For mineral extraction, which entities are severance xem bóng đá trực tiếp vtv2 payers in Vietnam?
What is the guidance for determining the quantity or weight of natural resources containing various substances or impurities in Vietnam?
Under Clause 2, Article 5 ofCircular 152/2015/TT-BTC, if the quantity or weight of natural resources is not determinable because they contain various substances or impurities, and natural resources are sold after screening and classification, taxable extraction quantity is calculated as follows:
+ If the substances can be separated, the taxable extraction quantity is determined according to the quantity, weight of the natural resources or each substance obtained after screening and classification.
In case earth, stones, wastes, dregs collected after screening are sold, severance xem bóng đá trực tiếp vtv2 on the quantity of natural resources in the wastes, dregs sold shall be paid at corresponding severance xem bóng đá trực tiếp vtv2 rates.
Example 1: in case coal extracted from the mine contains impurities, earth, stones, and has to be screened and classified before being sold, the taxableextraction quantityis the quantity of coal that has been screened and classified. In case the wastes sold contains coal and other natural resources, severance xem bóng đá trực tiếp vtv2 shall be charged upon taxable natural resources in the wastes at actual selling price and corresponding xem bóng đá trực tiếp vtv2 rates.
Example 2: After extracted iron ore is screened, they collected 2 kg of gold nuggets and 100 tonnes of iron ore. Severance xem bóng đá trực tiếp vtv2 shall be charged on the quantity of gold nuggets and iron ore obtained. Quantities of other natural resources serving the process of mineral extraction, such as water for screening, will also be determined to calculate xem bóng đá trực tiếp vtv2.
+ If the ore extracted contain various substances (polymetallic ore) and the quantity of each substance cannot be determined after screening and classification, the taxable extraction quantity of each substance depends on the actual quantity of extracted ore and ratio of each substance in the ore. The ratio of each substance in the ore is determined according to the ore sample inspected and approved by competent authorities. In case the ratio of each substance in the ore is different than the ore sample, the taxable extraction quantity will depend on the analysis result given by a competent authority.
Example 3: Enterprise B extracts 1000 tonnes of ore in the month which contains various substances. According to the mining license and substance ratio in the ore sample approved by National Reserve Evaluation Council: copper ore: 60%; silver ore: 0.2%; tin ore: 0.5%.
Taxable quantity of each substance:
- Copper ore: 1,000 tones x 60% = 600 tonnes.
- Silver ore: 1,000 tones x 0.2% = 2 tonnes.
- Tin ore: 1,000 tones x 0.5% = 5 tonnes.
Severance xem bóng đá trực tiếp vtv2 shall be calculated according to the unit price and quantity of each substance in the ore.
Thus, depending on the specific type of resource, the quantity and weight of extracted resources containing various substances and impurities can be determined accordingly.
For mineral extraction, which entities are severance xem bóng đá trực tiếp vtv2 payers in Vietnam? (Image from the Internet)
What are the 3 severance xem bóng đá trực tiếp vtv2 bases by quantity in Vietnam?
Pursuant to Article 4 of the2009 Resource xem bóng đá trực tiếp vtv2 Law, the severance xem bóng đá trực tiếp vtv2 basesin Vietnam include::
[1]natural resource output used for severance xem bóng đá trực tiếp vtv2 calculation
[2]severance xem bóng đá trực tiếp vtv2-liable price
[3]severance xem bóng đá trực tiếp vtv2 rate
For mineral extraction, which entities are severance xem bóng đá trực tiếp vtv2 payers in Vietnam?
According to Article 3 ofCircular 152/2015/TT-BTC, the regulation on resource xem bóng đá trực tiếp vtv2 payers in mineral exploitation activities is as follows:
Taxpayers
Payers of severance xem bóng đá trực tiếp vtv2 (hereinafter referred to as taxpayers) are organizations and individuals (hereinafter referred to as entities) that extract natural resources subject to severance xem bóng đá trực tiếp vtv2 mentioned in Article 2 of this Circular.Taxpayers in some particular cases:
1. For mineral extraction, taxpayers are the organizations and business households granted the License for mineral extraction by competent authorities.
In case an organization is granted the license for mineral extraction and permitted to cooperate with other organizations and individuals extracting natural resources, and there are separate regulations on taxpayers, the taxpayers shall be identified according to such regulations.
In case an organization is granted the license for mineral extraction and then delegates its affiliates to carry out mineral extraction, each affiliate is a taxpayer.
2. If a joint venture is established among resource-extracting enterprises, the joint venture is the taxpayer;
In case a Vietnamese party and a foreign party participate in the same contract for cooperation in resource extraction, the obligation to pay xem bóng đá trực tiếp vtv2 of each party must be specified in the contract. Otherwise, all parties must declare and pay severance xem bóng đá trực tiếp vtv2 or appoint a representative to pay severance xem bóng đá trực tiếp vtv2.
3. In case an entity is awarded a construction contract and extracts a certain amount of natural resources that is permitted by the authorities, or the extraction/use of such natural resources is not contrary to regulations of law on resource extraction, such entity must declare and pay severance xem bóng đá trực tiếp vtv2 to the local xem bóng đá trực tiếp vtv2 authority in the area where natural resources are extracted.
4. Every entity using water from irrigation works for power generation is taxpayer, regardless of sources of capital for the irrigation works.
In case the organization managing the irrigation work supplies water for other entities to produce clean water or water for other purposes (other than power generation), the organization managing the irrigation work supplies water is the taxpayer.
5. In case natural resources that are banned from extraction or illegally extracted are confiscated, subject to severance xem bóng đá trực tiếp vtv2, and permitted to be sold, the organization assigned to sell such natural resources shall pay severance xem bóng đá trực tiếp vtv2 whenever it is incurred to its supervisory xem bóng đá trực tiếp vtv2 authority before retaining the cost of arrest, auction, reward.
Thus, according to the above provisions, for mineral extraction, taxpayers are the organizations and business households granted the License for mineral extraction by competent authorities.
*Note:In case an organization is granted the license for mineral extraction and permitted to cooperate with other organizations and individuals extracting natural resources, and there are separate regulations on taxpayers, the taxpayers shall be identified according to such regulations.
In case an organization is granted the license for mineral extraction and then delegates its affiliates to carry out mineral extraction, each affiliate is a taxpayer. |