Tax law resources _ _ _ _ _ _ _ pursuant to the Constitution of the Socialist Republic of Vietnam in 1992 was revised, some additional articles by resolution No. 51/2001/QH10;
Congress enacted tax law resource.
Chapter I GENERAL PROVISIONS article 1. Scope this law regulating the taxable object, taxpayers, tax base, tax declaration, tax, tax, tax relief resources.
Article 2. Taxable object 1. Metallic minerals.
2. non-metal minerals.
3. Crude oil.
4. Natural gas, coal gas.
5. products of natural forests, except for animals.
6. natural seafood, including animals and plants to the sea.
7. Natural waters, including surface water and ground water.
8. natural tea.
9. other resources by the national committees regulations.
Article 3. The taxpayer 1. Taxpayers resources is organization, personal resource extraction in taxable object resources.
2. The taxpayer resources in some cases are specified as follows: a) resource extraction enterprise was established on the basis of the joint business venture are taxpayers;
b) Vietnam-party and foreign parties involved in business cooperation contracts, resource extraction, the tax liability of the parties must be identified in the contract particulars of business cooperation;
c) Organization, individual small resource extraction, travelers sold to institutions, individuals making purchasing and organization clues, do personal clue purchase commitments approved in writing on the Declaration, payment in lieu of individual organizations exploit the Organization, individuals making purchasing clue is the taxpayer.
TAX BASE chapter II article 4. Tax base tax resources base is resource tax, tax rates and tax rates article 5. Resource tax 1. For mining resources determine the quantity, weight or volume of the resource tax calculation is the number, the weight or the volume of the actual resource exploitation in the tax period.
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 tax is determined according to the number, the weight or volume of each substance obtained after ready, sort.
3. With regard to resources exploitation does not sell that produce 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.
4. for natural waters used for hydroelectric production, the resource tax calculation is the power output of the hydropower production sold to the buyer according to the electric power purchase contract 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 l (I) according to the system of counting quality measurement standard Vietnam.
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 Government detailing this.
Article 6. Tax price 1. Tax resources price is the selling price of resource products unit organization, personal exploitation does not include value added tax.
2. in case of unspecified resources sale price then reviews the resource tax is determined by one of the following bases: a) the actual selling price in the market area of the resource products unit of the same type but not lower tax rates by the people's committees, the central cities (hereafter referred to collectively as the provincial people's Committee) regulations;
b) where mining resource 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.
3. Tax Rates in some cases resources are specified as follows: a) for natural waters used for the production of hydroelectric power is the average commercial electricity selling price;
b) for wood's sale price at delivery; 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;
c) for exploitation of resources not consumed in the country that is exporting the export price;
d) for crude oil, natural gas, coal gas is the selling price at the point of delivery. Delivery points are points that are agreed upon in the contract at which crude oil, natural gas, coal gas is transferred ownership to the parties to the oil and gas contracts.
4. provincial people's Committee specified tax rates for the resource has not yet identified the unit selling price of product resources, except for crude oil, natural gas, coal gas and natural waters used for the production of hydroelectric power.
The Government detailing this.
