Tax Law resource base of 45/2009/QH12 on November 25, 2009;

Pursuant to the law of oil and gas in 1993, the law on amendments and supplements to some articles of the law No. 19/2000 oil/QH10, the law amending and supplementing some articles of the law of oil and gas of 10/2008/QH12;

Pursuant to the law the tax management of 78/2006/QH11 on 29/11/2006 and the Government's Decree regulations detailing the implementation of the law on tax administration;

Pursuant to Decree No. 50/2010/ND-CP on May 14, 2010 the Government detailing and guiding the implementation of some articles of the law on tax on resources;

Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 Government's functions, powers, duties and organization of the Ministry of finance;

The Ministry of finance instructed as follows: part I GENERAL PROVISIONS article 1. The scope of application of this circular guides on taxpayers; taxable object; tax base; free tax resources and the implementation of the provisions of Decree No. 50/2010/ND-CP dated 14 May 2010 detailing the Government's enforcement of the tax law resources of 45/2009/QH12 and guiding the implementation of a number of articles in the resource tax law number 45/2009/QH12.

Active exploration and exploitation of crude oil, condensat (hereafter referred to collectively as crude oil) and natural gas, gas, coal gas (hereinafter collectively referred to as natural gas) in Vietnam under the rule of the law of oil and gas by the individual organization (hereinafter called the contractor) , have tapped resources belong to the scope of this circular.

Article 2. Taxable object taxable object resources as prescribed in this circular are the natural resources within the Mainland, Islands, internal water, territorial, economic zone and the continental shelf in the sovereignty and jurisdiction of the Socialist Republic Vietnam, including : 1. Metallic minerals;

2. non-metallic minerals;

3. Crude oil as defined in paragraph 2 of article 3 of law of oil and gas in 1993;

4. Natural gas as stipulated in paragraph 3 of article 3 of law of oil and gas in 1993;

5. coal Gas as defined in paragraph 3 article 1 of law amendments and supplements to some articles of the law of oil and gas in 2008;

6. the forest's natural products, including the types of plants and other products of natural forest, excluding animals and anise, cinnamon, cardamom, so taxpayers in natural forest area allocated farming, protection;

7. natural seafood, including animals and plants;

8. Natural waters, including surface water and ground water;

9. natural tea;

10. other natural resources by the Ministry of finance in cooperation with the ministries concerned Government reports to the Committee on the National Assembly to review the decision.

Article 3. The taxpayer 1. Taxpayers resources is organization, personal resource extraction in taxable object resources as specified in article 2 of this circular includes: State-owned companies, joint stock companies, limited liability companies, partnerships, cooperatives, private enterprises, enterprises with foreign investment or foreign Parties involved in business cooperation contracts , institutions, households and individuals, regardless of profession, scale, form works, have exploited the natural resources in accordance with the law of Vietnam is the resource tax payers according to the provisions of article 3 of the law on tax on resources.

2. The taxpayer resources in some cases are specified as follows: 2.1. Resource extraction enterprise was established on the basis of the joint business venture are taxpayers;

2.2. Sidebar Vietnam and foreign parties involved in implementation of business cooperation contract resource extraction, the tax liability of the parties must be identified in the contract particulars of business cooperation; In the case of business cooperation contract does not define specifically responsible party pay tax resources, the parties to the contract must declare tax resources or are sent out to the resource tax representative of business cooperation contract.

2.3. personal organization, resource extraction is small, travelers sold to institutions, individuals making purchasing and organization clues, do personal clue purchase commitments approved in writing on the Declaration filed instead of tax resources for organizations and individuals exploiting the Organization, individuals making purchasing clue is the taxpayer.

The Organization, the individual clues to establish procurement table organized individual, resource extraction is small, odd because his unit, instead of the resource tax filing and submit to the tax authorities collect taxes directly manage resources along with tax records filed instead of first month incurred buying activity gathering resources to track subsequent tax management; When there is a change in the organization or individual submitting the resource tax changes, the establishment of additional stubs attached to the resource tax records of the month has changed; Upon the termination of the mandate rather then tax the two sides must establish a ended the tax change and tax change sent to the tax authorities in the month ending the tax change.

2.4. organizations and individuals, the construction contractor, unlicensed resources, but in the process of construction arises resource exploitation of consumption (as contractor dredging channels, ditches, lakes, intermittent sand production have arisen, land, selling mud stone mining and processing; making building materials construction) shall have tax resources, with local tax agency resource extraction.

2.5. organizations and individuals (hereinafter called the contractor) conducted search operations for exploration and exploitation of crude oil and natural gas in Vietnam under the provisions of the Petroleum Law, the taxpayers are determined each case as follows: a) for oil and gas contract was signed under the production sharing contract form , the taxpayer was the operator performing the contract.

b) for oil and gas contract was signed under the joint operating contract forms, taxpayers are generally operating company.

c) for oil and gas contract was signed under the joint venture agreement, the taxpayer's business venture.

d) for Vietnam National Petroleum Corporation or corporations, companies of Vietnam national oil and gas group self conduct exploration and exploitation of crude oil, natural gas, the taxpayer is Vietnam National Petroleum Corporation or the Corporation's The company, in the Vietnam National Petroleum Corporation.

