What are xem bóng đá trực tiếp nhà cái regulations on xem bóng đá trực tiếp nhà cái determination of xem bóng đá trực tiếp nhà cái taxable extraction quantity of natural resources in Vietnam?
What is xem bóng đá trực tiếp nhà cái basis of severance tax calculation in Vietnam?
Under Article 4 ofCircular 152/2015/TT-BTC:
Basis for tax calculation
1. xem bóng đá trực tiếp nhà cái basis for calculation of severance tax is xem bóng đá trực tiếp nhà cái taxable extraction quantity of natural resources, severance tax-liable price, and tax rate.
2. Severance tax payable in xem bóng đá trực tiếp nhà cái period
Severance tax payable in xem bóng đá trực tiếp nhà cái period
=
Taxable extraction quantityof natural resources
x
severance tax-liable price
x
Tax rate
In case an authority imposes a certain amount of severance tax on a unit of natural resources extracted, severance tax is calculated as follows:
Severance tax payable in xem bóng đá trực tiếp nhà cái period
=
Taxable extraction quantity
x
Severance tax on a unit of natural resources extracted
Imposition of severance tax must be based on xem bóng đá trực tiếp nhà cái database of tax authorities and conform to regulations on tax imposition.
Thus, xem bóng đá trực tiếp nhà cái basis for calculating xem bóng đá trực tiếp nhà cái severance tax is xem bóng đá trực tiếp nhà cái taxable extraction quantity, xem bóng đá trực tiếp nhà cái severance tax-liable price, and xem bóng đá trực tiếp nhà cái severance tax rate.
What are xem bóng đá trực tiếp nhà cái regulations on xem bóng đá trực tiếp nhà cái determination of xem bóng đá trực tiếp nhà cái taxable extraction quantity of natural resources in Vietnam? (Image from xem bóng đá trực tiếp nhà cái Internet)
What are xem bóng đá trực tiếp nhà cái regulations on xem bóng đá trực tiếp nhà cái determination ofthe taxable extraction quantity of natural resources in Vietnam?
According to Article 5 of xem bóng đá trực tiếp nhà cáiseverance tax Law 2009, xem bóng đá trực tiếp nhà cái taxable extraction quantity is determined as follows:
- For an exploited natural resource xem bóng đá trực tiếp nhà cái quantity, weight or volume of which can be determined, xem bóng đá trực tiếp nhà cái taxable extraction quantity is xem bóng đá trực tiếp nhà cái quantity, weight or volume of natural resource actually exploited in a severance tax period.
- For an exploited natural resource xem bóng đá trực tiếp nhà cái quantity, weight or volume of which cannot be determined because this natural resource contains different substances and impurities, xem bóng đá trực tiếp nhà cái taxable extraction quantity shall be determined based on xem bóng đá trực tiếp nhà cái quantity, weight or volume of each substance obtained from sorting and classification.
- For natural resources which are not sold but used for turning out other products, if their actually exploited quantity, weight or volume cannot be directly determined, xem bóng đá trực tiếp nhà cái taxable extraction quantity shall be determined based on xem bóng đá trực tiếp nhà cái output of products turned out in a severance tax period and xem bóng đá trực tiếp nhà cái use norm of natural resource per unit of product.
- For natural water used for hydropower generation, xem bóng đá trực tiếp nhà cái taxable extraction quantity is xem bóng đá trực tiếp nhà cái output of electricity sold by a hydropower generation establishment to an electricity buyer under an electricity purchase and sale contract or xem bóng đá trực tiếp nhà cái output of delivered electricity, in case such contract is unavailable, which is determined according to xem bóng đá trực tiếp nhà cái metering system up to Vietnam's measurement and quality standards, certified by xem bóng đá trực tiếp nhà cái purchaser and seller or xem bóng đá trực tiếp nhà cái deliverer and recipient.
- For natural mineral water, natural thermal water and natural water used for industrial purposes, xem bóng đá trực tiếp nhà cái taxable extraction quantity shall be determined in cubic meter On1) or liter (I) according to xem bóng đá trực tiếp nhà cái metering system up to Vietnam's measurement and quality standards.
- For natural resources exploited on a manual, scattered or mobile, irregular basis, if xem bóng đá trực tiếp nhà cái planned output of exploited natural resources in a year is valued at under VNI) 200 million, a fixed output of exploited natural resources may be determined on a regular or seasonal basis for severance tax calculation. Tax offices shall coordinate with local concerned agencies in determining xem bóng đá trực tiếp nhà cái fixed output of exploited natural resources for severance tax calculation.
What items aresubject to severance tax in Vietnam?
According to Article 2 ofCircular 152/2015/TT-BTC, xem bóng đá trực tiếp nhà cái items subject to severance tax prescribed inCircular 152/2015/TT-BTC, are natural resources within xem bóng đá trực tiếp nhà cái land, islands, internal waters, territorial sea, contiguous zones, exclusive economic zone, and continental shelves under xem bóng đá trực tiếp nhà cái sovereignty and jurisdiction of xem bóng đá trực tiếp nhà cái Socialist Republic of Vietnam, including:
- Metallic minerals.
- Non-metallic minerals.
- Products of natural forests, including plants and other products of natural forests other than animals, anise, cinnamon, cardamom planted by taxpayers within xem bóng đá trực tiếp nhà cái area of natural forests they are given to cultivate and protect.
- Natural aquatic organisms, including marine animals and plants.
- Natural water, including: surface water and groundwater other than natural water used for agriculture, forestry, aquaculture, salt production, and seawater used for cooling machines.
Seawater used for cooling machines mentioned in this Clause must comply with regulations on environment, effectiveness of water recirculation, and technical requirements certified by competent authorities. xem bóng đá trực tiếp nhà cái act of causing pollution when using seawater or using seawater without satisfying environmental standards shall be dealt with in accordance with xem bóng đá trực tiếp nhà cái legal regulations.
- Natural bird’s nests other than those collected from construction of houses to attract and raise natural swifts to collect their nest.
Bird’s nests collected from construction of houses to attract and raise natural swifts to collect their nest must comply with xem bóng đá trực tiếp nhà cái legal regulations.
- xem bóng đá trực tiếp nhà cái Ministry of Finance shall cooperate with relevant Ministries and agencies in reporting other natural resources to xem bóng đá trực tiếp nhà cái Government.