Article 7. Tax rate 1. The resource tax bracket expressions are defined as follows: the third Group, the type of the resource tax rate (%)



I metal minerals 1 iron, cement-gan (manganese) 7-20 2 Ti-tan (titan) 7-20 3 Gold 9-25 4 rare earth 12-25 5 Platinum, silver, Tin 7-25 6 Volts-'s-ram (tungsten), ti-moan (antimony) 7-7 25, lead, zinc, aluminum, Bosnia-xit (bouxite), copper, nickel (nickel) 7-8 25, She-ban (cobalt), the Philippines (molipden), mercury, ma-nhê (magnesia), va-na-go (vanadium) 7-25 other metals minerals 9 5-25 II non-metallic mineral mining Land leveling to 1 3-construction, 10 2 stone, except for the stone, ceramic and lime and cement manufacturing; gravel; sand, glass-making sand minus 5-15 3 Earth brick making 5-15 4-Ledges off-Court (granite), refractory clay, 7-20 5-lô-jackfruit (dolomite), Guo-zít (quartzite) 7-20 6 kaolin, mi-ca (mica), quartz sand, glass-making technique 7-15 7 Pi-hiss (pirite), phosphorus-hiss (phosphorite), calcined lime stone and cement production 5-15 8 A-pa-Titus (apatite), Czech-păng-News (secpentin) 3-10 9-Sydney-Charcoal (anthracite) shaft 10-4-20 an-Coal-Sydney (anthracite) exposed 6-11 20, Brown Coal 6-12 20, fat, coal coal 4-13-20 diamonds, ru-bi (rubi), sa-Sapphire (sapphire) 16-14-30 E-carrots (emerald), a-lếch-San-being-hiss (alexandrite), black 16-30 15 Adít, ro-liter (rodolite), py-rốp (pyrope), rin (Beryl), touch-pi-nen (spinel), Moto-paz (topaz) 12-16 25, quartz crystal violet blue, yellow-green, Orange; flag-ri-liter (cryolite); -pan (pan) you white, fire red; phen-touch-play (feldspar); birusa; Nepal's-hiss (nefrite) 12-25 other metal mineral 17 4-25 III of crude oil 6-40 IV natural gas, coal gas 1-30 V natural forest products 1 Wood Group I 25-35 2 Group II Wood 20-30 3 Wood Group III, IV 15-20 4 Wood Group V, VI, VII, VIII and other wood 10-15 5 Stems, tops root, root, 10-20 6-5 7 1 Wood bamboo, bamboo, Plum, Jiang, painting, caused this behavior, the giant 10-15 box 8 frankincense, male 25-30 9 anise, cinnamon, cardamom, 10-10-15 other products of natural forest 5-15 natural marine products VI 1 pearls, abalone, sea cucumbers 6-10 2 other natural seafood 1-5 VII-natural Water natural mineral water 1 , natural, natural water filtered bottled, canned 8-10 2 natural waters used for the production of hydroelectric power 2-5 3 natural waters used for the production, trading, except for the country specified in point 1 and point 2 this group 3.1 of surface water 1-3 3.2 groundwater 3-8 VIII tea nature 10-21 IX




Other resources 1-20 2. Specific tax for crude oil, natural gas, coal gas is determined progressively each section according to the output of crude oil, natural gas, coal gas extraction on average each day.
3. Pursuant to the provisions of paragraph 1 and paragraph 2 of this article, the Standing Committee of the National Assembly regulates the specific tax rates for each type of resource in each period ensuring the following principles: a) fits the category group, resource type and within the frame of the tax rate prescribed by the National Assembly;
b) contributing to the management of the State for the resource; protection, exploitation, fair use, saving and resource efficiency;
c) contribute to ensure State budget revenues and stabilize the market.
Chapter III DECLARATION, TAX, TAX REDUCTION, EXEMPTION of article 8. Declaration, taxpayers tax resources make registration, Declaration, calculate and pay tax according to the provisions of the law on tax administration.
Article 9. The exemption, remission 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.
2. Tax Exemption for natural seafood.
3. Tax Exemption for stems, tops, wood, bamboo, bamboo, Plum, Jiang, painting, caused this behavior, giant cells due to individuals being allowed to serve mining activities.
4. Tax Exemption for natural waters used for the production of hydro power by households and individuals, domestic production.
5. Tax Exemption for natural water used for agriculture, forestry, fisheries, matchsticks; due to the natural water household, personal exploitation service.
6. Tax Exemption for land exploitation and use in place on the land was assigned, was hired; land for construction leveling, security, military, Dyke.
7. Other cases are exempt, the tax reduction by the national committees regulations.
Chapter IV the TERMS OF IMPLEMENTATION of article 10. Effect 1. This Act has effect from 1 July 2010.
2. The legal texts following the most effective from the day this law is in effect: a) the resource Tax Ordinance No. 04/1998/PL-UBTVQH10;
b) Ordinance amending and supplementing article 6 Tax Ordinance of resources 2008/PL-UBTVQH12.
3. 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 remainder.
Article 11. Detailing and guiding the implementation of government regulation details, guide the implementation of the article, account assigned in law; Guide to the essential content of this law in order to meet the requirements of governance.
This law was the National Assembly of the Socialist Republic of Vietnam tags XII, session 6 through April 25, 2009./.