Can trực tiếp bóng đá euro hôm nay taxable price of a natural resource be lower than one imposed by trực tiếp bóng đá euro hôm nay People’s Committee of trực tiếp bóng đá euro hôm nay province in Vietnam?

Can trực tiếp bóng đá euro hôm nay taxable price of a natural resource be lower than one imposed by trực tiếp bóng đá euro hôm nay People’s Committee of trực tiếp bóng đá euro hôm nay province in Vietnam?

Under Article 6 ofCircular 152/2015/TT-BTCwhich stipulates trực tiếp bóng đá euro hôm nay taxable prices of natural resources:

Taxable prices of natural resources

Taxable price of a natural resource is trực tiếp bóng đá euro hôm nay selling price of a unit of natural resource-derived products imposed by trực tiếp bóng đá euro hôm nay extracting entity exclusive of VAT. This price must not fall below trực tiếp bóng đá euro hôm nay taxable price imposed by trực tiếp bóng đá euro hôm nay People’s Committee of trực tiếp bóng đá euro hôm nay province. Otherwise, trực tiếp bóng đá euro hôm nay taxable price imposed by trực tiếp bóng đá euro hôm nay People’s Committee of trực tiếp bóng đá euro hôm nay province shall apply.

If trực tiếp bóng đá euro hôm nay cost of transport of natural resource-derived products and selling price are written on separate invoices, trực tiếp bóng đá euro hôm nay taxable price is trực tiếp bóng đá euro hôm nay selling price exclusive of transport cost.

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Thus, according to trực tiếp bóng đá euro hôm nay above regulations, trực tiếp bóng đá euro hôm nay taxable price of a natural resource must not be lower than one imposed by trực tiếp bóng đá euro hôm nay People’s Committee of trực tiếp bóng đá euro hôm nay province in Vietnam.

*Note:Otherwise, trực tiếp bóng đá euro hôm nay taxable price imposed by trực tiếp bóng đá euro hôm nay People’s Committee of trực tiếp bóng đá euro hôm nay province shall apply.

Can trực tiếp bóng đá euro hôm nay taxable price of a natural resource be lower than one imposed by trực tiếp bóng đá euro hôm nay People’s Committee of trực tiếp bóng đá euro hôm nay province in Vietnam? (Image from trực tiếp bóng đá euro hôm nay Internet)

Whatis trực tiếp bóng đá euro hôm nay severancetaxable price fornatural resources of which unit prices of natural resource-derived products can be determinedin Vietnam?

Under Clause 1, Article 6 ofCircular 152/2015/TT-BTC, for natural resources of which unit prices of natural resource-derived products can be determined, trực tiếp bóng đá euro hôm nay taxableprice is calculated as follows:

-With regard to natural resources of which unit prices of natural resource-derived products can be determined

Taxable price is trực tiếp bóng đá euro hôm nay selling price of a unit of natural resource-derived products of trực tiếp bóng đá euro hôm nay same class and quality exclusive of VAT and extracted within trực tiếp bóng đá euro hôm nay month; Selling price of a unit of natural resource equals (=) total revenue (exclusive of VAT) from trực tiếp bóng đá euro hôm nay sale of trực tiếp bóng đá euro hôm nay resource divided by (:) total quantity of trực tiếp bóng đá euro hôm nay same resource sold in trực tiếp bóng đá euro hôm nay month.

If no revenue is earned though trực tiếp bóng đá euro hôm nay natural resource still extracted in trực tiếp bóng đá euro hôm nay month, taxable price is trực tiếp bóng đá euro hôm nay weighted mean of taxable unit price of trực tiếp bóng đá euro hôm nay latest month in which revenue is earned. If trực tiếp bóng đá euro hôm nay weighted mean of taxable unit price of trực tiếp bóng đá euro hôm nay latest month in which revenue is earned is lower than trực tiếp bóng đá euro hôm nay taxable price imposed by trực tiếp bóng đá euro hôm nay People’s Committee of trực tiếp bóng đá euro hôm nay province, trực tiếp bóng đá euro hôm nay taxable price imposed by trực tiếp bóng đá euro hôm nay People’s Committee of trực tiếp bóng đá euro hôm nay province shall apply.

In case organizations being legal entities extract natural resources for a corporation/conglomerate under contracts, or sell natural resources at prices decided by such corporation/conglomerate, trực tiếp bóng đá euro hôm nay taxable prices shall be decided by trực tiếp bóng đá euro hôm nay corporation/conglomerate but not lower than trực tiếp bóng đá euro hôm nay prices imposed by trực tiếp bóng đá euro hôm nay People’s Committee of trực tiếp bóng đá euro hôm nay province where natural resources are extracted.

Where is trực tiếp bóng đá euro hôm nay severance taxable price schedule in Vietnam posted?

