List of prices for calculating resource royalty in xoilac tv trực tiếp bóng đá hôm nay year 2025 issued in Quang Nam province?
List of prices for calculating resource royalty in xoilac tv trực tiếp bóng đá hôm nay year 2025 issued in Quang Nam province?
On December 31, 2024, xoilac tv trực tiếp bóng đá hôm nay People's Committee of Quang Nam Province issued Decision No. 3332/QD-UBND regarding xoilac tv trực tiếp bóng đá hôm nay prices for calculating resource royalty in 2025 for xoilac tv trực tiếp bóng đá hôm nay area of Quang Nam Province. This decision will be effective from January 1, 2025.
Downloadxoilac tv trực tiếp bóng đá hôm nay prices for calculating resource royalty in 2025 in Quang Nam Province
xoilac tv trực tiếp bóng đá hôm nay prices for calculating resource royalty in 2025 in Quang Nam Province includes xoilac tv trực tiếp bóng đá hôm nay following valuation tables:
- Download: Tax valuation table for metallic minerals: Appendix I
- Download: Tax valuation table for non-metallic minerals: Appendix II
- Download: Tax valuation table for natural forest products: Appendix III
- Download: Tax valuation table for natural seafood: Appendix IV
- Download: Tax valuation table for natural water: Appendix V
- Download: Tax valuation table for natural bird's nests: Appendix VI
- Download: Tax valuation table for other resources: Appendix VII
List of prices for calculating resource royalty in xoilac tv trực tiếp bóng đá hôm nay year 2025 issued in Quang Nam province?(Image from xoilac tv trực tiếp bóng đá hôm nay Internet)
Which types of resoureare subject to xoilac tv trực tiếp bóng đá hôm nay resource royalty in Vietnam?
According to Article 2 of xoilac tv trực tiếp bóng đá hôm nayLaw on resource royalty 2009, amended by Clause 1, Article 4 of xoilac tv trực tiếp bóng đá hôm nayLaw on Amendments of Tax Laws 2014, entities subject to xoilac tv trực tiếp bóng đá hôm nay resource royalty include:
- Metallic minerals.
- Non-metallic minerals.
- Crude oil.
- Natural gas and coal gas.
- Products from natural forests, excluding animals.
- Natural seafood, including marine animals and plants.
- Natural water, including surface water and groundwater, excluding natural water used for agriculture, forestry, fishery, and salt production.
- Natural bird's nests.
- Other resources as prescribed by xoilac tv trực tiếp bóng đá hôm nay Standing Committee of xoilac tv trực tiếp bóng đá hôm nay National Assembly.
How is xoilac tv trực tiếp bóng đá hôm nay natural resource output determined in Vietnam?
According to Article 5 of xoilac tv trực tiếp bóng đá hôm nayLaw on resource royalty 2009, xoilac tv trực tiếp bóng đá hôm nay natural resource output is determined as follows:
- For extracted resources with identifiable quantities, weight, or volume, xoilac tv trực tiếp bóng đá hôm nay taxable resource output is xoilac tv trực tiếp bóng đá hôm nay actual quantity, weight, or volume of resources extracted during xoilac tv trực tiếp bóng đá hôm nay tax period.
- For extracted resources whose actual quantity, weight, or volume cannot be determined due to different materials, xoilac tv trực tiếp bóng đá hôm nay taxable resource output is determined based on xoilac tv trực tiếp bóng đá hôm nay quantity, weight, or volume obtained after selective sifting and classification.
- For resources extracted for use in xoilac tv trực tiếp bóng đá hôm nay production of other products without direct determination of xoilac tv trực tiếp bóng đá hôm nay actual extracted quantity, weight, or volume, xoilac tv trực tiếp bóng đá hôm nay taxable resource output is based on xoilac tv trực tiếp bóng đá hôm nay quantity of products produced during xoilac tv trực tiếp bóng đá hôm nay tax period and xoilac tv trực tiếp bóng đá hôm nay resource usage norm per unit of product.
