What is trực tiếp bóng đá euro hôm nay determination of severance taxable extraction quantity of mercury in Vietnam?
What is trực tiếp bóng đá euro hôm nay determination ofseverance taxableextraction quantity ofmercury in Vietnam?
According to Clause 1, Article 5 of trực tiếp bóng đá euro hôm nayseverance tax Law 2009, trực tiếp bóng đá euro hôm nay regulations are as follows:
Taxable extraction quantity
1. For an exploited natural resource trực tiếp bóng đá euro hôm nay quantity, weight or volume of which can be determined, trực tiếp bóng đá euro hôm nay taxable extraction quantity is trực tiếp bóng đá euro hôm nay quantity, weight or volume of natural resource actually exploited in a severance tax period.
2. For an exploited natural resource trực tiếp bóng đá euro hôm nay quantity, weight or volume of which cannot be determined because this natural resource contains different substances and impurities, trực tiếp bóng đá euro hôm nay taxable extraction quantity shall be determined based on trực tiếp bóng đá euro hôm nay quantity, weight or volume of each substance obtained from sorting and classification.
3. 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, trực tiếp bóng đá euro hôm nay taxable extraction quantity shall be determined based on trực tiếp bóng đá euro hôm nay output of products turned out in a severance tax period and trực tiếp bóng đá euro hôm nay use norm of natural resource per unit of product.
4. For natural water used for hydropower generation, trực tiếp bóng đá euro hôm nay taxable extraction quantity is trực tiếp bóng đá euro hôm nay output of electricity sold by a hydropower generation establishment to an electricity buyer under an electricity purchase and sale contract or trực tiếp bóng đá euro hôm nay output of delivered electricity, in case such contract is unavailable, which is determined according to trực tiếp bóng đá euro hôm nay metering system up to Vietnam's measurement and quality standards, certified by trực tiếp bóng đá euro hôm nay purchaser and seller or trực tiếp bóng đá euro hôm nay deliverer and recipient.
5. For natural mineral water, natural thermal water and natural water used for industrial purposes, trực tiếp bóng đá euro hôm nay taxable extraction quantity shall be determined in cubic meter On1) or liter (I) according to trực tiếp bóng đá euro hôm nay metering system up to Vietnam's measurement and quality standards.
6. For natural resources exploited on a manual, scattered or mobile, irregular basis, if trực tiếp bóng đá euro hôm nay 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 trực tiếp bóng đá euro hôm nay fixed output of exploited natural resources for severance tax calculation.
trực tiếp bóng đá euro hôm nay Government shall detail this Article.
Thus,to determine trực tiếp bóng đá euro hôm nay severance taxable extraction quantity of mercury, trực tiếp bóng đá euro hôm nay taxable extraction quantity of mercury is trực tiếp bóng đá euro hôm nay actual quantity, weight, or volume of trực tiếp bóng đá euro hôm nay resource extracted during trực tiếp bóng đá euro hôm nay tax period.
In simpler terms, trực tiếp bóng đá euro hôm nay tax will be calculated based on trực tiếp bóng đá euro hôm nay actual quantity of mercury extracted during trực tiếp bóng đá euro hôm nay tax period.
What is trực tiếp bóng đá euro hôm nay determination of severance taxable extraction quantity of mercury in Vietnam? (Image from trực tiếp bóng đá euro hôm nay Internet)
What is theseverance tax declaration form for mercury in Vietnam?
trực tiếp bóng đá euro hôm nay severance tax declaration form for mercury in Vietnam is stipulated in Clause 3, Article 15 ofCircular 80/2021/TT-BTCand includes trực tiếp bóng đá euro hôm nay following basic contents:
- Name of trực tiếp bóng đá euro hôm nay taxpayer;
- Tax identification number;
- Name of trực tiếp bóng đá euro hôm nay tax agent (if any);
- Tax identification number;
- Tax agent contract;
- trực tiếp bóng đá euro hôm nay address of trực tiếp bóng đá euro hôm nay extraction site other than trực tiếp bóng đá euro hôm nay address of trực tiếp bóng đá euro hôm nay main office.
Download trực tiếp bóng đá euro hôm nay severance tax declaration form for mercury in Vietnam.
What is theseverance tax rate formercury in Vietnam?
Firstly, according to Article 2 of trực tiếp bóng đá euro hôm nay Severance TaxLaw 2009(amended by Clause 1, Article 4 of trực tiếp bóng đá euro hôm nayLaw on Amendments to Tax Laws2014), taxable objects are specified as follows:
- Metallic minerals.
- Non-metallic minerals.
- Crude oil.
- Natural gas, coal gas.
- Natural forest products, other than animals.
- Natural aquatic products, including marine animals and plants.
- Natural water, including surface water and underground water, except for natural water used for agriculture, forestry, aquaculture, and salt production.
- Natural swallow's nests.
- Other resources prescribed by trực tiếp bóng đá euro hôm nay National Assembly Standing Committee.
Mercury is classified under trực tiếp bóng đá euro hôm nay group of metallic minerals; therefore, mercuryis subject to severance tax.
