The DECREE detailing implementation of the resource Tax Ordinance and Ordinance amending and supplementing article 6 Ordinances of tax resources _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the GOVERNMENT pursuant to the law on organization of the Government of 25 December 2001;
Based on resource Tax Ordinance of 10 April 1998;
The revised Ordinance base, Supplement 6 Resource Tax Ordinance on November 22, 2008;
Considering the recommendation of the Minister of finance DECREE: chapter I, TAX PAYERS TAXABLE RESOURCES, article 1. Organizations and individuals conducting natural resource exploitation in all forms is the resource tax payers according to the provisions of article 1 the resource Tax Ordinance.
Article 2. Types of natural resources within the Mainland, Islands, internal waters, territorial sea, exclusive economic zone and the continental shelf jurisdiction and the jurisdiction of the Republic of Vietnam's Socialist taxable object resources, including: 1. Metallic minerals.
2. non-metallic minerals, including minerals do conventional building materials and mining land to leveled building, works, materials and other purposes; natural mineral water, subject to the provisions of the law on mineral resources.
3. Crude oil is crude oil as defined in paragraph 2 of article 3 of law of oil and gas.
4. Gas is natural gas as stipulated in paragraph 3 of article 3 of law of oil and gas.
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.
6. natural forest products include: the types of plants, animals and other products of natural forests.
7. natural fisheries include: animals, plants, rivers, sea, natural streams, lakes.
8. natural Water: surface water, ground water, except mineral water and hot water nature prescribed in clause 2 of this Thing.
9. Types of other natural resources.
Article 3. Business case resource extraction was established on the basis of joint venture, business cooperation contracts, then the resource tax payable of the business venture, the foreign party is determined in the contract business, and cooperation on the part of products divided Vietnam Side. When dividing the mining products, Vietnam responsible Party pay tax resources on the State budget according to the provisions of the law on the State budget and the provisions of this Decree.
Chapter II the BASE TAX, TARIFFS and TAX RESOURCES article 4. Tax resources base is resource extraction, practical commercial tax rates and tax rate. Particularly for crude oil, natural gas and coal gas (hereinafter referred to as the oil, gas), the tax base is determined on the basis of partially progressive total production of oil, gas exploitation carried out every tax calculated according to the average production of oil, gas exploitation was every day of oil contract , gas, tax resources and the number of days in period.
Article 5. Commercial resource extraction actually 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.
Article 6.
1. tax resources Price is the selling price of resource products unit at the place of extraction.
a. 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;
b. case, have arisen in 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 basis: a. the average selling price in the market of the same resource type exploiting of equivalent value;
b. the product's unit price 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;
c. the percentage on the sale price of the product is manufactured or processed from resource extraction.
3. the resource tax rates for some specific cases such as the following: a. natural water used for the production of hydroelectric power, tax resources, price is the selling price of your average commercial; tax rates for mineral water, natural water used in other purposes execute specified in point c of paragraph 2 of this Article;
b. for wood is the selling price at delivery;
c. with regard to oil, gas, the price of the resource tax is determined as follows: for crude oil, the price of the resource tax calculation is the average weighted price of crude oil is sold at the point of delivery according to the contract the transaction promptly.
For natural gas, coal gas resource tax price is the selling price according to the contract the transaction promptly at the point of delivery.
The case of crude oil, natural gas, coal gas is sold not by contract transactions, tax rates prescribed by the Ministry of finance.
4. The Ministry of Finance shall guide the determination of tax rates prescribed in this resource.
5. the people's committees of provinces and cities under central specified tax rates for the resource has not yet identified the unit selling price of resource products (excluding oil, gas and natural waters used hydropower production) under the guidance of the Ministry of finance.
Article 7.
1. resource tariff was enacted in Appendix I and Appendix II attached to this Decree.
