Vietnam: Which budget does vtv5 trực tiếp bóng đá hôm nay environmental protection fee on extraction of natural gas go into?
Vietnam: Which budget does vtv5 trực tiếp bóng đá hôm nay environmental protection fee on extraction of natural gas go into?
Based on Clause 3, Article 8 ofDecree 27/2023/ND-CP, vtv5 trực tiếp bóng đá hôm nay provisions are as follows:
Declaration, payment, management, and use of fees
1. Declaration and payment of environmental protection fees for mineral extraction shall be in accordance with vtv5 trực tiếp bóng đá hôm nay provisions of vtv5 trực tiếp bóng đá hôm nay law on tax management.
2. vtv5 trực tiếp bóng đá hôm nay environmental protection fee on mineral extraction (excluding crude oil, natural gas, coal gas) is a local budget revenue, enjoying 100%, managed and used according to vtv5 trực tiếp bóng đá hôm nay State Budget Law.
3. vtv5 trực tiếp bóng đá hôm nay environmental protection fee on crude oil, natural gas, coal gas is a central budget revenue, enjoying 100%, managed and used according to vtv5 trực tiếp bóng đá hôm nay State Budget Law.
Based on vtv5 trực tiếp bóng đá hôm nay above-stated regulation, vtv5 trực tiếp bóng đá hôm nay environmental protection fee on crude oil, natural gas, coal gas is a central budget revenue, enjoying 100%, managed and used according to vtv5 trực tiếp bóng đá hôm nay State Budget Law.
Vietnam: Which budget does vtv5 trực tiếp bóng đá hôm nay environmental protection fee on extraction of natural gas go into?(Image from Internet)
What is vtv5 trực tiếp bóng đá hôm nay environmental protection fee rate for extraction of natural gas in Vietnam?
Based on Clause 1, Article 6 ofDecree 27/2023/ND-CP, vtv5 trực tiếp bóng đá hôm nay fee rates for environmental protection in extraction of natural gas are specified as follows:
Fee rate
1. vtv5 trực tiếp bóng đá hôm nay fee rate for environmental protection regarding crude oil extraction: 100,000 VND/ton; for natural gas, coal gas: 50 VND/m3. As for natural gas obtained during crude oil extraction (associated gas): 35 VND/m3.
2. vtv5 trực tiếp bóng đá hôm nay fee rate for environmental protection for mineral extraction (including cases of production and business activities of organizations, individuals not for mineral extraction but obtaining minerals) according to vtv5 trực tiếp bóng đá hôm nay fee schedule issued with this Decree.
3. vtv5 trực tiếp bóng đá hôm nay fee rate for environmental protection in activities of mineral salvage extraction according to mineral law is 60% of vtv5 trực tiếp bóng đá hôm nay fee rate for vtv5 trực tiếp bóng đá hôm nay corresponding mineral specified in vtv5 trực tiếp bóng đá hôm nay fee schedule issued with this Decree.
4. Based on vtv5 trực tiếp bóng đá hôm nay principles for determining fee rates stipulated in vtv5 trực tiếp bóng đá hôm nay Law on Fees and Charges, vtv5 trực tiếp bóng đá hôm nay fee schedule issued with this Decree, and referring to vtv5 trực tiếp bóng đá hôm nay fee rates of localities with similar mineral extractions subject to fees, vtv5 trực tiếp bóng đá hôm nay provincial People's Councils decide on specific fee rates, units of calculation for environmental protection fees applicable to each type of mineral in vtv5 trực tiếp bóng đá hôm nay locality in accordance with vtv5 trực tiếp bóng đá hôm nay actual situation in each period.
Thus, according to vtv5 trực tiếp bóng đá hôm nay above regulations, vtv5 trực tiếp bóng đá hôm nay environmental protection fee rate for extraction of natural gas is 50 VND/m3.
As for natural gas obtained during crude oil extraction (associated gas): 35 VND/m3.
Who must pay vtv5 trực tiếp bóng đá hôm nay environmental protection fee on extraction of natural gas in Vietnam?
Based on Article 4 ofDecree 27/2023/ND-CP, vtv5 trực tiếp bóng đá hôm nay provisions on fee payers are as follows:
Fee payers
Environmental protection fee payers for mineral extraction under this Decree include:
1. Organizations, individuals extracting minerals as prescribed by mineral law.
2. Vietnamese or foreign organizations, individuals permitted to extract crude oil, natural gas, coal gas based on petroleum contracts or providing petroleum services in accordance with vtv5 trực tiếp bóng đá hôm nay petroleum law.
3. Organizations, individuals permitted to extract small-scale minerals sold to institutions, individuals acting as focal point collectors and vtv5 trực tiếp bóng đá hôm nay institutions, individuals acting as focal point collectors commit in writing to declare and pay fees on behalf of vtv5 trực tiếp bóng đá hôm nay extracting organizations, individuals, then vtv5 trực tiếp bóng đá hôm nay focal point collector is vtv5 trực tiếp bóng đá hôm nay fee payer.
vtv5 trực tiếp bóng đá hôm nay subjects required to pay vtv5 trực tiếp bóng đá hôm nay environmental protection fee on extraction of natural gas are Vietnamese or foreign organizations, individuals permitted to extract crude oil, natural gas, coal gas based on petroleum contracts or providing petroleum services in accordance with vtv5 trực tiếp bóng đá hôm nay petroleum law.
What are vtv5 trực tiếp bóng đá hôm nay cases exempted from environmental protection fees for extraction of natural gas in Vietnam?
Based on Article 5 ofDecree 27/2023/ND-CP, provisions on cases exempted from environmental protection fees for extraction activities are specified as follows:
- Activities of extracting minerals for common construction materials within vtv5 trực tiếp bóng đá hôm nay land area under vtv5 trực tiếp bóng đá hôm nay land use rights of households, individuals to construct household, individual structures within that area.
- Activities of extracting soil, rock for leveling, constructing security, military works, disaster prevention, and disaster recovery. In cases where extracted soil, rock is used both for leveling, constructing security, military works, disaster prevention and recovery, and for other purposes, organizations, individuals are responsible for determining vtv5 trực tiếp bóng đá hôm nay volume of soil, rock exempted; vtv5 trực tiếp bóng đá hôm nay amount used for other purposes must pay environmental protection fees for mineral extraction.
- Using stripped soil, waste soil and rock from extraction processes to rehabilitate, restore vtv5 trực tiếp bóng đá hôm nay environment at vtv5 trực tiếp bóng đá hôm nay extraction site according to vtv5 trực tiếp bóng đá hôm nay environmental rehabilitation plan approved by competent authorities.
vtv5 trực tiếp bóng đá hôm nay determination of vtv5 trực tiếp bóng đá hôm nay quantity of stripped soil, waste soil, and rock exempted from environmental protection fees is based on:
+ Minutes of acceptance of volume of each extraction technology phase including: Soil preparation, excavation, transport, rock disposal as prescribed at point b, Clause 2, Article 41Decree No. 158/2016/ND-CP.
+ Environmental rehabilitation plan approved by competent state agencies as prescribed in Clause 3, Article 67Law on Environmental Protection.
+ Mine closure dossier approved by competent state agencies according to vtv5 trực tiếp bóng đá hôm nay provisions of mineral law.