2.6. Organization, personal water use from irrigation are not in capital investment by the State budget or have a stake the State budget for power generation is to pay tax money and use water resources according to the regulations.

2.7. for natural resources prohibited unauthorized exploitation or extraction were arrested, confiscated in taxable object resources and are allowed to sell the assigned organization selling to the resource tax before quoting the expenses related to the operation to arrest, auction, extract of reward according to the prescribed regimes.

Part II TAX, RESOURCE TAX BASE article 4. Tax base tax resources base is resource tax calculation, tax calculation resource unit price, tax resources, in which tax rates apply resources unit corresponding to taxable resource type of the tax period.

The resource tax payable is calculated as follows: the resource Tax payable in the period = output tax resources tax Rates x resource x units of resource tax cases are State agencies assign the resource tax payable per unit of resource exploitation of the resource tax payable is defined as follows : tax payable in resources = resource Tax Rate x taxable fixed resources per unit of resource exploitation of The resource tax assessments are made based on the database of the tax authorities, in accordance with the regulations on fixed taxes for business not yet fully implementing the accounting mode , invoice, voucher or rules for tax violation processing and tax rates due to the provincial PEOPLE'S COMMITTEE prescribed in clause 4, article 6 of this circular.

Article 5. Resource tax resource tax is the actual resource exploitation as stipulated in article 5 of law resources and Tax is determined as follows: 1. With respect to the exploitation of resources, determine the quantity, weight or volume of the resource tax calculation is the number of , the weight or the volume of the actual resource exploitation in the tax period.

For the resource type exploiting obtained resource products has many levels, the quality of different commercial value, then the output tax is classified according to the resource with the same level of quality, the same commercial value or unit conversion resource to make determining the output tax for the entire resource extraction.

Example 1: the following mining unit blasting, extraction obtained the stone, crushed the different cups, is classified according to each level, the quality of each type of stone is obtained to determine the output tax of each rock type. Case, after sale harness part production, of coarse stone, rubble remains be put to grated to produce cement must then convert the output rubble out coarse stone to determine the actual production coarse exploitation under tax resources.

2. With regard to resource exploitation has not yet determined the quantity, weight or volume of the real exploit due to contain more substance, different impurities then the resource specified in a number of cases such as the following:


a) for exploitation of resources must be transferred to the new classification, national ready stitched sold the resource tax is determined according to the number, the weight or volume of each substance obtained after ready, sort. Resources through ready to recruit status stays at classification, ore, not into other products. For soil, rock, waste, excess Sydney ... obtained through ready to recruit if sold, the tax yield identified under each resource type respectively.

Example 2: for the extraction of coal from the mine contains impurities, land, stone must transport to sew ready to recruit, new classification actual coal production sale harness tax resources is the yield is over ready to recruit, classification.

Cases of exploitation are ready to recruit a mass of land, large stone (can't determine the specific output) to acquire 2 kg of gold nuggets, 100 tons of iron ore, the resource tax is calculated on the number of gold nuggets and iron ore are obtained. At the same time determines the type of output for other mining resources used for mining activities, such as water used for mining operations, recruiting.

b) for mining resources containing many different substances but not through the sieve, and classification, not to determine the yield of each substance when sold out, then the resource tax of each substance is determined by resource extraction and the national reality of each substance in resources have been calibrated according to the sample of ore mining resources.

Example 3: ore mining units at copper mine, with output of copper ore mined in the month is 1000 tons, and many different substances. Under license of exploitation and design records resource extraction has been approved by the authorities and resources had to be calibrated for each substance in the extraction of copper ore is: Bronze: 60%; Silver: 0.2%; Tin: 0.5%.

Resource tax of each substance is identified as follows:-1,000 tons of copper Ore x 60% = 600 tons.

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

-Tin Ore: 1,000 ton x 0.5% = 5 tonnes of each substance production base in copper ore was determined to apply tax resource unit price of each respective substance when calculating tax resources as instructed in point 2.2, paragraph 2, article 6 of this circular.

3. With regard to resource exploitation are not sold that production of other products if not directly determine the number, the weight or the actual weight, the mining resource tax is determined based on the yields of products produced during the tax period and the level of resource usage on a single product.

Resource usage limit should correspond to the standards of production technology, product processing and applications are registered taxpayers with the tax authorities on the first tax period. The case of resource consumption to produce one unit of the product is higher than 5% in comparison with the standard design technology, the tax authorities to coordinate with related agencies to assess how the fixed base resource extraction taxes.

Example 4: To produce 1,000 bricks (not heated) it must use 1 m3 of clay. In June, mining facilities were producing 100,000 clay brick shall yield taxable mining clay resources is 100,000 members (:) 1,000 members = 100 m3.

4. for natural waters used for hydroelectric production, the resource tax calculation is the power output of the facility producing electricity sold to power purchaser under contract for the sale of electricity or power delivery in case of no power purchase contracts are determined by counting systems quality measurement standard Vietnam , certified by the buyer, the seller or the party, the receiving party.

5. for natural mineral water, natural, natural water used for industrial purposes, then the resource tax is determined by cubic metres (m3) or litres (l) according to the system of counting quality measurement standard Vietnam.

