What is trực tiếp bóng đá hôm nay royalty-liable price of natural water 2025 in Binh Duong province?
What is trực tiếp bóng đá hôm nay royalty-liable price of natural water 2025 in Binh Duong Province?
trực tiếp bóng đá hôm nay People’s Committee of Binh Duong Province promulgatedvtv5 trực tiếp bóng đá hômregarding trực tiếp bóng đá hôm nay table of royalty-liable price within Binh Duong Province, effective from February 1, 2025.
trực tiếp bóng đá hôm nay royalty-liable price for natural water resources is stipulated in Appendix II issued withDecision 70/2024/QD-UBND.
Downloadtrực tiếp bóng đá hôm nay table of royalty-liable price s for natural water resources.
What is trực tiếp bóng đá hôm nay royalty-liable price of natural water 2025 in Binh Duong province?(Image from trực tiếp bóng đá hôm nay Internet)
Is natural water subject to royalties in Vietnam?
According to Article 2 of trực tiếp bóng đá hôm nay2009 Law on royalties, trực tiếp bóng đá hôm nay object of royalties is defined as follows:
Objects of Taxation
Metallic minerals.
Non-metallic minerals.
Crude oil.
Natural gas, coal gas.
Products of natural forests, excluding animals.
Natural aquatic resources, including marine animals and plants.
7. Natural water, including surface water and groundwater.
Natural bird's nests.
Other resources as prescribed by trực tiếp bóng đá hôm nay Standing Committee of trực tiếp bóng đá hôm nay National Assembly.
Thus, natural water, including surface and groundwater, is subject to royalties.
What is trực tiếp bóng đá hôm nay basis for royalty calculation on natural water in Vietnam?
According to Article 4 of trực tiếp bóng đá hôm nay2009 Law on royalties, trực tiếp bóng đá hôm nay basis for royalties calculation is trực tiếp bóng đá hôm nay taxable resource output, royalty-liable price , and tax rate. Specifically:
(1) Taxable Resource Output of Natural Water
Based on Clauses 4 and 5, Article 5 of trực tiếp bóng đá hôm nay2009 Law on royalties, it is stipulated as follows:
Taxable Resource Output
For resources extracted with identifiable quantity, weight, or volume, trực tiếp bóng đá hôm nay taxable output is trực tiếp bóng đá hôm nay actual extracted quantity, weight, or volume in trực tiếp bóng đá hôm nay tax period.
For resources with unsettled quantity, weight, or volume due to various contents and impurities, trực tiếp bóng đá hôm nay taxable output is determined by trực tiếp bóng đá hôm nay quantity, weight, or volume of each obtained substance after sorting and classifying.
Resources not sold but used for producing other products without direct quantification are based on trực tiếp bóng đá hôm nay production output in trực tiếp bóng đá hôm nay tax period and trực tiếp bóng đá hôm nay resource utilization norm per product unit.
For natural water used for hydropower, trực tiếp bóng đá hôm nay taxable output is trực tiếp bóng đá hôm nay electricity output sold to trực tiếp bóng đá hôm nay purchaser as per purchase agreements or in trực tiếp bóng đá hôm nay absence of such agreements, determined according to trực tiếp bóng đá hôm nay Vietnamese standards of measurement, certified by both parties.
For natural mineral water, natural hot water, or water for industrial purposes, trực tiếp bóng đá hôm nay taxable output is measured in cubic meters (m³) or liters (l) in accordance with Vietnamese measurement quality standards.
Thus, trực tiếp bóng đá hôm nay taxable output of natural water resources is determined as follows:
- For natural water used for hydropower, it is trực tiếp bóng đá hôm nay electricity output sold as per purchase contracts or as determined by Vietnamese standards in cases without such contracts, certified by all relevant parties.
- For natural mineral water, natural hot water, or water used industrially, it is measured in cubic meters (m³) or liters (l) according to Vietnamese standards.
(2) royalty-liable price of natural water
According to Article 6 of trực tiếp bóng đá hôm nay2009 Law on royalties, trực tiếp bóng đá hôm nay royalty-liable price of natural water is determined as follows:
- trực tiếp bóng đá hôm nay royalty-liable price of natural water is trực tiếp bóng đá hôm nay selling price of trực tiếp bóng đá hôm nay unit resource product of trực tiếp bóng đá hôm nay exploiting organizations or individuals, excluding value-added tax.
- If trực tiếp bóng đá hôm nay selling price of natural water resources is not determined, trực tiếp bóng đá hôm nay royalty-liable price is determined by one of trực tiếp bóng đá hôm nay following bases:
+ Actual selling prices in trực tiếp bóng đá hôm nay regional market for trực tiếp bóng đá hôm nay same type of resource product but not lower than trực tiếp bóng đá hôm nay royalty-liable price set by trực tiếp bóng đá hôm nay People’s Committee at trực tiếp bóng đá hôm nay provincial level.
+ For resources with multiple substances, trực tiếp bóng đá hôm nay royalty-liable price is based on trực tiếp bóng đá hôm nay selling price of each substance and its concentration in trực tiếp bóng đá hôm nay extracted resources, not lower than trực tiếp bóng đá hôm nay price set by trực tiếp bóng đá hôm nay provincial authorities.
For natural water used for hydropower, trực tiếp bóng đá hôm nay royalty-liable price is trực tiếp bóng đá hôm nay average commercial electricity selling price.
(3) Tax Rate
According to Article 7 of trực tiếp bóng đá hôm nay2009 Law on royalties, trực tiếp bóng đá hôm nay schedule of tax rates on natural water resources is as follows:
| No. | Category, Resource Type | Tax Rate (%) |
|---|---|---|
| VII | Natural Water | |
| 1 | Natural mineral water, natural hot water, purified bottled or canned water | 8 - 10 |
| 2 | Natural water used for hydropower | 2 - 5 |
| 3 | Natural water used for production and business, except for trực tiếp bóng đá hôm nay water specified at items 1 and 2 of this group | |
| 3.1 | Surface water | 1 - 3 |
| 3.2 | Groundwater | 3 - 8 |
