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THE STANDING COMMITTEE
OF NATIONAL ASSEMBLY
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SOCIALIST REPUBLIC OF
VIET NAM
Independence - Freedom – Happiness
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No. 05/1998/PL-UBTVQH10
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Hanoi, April 16, 1998
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ORDINANCE
ON NATURAL RESOURCE TAX (AMENDED)
In order to contribute to the protection,
exploitation and use of natural resources in a economical, rational and
effective manner as well as the environmental protection and ensure the source
of revenues for the State Budget;
Pursuant to the 1992 Constitution of the Socialist Republic of Vietnam;
Pursuant to the Resolution of the Xth National Assembly's 2nd session on the
1998 law-and ordinance-making program;
This Ordinance provides for natural resource tax.
Chapter I
OBJECTS AND PAYERS OF
NATURAL RESOURCE TAX
Article 1.-
1. All natural resources
within the inland areas, offshore islands, internal waters, territorial waters,
exclusive economic zone and continental shelf of the Socialist Republic of
Vietnam are under the entire people's ownership and the unified management of
the State.
2. All organizations and individuals that
exploit natural resources prescribed in Clause 1 of this Article shall have to
pay natural resource tax, except for those specified in Article 3 of this
Ordinance.
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1. Metallic minerals;
2. Non-metallic minerals, including minerals to
be used as common construction materials; exploited earth, natural mineral
water and thermal water;
3. Petroleum;
4. Gas;
5. Products of natural forests;
6. Natural aquatic resources;
7. Natural water, excluding natural mineral
water and thermal water already prescribed in Clause 2 of this Article;
8. Other natural resources.
Article 3.- In cases
where the Vietnamese parties to joint ventures with foreign parties under the
Law on Foreign Investment in Vietnam make legal capital contributions with
natural resources, the concerned joint venture enterprises shall not have to
pay the natural resource tax on the volumes of natural resources used as legal
capital contributions by the Vietnamese parties.
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TAX CALCULATION BASES
AND NATURAL RESOURCE TAX INDEX
Article 4.- The bases
for calculating natural resource tax are the actually exploited volume of
commercial natural resources, the tax calculation price and the tax rate.
Article 5.- The price
for calculating natural resource tax is the selling price of a natural resource
product unit at the place of exploitation.
In cases where the selling price of an exploited
natural resource is not available, the Government shall determine the natural
resource tax calculation price.
Particularly, the price for calculating natural
resource tax on natural water used for hydroelectric power generation is the
selling price of commercial electricity.
Article 6.- The natural
resource tax index is prescribed as follows:
No. Categories and kinds of natural resources
Tax rate (%)
1 Metallic minerals (excluding gold and rare
earth) 1-5
- Gold 2-6
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2 Non-metallic minerals (excluding precious gems
and coal) 1-5
- Precious gems 3-8
- Coal 1-3
3 Petroleum 6-25
4 Gas 0-10
5 Natural forest products:
a/ Assorted timber (excluding tree branches and
tops) 10-40
- Tree branches and tops 1-5
b/ Pharmaceuticals (excluding sandalwood,
codonopsis and aloes) 5-15
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c/ Other natural forest products 5-20
6 Natural aquatic resources (excluding sea-slug,
abalone, pearl oyster) 1-2
- Sea-slug, abalone, pearl oyster 6-10
7 Natural water (excluding natural mineral
water, refined natural water,
bottled or canned) 0-5
- Natural water used for hydroelectric power
generation 0-2
- Natural mineral water, refined natural water,
bottled or canned 2-10
8 Other natural resources (excluding swallow's
nests) 0-10
- Swallow's nests 10-20
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Chapter III
REGISTRATION,
DECLARATION AND PAYMENT OF NATURAL RESOURCE TAX
Article 7.- Organizations
and individuals that exploit natural resources shall have to:
1. Make declaration and registration with the
tax agencies according to the prescribed form within 10 days from the date they
are permitted to exploit natural resources.
In case of merger, consolidation, separation,
splitting, dissolution, bankruptcy or change in the exploitation activity, the
natural resource-exploiting organizations or individuals shall have to declare
to the tax agencies within five days before such merger, consolidation,
separation, splitting, dissolution, bankruptcy or change is effected.