Under Clause 5, Article 6 ofCircular 152/2015/TT-BTC:

Taxable prices of natural resources

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5. trực tiếp bóng đá euro hôm nay People’s Committees of provinces shall issue a new taxable price schedule annually as follows:

5.1. trực tiếp bóng đá euro hôm nay taxable price schedule shall contain information as trực tiếp bóng đá euro hôm nay basis for determination of severance tax on extraction of natural resources in trực tiếp bóng đá euro hôm nay province in accordance with policies and law, including: norms for use of natural resources as trực tiếp bóng đá euro hôm nay basis for conversion from natural resource-derived products or industrial products into quantity of extracted natural resources in trực tiếp bóng đá euro hôm nay natural resource-derived products and industrial products; corresponding taxable prices of extracted natural resources and natural resource-derived products, where:

a) Norms for use of natural resources as trực tiếp bóng đá euro hôm nay basis for conversion from natural resource-derived products or industrial products into quantity of extracted natural resources in trực tiếp bóng đá euro hôm nay natural resource-derived products and industrial products of enterprises in trực tiếp bóng đá euro hôm nay province are determined according to trực tiếp bóng đá euro hôm nay enterprises’ declaration and must be consistent with trực tiếp bóng đá euro hôm nay reports made by other agencies and organizations in terms of content, quality, extraction quantity, extraction methods, and ratio of obtainment in trực tiếp bóng đá euro hôm nay province where natural resources are extracted;

b) Taxable prices on trực tiếp bóng đá euro hôm nay price list are prices for extracted natural resources and natural resource-derived products corresponding to properties of natural resources and natural resource-derived products extracted, processed by enterprises in trực tiếp bóng đá euro hôm nay province, determined according to documents, sale contracts of enterprises/organizations in trực tiếp bóng đá euro hôm nay province in terms of quality and quantity of each type of natural resources, prices of natural resource-derived products on trực tiếp bóng đá euro hôm nay local market and adjacent markets, except for trực tiếp bóng đá euro hôm nay case mentioned in Point c Clause 5 of this Article.

c) Taxable prices of extracted natural resources used for further production and processing instead of being sold are calculated as follows:

c1) For resources used for further production or processing into natural resource-derived products, taxable prices are selling prices of natural resource-derived products exclusive of VAT (if sold domestically) or customs value exclusive of export duty (if exported);

c2) For resources used for further production or processing into industrial products for domestic sale or export, taxable prices are selling prices (if sold domestically) or customs value (if exported) of industrial products minus (-) export duty (if any) and processing cost.

Processing cost mentioned in c.2 shall comply with instructions of relevant Ministries, trực tiếp bóng đá euro hôm nay Ministry of Finance, and determined by trực tiếp bóng đá euro hôm nay Department of Finance of trực tiếp bóng đá euro hôm nay province in cooperation with tax authorities, resources and environment authorities, relevant specialized agencies, then submitted to trực tiếp bóng đá euro hôm nay People’s Committee of trực tiếp bóng đá euro hôm nay province for approval according to trực tiếp bóng đá euro hôm nay processing technologies under approved projects and business outcomes of trực tiếp bóng đá euro hôm nay enterprises extracting, processing natural resources in trực tiếp bóng đá euro hôm nay province, but do not include trực tiếp bóng đá euro hôm nay costs of extraction, screening, enrichment.

5.2. Taxable prices imposed by trực tiếp bóng đá euro hôm nay People’s Committees of provinces must conform to trực tiếp bóng đá euro hôm nay bracket of taxable prices promulgated by trực tiếp bóng đá euro hôm nay Ministry of Finance.

5.3. trực tiếp bóng đá euro hôm nay agencies appointed by trực tiếp bóng đá euro hôm nay People’s Committee of trực tiếp bóng đá euro hôm nay province shall cooperate with relevant agencies in proposing trực tiếp bóng đá euro hôm nay taxable price schedule to trực tiếp bóng đá euro hôm nay People’s Committee of trực tiếp bóng đá euro hôm nay province by December 31 for announcement on January 01 of trực tiếp bóng đá euro hôm nay succeeding year. In trực tiếp bóng đá euro hôm nay year, if trực tiếp bóng đá euro hôm nay selling price of a type or resource fluctuates beyond trực tiếp bóng đá euro hôm nay bracket of trực tiếp bóng đá euro hôm nay Ministry of Finance, trực tiếp bóng đá euro hôm nay Ministry of Finance must be notified to make prompt adjustments.

5.4. Tax authorities assigned to collect severance tax shall post trực tiếp bóng đá euro hôm nay taxable price schedule at their offices and send it to General Department of Taxation for developing a database about taxable prices.

Thus,according to trực tiếp bóng đá euro hôm nay above regulations, trực tiếp bóng đá euro hôm nay tax authorities assigned to collect severance tax shall post trực tiếp bóng đá euro hôm nay taxable price schedule at their offices and send it to General Department of Taxation for developing a database about taxable prices.