- For natural water used in hydropower production, xoilac tv trực tiếp bóng đá hôm nay taxable resource output is xoilac tv trực tiếp bóng đá hôm nay electricity output sold to xoilac tv trực tiếp bóng đá hôm nay purchaser as per purchase and sale contracts, or in xoilac tv trực tiếp bóng đá hôm nay absence of a contract, determined according to xoilac tv trực tiếp bóng đá hôm nay Vietnamese standard measurement system, with confirmation from xoilac tv trực tiếp bóng đá hôm nay buyer and seller or parties involved in delivery and receipt.
- For natural mineral water, natural hot water, and natural water used for industrial purposes, xoilac tv trực tiếp bóng đá hôm nay taxable resource output is determined in cubic meters (m³) or liters (l) according to xoilac tv trực tiếp bóng đá hôm nay Vietnamese standard measurement system.
- For resources extracted manually, in dispersed locations, or in mobile, intermittent extractions, where xoilac tv trực tiếp bóng đá hôm nay estimated annual extraction value is less than 200,000,000 dong, a fixed quota for extracted resources is used for taxation based on seasonal or periodic calculations. xoilac tv trực tiếp bóng đá hôm nay tax authority collaborates with local relevant agencies to determine xoilac tv trực tiếp bóng đá hôm nay extracted resource quotas for tax calculation.
How is xoilac tv trực tiếp bóng đá hôm nay price for calculating resource royalty determined?
As stipulated in Article 6 of xoilac tv trực tiếp bóng đá hôm nayLaw on resource royalty 2009, xoilac tv trực tiếp bóng đá hôm nay price for calculating resource royalty is determined as follows:
(1) xoilac tv trực tiếp bóng đá hôm nay price for calculating resource royalty is xoilac tv trực tiếp bóng đá hôm nay selling price of a unit of resource product of xoilac tv trực tiếp bóng đá hôm nay organization or individual extracting resources, excluding value-added tax.
(2) In cases where xoilac tv trực tiếp bóng đá hôm nay resource price is not determined, xoilac tv trực tiếp bóng đá hôm nay price for calculating resource royalty is determined based on:
- xoilac tv trực tiếp bóng đá hôm nay actual selling price on xoilac tv trực tiếp bóng đá hôm nay regional market for similar resource unit products but not less than xoilac tv trực tiếp bóng đá hôm nay tax valuation set by xoilac tv trực tiếp bóng đá hôm nay provincial People's Committee.
- In cases where xoilac tv trực tiếp bóng đá hôm nay extracted resource contains various different materials, xoilac tv trực tiếp bóng đá hôm nay tax valuation is determined by xoilac tv trực tiếp bóng đá hôm nay unit price of each material and its concentration in xoilac tv trực tiếp bóng đá hôm nay extracted resource, but not less than xoilac tv trực tiếp bóng đá hôm nay tax rate specified by xoilac tv trực tiếp bóng đá hôm nay provincial People's Committee.
(3) Specific tax valuations for certain cases include:
- For natural water used for hydropower production, it is xoilac tv trực tiếp bóng đá hôm nay average commercial electricity selling price.
- For timber, it is xoilac tv trực tiếp bóng đá hôm nay selling price at xoilac tv trực tiếp bóng đá hôm nay delivery yard; if xoilac tv trực tiếp bóng đá hôm nay delivery yard price is not available, xoilac tv trực tiếp bóng đá hôm nay tax valuation is determined according to xoilac tv trực tiếp bóng đá hôm nay provincial People's Committee's tax rate.
- For extracted resources not consumed domestically but exported, it is xoilac tv trực tiếp bóng đá hôm nay export price.
- For crude oil, natural gas, and coal gas, it is xoilac tv trực tiếp bóng đá hôm nay selling price at xoilac tv trực tiếp bóng đá hôm nay delivery point—xoilac tv trực tiếp bóng đá hôm nay point agreed in xoilac tv trực tiếp bóng đá hôm nay petroleum contract where xoilac tv trực tiếp bóng đá hôm nay ownership is transferred to xoilac tv trực tiếp bóng đá hôm nay contract parties.
(4) xoilac tv trực tiếp bóng đá hôm nay provincial People's Committee specifies xoilac tv trực tiếp bóng đá hôm nay tax valuation for resources without a determined unit selling price, except for crude oil, natural gas, coal gas, and natural water used for hydropower production.
