What is the Form 02/TAIN - Severance trực tiếp bóng đá hôm nay finalization in Vietnam?
What is the Form 02/TAIN -Severance taxfinalization in Vietnam?
The form for the severance trực tiếp bóng đá hôm nay finalization is Form 02/TAIN-VSP as prescribed in Appendix 2 issued together withCircular 80/2021/TT-BTC, as follows:
Download Form 02/TAIN severance trực tiếp bóng đá hôm nay finalization:Here
What is the Form 02/TAIN - Severance trực tiếp bóng đá hôm nay finalization in Vietnam?(Image from the Internet)
What does anapplication forseverance taxfinalization include in Vietnam?
According to subsection 5.2, Section 5, Appendix 1 issued together withDecree 126/2020/ND-CP, the documents for filing a severance trực tiếp bóng đá hôm nay finalization include:
- Severance trực tiếp bóng đá hôm nay finalization according to Form 02/TAIN in Appendix 2 issued together withCircular 80/2021/TT-BTC
- Supplementary schedule for allocating severance trực tiếp bóng đá hôm nay payable to localities entitled to revenue from hydropower production activities - Form 01-1/TAIN issued together withCircular 80/2021/TT-BTC
What is the current severance taxrate?
According to Article 7 of theseverance trực tiếp bóng đá hôm nay Law 2009, the severance trực tiếp bóng đá hôm nay rate is prescribed as follows:
- The severance trực tiếp bóng đá hôm nay rate framework is specified as follows:
| No. | Group, Type of Resource | trực tiếp bóng đá hôm nay Rate (%) |
|---|---|---|
| I | Metallic Minerals | |
| 1 | Iron, manganese | 7 - 20 |
| 2 | Titanium | 7 - 20 |
| 3 | Gold | 9 - 25 |
| 4 | Rare earth | 12 - 25 |
| 5 | Platinum, silver, tin | 7 - 25 |
| 6 | Tungsten, antimony | 7 - 25 |
| 7 | Lead, zinc, aluminum, bauxite, copper, nickel | 7 - 25 |
| 8 | Cobalt, molybdenum, mercury, magnesium, vanadium | 7 - 25 |
| 9 | Other metallic minerals | 5 - 25 |
| II | Non-Metallic Minerals | |
| 1 | Soil for leveling, construction | 3 - 10 |
| 2 | Stone, excluding lime stones and for cement production; gravel; sand, excluding sand for glass production | 5 - 15 |
| 3 | Soil for bricks | 5 - 15 |
| 4 | Granite, refractory clay | 7 - 20 |
| 5 | Dolomite, quartzite | 7 - 20 |
| 6 | Kaolin, mica, technical quartz, sand for glass production | 7 - 15 |
| 7 | Pyrite, phosphorite, lime stones and for cement production | 5 - 15 |
| 8 | Apatite, serpentine | 3 - 10 |
| 9 | Anthracite coal (underground) | 4 - 20 |
| 10 | Anthracite coal (open-pit) | 6 - 20 |
| 11 | Brown coal, fat coal | 6 - 20 |
| 12 | Other coal | 4 - 20 |
| 13 | Diamond, ruby, sapphire | 16 - 30 |
| 14 | Emerald, alexandrite, black opal | 16 - 30 |
| 15 | Adite, rodyolite, pyrope, beryl, spinel, topaz | 12 - 25 |
| 16 | Crystalline quartz (colored), cryolite, white opal, fire opal, feldspar, turquoise, nephrite | 12 - 25 |
| 17 | Other non-metallic minerals | 4 - 25 |
| III | Crude Oil | 6 - 40 |
| IV | Natural Gas, Coal Gas | 1 - 30 |
| V | Natural Forest Products | |
| 1 | Group I Timber | 25 - 35 |
| 2 | Group II Timber | 20 - 30 |
| 3 | Group III, IV Timber | 15 - 20 |
| 4 | Group V, VI, VII, VIII Timber and other types of timber | 10 - 15 |
| 5 | Branches, tops, stumps, roots | 10 - 20 |
| 6 | Firewood | 1 - 5 |
| 7 | Bamboo, reed, thatch, rattan, and other similar plants | 10 - 15 |
| 8 | Agarwood, Ky Nam | 25 - 30 |
| 9 | Star anise, cinnamon, cardamom, amomum, perilla | 10 - 15 |
| 10 | Other natural forest products | 5 - 15 |
| VI | Natural Marine Resources | |
| 1 | Pearls, abalone, sea cucumbers | 6 - 10 |
| 2 | Other natural marine resources | 1 - 5 |
| VII | Natural Water | |
| 1 | Natural mineral water, natural hot water, bottled or canned natural water | 8 - 10 |
| 2 | Natural water used for hydropower production | 2 - 5 |
| 3 | Natural water used for production and business, excluding the water specified at Points 1 and 2 of this Group | |
| 3.1 | Surface water | 1 - 3 |
| 3.2 | Groundwater | 3 - 8 |
| VIII | Natural Birds’ Nests | 10 - 20 |
| IX | Other Resources | 1 - 20 |
- Specific trực tiếp bóng đá hôm nay rates for crude oil, natural gas, coal gas are determined incrementally based on average daily extraction volume.
- Based on the provisions of Clauses 1 and 2, Article 7 of theseverance trực tiếp bóng đá hôm nay Law 2009, The Standing Committee of the National Assembly stipulates specific trực tiếp bóng đá hôm nay rates for each type of resource for each period ensuring the following principles:
+ Suitable for the list of groups, types of resources within the trực tiếp bóng đá hôm nay rate framework specified by the National Assembly;
+ Contributing to state management of resources; protecting, exploiting, using resources reasonably, economically, and efficiently;
+ Contributing to ensuring state budget revenues and stabilizing the market.
What are the bases for calculating severance trực tiếp bóng đá hôm nay in Vietnam?
According to Article 4 ofCircular 152/2015/TT-BTC, the bases for calculating severance trực tiếp bóng đá hôm nay are specified as follows:
Bases for trực tiếp bóng đá hôm nay Calculation
1. The bases for calculating severance trực tiếp bóng đá hôm nay are taxable resource quantities, severance trực tiếp bóng đá hôm nay prices, and severance trực tiếp bóng đá hôm nay rates.
2. Determining the severance trực tiếp bóng đá hôm nay payable during the period
severance trực tiếp bóng đá hôm nay payable during the period = Taxable resource quantities x severance trực tiếp bóng đá hôm nay price per unit x severance trực tiếp bóng đá hôm nay rate
If the state agency designates a severance trực tiếp bóng đá hôm nay on a per-unit basis for exploited resources, the severance trực tiếp bóng đá hôm nay payable is determined as follows:
severance trực tiếp bóng đá hôm nay payable during the period = Taxable resource quantities x Designated severance trực tiếp bóng đá hôm nay on a per unit basis
The designation of severance trực tiếp bóng đá hôm nay is based on the trực tiếp bóng đá hôm nay authority's data system, in accordance with the provisions on trực tiếp bóng đá hôm nay designation as prescribed by trực tiếp bóng đá hôm nay management laws.
Thus, the bases for calculating severance trực tiếp bóng đá hôm nay are taxable resource quantities, severance trực tiếp bóng đá hôm nay prices, and severance trực tiếp bóng đá hôm nay rates.