Additionally, according to Article 7 of trực tiếp bóng đá euro hôm nayseverance tax Law 2009, trực tiếp bóng đá euro hôm nay severance tax rates are stipulated as follows:
- trực tiếp bóng đá euro hôm nay frame severance tax tariff is specified below:
|
No. |
Group or category of natural resource |
Severance tax rate (%) |
|
I |
Metallic minerals |
|
|
1 |
Iron and manganese |
7-20 |
|
2 |
Titan |
7-20 |
|
3 |
Gold |
9-25 |
|
4 |
Rare earths |
12-25 |
|
5 |
Platinum, silver and tin |
7-25 |
|
6 |
Wolfram and antimony |
7-25 |
|
7 |
Lead, zinc, aluminum, bauxite, copper and nickel |
7-25 |
|
8 |
Cobalt, molybdenum, mercury, magnesium and vanadium |
7-25 |
|
9 |
Other metallic minerals |
5-25 |
|
II |
Non-metallic minerals |
|
|
1 |
Soil exploited for ground leveling and work construction |
3-10 |
|
2 |
Rock, except rock used for lime baking and cement production; gravel; sand, except sand used for glass-making |
5-15 |
|
3 |
Soil used for brick-making |
5-15 |
|
4 |
Granite and refractory clay |
7-20 |
|
5 |
Dolomite and quartzite |
7-20 |
|
6 |
Kaolin, mica, technical quartz, and sand used for glass-making |
7-15 |
|
7 |
Pyrite, phosphorite, and stone for lime baking and cement production |
5-15 |
|
8 |
Apatite and serpentine |
3-10 |
|
9 |
Pit anthracite coal |
4-20 |
|
10 |
Open-cast anthracite coal |
6-20 |
|
11 |
Lignite and fat coal |
6-20 |
|
12 |
Other coals |
4-20 |
|
13 |
Diamond, ruby and sapphire |
16-30 |
|
14 |
Emerald, alexandrite and black precious opal |
16-30 |
|
15 |
Adrite, rodolite, pyrope, berine. Spinel and topaz |
12-25 |
|
16 |
Bluish-purple, greenish-yellow or orange crystalline quartz; chrysolite; white or scarlet precious opal; feldspar; birusa; and nephrite |
12-25 |
|
17 |
Other non-metallic minerals |
4-25 |
|
III |
Crude oil |
6-40 |
|
IV |
Natural gas and coal gas |
1-30 |
|
V |
Natural forest products |
|
|
1 |
Timber of group I |
25-35 |
|
2 |
Timber of group II |
20-30 |
|
3 |
Timber of groups III and IV |
15-20 |
|
4 |
Timber of groups V, VI, VII and VIII and of other categories |
10-15 |
|
5 |
Tree branches, tops, stumps and roots |
10-20 |
|
6 |
Firewood |
1-5 |
|
7 |
Bamboo of all kinds |
10-15 |
|
8 |
Sandalwood and calambac |
25-30 |
|
9 |
Anise, cinnamon, cardamom and liquorice |
10-15 |
|
10 |
Other natural forest products |
5-15 |
|
Natural aquatic resources |
||
|
1 |
Pearl, abalone and sea-cucumber |
6-10 |
|
2 |
Other natural aquatic resources |
1-5 |
|
VII |
Natural water |
|
|
1 |
Natural mineral water, natural thermal water and refined natural water, bottled or tinned |
8-10 |
|
2 |
Natural water used for hydropower generation |
2-5 |
|
3 |
Natural water used for production and business activities, except water mentioned at Points 1 and 2 of this group |
|
|
3.1 |
.Surface water |
1-3 |
|
3.2 |
Groundwater |
3-8 |
|
VIII |
Natural swallow's nests |
10-20 |
|
IX |
Other resources |
1-20 |
- Specific severance tax rates for crude oil. natural gas and coal gas shall be determined as partially progressive based on their daily exploited average output.
- Under Clauses 1 and 2 of Article 7 of trực tiếp bóng đá euro hôm nayseverance tax Law 2009, trực tiếp bóng đá euro hôm nay National Assembly Standing Committee shall stipulate specific severance tax rates for each category of natural resource in each period on trực tiếp bóng đá euro hôm nay following principles:
+ Ensuring conformity with trực tiếp bóng đá euro hôm nay list of groups and categories of natural resource and within trực tiếp bóng đá euro hôm nay severance tax rate bracket prescribed by trực tiếp bóng đá euro hôm nay National Assembly:
+ Contributing to trực tiếp bóng đá euro hôm nay state management of natural resources; protection, exploitation and rational, economical and effective use of natural resources:
+ Contributing to assuring state budget revenues and market stabilization.
Therefore,referring to trực tiếp bóng đá euro hôm nay above frame severance tax tariff, mercury falls under trực tiếp bóng đá euro hôm nay group of metallic minerals and is subject to severance tax.
Theseverance taxrate formercury ranges from 7-25% depending on trực tiếp bóng đá euro hôm nay quantity.