2. Abide by all regulations on vouchers,
invoices and accounting books as prescribed by the State for each kind of
natural resource.
3. Declare the natural resource tax amounts to
be paid monthly to the tax agency within the first 10 days of the subsequent
month; in cases where no natural resource tax amount arises in a month, the
natural resource-exploiting establishments shall still have to declare such and
submit the tax declaration forms to the tax agencies. The natural
resource-exploiting organizations or individuals shall have to fully declare
according to the tax declaration form and be accountable for the accuracy of
their declaration.
4. Supply documents, accounting books, vouchers
and invoices at the request of the tax agencies.
5. Pay natural resource tax in full and in time
to the State budget according to the tax agencies' notices on tax payment. The
time limit for tax payment indicated in the notice shall not be later than the
25th of the subsequent month.
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1. Guiding the natural resource-exploiting
establishments to comply with the regulations on registration, declaration and
payment of natural resource tax;
2. Notifying the natural resource-exploiting
establishments of the natural resource tax amounts to be paid and time limits
for tax payment;
3. Checking and inspecting the tax declaration,
payment and settlement by natural resource-exploiting establishments;
4. Imposing sanctions against tax-related
administrative violations and settling complaints about natural resource tax;
5. Requesting tax payers to supply accounting
books, invoices, vouchers and other documents and dossiers related to the
natural resource tax calculation and payment; requesting credit institutions,
banks and other concerned organizations and individuals to supply documents
related to the natural resource tax calculation and payment;
6. Filing and using data and documents supplied
by natural resource-exploiting establishments and other subjects in accordance
with the prescribed regime.
Article 9.-
1. The tax agencies shall
have the right to determine the natural resource tax amounts to be paid by
natural resource-exploiting organizations and individuals if they:
a/ Fail to comply with or improperly comply with
the regulations on accounting, invoices and vouchers;
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c/ Decline to produce accounting books,
invoices, vouchers and other necessary documents related to the calculation of
natural resource tax amounts;
d/ Exploit natural resources without business
registration and such unregistered exploitation is detected.
2. The tax agencies shall base themselves on the
survey documents on the situation of the exploitation activity of natural
resource-exploiting organizations and individuals or on the tax amounts paid by
organizations or individuals that exploit natural resource of the same kind
with the similar exploitation scale to determine the payable tax amounts.
In cases where the natural resource-exploiting
organizations or individuals disagree with the payable tax amounts determined
by the tax agencies, they shall be entitled to lodge complaints with the
immediate higher-level tax agency, pending the solution, such organizations or
individuals shall still have to pay the tax amounts as determined.
Chapter IV
NATURAL RESOURCE TAX
EXEMPTION AND REDUCTION
Article 10.- Natural
resource-exploiting organizations and individuals shall be entitled to natural
resource tax exemption or reduction in the following cases:
1. Investment projects eligible for investment
privileges as prescribed in the Law on Domestic Investment Promotion, which
involve exploitation of natural resources (excluding oil and gas), shall enjoy
a maximum of 50 per cent reduction of natural resource tax for the first three
years as from the commencement of exploitation;
2. Natural resource-exploiting organizations
and/or individuals that, due to unexpected natural disasters, sabotages or
accidents, suffer from losses of the exploited volume of natural resources
which has been declared for tax payment, shall be considered for exemption from
the tax amount on the lost volume of natural resources.
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4. Tax exemption shall apply to such natural
forest products exploited by individuals as tree branches and tops, firewood
and bamboo to serve daily life needs.
5. Natural resource tax exemption shall apply to
natural water used for hydroelectric power generation of the generated
electricity is not transmitted into the national power grid.
6. Tax exemption shall apply to earth exploited
for leveling or fill-up to construct security or defense projects, humanitarian
or charity projects, dikes, irrigation works or roads, or for use for certain
purposes stipulated by the Government.
The Government shall stipulate in detail cases
of tax exemption and reduction prescribed in this Article.