The taxpayer resources to install the device monitored the production of natural mineral water, natural, natural water tapped to do the tax base. The equipment installed must have the inspection certificate of the authorities measure the quality standard of Vietnam and the first message with attached tax record tax resources in the nearest tax period from the date of installation of the complete equipment.

Cases due to objective conditions could not be counting equipment installation of output water exploitation use and not directly determine the tax yield, the stock implementation resource exploitation according to the tax period. Tax authorities in cooperation with the relevant agencies in identifying local resource exploitation are securities tax resources as instructed in paragraph 6 of this article.

6. As for the resources to be exploited, dispersed or exploit, not regular, resource exploitation is expected in a year's 200,000,000 copper bottom value make securities resource exploitation of seasonal or recurring tax. Tax authorities in cooperation with the relevant agencies in identifying local resource exploitation are stock tax.

The stock tax based on actual mining situation, process technology using the extraction, manufacture products according to the profile design, technical standard industry norms or produced using of organization, the other individual is equivalent.

The tax agency registration tax base resources, profile design, engineering, resource extraction technology, resource tax records, the level of restrictions on resource tax conditions for analysis, in cooperation with the authorities concerned determine output and mining resource value during the year to determine in an output of taxable resources stock.

7. in case of the Organization, the individual signing the contract for the purchase of resources from organizations and individuals exploiting small resources and organizations, personal clue purchase commitments in writing approved tax declaration instead of the resource tax is the actual resource acquisition.

Article 6. Tax rates Tax Rates resource resources is the unit selling price of resource products, individual organizations harness not included value added tax according to the provisions of article 4 of Decree 50/2010/ND-CP DATED and must be shown on the certificate from the sale, but not lower prices due to the resource tax provisions provincial PEOPLE'S COMMITTEE; case price lower mining resources tax rates by the PEOPLE'S COMMITTEE of provincial resources, the resource tax rates by the provincial PEOPLE'S COMMITTEE. Price tax resources are identified for each case as follows: 1. The case identified the unit selling price of resource products.

1.1. Prices charged to tax resources is the selling price of the product unit resources exploitation does not include value added tax (regardless of geographical consumed) and is applied as a tax for the entire resource exploitation in the month having the same level product, quality, irrespective of the part of transport go other places of consumption or production , processing, ready to recruit, classification; The selling price of a resource units is calculated by the total revenue (no VAT) of resource types sold divided by the total output of the corresponding resource types sold in the month.

The case held, personal resources for the Corporation, the Corporation, the company was to concentrate a clue consumed according to the contract agreed upon between the parties, the applicable tax rates, resource units due to provincial PEOPLE'S COMMITTEE at local resource extraction regulations under clause 4, article 6 of this circular.

1.2. in the case, has generated resource exploitation, but does not arise then resources sales tax resource unit price is determined according to the tax rates the average family resource units right of the month before the adjacent, but if the average tax weighted adjacent lower than last month's price tax resources due to the provincial PEOPLE'S COMMITTEE prescribed in clause 4 , Article 6 of this circular, the resource tax rates provincial PEOPLE'S COMMITTEE.

2. in case of unspecified resources sale harness resources according to the instructions in paragraph 1 of this Article, then the resource tax rates are determined by one of the following bases: 2.1. Actual selling price in the market area of the resource products unit of the same type, the equivalent value, but not lower tax rates by the provincial people's Committee rules according to the guidance in paragraph 4 of this Article.

2.2. in case of exploitation of resources that contains many different substances, then the tax price determined according to the sale price of each substance and each substance concentrations in resources exploitation, but not lower tax rates by the provincial people's Committee.

Example 5: the case of 1,000 tons of ore extraction units at copper mine (the next example 3). According to the mining license, the record of design resources, audit records are approved authorities and resources rate has accredited for each substance in the copper ore mined as follows: Bronze: 60%; Silver: 0.2%; Tin: 0.5%. Tax price of pure resource units by the provincial PEOPLE'S COMMITTEE rules as follows: copper/brass 8,000,000 tons; Silver: 600,000,000/ton; Tin/Copper 40,000,000 tons.

The base price of pure resource unit tax by provincial PEOPLE'S COMMITTEE rules and the output of each substance to determine tax rates of each resource, in particular:-copper ore is: 600 tons of copper/ton = 8,000,000 x 4,800,000,000 copper-silver Ore is: 2 ton/tons of copper = 1,200,000,000 600,000,000 x copper-Tin Ore is : 5 ton x 40,000,000/ton = 200,000,000 Council tax rates base resources of each substance in the copper ore to apply the resource tax rate of each respective substances.

The case of mining resources put into processing, manufacturing products and obtained the product companion resources then apply tax resource unit price according to each specific case outlined in this article.


Example 6: in the case of iron ore process gained 0.05 tons of refined copper ore on the 1 ton of iron and copper price is the price per ton of copper 8,500,000 tax resources for 0.05 tons of copper ore is: 0.05 x = 8,500,000 425,000. The event did not sell out, then apply tax resource unit price by the provincial PEOPLE'S COMMITTEE.