2. Based on the market value of each type of resource and management requirements for each type of resource in each period, the Ministry of finance in cooperation with the ministries concerned the Prime Minister decided to adjust the tax rate for each resource type in the resource Tax Schedule attached to this Decree, with the tax rate specified in article 1 Ordinance amending and supplementing article 6 the resource Tax Ordinance on November 22, 2008.
Article 8. The Organization, the individual resource extraction make registration, Declaration, the resource tax under the provisions of the law on tax administration. Particularly for oil, gas as follows: 1. the resource Tax for oil, gas exploitation was filed by crude oil, natural gas, coal gas, by money or part with money and partly with crude oil, natural gas, coal gas according to the regulations of the Ministry of finance. The tax agency to notify the taxpayer in writing before 6 months of the tax resources by money or by oil and gas.
2. place the resource income tax by crude oil, natural gas, coal gas is delivery points. In case tax authorities require the resource tax in other locations, the tax payers are minus transportation costs and other direct costs incurred by the tax change on the resource tax payable.
Chapter III tax FREE RESOURCES article 9. The resource tax exemption, reduction in the following cases: 1. organizations and individuals harness the resources to meet the enemy, natural disasters, accidents, damage to natural resources has declared tax and duty free consideration payable resources of lost resources. The case was filed, the resource tax refundable tax already paid or offset on the resource tax amount to be paid by the States later.
2. The organization or individual operating advantages in off-shore waters by means of high power are tax resources in the five years since it was granted a license to exploit the resource tax and 50% in the next five years. After a long period of time, reducing the tax on these, if held, personal advantages in off-shore waters also suffered loss will continue to review the resource tax reduction corresponding to the number of holes of each year during the period no more than 5 consecutive years.
3. Tax free resources for natural forest products by individuals are allowed to exploit the service for daily life such as: wood, branches, wood, bamboo, Plum, Jiang, painting, caused this behavior, giant umbrellas. 4. Tax exemption for natural water resources used in the production of hydroelectric power is not national power grid.
5. organizations and individuals exploiting the land use on the following purposes are tax resources: a. leveling, construction works, National Defense Security Service;
b. leveling, construction of the dikes, irrigation, agriculture, forestry, fisheries;
c. leveling, construction works to bring the meaning of humanitarian, charitable or taking the incentives for people to revolution; automatic extraction and land use in place on the land was assigned, was hired;
d. leveling, construction of infrastructure works in the mountainous (in the area of the district is mountainous district level) serve for the development of economic and social life in the region;
Sync leveling, construction of key projects under the national Government's decision for each specific case.
The resource tax exemption in paragraph 5 this applies only to the mining unit is not intended for trading.
Article 10. Resources for tax-exempt organizations, the individual fishery operations, unprocessed salt production to 2010 is made according to the provisions in clause 2 section II of resolution No. 47/2005/QH11 on 01 November 2005.
Chapter IV PROVISIONS article 11 ENFORCEMENT. The Decree has effect from the date of signing.
1. Annul the Decree No. 68/1998/ND-CP dated 3 September 1998, no. 147/2006/ND-CP dated 12 December 2006 from the Government detailing the Tax Ordinance enforcement resources and articles 44, 45, 46 and 47 of Decree 48/2000/ND-CP dated 12 September 2000 from the Government detailing the implementation of the law of oil and gas.

2. for investment projects or oil, gas contract signed before the date of the Decree has effect in the investment license or contract oil, gas has the resource tax regulations shall follow the provisions in the investment license, or oil, gas contract signed. As for the oil, gas contract has not been signed prior to the date of this Decree are enforceable but has been the Prime Minister for approval specific to the resource tax rate then follow the decision of approval of the Prime Minister.
Article 12. The Ministry of Finance shall guide the implementation of this Decree.
The Ministers, heads of ministerial agencies, heads of government agencies, the Chairman of people's Committee of the province, central cities and other organizations and individuals concerned is responsible for the implementation of this Decree.

  



TM. The GOVERNMENT of PRIME MINISTER (signed) Nguyen Tan Dung