What is đá bóng trực tiếp environmental protection fee for natural gas obtained in đá bóng trực tiếp process of extraction of crude oil in Vietnam?
What is đá bóng trực tiếp environmental protection fee for natural gas obtained in đá bóng trực tiếp process of extraction of crude oil in Vietnam?
Pursuant to Clause 1, Article 6 ofDecree 27/2023/ND-CP, it is stipulated as follows:
Fee collection rate
1. đá bóng trực tiếp environmental protection fee rate for crude oil: 100,000 VND/ton; for natural gas and coal gas: 50 VND/m3. Specifically, natural gas obtained in đá bóng trực tiếp process of extraction of crude oil (associated gas): 35 VND/m3.
2. đá bóng trực tiếp environmental protection fee rate for mineral exploitation (including cases where đá bóng trực tiếp production and business activities of organizations or individuals are not aimed at mineral exploitation but minerals are obtained) is according to đá bóng trực tiếp fee rate schedule issued with this Decree.
3. đá bóng trực tiếp environmental protection fee rate for mineral recovery activities according to đá bóng trực tiếp Mineral Law is 60% of đá bóng trực tiếp fee rate for đá bóng trực tiếp corresponding mineral type as specified in đá bóng trực tiếp fee rate schedule issued with this Decree.
4. Based on đá bóng trực tiếp principles for determining fee rates stipulated in đá bóng trực tiếp Law on Fees and Charges, đá bóng trực tiếp fee rate schedule issued with this Decree, and đá bóng trực tiếp fee rate of similar localities subject to đá bóng trực tiếp fee, đá bóng trực tiếp People's Council of provinces and centrally governed cities (hereinafter collectively referred to as đá bóng trực tiếp provincial People's Council) shall decide đá bóng trực tiếp specific fee rates and units of calculation for environmental protection fees applicable to each type of mineral in đá bóng trực tiếp locality, suitable to đá bóng trực tiếp actual situation in each period.
Thus, according to đá bóng trực tiếp above provisions, for natural gas obtained in đá bóng trực tiếp process of extraction of crude oil (associated gas), đá bóng trực tiếp environmental protection fee is: 35 VND/m3 (cubic meter).
What is đá bóng trực tiếp environmental protection fee for natural gas obtained in đá bóng trực tiếp process of extraction of crude oil in Vietnam?(Image from Internet)
What is đá bóng trực tiếp formula for calculating đá bóng trực tiếp environmental protection fee on mineral extraction payable within a period in Vietnam?
Pursuant to Clause 2, Article 7 ofDecree 27/2023/ND-CP, it is stipulated as follows:
- đá bóng trực tiếp environmental protection fee on mineral extraction payable within a period is calculated according to đá bóng trực tiếp following formula:
F = [(Q1 x f1) + (Q2 x f2)] x K.
*Where:
F is đá bóng trực tiếp environmental protection fee payable in đá bóng trực tiếp period (month).
Q1 is đá bóng trực tiếp volume of overburden, waste rock during đá bóng trực tiếp fee payment period (m3).
đá bóng trực tiếp volume of overburden, waste rock during đá bóng trực tiếp fee payment period (Q1) is determined according to đá bóng trực tiếp provisions of Clause 2, Article 41 and Clause 4, Article 42 ofDecree 158/2016/ND-CP.
f1 is đá bóng trực tiếp fee rate for overburden, waste rock volume: 200 VND/m3.
Q2 is đá bóng trực tiếp total volume of actual raw mineral extracted during đá bóng trực tiếp fee payment period (tons or m3).
đá bóng trực tiếp total volume of actual raw mineral extracted during đá bóng trực tiếp fee payment period (Q2) is determined according to đá bóng trực tiếp provisions of Article 42 ofDecree 158/2016/ND-CP.
f2 is đá bóng trực tiếp corresponding fee rate for each type of mineral extracted (VND/ton or VND/m3).
K is đá bóng trực tiếp fee calculation coefficient based on đá bóng trực tiếp extraction method, which includes:
Surface mining (including mining using water power such as mining titanium, sand, pebbles in riverbeds, streams, hydroelectric and irrigation reservoirs, estuaries): K = 1.1.
Underground mining and other mining forms (crude oil extraction, natural gas, natural mineral water and other cases): K = 1.
What are đá bóng trực tiếp responsibilities of đá bóng trực tiếp Provincial People's Committee, local Tax Department, and Department of Natural Resources and Environment in managing environmental protection fee collection in Vietnam?
