Pursuant to the law the tax management of 78/2006/QH11 on November 29, 2006;

Pursuant resolution No. 47/2005/QH11 on 01 November 2005 of National Assembly;

Based on resource Tax Ordinance of 10 April 1998;

The revised Ordinance base, Supplement 6 Resource Tax Ordinance on November 22, 2008;

Pursuant to Decree No. 12/2009/ND-CP dated 19 January 2009 detailing the Government's enforcement of the resource Tax Ordinance and Ordinance amending and supplementing article 6 the resource Tax Ordinance;

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 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 amending and supplementing article 6 the resource Tax Ordinance as follows: part I GENERAL PROVISIONS article 1. The scope of application of this circular guidance on tax payers; taxable object; tax base; the tax rate; free tax resources and the implementation of the provisions of Decree No. 05/2009/ND-CP on January 19, 2009 detailing the Government's enforcement of the resource Tax Ordinance and Ordinance amending and supplementing article 6 the resource Tax Ordinance (hereinafter called as Decree No. 05/2009/ND-CP). Tax own resources for operations of oil, gas, coal gas is made according to the text of the Finance Ministry's own instructions.

Article 2. Tax payers tax payers resources as specified in article 1, Decree No. 05/2009/ND-CP, including: 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's tax payers resources as specified in article 1 the resource Tax Ordinance (amendments).

With regard to natural resources prohibits the exploitation of captured, confiscated and sold off, then the organization is assigned to the resource tax sale.

Article 3. 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, including minerals made of conventional materials brick making and land, land leveling, mining construction, mining land to use for other purposes; Stone, sand, gravel, coal, precious stones and metals resource; mineral water, natural hot water specified in clause 3, article 3 of the law on mineral resources;

3. products of natural forests, including plants, animal is the product of natural forests are allowed to exploit; such as: wood (including branches, tops, wood, roots, roots), bamboo, rattan, Jiang, caused this behavior; the types of medicinal herbs and plants, animal exploitation is permitted; 

4. Fisheries nature: animals, plants, rivers, sea, natural rivers, streams, lakes, marshes, lagoons, natural Canal;

5. Natural waters include: 5.1 surface water, such as water in the sea, Lake, River, stream, Canal, pond, dam, dam, break;

5.2 underground water, such as: drilling underground water tapping (except hot water, natural mineral water referred to in item 2 of this); 

6. other natural resources under the provisions of the law on resources;

Part II TAX BASE and TAX RESOURCES article 4. Tax base tax resources base is resource extraction in fact commercial, tax resource unit price and tax resources.

The resource tax payable is calculated as follows: the resource Tax payable in the period = resource exploitation in reality commercial States x tax resource Unit Price x the 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 exploitation in reality commercial States x tariffs fixed resources per unit of resource exploitation article 5. Commercial resource extraction practice resource exploitation of actual products as defined in article 5, Decree No. 05/2009/ND-CP is the number, the weight or the volume of actual mining resources in the tax period, does not depend on the purpose of resource extraction, for some cases are defined as follows : 1-for unspecified resource type resource extraction due to actual commercial contains many different substances, have great substance, shall yield commercial resources tax resources determined by the commercial output of each substance obtained through the willing, sort.

Example 1: for the extraction of coal from the mine contains impurities, soil, rocks are transported through the stitch, the new classification ready to sell out to commercial charcoal production fact extraction tax resources is the yield is over ready to recruit, classification.

Cases of exploitation are ready to recruit a large block of land, stone (cannot identify 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.

2. for the resource type exploiting, not to sell out right away but continues to manufacture products, business services, if not directly determine the output resource tax calculation is based on the yield of products produced during the period and the level of resource usage on a single product.

Example 2: 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.

3. for natural waters used for the production of hydro-electric power output Is exported: delivery routes according to the cell count meter confirmed between hydropower production and transmission businesses or business establishments.

4. manual extraction case, dispersed or exploit, not regular, resource exploitation is expected in a year's worth under tough and 200,000,000 in managing, you can make stock resource exploitation of seasonal or recurring. Tax authorities in cooperation with the local authorities and the specialized agency to determine the amount of resources exploitation are securities.

