What is xem bóng đá trực tiếp vtv2 deadline for submitting resource royalty declaration for natural water used in hydropower generation in Vietnam?
Whatis xem bóng đá trực tiếp vtv2 deadline for submitting resource royaltydeclaration for natural water used in hydropower generation in Vietnam?
Based on Clause 1, Article 8 ofDecree 126/2020/ND-CP, it is stipulated as follows:
Types of taxes declared monthly, quarterly, annually, separately, and finalization tax declaration
- Types of taxes and other collections under xem bóng đá trực tiếp vtv2 state budget managed and collected by tax authorities that are declared monthly include:
a) Value-added tax, personal income tax. In cases where taxpayers meet xem bóng đá trực tiếp vtv2 criteria stipulated in Article 9 of this Decree, they may opt for quarterly declarations.
b) Special consumption tax.
c) Environmental protection tax.
d) resource royalty, excluding resource royalty stipulated at point e of this clause.
đ) Fees and charges under xem bóng đá trực tiếp vtv2 state budget (excluding fees and charges collected by xem bóng đá trực tiếp vtv2 representative agencies of xem bóng đá trực tiếp vtv2 Socialist Republic of Vietnam abroad according to xem bóng đá trực tiếp vtv2 provisions of Article 12 of this Decree; customs fees; fees for goods, luggage, and means of transport in transit).
e) For activities of extracting and selling natural gas: resource royalty; corporate income tax; special tax on xem bóng đá trực tiếp vtv2 Vietnam-Russia joint venture “Vietsovpetro” at Block 09.1 under xem bóng đá trực tiếp vtv2 Agreement between xem bóng đá trực tiếp vtv2 Government of xem bóng đá trực tiếp vtv2 Socialist Republic of Vietnam and xem bóng đá trực tiếp vtv2 Government of xem bóng đá trực tiếp vtv2 Russian Federation signed on December 27, 2010, regarding xem bóng đá trực tiếp vtv2 continued cooperation in geological exploration and oil extraction on xem bóng đá trực tiếp vtv2 continental shelf of xem bóng đá trực tiếp vtv2 Socialist Republic of Vietnam within xem bóng đá trực tiếp vtv2 framework of xem bóng đá trực tiếp vtv2 Vietnam-Russia joint venture “Vietsovpetro” (hereinafter referred to as Vietsovpetro Joint Venture at Block 09.1); divided profits from natural gas lot owner.
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Additionally, Clause 1, Article 44 of xem bóng đá trực tiếp vtv22019 Tax Administration Lawprescribes xem bóng đá trực tiếp vtv2 deadline for submitting tax declaration as follows:
Deadline for Submitting Tax declaration
- xem bóng đá trực tiếp vtv2 deadline for submitting tax declaration for taxes declared monthly and quarterly is prescribed as follows:
a) No later than xem bóng đá trực tiếp vtv2 20th day of xem bóng đá trực tiếp vtv2 month following xem bóng đá trực tiếp vtv2 month in which xem bóng đá trực tiếp vtv2 tax obligation arises for cases of monthly declarations and payments;
b) No later than xem bóng đá trực tiếp vtv2 last day of xem bóng đá trực tiếp vtv2 first month of xem bóng đá trực tiếp vtv2 quarter following xem bóng đá trực tiếp vtv2 quarter in which xem bóng đá trực tiếp vtv2 tax obligation arises for cases of quarterly declarations and payments.
- xem bóng đá trực tiếp vtv2 deadline for submitting tax declaration for types of taxes calculated annually is stipulated as follows:
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Based on xem bóng đá trực tiếp vtv2 above provisions, it can be observed that xem bóng đá trực tiếp vtv2 resource royalty is a type of tax declared monthly. Therefore, xem bóng đá trực tiếp vtv2 deadline for submitting xem bóng đá trực tiếp vtv2 resource royalty declaration dossier for natural water used in hydropower generation is no later than xem bóng đá trực tiếp vtv2 20th day of xem bóng đá trực tiếp vtv2 month following xem bóng đá trực tiếp vtv2 month in which xem bóng đá trực tiếp vtv2 tax obligation arises.
How is xem bóng đá trực tiếp vtv2 resource royaltyvalue for natural water used in hydropower generationcalculated in Vietnam?
Pursuant to Clause 3, Article 6 of xem bóng đá trực tiếp vtv22009 resource royalty Law, which regulates xem bóng đá trực tiếp vtv2 tax valuation as follows:
Tax Valuation
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- Specific cases for resource royalty valuation are stipulated as follows:
a) For natural water used in hydropower generation, it is xem bóng đá trực tiếp vtv2 average commercial electricity selling price;
b) For wood, it is xem bóng đá trực tiếp vtv2 selling price at xem bóng đá trực tiếp vtv2 delivery yard; if xem bóng đá trực tiếp vtv2 selling price at xem bóng đá trực tiếp vtv2 delivery yard has not been determined, xem bóng đá trực tiếp vtv2 tax valuation is determined based on xem bóng đá trực tiếp vtv2 tax valuation regulated by xem bóng đá trực tiếp vtv2 provincial People's Committee;
c) For resources extracted not consumed domestically but exported, it is xem bóng đá trực tiếp vtv2 export price;
d) For crude oil, natural gas, coal gas, it is xem bóng đá trực tiếp vtv2 selling price at xem bóng đá trực tiếp vtv2 delivery point. xem bóng đá trực tiếp vtv2 delivery point is agreed upon in xem bóng đá trực tiếp vtv2 petroleum contract where crude oil, natural gas, or coal gas is transferred to xem bóng đá trực tiếp vtv2 ownership of participants in xem bóng đá trực tiếp vtv2 petroleum contract.
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Thus, xem bóng đá trực tiếp vtv2 resource royalty valuation for natural water used in hydropower generation is xem bóng đá trực tiếp vtv2 average commercial electricity selling price.
What is xem bóng đá trực tiếp vtv2 deadline for submitting resource royalty declaration for natural water used in hydropower generation in Vietnam?(Image from Internet)
Which entitiy is xem bóng đá trực tiếp vtv2 resource royaltypayer for natural water used in hydropower generation in Vietnam?
According to Article 3 of xem bóng đá trực tiếp vtv22009 resource royalty Law, as amended by Clause 2, Article 67 of xem bóng đá trực tiếp vtv22022 Petroleum Law, xem bóng đá trực tiếp vtv2 responsibility for paying xem bóng đá trực tiếp vtv2 resource royalty for natural water used in hydropower generation is defined as follows:
- xem bóng đá trực tiếp vtv2 resource royalty payer is an organization or individual extracting resources subject to resource royalty, excluding resource extraction from mines, mine clusters, or oil and gas blocks under xem bóng đá trực tiếp vtv2 provisions of petroleum law.
- resource royalty payers in certain specific cases are as follows:
+ For businesses extracting resources founded based on joint ventures, xem bóng đá trực tiếp vtv2 joint venture enterprise is xem bóng đá trực tiếp vtv2 resource royalty payer;
+ For Vietnamese and foreign parties participating in a business cooperation contract for resource extraction, xem bóng đá trực tiếp vtv2 tax payment responsibility of xem bóng đá trực tiếp vtv2 parties must be clearly stipulated in xem bóng đá trực tiếp vtv2 cooperation contract;
+ Organizations or individuals extracting small-scale resources and selling them to organizations or individuals acting as purchasing agents, and if such agents agree in writing to declare and pay taxes on behalf of xem bóng đá trực tiếp vtv2 extractors, then such agents are xem bóng đá trực tiếp vtv2 resource royalty payers.