2.3. organizations and individuals harness the resources to inform the tax authorities the application of the method of determining the rates of tax for each type of resource exploitation as stipulated in paragraph 2 of this Article, and added a times accompanied by tax registration records or tax records account of the first months have exploited. The case has changed the method of determining tax rates then sent back with tax authorities in April has changed the method of determining the rates of tax.

3. Tax Rates in some cases resources are specified as follows: 3.1. Tax rates for natural water resources using hydropower production is your average commercial price.

The average sale price of commercial power to tax resources for hydropower production establishments by the Ministry of Finance announced.

3.2. for wood is the selling price at the intersection (warehouse, where exploitation); the case has not yet determined the sale price at the delivery of the tax price is determined based on the tax rates by the provincial people's Committee rules according to the instructions in paragraph 4, this.

3.3. With regard to resource exploitation are not consumed in the country that exports the export of resource products unit (according to the FOB price); the case of the resource exploitation of domestic medium and then exports for the domestic consumption is the unit selling price of resource products, excluding value added tax, with regard to the export portion is the export price.

The Organization, the individual resource extraction must snap resource consumption, domestic resource exports to the resource tax payable in the month, mining resource tax under the regulations.

3.4. for crude oil, natural gas is the selling price determined according to the guidelines in article 14 of this circular.

3.5. for natural mineral water, natural water, used in the manufacture of products, business services, that no sale price, the prices charged by the provincial PEOPLE'S COMMITTEE resource tax provisions according to the guidelines in paragraph 4, this.

4. organizations, personal resources but not sold; or does not implement the full bookkeeping mode, accounting according to the prescribed regimes; the Organization, individuals pay tax according to the determined method of resource or resource type instances to determine the output at the stage of exploitation but due to organization, exploitation, ready to recruit, consumed over many independent stitch should not have enough bases to determine the selling price of mining resources, the unit selling price applied by the provincial PEOPLE'S COMMITTEE resources locally available tap Member resources regulations for each period to tax resources.

For mineral water, natural, natural water tap without determining tax resource unit price, the tax rates applicable resource unit prices charged by the provincial PEOPLE'S COMMITTEE tax rules as specified in this paragraph.

The base characteristics of construction requirements, tax rates in local resources, the provincial PEOPLE'S COMMITTEE has the text direction, the Department of finance, in collaboration with the Department of taxation, the Department of natural resources and environment construction plan reviews the resource tax calculation provincial PEOPLE'S COMMITTEE decision.

The construction of resource tax prices charged to ensure consistent, quality content, the yield of the resource types, the rate of recovery of resources, resource prices sold on the local market have exploited resources and references add sale price of resources on the local market.

When the selling price of the resource type is variable increases or decreases by 20% over the price adjustment to tax resources. Department of finance the Department, coordinated with the city tax office, Department of natural resources and the environment organized survey of the situation regarding the sale of resources on the local market and plans to adjust tax rates the provincial PEOPLE'S COMMITTEE decision and the report of the Ministry of Finance (Tax Administration).

The tax authorities collect taxes directly manage resources listed price tax resource unit at the headquarters of the tax agency.

Article 7. The resource tax rate tax tax base tax resources resources for each type of resource exploitation are defined in the resource tax rate Schedule attached to resolution No. 928/2010/UBTVQH12 on April 19, 2010 by the Committee of the National Assembly.

The application of the own resources tax for mineral water, natural, natural water exploitation, use in the tariff Schedule V resource tax attached to resolution No. 928/2010/UBTVQH12 in some cases are defined as follows:-mineral water, natural, natural bottled purified water , (including closing the jar, close the bucket can extracted into the bottle, the box) all apply the same tax rate as the resources tax to be bottled, canned.

-The resource Tax Rate applicable to natural water tapped for hydroelectric production in point 2, V; natural waters used for the production of business at point 3, section V, have hot water, mineral water and nature, but the base device profile, process technology, provision of services are approved by the competent authorities define the product not mineral water, natural water, hot water bottle filter canned, then apply the resource tax rate according to the purpose of use.

Part III registration, TAX, TAX, TAX article 8. Tax registration, tax, tax, tax.

1. The registration tax, tax, tax, tax is made according to the provisions of the law on tax administration and documents guiding the implementation of the law on tax administration.

2. separate the search operations for the exploration and exploitation of oil and gas in some cases be supplemented as follows: 2.1. The case of an organization, personal expedite exploration activities and oil and gas extraction in many different oil and gas contracts the practice tax rules under the guidance of this circular are made separately for each oil and gas contracts.

2.2. in case the parties participating contractors a petroleum contract in the form of production sharing contracts or joint operating contract, receive the share under contract with crude oil, natural gas and is responsible for the consumption of natural gas, crude oil section is divided, each party must publicly and filed taxes resources are divided by volume.

Part IV TAX REDUCTION, EXEMPTION of RESOURCES article 9. The resource tax reduction exemption 1. The cases are exempting, reducing the resource tax under the provisions of article 6, of Decree No. 50/2010/ND-CP, including: 1.1. Taxpayers resources against natural disasters, fires, accidents which cause damage to natural resources has declared, the tax exemption, tax reduction is payable for a number of resources were delivered; the case was filed, the tax refund of taxes already paid or deducted from tax payable resources of the States later.

