Will the severance trực tiếp bóng đá việt nam hôm nay on natural water used for hydropower generation of households in Vietnam be exempted?
Which types of natural water are subject to severance trực tiếp bóng đá việt nam hôm nay in Vietnam?
Firstly, according to Article 2 of the Severance trực tiếp bóng đá việt nam hôm nayLaw 2009(amended by Clause 1, Article 4 of theLaw on Amendments to trực tiếp bóng đá việt nam hôm nay Laws2014), taxable objects are specified as follows:
- Metallic minerals.
- Non-metallic minerals.
- Crude oil.
- Natural gas, coal gas.
- Natural forest products, other than animals.
- Natural aquatic products, including marine animals and plants.
- Natural water, including surface water and underground water, except for natural water used for agriculture, forestry, aquaculture, and salt production.
- Natural swallow's nests.
- Other resources prescribed by the National Assembly Standing Committee.
Natural water is one of the objects subject to severance trực tiếp bóng đá việt nam hôm nay.
Additionally, according to Article 7 of theseverance trực tiếp bóng đá việt nam hôm nay Law 2009, the severance trực tiếp bóng đá việt nam hôm nay rates are stipulated as follows:
- The frame severance trực tiếp bóng đá việt nam hôm nay tariff is specified below:
|
No. |
Group or category of natural resource |
Severance trực tiếp bóng đá việt nam hôm nay rate (%) |
|
I |
Metallic minerals |
|
|
1 |
Iron and manganese |
7-20 |
|
2 |
Titan |
7-20 |
|
3 |
Gold |
9-25 |
|
4 |
Rare earths |
12-25 |
|
5 |
Platinum, silver and tin |
7-25 |
|
6 |
Wolfram and antimony |
7-25 |
|
7 |
Lead, zinc, aluminum, bauxite, copper and nickel |
7-25 |
|
8 |
Cobalt, molybdenum, mercury, magnesium and vanadium |
7-25 |
|
9 |
Other metallic minerals |
5-25 |
|
II |
Non-metallic minerals |
|
|
1 |
Soil exploited for ground leveling and work construction |
3-10 |
|
2 |
Rock, except rock used for lime baking and cement production; gravel; sand, except sand used for glass-making |
5-15 |
|
3 |
Soil used for brick-making |
5-15 |
|
4 |
Granite and refractory clay |
7-20 |
|
5 |
Dolomite and quartzite |
7-20 |
|
6 |
Kaolin, mica, technical quartz, and sand used for glass-making |
7-15 |
|
7 |
Pyrite, phosphorite, and stone for lime baking and cement production |
5-15 |
|
8 |
Apatite and serpentine |
3-10 |
|
9 |
Pit anthracite coal |
4-20 |
|
10 |
Open-cast anthracite coal |
6-20 |
|
11 |
Lignite and fat coal |
6-20 |
|
12 |
Other coals |
4-20 |
|
13 |
Diamond, ruby and sapphire |
16-30 |
|
14 |
Emerald, alexandrite and black precious opal |
16-30 |
|
15 |
Adrite, rodolite, pyrope, berine. Spinel and topaz |
12-25 |
|
16 |
Bluish-purple, greenish-yellow or orange crystalline quartz; chrysolite; white or scarlet precious opal; feldspar; birusa; and nephrite |
12-25 |
|
17 |
Other non-metallic minerals |
4-25 |
|
III |
Crude oil |
6-40 |
|
IV |
Natural gas and coal gas |
1-30 |
|
V |
Natural forest products |
|
|
1 |
Timber of group I |
25-35 |
|
2 |
Timber of group II |
20-30 |
|
3 |
Timber of groups III and IV |
15-20 |
|
4 |
Timber of groups V, VI, VII and VIII and of other categories |
10-15 |
|
5 |
Tree branches, tops, stumps and roots |
10-20 |
|
6 |
Firewood |
1-5 |
|
7 |
Bamboo of all kinds |
10-15 |
|
8 |
Sandalwood and calambac |
25-30 |
|
9 |
Anise, cinnamon, cardamom and liquorice |
10-15 |
|
10 |
Other natural forest products |
5-15 |
|
Natural aquatic resources |
||
|
1 |
Pearl, abalone and sea-cucumber |
6-10 |
|
2 |
Other natural aquatic resources |
1-5 |
|
VII |
Natural water |
|
|
1 |
Natural mineral water, natural thermal water and refined natural water, bottled or tinned |
8-10 |
|
2 |
Natural water used for hydropower generation |
2-5 |
|
3 |
Natural water used for production and business activities, except water mentioned at Points 1 and 2 of this group |
|
|
3.1 |
.Surface water |
1-3 |
|
3.2 |
Groundwater |
3-8 |
|
VIII |
Natural swallow's nests |
10-20 |
|
IX |
Other resources |
1-20 |
- Specific severance trực tiếp bóng đá việt nam hôm nay rates for crude oil. natural gas and coal gas shall be determined as partially progressive based on their daily exploited average output.
- Under Clauses 1 and 2 of Article 7 of theseverance trực tiếp bóng đá việt nam hôm nay Law 2009, the National Assembly Standing Committee shall stipulate specific severance trực tiếp bóng đá việt nam hôm nay rates for each category of natural resource in each period on the following principles:
+ Ensuring conformity with the list of groups and categories of natural resource and within the severance trực tiếp bóng đá việt nam hôm nay rate bracket prescribed by the National Assembly:
+ Contributing to the state management of natural resources; protection, exploitation and rational, economical and effective use of natural resources:
+ Contributing to assuring state budget revenues and market stabilization.