According to Article 9 ofDecree 27/2023/ND-CP, đá bóng trực tiếp responsibilities of đá bóng trực tiếp Provincial People's Committee, đá bóng trực tiếp local Tax Department, and đá bóng trực tiếp Department of Natural Resources and Environment in managing environmental protection fee collection activities are as follows:
[1] đá bóng trực tiếp Provincial People's Committee has đá bóng trực tiếp responsibility to:
- Submit to đá bóng trực tiếp Provincial People's Council at đá bóng trực tiếp nearest meeting to issue a Resolution on fee rates, units of calculation for đá bóng trực tiếp environmental protection fee for mineral exploitation applicable to đá bóng trực tiếp locality as prescribed in Clause 4, Article 6 of this Decree.
- Instruct đá bóng trực tiếp Department of Natural Resources and Environment to coordinate in providing information, documents on organizations and individuals licensed for mineral exploitation in đá bóng trực tiếp locality to đá bóng trực tiếp tax department and cooperate with đá bóng trực tiếp tax department to strictly manage fee payers as stipulated in this Decree.
[2] đá bóng trực tiếp local Tax Department has đá bóng trực tiếp responsibility to:
- Manage đá bóng trực tiếp collection and payment of environmental protection fees according to đá bóng trực tiếp legal provisions on tax management.
- Store and use data, documents provided by organizations, individuals exploiting minerals and other cases according to regulations.
- Coordinate with đá bóng trực tiếp local department of natural resources and environment in organizing đá bóng trực tiếp management of environmental protection fee collection for mineral exploitation as stipulated in this Decree and đá bóng trực tiếp legal provisions on tax management.
- No later than April 30 each year, based on đá bóng trực tiếp annual fee settlement documents (calendar year) according to đá bóng trực tiếp legal provisions on tax management, đá bóng trực tiếp tax department where fee payers submit fee declaration dossiers is responsible for transferring detailed information to đá bóng trực tiếp department of natural resources and environment about đá bóng trực tiếp volume of overburden, waste rock and đá bóng trực tiếp volume of actual raw mineral extracted, declared, and paid environmental protection fees for mineral exploitation in đá bóng trực tiếp year according to each Mining License within đá bóng trực tiếp area.
In cases of fee settlement not in accordance with đá bóng trực tiếp calendar year, termination of đá bóng trực tiếp mining contract, cessation of mineral collection activities, change of ownership, type of enterprise, merger, consolidation, split, dissolution, bankruptcy, cessation of production, and business activities: đá bóng trực tiếp tax department transfers information to đá bóng trực tiếp department of natural resources and environment within 45 days from đá bóng trực tiếp end date for filing đá bóng trực tiếp fee settlement dossier according to đá bóng trực tiếp legal provisions on tax management.
- No later than April 30 each year, đá bóng trực tiếp Tax Department is responsible for compiling and publicly informing: đá bóng trực tiếp environmental protection fee for mineral exploitation that fee payers have paid in đá bóng trực tiếp previous year on đá bóng trực tiếp website of đá bóng trực tiếp Tax Department and đá bóng trực tiếp Provincial People's Committee for public awareness.
[3] đá bóng trực tiếp Department of Natural Resources and Environment has đá bóng trực tiếp responsibility to:reconcile đá bóng trực tiếp volume of overburden, waste rock, and đá bóng trực tiếp volume of actual raw mineral extracted according to each license reported by fee payers with đá bóng trực tiếp existing data at đá bóng trực tiếp Department of Natural Resources and Environment; in cases where đá bóng trực tiếp volume reported by fee payers is not consistent with actual conditions or shows signs of legal violations, đá bóng trực tiếp Department of Natural Resources and Environment implements professional measures to determine đá bóng trực tiếp actual volume of overburden, waste rock, and đá bóng trực tiếp volume of actual raw mineral extracted.
Within 30 working days from receiving information transferred by đá bóng trực tiếp tax department, if đá bóng trực tiếp fee payer has inaccurately declared đá bóng trực tiếp volume of overburden, waste rock, and volume of actual raw mineral extracted, đá bóng trực tiếp Department of Natural Resources and Environment is responsible for transferring đá bóng trực tiếp information to đá bóng trực tiếp tax department for handling according to đá bóng trực tiếp provisions of đá bóng trực tiếp Tax Management Law.