1.2. resources for tax-exempt organizations, individual exploit natural seafood.

1.3. resources for tax-exempt organizations, personal exploitation stems, tops, wood, bamboo, bamboo, Plum, Jiang, painting, caused this behavior, giant cells due to individuals being allowed to serve mining activities.

1.4. resources for tax-exempt organizations, individual exploit natural waters used for the production of hydro power by households and individuals, domestic production.

1.5. resources for tax-exempt organizations, individuals in natural water extraction for agriculture, forestry, fisheries, matchsticks; due to the natural water household, personal exploitation service.

1.6. resources for tax-exempt organizations, individual exploit and use spot on land to be delivered, was hired; land for construction leveling, security, military, Dyke. The land exploitation and use of spot tax exemption at this point including sand, stone, gravel and soil extraction does not identify specific substances and are used in raw form to leveling, construction; including the land dug up from assigned land, hired forced exposure ran away; If sent to Exchange, sell, collect the money, the Organization, the individual must exploit the resource tax declaration according to regulation.

1.7. Other cases are exempt, the tax relief resources, the Ministry of finance in cooperation with the ministries concerned Government reports to the Committee on the National Assembly to review the decision.

2. Order disclosure free of tax free jurisdiction, resources, resource tax reduction is done according to the instructions in section II, part E circular No 60/2007/TT-BTC dated 14/7/2007 of the Ministry of finance; In addition some cases are tax free resources below do not have resource exploitation, the amount of the tax reduction and exemption as follows: 2.1. The Organization, the individual operations on sea seafood in an tax-free resources not created monthly resource tax and resource taxes tax years.

2.2. Tax Exemption for natural water used for agriculture, forestry, fisheries, matchsticks; in natural water by households and individuals, domestic extraction is not established, resources tax and tax declarations in resources.

2.3. The procedure of tax exemption for natural waters used for the production of hydro power by households and individuals, domestic production: household, personal water use natural production of hydropower production serving subsistence must have tax exempt form, accompanied by a explanation on hydroelectric production facility caters for family activities , certified by the social PEOPLE'S COMMITTEE. When starting off on household activities must first report to the tax authorities directly managed to enjoy tax free resources.

2.4. The procedure of tax exemption for land exploitation and use spot on land or assigned, be hired:


Organizations and individuals exploiting the land (including the contracting units made) must be writing tax proposal, accompanied by a sealed copy decisions, land rental and related profiles have been approved by the competent agency of the local construction of the owner and sent to the tax authorities directly managed the place to know and keep track of the tax free.

Part V TAX RESOURCES for CRUDE OIL, natural gas I. SOME GENERAL RULES article 10. Tax registration, location and payment 1. Location, geography, tax registration tax (except for import tax, export tax) is the local tax Bureau where taxpayers put the main operating Office.

2. With regard to the petroleum contract has conducted exploitation prior to this circular are enforceable, location, pay tax follow the writing guidelines before this circular effect.

Article 11. Tax period the resource tax period is the calendar year.

-The first resource tax period begins on the extraction of crude oil, the first natural gas until the end of the calendar year.

-Tax period end resources starting from the first day of the calendar year up to the end of the extraction of crude oil, natural gas.

Article 12. The currency lodging resource tax case of crude oil, natural gas is sold in us dollars or foreign currency money freely convert the resource tax money is in us dollars or foreign currency freely convertible.

The case of crude oil, natural gas, sold Vietnam Dong, the coin is bronze Vietnam resources tax.

The case of crude oil, natural gas, sold just in us dollars or foreign currency freely convertible, Vietnam bronze medium then the currency lodging resource tax is VND Vietnam.

The converted from us dollars or foreign currency freely convert to Vietnam Dong to pay tax is made according to the rate of the average traded on the inter-bank foreign currency market by the State Bank of Vietnam announced at the time of payment.

Case of crude sold for units oil refining in the country had written the Finance Ministry's own guide to follow the text.

II. The METHOD of TAX CALCULATION, TAX DECLARATION article 13. Tax yields resources 1. Is the entire output of crude oil and natural gas exploitation and hold are from oil and gas contract area, as measured at the point of delivery (the output of crude oil, natural gas extraction practice).

2. where the Government of Vietnam using gas of taxpayers removed, do not Exchange, sell, collect the money, the taxpayers don't have to pay tax for the resource account this gas.

3. in the case of the extraction process of crude oil and natural gas, the taxpayer is allowed to exploit other resources, subject to taxes on resources, the implementation of tax resources for each specific case as defined in this circular.

Article 14. Price tax resources 1. Price tax resources for crude oil, natural gas is the selling price at the point of delivery. Delivery point is the agreement in the oil and gas contracts in which crude oil, natural gas is transferred ownership to the parties to the oil and gas contracts.

2. Determine the tax price of crude oil, natural gas in the case of crude oil, natural gas is not sold under a contract the transaction promptly.

The case of crude oil, natural gas is not sold under contract transactions, the tax authorities (tax agencies and customs) will determine the tax rates according to the following principles: – for crude oil: Tax Rates is the average selling price of crude oil of the same type on the international market of 3 consecutive weeks : Last week, the week of the sale and the next week weeks selling crude oil. Taxpayers have a responsibility to provide the tax authorities with information about the ingredients, the quality of the crude oil are exploited. When necessary, the tax administration of the reference price on the US market (WTI), the UK (Brent) or the Singapore market (Plátt's) or consult the competent State agencies about the determination of the price of crude oil are exploited by the taxpayer.