Also in the above case, if the types of resources by organizations and individuals exploiting small retail sale contract for the purchase of lead base and organization, personal clue purchase commitment approved by tax declaration text rather then the direct Tax authorities management decision (in writing) to the Organization personal resource procurement, Declaration filed tax changes for the resource extraction and send a decision to tax, the city directly administered to the surveillance statistics.

Article 6. Tax price Reviews computer resource tax provisions in article 6 of Decree 05/2009/ND-CP of the Government's resources unit selling price in the market place of extraction, excluding value added tax and is determined for each case as follows: 1. The case identified the unit selling price of resource products at the place of extraction.

1.1. for the resource type exploiting the same month level, quality products, a resource section is sold out at the place of exploitation under the market price, a sale section go elsewhere or put into the production, processing, ready to recruit, sorting, sifting, the tax rates of the entire resource to be exploited is the selling price of the resource products unit at the place of extraction do not include value added tax; The selling price of a resource units is calculated by the total revenue (no VAT) of resource types sold at the place of extraction total output divided by the corresponding resource types sold in the month.

The case of mining resources not consumed in the country that used to export the entire tax resource prices is the export price (FOB), not including tax.

1.2. in the case, has generated resource exploitation, but does not arise then resources sales tax resource unit price is determined based on the taxable price per unit of resource products, before the adjacent.

2. where the type of the resource is not yet determined unit selling price resource products prescribed in clause 1 of this article, the tax resource unit price is determined based on one of the following establishments: 2.1. The average selling price in the market of the same resource type exploiting cost equivalent by the provincial people Committee regulation according to the instructions in paragraph 5 of this Article;

2.2. the unit selling price of the product and this substance concentrations in resources exploitation or the price of the product and of the content of each substance in the exploitation of resources;

Example 3: the case of ore extraction units at copper mine. 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 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 and the national regulations of each substance to determine the% tax resource unit price of each substance, in particular:-copper ore is: 60% copper/ton = 8,000,000 x 4,800,000/Silver Ore is:-0.2 ton% copper/ton 600,000,000 x = 1,200,000/ton-Tin Ore is : 0.5% copper/ton = 40,000,000 x 200,000 Dong/ton tax price base unit of each type of ore resources to apply the resource tax rate respectively.

2.3. The percentage on the sale price of the product is manufactured or processed from mining resources: the case of identified resource at the stage of exploitation but not sold that brought in ready to select, recruit, or used for the production, processing (processing) then the tax resource unit price calculated by the percentage (%) on the sale price of the product to be processed from resource extraction, but not lower prices tax resource unit due to the provincial PEOPLE'S COMMITTEE rules for the types of resources it according to the instructions in paragraph 5 of this Article.

Price tax resources by (=) the selling price of goods products produced from natural resources exploitation, (x) the rate of 10% on the selling price of the products obtained after ready, and processing.

a. the percentage (%) on the sale price of the products obtained after processing is the percentage (%) between the average unit cost of resource extraction compared to the average unit price of processed products from the previous year's mining resources adjacent.

The case of new units began conducting the exploitation of resources, the resource tax rates is due to the provincial PEOPLE'S COMMITTEE.

Example 4: A coal mining company from the mine, but through the stitch, coal classification ready, then sold out.

-Sale price than the average in January is 3 Bureau 800,000 Dong/ton.

-The cost of coal mining in mine exploitation arise to storing the scope in the mining deposits allocated for 7 tons of coal adjacent Bureau of 3 of the previous year is 450,000 VND/ton.

-Unit price of processed products from the previous year's mining resources of adjacent is 480,000/tonne (including costs at the stage ready, selective, than under the provisions of the law).

