How to determine lịch trực tiếp bóng đá hôm nay-liable prices of timber in Vietnam?
How to determine lịch trực tiếp bóng đá hôm nay-liable prices of timber in Vietnam?
According to point b, clause 3, Article 6 of lịch trực tiếp bóng đá hôm nay2009 Law on Severance tax, the calculation of lịch trực tiếp bóng đá hôm nay-liable prices of resources is stipulated as follows:
Severance tax-liable prices
- lịch trực tiếp bóng đá hôm nay-liable prices of resources is the selling price per unit of the resource product, excluding value-added tax.
- In cases where the selling price of a resource is not determined, lịch trực tiếp bóng đá hôm nay-liable prices of resources is identified based on one of the following bases:
a) The actual selling price in the regional market of the same type of resource product but not lower than lịch trực tiếp bóng đá hôm nay-liable prices set by the Provincial People's Committee;
b) If the extracted resource contains several different components, lịch trực tiếp bóng đá hôm nay-liable prices is determined based on the selling price per unit and the content of each component in the extracted resource, but not lower than lịch trực tiếp bóng đá hôm nay-liable prices set by the Provincial People's Committee.
- lịch trực tiếp bóng đá hôm nay-liable prices of resources in specific cases is determined as follows:
a) For natural water used for hydropower production, it is lịch trực tiếp bóng đá hôm nay average commercial electricity selling price;
b) For timber, it is the selling price at the handover site; if the selling price at the handover site is not determined, lịch trực tiếp bóng đá hôm nay-liable prices is based on the value set by the Provincial People's Committee;
c) For resources extracted for export without domestic consumption, it is lịch trực tiếp bóng đá hôm nay export price;
d) For crude oil, natural gas, and coal gas, it is lịch trực tiếp bóng đá hôm nay selling price at lịch trực tiếp bóng đá hôm nay delivery point. lịch trực tiếp bóng đá hôm nay delivery point is lịch trực tiếp bóng đá hôm nay agreed location in lịch trực tiếp bóng đá hôm nay petroleum contract where lịch trực tiếp bóng đá hôm nay ownership of crude oil, natural gas, and coal gas is transferred to lịch trực tiếp bóng đá hôm nay parties involved in lịch trực tiếp bóng đá hôm nay petroleum contract.
Thus, lịch trực tiếp bóng đá hôm nay-liable prices of timber resources is the selling price at the handover site; if the selling price at the handover site is not determined, lịch trực tiếp bóng đá hôm nay-liable prices is based on the value set by the Provincial People's Committee.
How to determine lịch trực tiếp bóng đá hôm nay-liable prices of timber in Vietnam?(Image from lịch trực tiếp bóng đá hôm nay Internet)
Is lịch trực tiếp bóng đá hôm nay on timber declared monthly or separately in Vietnam?
Based on Article 8 ofDecree 126/2020/ND-CP, lịch trực tiếp bóng đá hôm nay regulations include:
Types of taxes declared monthly, quarterly, annually, separately, and tax finalization
- Types of taxes and other revenues from lịch trực tiếp bóng đá hôm nay state budget managed by lịch trực tiếp bóng đá hôm nay tax authorities declared monthly include:
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d) Severance tax, except for Severance tax specified in point e of this section.
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e) For activities of exploitation, sale of natural gas: Severance tax; corporate income tax; special taxes of lịch trực tiếp bóng đá hôm nay Vietnam - Russia Joint Venture "Vietsovpetro" at Lot 09.1 according to lịch trực tiếp bóng đá hôm nay Agreement between lịch trực tiếp bóng đá hôm nay Government of lịch trực tiếp bóng đá hôm nay Socialist Republic of Vietnam and lịch trực tiếp bóng đá hôm nay Government of lịch trực tiếp bóng đá hôm nay Russian Federation signed on December 27, 2010, regarding continued cooperation in geological exploration and oil and gas exploitation on lịch trực tiếp bóng đá hôm nay continental shelf of lịch trực tiếp bóng đá hôm nay Socialist Republic of Vietnam within lịch trực tiếp bóng đá hôm nay framework of lịch trực tiếp bóng đá hôm nay Vietnam - Russia Joint Venture "Vietsovpetro" (hereinafter referred to as Vietsovpetro Joint Venture at Lot 09.1); profit sharing from natural gas to lịch trực tiếp bóng đá hôm nay host country.
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- Types of taxes and other revenues from lịch trực tiếp bóng đá hôm nay state budget declared separately include:
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d) Severance tax of organizations assigned to sell seized and confiscated resources; irregular resource exploitation permitted by competent state authorities or exempt from permits as per lịch trực tiếp bóng đá hôm nay law.
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Thus, lịch trực tiếp bóng đá hôm nay on timber is declared monthly. Additionally, in cases where lịch trực tiếp bóng đá hôm nay on timber for organizations assigned to sell seized and confiscated resources, or irregular timber resource exploitation permitted by the state, is declared separately.
What are cases of exemption or reduction of severance tax on timber in Vietnam?
According to Article 9 of lịch trực tiếp bóng đá hôm nay2009 Law on Severance tax, as amended by clause 2, Article 4 of lịch trực tiếp bóng đá hôm nay2014 Law on Amendments to Tax Laws, lịch trực tiếp bóng đá hôm nay exemptions and reductions of severance tax are specified as follows:
Exemption and Reduction of Taxes
- Taxpayers who suffer from natural disasters, fires, or unexpected accidents causing damage to declared and taxed resources are considered for tax exemption or reduction on lịch trực tiếp bóng đá hôm nay damaged resources; if lịch trực tiếp bóng đá hôm nay tax has been paid, they are entitled to a refund of lịch trực tiếp bóng đá hôm nay paid tax or deduction from future payable Severance tax.
- Exemption from tax for natural seafood.
- Exemption from tax for branches, tops, firewood, bamboo, and other similar materials harvested by individuals for daily living.
- Exemption from tax for natural water used for hydropower production by households or individuals for self-production for daily living.
- Exemption from tax for natural water harvested by households or individuals for daily living.
- Exemption from tax for extracted land and locally used land within lịch trực tiếp bóng đá hôm nay allocated or leased land area; land exploited for leveling and construction of security, military, and dike works.
- Other cases of tax exemption or reduction as prescribed by lịch trực tiếp bóng đá hôm nay Standing Committee of lịch trực tiếp bóng đá hôm nay National Assembly.
According to lịch trực tiếp bóng đá hôm nay above regulations, cases of exemption or reduction of Severance tax on timber include:
- Taxpayers who suffer from natural disasters, fires, or unexpected accidents causing damage to declared and taxed resources are considered for tax exemption or reduction on lịch trực tiếp bóng đá hôm nay damaged resources; if lịch trực tiếp bóng đá hôm nay tax has been paid, they are entitled to a refund of lịch trực tiếp bóng đá hôm nay paid tax or deduction from future payable Severance tax.
- Exemption from tax for firewood harvested by individuals for daily living;
- Other cases of tax exemption or reduction as prescribed by lịch trực tiếp bóng đá hôm nay Standing Committee of lịch trực tiếp bóng đá hôm nay National Assembly.