-For natural gas: tax Price is the selling price of natural gas of the same kind on the market, delivery location and other relevant factors. When necessary, the tax authority may consult the competent State agencies about the determination of the price of natural gas is exploited by the taxpayer.

Article 15. Determine the number of the resource tax payable 1. Tax resources for crude oil, natural gas is determined on the basis of partially progressive total production of crude oil, natural gas exploitation in reality every tax calculated according to the crude oil output, the average daily natural gas exploitation was of petroleum contracts, tax resources and the number of days in period.

2. Identify the resources tax by crude oil or natural gas to pay: tax resources by crude oil, or natural gas crude oil output = submit, or natural gas, the average resource taxable/day during the tax period x x number of resource tax on crude oil, mining or natural gas in the tax period in which the crude oil output:-or natural gas resource tax on average during the tax period is the entire output of crude oil or natural gas mining resources tax in the tax-calculation period divided by the number of days in period.

-Tax resources: specified in section 2, the level of resource tax attached to resolution No. 928/2010/UBTVQH12 on April 19, 2010 by the Committee of the National Assembly.

The identification of the project to encourage oil and gas investment to make the tax base of tax resources based on the list of encouraged investment projects due to Prime oil and gas regulations.           

-The number of days of crude oil extraction or natural gas within the tax period is the number of days to conduct mining activities in crude oil or natural gas in the tax-calculation period, unless the day ceased production due to all causes.  

Example 7: determine tax resources by crude oil to pay for crude oil extraction case: suppose the Total crude oil output + taxable resources, exploitation in the tax period: 72,000,000 barrel + the number of days in the period production tax: 360 days crude oil output + resource on average taxable in the tax period : 200,000 barrels/day (72,000,000 barrel: 360 days) + crude oil is tapped from the contract does not list the project encouraged investment (the case of crude oil are extracted from the contract in the portfolio investment incentives, the same properties with the resource tax rate applicable to the investment incentive project) resources by crude oil Tax payable in the period tax : {(20,000 x 10%) + (30,000 x 12%) + (25,000 x 14%) + (25,000 x 19%) + (24%) + (50,000 x 50,000 x 29%)} x 360 days = 14,526,000 barrels.

Example 3: determine the tax resources by natural gas, must pay for natural gas extraction case: suppose: + total output of natural gas, mining resources tax in the tax period: 3,960,000,000 m3 + number on production in the tax-calculation period: 360 days.

+ Natural gas production resources on average taxable in the tax period: 11,000,000 m3/day (3,960,000,000 m3:360 days).

+ Natural gas is mined from the contract does not list the project encouraged investment (the case of natural gas are extracted from the contract in the portfolio investment incentives, the same properties with the resource tax rate applicable to encouraged investment projects).

Natural gas resource tax payable in a tax period: {(x 2%) + 5 million (5,000,000 x 5%) + (1,000,000 x 10%)} x 360 days = 162,000,000 m3 article 16. Khai, temporary resources tax 1. Determine the amount of the temporary resource tax: the tax amount = provisional production resources of crude oil or natural gas sale Price x actual tax resources tax rate x temporary temporary resources in which crude oil output:-natural gas, the fact of selling crude oil output is either taxable resources natural gas sold.

-Temporary resource tax Price is the selling price of crude oil or natural gas at the point of delivery of each sale by contract transactions, excluding value added tax.

-Temporary resource tax rate is defined as the instructions below: tax rate temporary resources = resource tax on crude oil, natural gas, is expected to be paid during the tax period the output of crude oil, natural gas subject to the resource tax expected to exploit in the tax period x 100% + tax resources by crude oil , natural gas is expected to be paid during the tax period is determined according to the guidelines in article 14 of this circular, on the basis of the output of crude oil, natural gas subject to the resource tax expected to exploit in the tax period, the expected number of days of extraction.

+ Crude oil output, taxable resources natural gas extraction is expected in the tax period is the output of crude oil, natural gas resources, expected taxable tapped in the tax period.

Crude oil production base, natural gas resources estimated taxable annual mining and resources Tax Schedule for crude oil and natural gas taxpayers identify tax rate yearly temporary resources and inform the local tax authority where registration tax and submit tax records the slowest is December 1 of the tax period your raw years ago adjacent.


During the period, the case is expected in crude oil production, natural gas extraction, expected the number of oil and gas exploration on 6 may last year changed the lead to increase or decrease the rate of tax resources from the temporary 15% or more than the temporary rate taxpayers announced temporary resources with tax authorities, the taxpayers have a responsibility to identify and tax rate notice new temporary resources for the tax authorities know and submit tax records the slowest is May 1 of that year.

Example 3: determine the rate of tax on temporary resources:-determine the tax rate for temporary resources crude: assumptions: total output of crude oil bear + tax resources, expected in tax period: 72,000,000 barrels.

+ The number of days expected to exploit in the tax-calculation period: 360 days.