Based on the above frame severance trực tiếp bóng đá việt nam hôm nay tariff, the trực tiếp bóng đá việt nam hôm nay ratefor the use of natural water for salt production is not mentioned.
Therefore, natural water subject to severance taxincludes:
- Natural mineral water, natural thermal water and refined natural water, bottled or tinned
-Natural water used for hydropower generation
-Natural water used for production and business activities, except water mentioned at Points 1 and 2 of this group
Will the severance trực tiếp bóng đá việt nam hôm nay on natural water used for hydropower generation of households in Vietnam be exempted? (Image from the Internet)
Will the severance trực tiếp bóng đá việt nam hôm nay on natural water used for hydropower generation of households in Vietnam be exempted?
Under Article 9 of theseverance trực tiếp bóng đá việt nam hôm nay Law 2009as amended by Clause 2, Article 4 of theLaw Amending Various trực tiếp bóng đá việt nam hôm nay Laws 2014:
Article 9. Severance trực tiếp bóng đá việt nam hôm nay exemption and reduction
1. Severance trực tiếp bóng đá việt nam hôm nay payers that encounter natural disasters, fires or unexpected accidents, causing losses of natural resources for which severance trực tiếp bóng đá việt nam hôm nay have been declared and paid, may be considered for exemption from or reduction of payable severance trực tiếp bóng đá việt nam hôm nay for the lost volumes of natural resources. The paid severance trực tiếp bóng đá việt nam hôm nay amount will be refunded or cleared against the subsequent period's payable severance trực tiếp bóng đá việt nam hôm nay amount.
2. Severance trực tiếp bóng đá việt nam hôm nay are exempted for natural aquatic resources.
3. Severance trực tiếp bóng đá việt nam hôm nay are exempted for tree branches and tops, firewood and bamboo of all kinds which individuals are permitted to exploit for their daily-life needs.
4. Severance trực tiếp bóng đá việt nam hôm nay are exempted for natural water used for hydropower generation by households and individuals for their daily-life needs.
5. trực tiếp bóng đá việt nam hôm nay on natural water used by households and individuals for their everyday life is exempt.
6. Severance trực tiếp bóng đá việt nam hôm nay are exempted for soil exploited and used right on allocated and leased land areas; and soil exploited for ground leveling and construction of security and military works and dikes.
7. Others cases eligible for severance trực tiếp bóng đá việt nam hôm nay exemption or reduction as prescribed by the National Assembly Standing Committee.
Therefore, the severance trực tiếp bóng đá việt nam hôm nay on natural water used for hydropower generation of households in Vietnam will be exempted.
What are the cases in which taxpayers determine trực tiếp bóng đá việt nam hôm nay on natural water eligible for exemption in Vietnam?
Under point b, Clause 1, Article 51 ofCircular 80/2021/TT-BTC:
Procedures, documentation and the cases in which taxpayers determine trực tiếp bóng đá việt nam hôm nay eligible for exemption or reduction themselves
1. Taxpayers may determine trực tiếp bóng đá việt nam hôm nay eligible for exemption or reduction themselves in the following cases:
a) CIT: the taxpayer is eligible for incentives including preferential trực tiếp bóng đá việt nam hôm nay rates, duration of trực tiếp bóng đá việt nam hôm nay exemption or reduction, and trực tiếp bóng đá việt nam hôm nay-free income according to CIT laws;
b) severance trực tiếp bóng đá việt nam hôm nay: Natural fishing is exempted from severance trực tiếp bóng đá việt nam hôm nay; extraction of branches, tops, firewood, bamboo, rattan, cork, apricot for domestic use is exempted from severance trực tiếp bóng đá việt nam hôm nay; extraction of natural water for hydropower production by households and individuals for domestic use; use of allocated or leased land; extraction of dirt for leveling, construction of military works, dikes;
c) Licensing fees: Cases of licensing fee exemption are prescribed in Article 3 of the Government’s Decree No. 139/2016/ND-CP dated 04/10/2016, Clause 1 Article 1 of the Government’s Decree No. 22/2020/ND-CP dated 24/02/2020 on amendments to Decree No. 139/2016/ND-CP.
d) PIT: Any individual earning income from salary or remuneration and has the trực tiếp bóng đá việt nam hôm nay payable after annual finalization of 50.000 VND or lower;
dd) In other cases, the taxpayer shall determine the amount of trực tiếp bóng đá việt nam hôm nay eligible for exemption or reduction in the trực tiếp bóng đá việt nam hôm nay declaration dossier or application for trực tiếp bóng đá việt nam hôm nay exemption or trực tiếp bóng đá việt nam hôm nay reduction and send it to the supervisory trực tiếp bóng đá việt nam hôm nay authority or the state budget revenue-managing trực tiếp bóng đá việt nam hôm nay authority, except the cases specified in Clause 1 Article 52 of this Circular.
...
Therefore, severance trực tiếp bóng đá việt nam hôm nay: severance trực tiếp bóng đá việt nam hôm nay: Natural fishing is exempted from severance trực tiếp bóng đá việt nam hôm nay; extraction of branches, tops, firewood, bamboo, rattan, cork, and apricot for domestic use is exempted from severance trực tiếp bóng đá việt nam hôm nay; extraction of natural water for hydropower production by households and individuals for domestic use; use of allocated or leased land; extraction of dirt for leveling, construction of military works, dikes.
