Which authority will direct xem bóng đá trực tiếp vtv2 implementation of xem bóng đá trực tiếp vtv2 local severance taxable price schedule in Vietnam?
What are xem bóng đá trực tiếp vtv2 regulations on xem bóng đá trực tiếp vtv2 mechanism for cooperation between tax authorities, resources and environment authorities in xem bóng đá trực tiếp vtv2 management of local resource extraction in Vietnam?
UnderClause 6, Article 5 ofCircular 152/2015/TT-BTC, xem bóng đá trực tiếp vtv2 mechanism for cooperation between tax authorities,resources and environment authorities in xem bóng đá trực tiếp vtv2 management of local resource extraction is specified as follows:
According to taxpayers’ declarations of actual extraction quantity in xem bóng đá trực tiếp vtv2 year at each mine in xem bóng đá trực tiếp vtv2 statement submitted together with xem bóng đá trực tiếp vtv2 annual declaration of severance tax at xem bóng đá trực tiếp vtv2 end of xem bóng đá trực tiếp vtv2 fiscal year, within 05 working days, xem bóng đá trực tiếp vtv2 tax authority shall send information about actual extraction quantity in xem bóng đá trực tiếp vtv2 year at each mine to xem bóng đá trực tiếp vtv2 resources and environment authority.
xem bóng đá trực tiếp vtv2 resources and environment authority shall compare xem bóng đá trực tiếp vtv2 extraction quantity at each mine declared by taxpayers with its data.
If they are not consistent or violations are suspected, xem bóng đá trực tiếp vtv2 resources and environment authority shall take actions to determine xem bóng đá trực tiếp vtv2 actual extraction quantity.
Within 07 working days from xem bóng đá trực tiếp vtv2 receipt of information sent by xem bóng đá trực tiếp vtv2 tax authority, xem bóng đá trực tiếp vtv2 resources and environment authority shall send information to xem bóng đá trực tiếp vtv2 tax authority for processing as prescribed by xem bóng đá trực tiếp vtv2 Law on Tax administration.
How does xem bóng đá trực tiếp vtv2 Provincial People's Committee in Vietnam issue xem bóng đá trực tiếp vtv2 severance taxable price schedule to be implemented for xem bóng đá trực tiếp vtv2 following year?
According to Clause 5, Article 6 ofCircular 152/2015/TT-BTC(amended and supplemented by Clauses 1 and 2, Article 2 ofCircular 41/2024/TT-BTC), annually, xem bóng đá trực tiếp vtv2 Provincial People's Committee issues xem bóng đá trực tiếp vtv2 severance taxable price schedule to be implemented for xem bóng đá trực tiếp vtv2 following year as follows:
- xem bóng đá trực tiếp vtv2 People’s Committees of provinces shall issue a new taxable price schedule annually as follows:
+ xem bóng đá trực tiếp vtv2 taxable price schedule shall contain information as xem bóng đá trực tiếp vtv2 basis for determination of severance tax on extraction of natural resources in xem bóng đá trực tiếp vtv2 province in accordance with policies and law, including: norms for use of natural resources as xem bóng đá trực tiếp vtv2 basis for conversion from natural resource-derived products or industrial products into quantity of extracted natural resources in xem bóng đá trực tiếp vtv2 natural resource-derived products and industrial products; corresponding taxable prices of extracted natural resources and natural resource-derived products, where:
++ Norms for use of natural resources as xem bóng đá trực tiếp vtv2 basis for conversion from natural resource-derived products or industrial products into quantity of extracted natural resources in xem bóng đá trực tiếp vtv2 natural resource-derived products and industrial products of enterprises in xem bóng đá trực tiếp vtv2 province are determined according to xem bóng đá trực tiếp vtv2 enterprises’ declaration and must be consistent with xem bóng đá trực tiếp vtv2 reports made by other agencies and organizations in terms of content, quality, extraction quantity, extraction methods, and ratio of obtainment in xem bóng đá trực tiếp vtv2 province where natural resources are extracted;
++ Taxable prices on xem bóng đá trực tiếp vtv2 price list are prices for extracted natural resources and natural resource-derived products corresponding to properties of natural resources and natural resource-derived products extracted, processed by enterprises in xem bóng đá trực tiếp vtv2 province, determined according to documents, sale contracts of enterprises/organizations in xem bóng đá trực tiếp vtv2 province in terms of quality and quantity of each type of natural resources, prices of natural resource-derived products on xem bóng đá trực tiếp vtv2 local market and adjacent markets, except for xem bóng đá trực tiếp vtv2 case mentioned in Point c Clause 5 of this Article.
