Vietnam: What is đá bóng trực tiếp Latest Law on Severance tax in 2025?
What is đá bóng trực tiếp latest Law on Severance tax in 2025?
On November 25, 2009, đá bóng trực tiếp National Assembly passed đá bóng trực tiếpLuật thuế xem bóng đá trực, which officially came into effect on July 1, 2010, replacing đá bóng trực tiếptrực tiếp bóng đá hôm nay euro, amended by đá bóng trực tiếpOrdinance amending Article 6 of đá bóng trực tiếp Severance tax Ordinance 2008.
As of now, no document has replaced this Law, so đá bóng trực tiếp most recent Law on Severance tax in 2025 being applied is đá bóng trực tiếpLuật thuế xem bóng đá trực, amended and supplemented by:
- Luật sửa đổi các Luật về xem bóng đá trực tiếp nhà;
What areDecrees and Circulars guiding đá bóng trực tiếp Law on Severance tax in 2025?
Below is a compilation of đá bóng trực tiếp Decrees and Circulars guiding đá bóng trực tiếp latest Law on Severance tax in 2025 (Luật thuế xem bóng đá trực) still in effect:
- Nghị định 50/2010/NĐ-CPguiding đá bóng trực tiếp Law on Severance tax 2009;
- Nghị định 12/2015/NĐ-CPguiding đá bóng trực tiếp Law amending and supplementing a number of articles of đá bóng trực tiếp Laws on Tax and amending and supplementing a number of articles of đá bóng trực tiếp Decrees on Tax;
- Thông tư 152/2015/TT-BTCguiding đá bóng trực tiếp Severance tax;
(This Circular is effective from November 20, 2015, and replacesThông tư 105/2010/TT-BTCguiding đá bóng trực tiếp Law on Severance tax and Decree 50/2010/ND-CP)
- Thông tư 174/2016/TT-BTCamending point a, clause 4, Article 6 of Circular 152/2015/TT-BTC guiding đá bóng trực tiếp Severance tax
- Thông tư 12/2016/TT-BTCamending clause 1, Article 7 of Circular 152/2015/TT-BTC guiding đá bóng trực tiếp Severance tax;
- Thông tư 41/2024/TT-BTCamending Circular 44/2017/TT-BTC stipulating đá bóng trực tiếp price framework for calculating đá bóng trực tiếp Severance tax for groups or types of resources with similar physical and chemical properties and Circular 152/2015/TT-BTC guiding đá bóng trực tiếp Severance tax.
Additionally, there isResolution 1084/2015/UBTVQH13dated December 10, 2015, by đá bóng trực tiếp Standing Committee of đá bóng trực tiếp National Assembly on đá bóng trực tiếp issuance of đá bóng trực tiếp Schedule of Severance tax Rates.
What is đá bóng trực tiếp Latest Law on Severance tax in 2025? (Image from đá bóng trực tiếp Internet)
Which entitiesare severance taxpayers in Vietnamin 2025?
According to Article 3 ofCircular 152/2015/TT-BTC, persons obligated to pay Severance tax in 2025 are organizations and individuals exploiting resources subject to Severance tax as prescribed in Article 2 ofCircular 152/2015/TT-BTC.
Taxpayers (hereinafter referred to as taxpayers - NNT) in specific cases are defined as follows:
- For mineral resource extraction activities, đá bóng trực tiếp taxpayer is đá bóng trực tiếp organization or household business granted a Mineral Extraction License by a competent state authority.
If an organization is granted a Mineral Extraction License by a competent state authority, authorized to cooperate with other organizations or individuals for resource extraction, and there are specific provisions regarding đá bóng trực tiếp taxpayer, đá bóng trực tiếp Severance taxpayer is determined according to that document.
If an organization granted a Mineral Extraction License by a competent state authority subsequently issues a document assigning resource extraction to affiliated units, each extracting unit is a Severance taxpayer.
- A resource-extracting enterprise established on đá bóng trực tiếp basis of a joint venture shall be đá bóng trực tiếp taxpayer itself;
If đá bóng trực tiếp Vietnamese side and đá bóng trực tiếp foreign side jointly perform a business cooperation contract for resource extraction, đá bóng trực tiếp tax payment responsibility must be specifically determined in đá bóng trực tiếp business cooperation contract;
If đá bóng trực tiếp business cooperation contract does not specifically identify đá bóng trực tiếp side responsible for paying đá bóng trực tiếp Severance tax, all parties involved in đá bóng trực tiếp contract must declare and pay đá bóng trực tiếp Severance tax or appoint a representative to pay đá bóng trực tiếp Severance tax for đá bóng trực tiếp business cooperation contract.
- Organizations or individuals contracting for construction projects during đá bóng trực tiếp construction process generating resource output, whether permitted by đá bóng trực tiếp state management agency or not contrary to laws on resource management and exploitation, when exploiting, using, or consuming, must declare and pay Severance tax at đá bóng trực tiếp local tax office where đá bóng trực tiếp resource is extracted.
- Organizations or individuals using water from hydraulic works to generate electricity are Severance taxpayers as prescribed in this Circular, regardless of đá bóng trực tiếp investment source for đá bóng trực tiếp hydraulic works.
If đá bóng trực tiếp organization managing đá bóng trực tiếp hydraulic works supplies water to other organizations or individuals for domestic water production or other purposes (except for electricity generation), đá bóng trực tiếp organization managing đá bóng trực tiếp hydraulic works is đá bóng trực tiếp taxpayer.
- For prohibited or illegally extracted resources that are confiscated, subject to Severance tax, and permitted for sale, đá bóng trực tiếp organization assigned to sell must declare and pay đá bóng trực tiếp Severance tax per occurrence at đá bóng trực tiếp tax authority directly managing đá bóng trực tiếp organization assigned to sell đá bóng trực tiếp resources before deducting costs related to capture, auction, and reward deductions according to specified policies.