-the rate of 10% on the selling price of coal resource tax 3 Bureau are: 450,000 contract _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ x 100 = 93.7% 480,000 contract Price tax resources a 3 Bureau determined on tons of coal sale price = 800,000 VND/ton x 93.7% copper/ton 750,957 = Price tax resources by identifying units not lower tax rates by the PEOPLE'S COMMITTEE of resource units the level prescribed for that resource type.

b. the case of putting resources into mining processing. After processing the obtained resource companion product, the applicable tax rates resources according to the resource unit price according to the instructions in point 2.1 or 2.2, paragraph 2, of this Article.

Example 5: the case of iron ore obtained 0.05 tons of refined copper ore on the 1 ton of iron and copper/9,500,000 tons sold, the prices charged for the resources tax 0.05 tons of copper ore is: 0.05 x = 9,500,000 475,000 contract. The event did not sell out, then apply tax resource unit price by the provincial PEOPLE'S COMMITTEE rules to calculate the resource tax payable.

2.4. Organization, individual resources are registered with the tax authorities the application of the method of determining the rates of tax for each type of resource as defined in paragraph 2, this Thing when tapped. The new case for exploiting the maximum registration period is 30 days from the start date. The case has changed the method of determining tax then registration with tax authorities at the latest to the first day of the month has changed the method of calculating the price.

3. tax resource Unit Price for wood is the selling price at delivery (sale price at the warehouse, Miami exploited).

4. Tax Rates for natural water resources: 4.1 Price the tax calculation for natural water resources using hydropower production follow the instructions in clause 1, article 3 Circular No. 45/2009/TT-BTC dated 11/3/2009 of the Ministry of finance guidelines on value added tax, resource tax corporate income tax, for the production of hydroelectric power.

4.2 with regard to the natural hot mineral water, natural water, used in the manufacture of products, service businesses, the tax rates are defined according to the guiding principles in point 2.3, paragraph 2, of this Article.

5. Organize, personal resources but not sold; or not to accept 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 the process ready, consumed over the stitch should not have enough bases to determine the sale price according to local market resource extraction, then the tax resource unit prices applied by the provincial PEOPLE'S COMMITTEE as stipulated for each the period.

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 type, resource recovery rate and the price of resources consumed on the local market have exploited resources. 

When the selling price of the resource type is variable increases or decreases 20% to adjust tax resources. Department of finance the Department, the city coordinated with the tax Department and the Department of natural resources and the environment organized survey of the situation of the market price in local resources 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 to tax rates listed resource unit at the headquarters of the tax agency.

Article 7. The resource tax, resource tax for each type of resource extraction is done according to the provisions of article 7 and the tariff resources in Appendix I attached to Decree No. 12/2009/ND-CP.

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

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.

Part IV TAX REDUCTION, EXEMPTION of RESOURCES article 9. The resource tax reduction, exemption order exemption declaration procedures, reduce tax resources, competent resource tax exemption prescribed in article 9, article 10, Decree No. 05/2009/ND-CP is done according to the instructions in section II, part E circular No 60/2007/TT-BTC of the Ministry of finance; In addition to some other specific cases are as follows: 1. The organization, personal operations aquaculture in offshore waters by means of high power are tax resources in the first 5 years since it was granted a license to exploit the resource tax and 50% in the next five years.

Large capacity media is the kind of boat fisheries exploiting the main machine has a capacity from 90 horsepower (CV).

Tax exemption procedures: the base license of fisheries exploitation activities in off-shore waters, individual organizations harness the identified conditions are exempt, the tax reduction resources and inform tax authorities directly managed to know about tax reduction, exemption time resources.

For base business off-shore harvesting in filing according to the Declaration, the end of the tax period resources, determine the actual resource tax exemption, reduction in the States to tax declaration and self responsible of the resource tax reduction exemption has declared. The base case defined business tax reduction, exemption and conditions not right to declare tax free resources increase, decrease then in addition to the result of tax fraud, is also dealt with under the current rules.

During operation, if the Organization, individuals exploit fisheries in off-shore waters for a change of the conditions of exemption, reduction reduces the level of tax incentives must be promptly reported to the tax authorities to the nearest known and confirmed. The absence of declarations to continue to enjoy tax exemption is considered tax evasion and dealt with according to the rules.

