases are exempt from the resource tax under regulation at Article 9 resource tax law and Article 6, Protocol No. 50 /2010/NĐ-CP, including:

1. The taxpayer of the resource, fire, accident, accident that caused the damage to the public, paid for granted, tax returns, tax cuts must submit to the number of resources lost; the case in which taxes paid, the tax refund was filed or minus. You know, in the next semester, you have to pay for the tax

2. The other case is reduced resource tax, the Ministry of Finance chaired in coordination with the ministries, the relevant government reports the Government to present the National Assembly to review, the decision.

What? 12. Presentation, exempt procedure, tax resource reduction

Sequence, free procedure, resource tax reduction, exempt jurisdiction, resource tax reduction implemented by the provisions of the Tax Management Law, Amendment Law, addition of a number of provisions of the Tax Management Law and execs of instructions.

Chapter V.

THE ORGANIZATION.

What? 1 3 The organization does.

1. The Provincial People's Committee is responsible:

a) Direcing the Finance Department to coordinate with the Department of Natural Resources and Environment, the Tax Office builds up on the local applicable resource tax table; frequently scrutinuses, adjustments are consistent with the volatility of the market.

b) Directs the Tax, Finance, Resources, and Environment agencies, the State Treasury and the relevant relevant agencies to implement resource tax management in accordance with this Information.

2. This message is in effect from November 20, 2015 to replace Digital Information. 105 /2010/TT-BTC July 23, 2010 by the Ministry of Finance.

In the course of execution, if there is difficulty in the organization's offer, the individual reflects promptly on the Ministry of Finance to be investigated in time.

KT. MINISTER.
Chief.

(signed)

Đỗ Anh Tuan