+ Crude oil output resource on average taxable in the tax-calculation period: 200,000 barrels/day (72,000,000 barrel: 360 days).

+ Expected resources Tax to be paid in the tax period (defined as the guidance in article 16 of this circular): 14,526,000 barrels.

Temporary resources tax rate from the crude oil extraction is: 14,526,000 x 100% = 20.18% 72,000,000 tax rate to determine the temporary resource for natural gas: the assumption: + natural gas production Total taxable resources, exploitation in the tax period: 3,960,000,000 m3 + the number of days in the period production tax: 360 days.

+ Natural gas production resources on average taxable in the tax-calculation period: 11,000,000 m3/day (3,960,000,000 m3:360 days).

+ Expected resources Tax to be paid in the tax period (defined as the guidance in article 16 of this circular): 162,000,000 m3.

Tax rate of temporary resources from natural gas extraction is: 100% = x 4.09% 162,000,000 3,960,000,000 2. Khai, temporary resource tax: 2.1. As for the crude oil extraction: 2.1.1. Profile resource tax is the tax calculated according to temporary resources model No. 01/TAIN-DK attached to this circular.

2.1.2. The time limit for filing temporary resource tax: least 35 days from the date of sale and export (for crude oil sales in the domestic market) or on the Customs certify crude oil exports. Case 35 days is Saturday, Sunday, holidays, lunar new year (hereafter referred to collectively as the day of rest), the time limit for submission of the resource tax is the next day of the day of rest.

2.1.3. The time limit for temporary resource tax: as the time limit for filing the tax return temporary resources.

2.2. for natural gas extraction: 2.2.1. Profile resource tax is the tax calculated according to temporary resources model No. 01/TAIN-DK attached to this circular.

2.2.3. The time limit for filing temporary resource tax: slowest is the 20th day every month. The case of the 20th day is Saturday, Sunday, holidays, new year day (day of rest), the time limit for submission of the resource tax is the next day of the day of rest.

2.2.4. The time limit for temporary resource tax: as the time limit for filing the tax return temporary resources.

Article 17. Tax resources 1. As for the crude oil extraction: 1.1. Determine the amount of tax payable resources: 1.1.1. Identify tax resources by crude oil are paid in the tax-calculation period: crude oil resources Tax to be paid in the tax period = taxable crude oil yield average resources per day during the tax period x x resource tax on crude oil Number in the tax period 1.1.2. Identify the resource tax rate by crude comparison with the output of crude oil extraction in the tax-calculation period: tax rate by crude oil resources in the tax period = Tax resources by crude oil are paid in the tax period the output of crude oil extraction in the tax period x 100% 1.1.3. Determine crude oil sold by the resource tax in the tax period : tax resources by selling crude oil in the period = the output of crude oil sale tax rate x by crude oil resources in the tax period 1.1.4. determining the amount to be paid from the sale of crude oil resources tax in the tax-calculation period: the amount to be paid from the sale of crude oil resources tax in the tax period = Tax resources by selling crude oil in the period x Reviews tax accounts resources for crude oil in it: + tax resources by selling crude oil in the period defined as guide in point 1.1.3, paragraph 1, of this Article;

+ Tax Price for crude oil resources: is the average price of crude oil prices is sold at the point of delivery according to the contract the transaction promptly during the tax period, does not include value added tax.

1.1.5. Identify tax resources by crude oil not yet sold in the tax-calculation period to do the resource tax base by crude oil for the next tax period: tax resources by crude oil not sold in period = Tax resources by crude oil not yet sold in the tax period in advance + tax resources by crude oil must be filed in the tax period – Tax resources by selling crude oil in tax period the case of crude oil not sold under contract transactions promptly shall determine the resources tax rates as a guide in the clause 2, article 14 of this circular.

Example 3: determine the price of tax resources: suppose: crude oil production is sold in the tax period is (4,000,000 barrels) sold 3 units: 1 batch yield is 2,000,000 barrels, sell for $ 65 per barrel; lot 2 has a volume is 1,000,000 barrels, sell for $ 68 per barrel; lot 3 has the output is 1,000,000 barrels, sell for $ 70 per barrel.






Price tax resources for crude oil = (2.000.0000 x 65) + (1.000.0000 x 68) + (1.000.0000 x 70) = 67 per barrel 4,000,000 1.1.6. Determine the amount underpaid (or surplus) from the sale of crude oil resources tax in the tax-calculation period: the amount underpaid (or surplus) from the sale of crude oil resources tax in the tax period = the amount to be paid from the sale of crude oil by resource tax payable in a tax period-the amount of temporary resources tax already paid in the tax period in which the : + the amount to be paid from the sale of crude oil resources tax in the tax-calculation period: determined as in point 1.1.4, paragraph 1, of this Article.

+ Temporary resource tax amount already paid in the tax-calculation period: is the total tax provisional resources have filed under the table tax amount already paid temporary resources (in the form of 2-2, TAIN-DK attached to this circular).

1.2. tax, according to the Declaration tax resources: 1.2.1. Tax Declaration include: resources-the resource tax declarations under model number 02/TAIN-DK attached to this circular.

-Lists the production and sale of crude oil or natural gas extraction in the tax period under model number 02-1/TAIN-DK attached to this circular.

