trực tiếp bóng đá hôm nay euroWhat are distribution methods for resource royalty in Vietnam?
What aredistribution methods for resource royaltyin Vietnam?
Based on Clause 2, Article 15 ofCircular 80/2021/TT-BTC, the distribution methods for resource royalty trực tiếp bóng đá hôm nay euro regulated as follows:
(1) Basis for distributing resource royalty payable to each province:
- The area of the hydroelectric reservoir trực tiếp bóng đá hôm nay euro t, the area of the hydroelectric reservoir in province G trực tiếp bóng đá hôm nay euro t.1, the area in province H trực tiếp bóng đá hôm nay euro t.2.
+ The percentage (%) of the reservoir area in province G trực tiếp bóng đá hôm nay euro T.1 = t.1/t x 100.
+ The percentage (%) of the reservoir area in province H trực tiếp bóng đá hôm nay euro T.2 = t.2/t x 100.
- Compensation expenses for site clearance and resettlement are k; expenses for site clearance and resettlement in province G trực tiếp bóng đá hôm nay euro k.1; in province H trực tiếp bóng đá hôm nay euro k.2.
+ The percentage (%) for compensation expenses for site clearance and resettlement in province G trực tiếp bóng đá hôm nay euro K.1 = k.1/k x 100.
+ The percentage (%) in province H trực tiếp bóng đá hôm nay euro K.2 = k.2/k x 100.
- The number of households needing relocation trực tiếp bóng đá hôm nay euro s, with s.1 in province G, and s.2 in province H.
+ The percentage (%) of households needing relocation in province G trực tiếp bóng đá hôm nay euro S.1 = s.1/s x 100.
+ The percentage (%) in province H trực tiếp bóng đá hôm nay euro S.2 = s.2/s x 100.
- The value of compensation for material damage in the reservoir area trực tiếp bóng đá hôm nay euro v, with v.1 in province G and v.2 in province H.
+ The percentage (%) of compensation value for material damage in province G trực tiếp bóng đá hôm nay euro V.1 = v.1/v x 100.
+ The percentage (%) in province H trực tiếp bóng đá hôm nay euro V.2 = v.2/v x 100.
(2) Calculation formula:
What are distribution methods for resource royalty in Vietnam?(Image from the Internet)
Whenis the resource royalty distributed?Howis resource royalty declared and paid in Vietnam?
Based on Clauses 1 and 3, Article 15 ofCircular 80/2021/TT-BTC, regulations are provided for cases where the resource royalty trực tiếp bóng đá hôm nay euro distributed and how it trực tiếp bóng đá hôm nay euro declared and paid. Specifically:
- The case where resource royalty trực tiếp bóng đá hôm nay euro distributed trực tiếp bóng đá hôm nay euro the production activity of hydroelectric power with reservoirs located in multiple provinces.
- Declaration and payment of resource royalty:
Taxpayers with hydroelectric power plants are required to declare resource royalty and submit tax declaration dossiers according to Form No. 01/TAIN, and tax finalization dossiers according to Form No. 02/TAIN to the tax authority managing the state budget revenue where the exploitation of water resources occurs.
If the hydroelectric reservoir of a power plant trực tiếp bóng đá hôm nay euro located in multiple provinces, taxpayers must submit tax declarations according to Form No. 01/TAIN and tax finalization according to Form No. 02/TAIN, along with an appendix of the resource royalty distribution to localities benefiting from the revenue from hydroelectric power production, according to Form No. 01-1/TAIN issued with Appendix 2 ofCircular 80/2021/TT-BTCof the hydroelectric plant at the tax authority where the power plant's headquarters are located; tax payments shall be distributed to the province with the hydroelectric reservoir as regulated in Clause 4, Article 12 ofCircular 80/2021/TT-BTC.
What are regulations onthe resource royalty calculation price in Vietnam?
According to Article 6 of theLaw on resource royalty 2009, the tax calculation price trực tiếp bóng đá hôm nay euro regulated as follows:
- The price for calculating resource royalty trực tiếp bóng đá hôm nay euro the selling price per unit of resource product by the exploiting organization or individual, excluding value-added tax.
- If the resource's selling price trực tiếp bóng đá hôm nay euro not determined, the tax calculation price shall be determined based on one of the following bases:
+ The actual market selling price in the area for the same type of resource product, but not lower than the tax calculation price prescribed by the Provincial People's Committee;
+ If the exploited resource contains different substances, the tax calculation price trực tiếp bóng đá hôm nay euro determined based on the selling price per unit of each substance and its content in the exploited resource, but not lower than the price prescribed by the Provincial People's Committee.
- Specific resource royalty calculation prices in certain cases are regulated as follows:
+ For natural water used for hydroelectric production, it trực tiếp bóng đá hôm nay euro the average commercial electricity selling price;
+ For timber, it trực tiếp bóng đá hôm nay euro the selling price at the delivery site; if the price trực tiếp bóng đá hôm nay euro not determined at the delivery site, the tax price trực tiếp bóng đá hôm nay euro determined based on the price specified by the Provincial People's Committee;
+ For resources exploited for export without domestic consumption, it trực tiếp bóng đá hôm nay euro the export price;
+ For crude oil, natural gas, and coal gas, it trực tiếp bóng đá hôm nay euro the selling price at the delivery point, as agreed in the petroleum contract, where ownership trực tiếp bóng đá hôm nay euro transferred to participants in the petroleum contract.
- The Provincial People's Committee specifically prescribes the tax calculation price for resources without a determined selling price per unit, excluding crude oil, natural gas, coal gas, and natural water used for hydroelectric production.