++ Taxable prices of extracted natural resources used for further production and processing instead of being sold are calculated as follows:
+++ For resources used for further production or processing into natural resource-derived products, taxable prices are selling prices of natural resource-derived products exclusive of VAT (if sold domestically) or customs value exclusive of export duty (if exported);
+++ For resources used for further production or processing into industrial products for domestic sale or export, taxable prices are selling prices (if sold domestically) or customs value (if exported) of industrial products minus (-) export duty (if any) and processing cost.
Processing cost mentioned in c.2 shall comply with instructions of relevant Ministries, xem bóng đá trực tiếp vtv2 Ministry of Finance, and determined by xem bóng đá trực tiếp vtv2 Department of Finance of xem bóng đá trực tiếp vtv2 province in cooperation with tax authorities, resources and environment authorities, relevant specialized agencies, then submitted to xem bóng đá trực tiếp vtv2 People’s Committee of xem bóng đá trực tiếp vtv2 province for approval according to xem bóng đá trực tiếp vtv2 processing technologies under approved projects and business outcomes of xem bóng đá trực tiếp vtv2 enterprises extracting, processing natural resources in xem bóng đá trực tiếp vtv2 province, but do not include xem bóng đá trực tiếp vtv2 costs of extraction, screening, enrichment.
xem bóng đá trực tiếp vtv2 Department of Finance shall cooperate with relevant authorities in developing and requesting xem bóng đá trực tiếp vtv2 Provincial People’s Committee to promulgate a taxable price schedule by December 31 every year for disclosure and application from January 1 of xem bóng đá trực tiếp vtv2 following year.
Within 30 days from xem bóng đá trực tiếp vtv2 date xem bóng đá trực tiếp vtv2 Provincial People’s Committee promulgates xem bóng đá trực tiếp vtv2 taxable price schedule or xem bóng đá trực tiếp vtv2 document on adjustments or additions to xem bóng đá trực tiếp vtv2 taxable price schedule, xem bóng đá trực tiếp vtv2 Department of Finance shall provide information and a document for xem bóng đá trực tiếp vtv2 Ministry of Finance of Vietnam (through xem bóng đá trực tiếp vtv2 General Department of Taxation of Vietnam) for updating xem bóng đá trực tiếp vtv2 database on taxable prices.
- Tax authorities assigned to collect severance tax shall post xem bóng đá trực tiếp vtv2 taxable price schedule at their offices and send it to General Department of Taxation for developing a database about taxable prices.
Which authority will direct xem bóng đá trực tiếp vtv2 implementation of xem bóng đá trực tiếp vtv2 local severance taxable price schedule in Vietnam? (Image from xem bóng đá trực tiếp vtv2 Internet)
Which authoritywill direct xem bóng đá trực tiếp vtv2 implementation of xem bóng đá trực tiếp vtv2 local severance taxable price schedule in Vietnam?
According to Article 13 ofCircular 152/2015/TT-BTC(amended by Clause 3, Article 2 ofCircular 41/2024/TT-BTC):
Implementation
1. xem bóng đá trực tiếp vtv2 Provincial People’s Committee shall:
a) Direct xem bóng đá trực tiếp vtv2 Department of Finance to take charge and cooperate with relevant authorities in developing a taxable price schedule for local application and regularly making reviews and adjustments in conformity with xem bóng đá trực tiếp vtv2 local developments.
b) Direct tax, finance, resources and environment authorities, State Treasuries, and relevant agencies to cooperate in severance tax administration as instructed by this Circular.
2. This Circular comes into force from November 20, 2015 and replaces Circular No. 105/2010/TT-BTC dated July 23, 2010 of xem bóng đá trực tiếp vtv2 Ministry of Finance.
Difficulties that arise during xem bóng đá trực tiếp vtv2 implementation of this Circular should be reported to xem bóng đá trực tiếp vtv2 Ministry of Finance for consideration./.
Thus, xem bóng đá trực tiếp vtv2 Provincial People's Committee shall direct xem bóng đá trực tiếp vtv2 Department of Finance to take charge and cooperate with relevant authorities in developing a taxable price schedule for local application.