-Lists of temporary resources tax in the tax period under model number 02-2/TAIN-DK attached to this circular.

1.2.2. The time limit for filing tax settlement geography resources:-the latest is day 90, since the end of the calendar year.

-The latest is 45 days from the date of the end of oil and gas contracts.

The case on Wednesday, 90 or 45 days is Saturday, Sunday, holidays, new year day (day of rest), the time limit for submission of the resource tax declaration is the next day of the day of rest.

1.2.3. Pay tax according to the tax declaration resources: base declaration resource tax, the taxpayer determines:-If the number of temporary resources tax in the tax-calculation period is greater than the payable tax amount, the surplus was deducted tax of tax paid to the next temporary resources or tax refund procedures resources surplus under the provisions of the law on the management of the current tax, if there is no next resource tax period.

-If the number of temporary resources tax in the tax period less tax, the taxpayer must file the full deficit into the State Treasury, together with the time limit for submission of the resource tax declaration.

2. for natural gas extraction: 2.1 determining the amount of tax payable resources: 2.1.1. Identify natural gas resource tax payable in tax period: tax resources by natural gas are filed in the tax period = taxable natural gas production the average resources per day during the tax period x x number of resource tax on natural gas extraction in the States computer 2.1.2 tax. determination of the amount to be paid from the sale of natural gas resource tax in the tax-calculation period: the amount to be paid from the sale of natural gas resource tax in the tax period = Tax resources by natural gas are filed in the tax period x Reviews tax resources for natural gas in it : + tax resources by natural gas are filed in the tax-calculation period: determined as in point 2.1.1, paragraph 2, of this Article.

+ Tax Price for natural gas resources: is the purchase price according to the contract the transaction promptly at the point of delivery in the tax period, does not include value added tax.


The case of natural gas not sold under contract transactions promptly shall determine the resources tax rates as a guide in the clause 2, article 14 of this circular.

2.1.3. Identify the amount underpaid (or surplus) from the sale of natural gas resource tax in the tax-calculation period: the amount underpaid (or surplus) from the sale of natural gas resource tax in the tax period = the amount of tax resources by selling exports of natural gas are filed in the tax period-the amount of temporary resources tax already paid in the tax period in which the : + the amount to be paid from the sale of natural gas resource tax in the tax-calculation period: determined as in point 2.1.3, paragraph 2, of this Article.

+ Temporary resource tax amount already paid in the tax-calculation period: is the total tax provisional resources have filed under the table tax amount already paid temporary resources (in the form of 2-2, TAIN-DK attached to this circular).

2.2. Stubs, pay tax according to the tax declaration resources: 2.2.1. Tax Declaration include: resource-the resource tax declarations under model number 02/TAIN-DK attached to this circular.

-Lists the production and sale of crude oil or natural gas extraction in the tax period under model number 02-1/TAIN-DK attached to this circular.

-Lists of temporary resources tax already paid in the tax period under model number 02-2/TAIN-DK attached to this circular.

2.2.2. The time limit for filing tax settlement geography resources:-the latest is day 90, since the end of the calendar year.

-The latest is 45 days from the date of the end of oil and gas contracts.

The case on Wednesday, 90 or 45 days is Saturday, Sunday, holidays, new year day (day of rest), the time limit for submission of the resource tax is the next day of the day of rest.

2.2.3. Pay tax according to the tax declaration resources: base declaration resource tax, the taxpayer determines:-If the number of temporary resources tax in the tax-calculation period is greater than the payable tax amount, the surplus was deducted tax of tax paid to the next temporary resources or tax refund procedures resources surplus under the provisions of the law on the management of the current tax if no States tax the next resource.

-If the number of temporary resources tax in the tax period less tax, the taxpayer must file the full deficit into the State Treasury, together with the time limit for submission of the resource tax declaration.

Part VI IMPLEMENTATION Article 18. Effect 1. This circular effect applied since States resource tax July 2010 onwards, replacing circular No. 124/2009/TT-BTC on June 17, 2009 the Ministry of Finance shall guide the implementation of Decree No. 05/2009/ND-CP dated 19 January 2009 detailing the Government's enforcement of the resource Tax Ordinance and Ordinance amendments supplement article 6 the resource Tax Ordinance, abolish regulations on resource tax in circular No. 32/2009/TT-BTC dated February 19, 2009 the Ministry of Finance shall guide the implementation of the tax rules for organizations and individuals to conduct the search operations for exploration and extraction of oil and gas under the oil and gas Law regulations.

For resource exploitation arising before 1 July 2010, but not yet consumed or put into production process, further processing according to the then still make the resource tax under the provisions of the law on the resource tax in force before 1 July 2010.

2. for investment projects or oil and gas contract was signed before 1 July 2010 in the investment license, certificate or contract of oil and gas resource tax regulations shall follow the provisions in the investment license, certificate of investment or the petroleum contract has been signed. The case of the resource tax incentive provisions in the investment license, certificate or contract of lower oil and gas resource tax incentives provided for in this law shall apply for tax incentives under the provisions of this law, for the remaining period;

In the process, if there are difficult obstacles suggest that organizations and individuals reflect timely the Finance Ministry to be resolved timely research./.