After a long time and reduce tax resources mentioned above (10 years), if held, individual fisheries exploitation in offshore waters in filing according to the declared results of business activities in the year incurred loss be reduced resource tax corresponding to the number of holes of the mining operations off-shore seafood , but not in excess of the taxes payable by active resource harvesting; tax reduction period not exceeding 5 years continuous long term runs out next year, reduce tax resources mentioned above. Records declaration attached tax reductions tax declaration consists of:-a statement of revenues, expenses, losses of operations off-shore seafood.

-The nature of the resource tax is reduced.

2. resources for tax-exempt organizations, individuals, households and fishery activities, unprocessed salt production for 2009 and for the remainder of 2010 according to the provisions in paragraph 2 of section II of resolution No. 47/2005/QH11 on 01 November 2005.

-The procedure of tax free for individuals, households: the tax planning in 2009, 2010, tax authorities do not tax resources for individuals, families caught seafood, unprocessed salt production. For individuals, households and set the tax year 2009, the tax agency report adjusted again before June 30, 2009.


-Tax exemption procedures for fishery organization, unprocessed salt production: every year, the organization identified the tax-exempt resources for fishery activity, salt production along with the other taxes with tax authorities under the rules.

3. Tax Exemption for natural water resources used in the production of hydro power in the Republic is not eligible to the national electricity network in accordance with the law on electricity.

The procedure of tax resources: the base form of the Organization, the individual exploit (comments of the Department of industry and trade of the province, the central cities of the Republic no national power grid), Director of Department of direct taxes tax decision management resource for this case.

4. organizations and individuals exploiting the land use are tax resources as specified in clause 5, article 9, Decree No. 05/2009/ND-CP. The tax-exempt resources for land used for mining, construction including sand, stone, gravel and soil extraction does not identify specific substances and are used in raw form for leveling , construction.

The Organization, the individual must have text-mining tax proposal, accompanied by the relevant competent authority for approval of the construction works locally and sent to the tax authorities directly managed the place to know and keep track of the tax free. 

Part V IMPLEMENTATION article 10. Effect 1. This circular has the effect after 45 days from the date of signing, replacing circular No. 42/2007/TT-BTC dated 27 April 2007 by the Ministry of Finance shall guide the implementation of Decree No. 68/1998/ND-CP dated 16 September 1998 from the Government detailing the implementation of the resource Tax Ordinance (Amendment) and Decree No. 147/2006/ND-CP on 01/12/2006 Government's rules detailing the resource Tax Ordinance enforcement (modified) and is applied from the resource tax in 2009.

2. for some situations, the link between Vietnam Party with foreign parties to resource extraction activities under the investment license has been granted previously, now continue as follows: 2.1 Enterprise with foreign investment and foreign Parties to cooperate on a contract basis are paying tax or resource resources according to specific levels have the provisions in the investment license granted before the date of the Decree No. 05/2009/ND-CP of effect shall continue to be paid money resources or resource tax under that provision for the remainder of the term of the license granted. The case was renewed after the investment license on this circular effect is done according to the instructions in this circular.

2.2. in case of joint ventures with foreign businesses operating under the foreign investment law in Vietnam (now the investment law) that Vietnam Party contributed capital by the resources stated in the investment license under the provisions of article 3, Decree No. 05/2009/ND-CP, the business venture does not have to pay tax on resources for the number of resources that Vietnam Party used to contributed capital. 3-month or 6-month recurring, Vietnam Party must declare the number of resources arose was which reported the Ministry of finance to the State budget and capital management under the current regime.

2.3 the business case is established on the basis of Vietnam Party with foreign Parties in the form of: joint ventures, business partnership contracts and production sharing contract exploitation of resources, the resource tax payable of the business venture or foreign party is defined in the joint venture agreement , business cooperation contracts, production sharing contract and if agreed to divide Vietnam Party products section. When divided into the product, Vietnam responsible Party pay tax to the State budget resources of the resource tax calculated on the entire resource extraction.

In the process if there are obstacles and suggest the unit reflects on the Finance Ministry for additional instructions./.