Chapter V
HANDLING OF VIOLATIONS,
COMMENDATION
Article 11.- Natural
resource-exploiting organiza-tions and/or individuals that violate the
Ordinance on Natural Resource Tax shall be handled as follows:
1. If they fail to comply with the provisions on
tax registration, declaration and payment, the regulation on accounting and
filing vouchers and invoices prescribed in Article 7 of this Ordinance, they
shall, depending on the nature and seriousness of their violations, be
administratively sanctioned for tax-related administrative violations;
2. If they pay tax amounts or fines later than
the prescribed date or the date stated in the tax-handling decision, they shall
have to pay, in addition to the full tax amount or fines, a fine equal to 0.1%
(one thousandth) of the belated amount per late day.
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4. If they fail to pay tax or fines according to
the notice or the tax-handling decisions, they shall be handled as follows:
a/ Deductions shall be made from the money
deposited by the concerned natural resource-exploiting organizations or
individuals at the banks, treasury or credit institutions to pay tax and/or
fines. The banks, treasury or credit institutions shall have to deduct money
from the deposit accounts of the concerned natural resource tax payers to pay tax
and/or fines into the State Budget according to the handling decisions issued
by the tax agencies or the competent agencies before the debts are recovered;
b/ Having their goods and material evidences
retained as guaranty for collecting the full amount of tax and/or fines;
c/ Having their property sealed up in accordance
with the provisions of law as guaranty for collecting the full amount of tax
arrears and/or fines.
Article 12.-
1. The heads of the tax
agencies directly in charge of tax collection shall have the right to handle
violations committed by natural resource tax payers as prescribed in Clauses 1,
2 and 3, Article 11 of this Ordinance.
2. The directors of Taxation Departments and
Bureaus directly in charge of tax collection shall be entitled to apply
handling measures prescribed in Clause 4, Article 11 of this Ordinance and
transfer the dossiers on violations prescribed in Clause 3, Article 11 of this
Ordinance to the competent agencies for handling in accordance with the
provisions of law
Article 13.-
1. Tax officers and/or
other individuals who abuse their positions and powers to illegally use or
appropriate tax money and/or fines shall have to indemnify to the State all the
illegally used or appropriated tax amounts and/or fines and shall, depending on
the nature and seriousness of their violations, be disciplined or examined for
penal liability in accordance with the provisions of law.
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3. Tax officers and/or individuals who abuse
their positions and powers to enter into collusion with or cover up people who
violate the Ordinance on Natural Resource Tax or commit other violations of
this Ordinance shall, depending on the nature and seriousness of their violations,
be disciplined or examined for penal liability in accordance with the
provisions of law.
4. Any people who obstruct or incite other
people to obstruct the enforcement of the Ordinance on Natural Resource Tax
shall, depending on the nature and seriousness of violation, be
administratively handled or examined for penal liability in accordance with the
provisions of law.
Article 14.- Tax
agencies and/or tax officers that well accomplish their assigned tasks;
organizations and/or individuals that record good merits in the implementation
of the Ordinance on Natural Resource Tax; and tax payers that well fulfill tax
obligations shall be commended.
The Government shall stipulate in detail the
commendation.
Chapter VI
COMPLAINTS, STATUTE OF
LIMITATIONS
Article 15.- Tax payers
shall have the right to complain about acts committed by tax agencies and/or
tax officers which are at variance with the Ordinance on Natural Resource Tax.
Written complaints shall be sent to the tax
agencies directly in charge of tax collection within 30 days from the date of
receipt of the notices or handling decisions of the tax officers or tax
agencies.
Pending a solution, the concerned tax payer(s)
shall still have to abide by the notices or handling decisions of the tax
agencies. In cases where they continue to complain, they shall comply with
current provisions of law.
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1. Upon receipt of
tax-related complaints, the tax agencies shall have to consider and settle them
within fifteen days from the date of receipt thereof; for complicated cases
such time limit may be longer but not exceed 30 days; for cases beyond their
jurisdiction, they shall have to send the dossiers or report to the agencies
which are competent to handle them and inform the complainants thereof within
10 days from the date of receipt of the complaints.
2. The tax agencies that receive complaints
shall have the right to request the complainants to supply dossiers and
documents related to their complaints. If the complainants decline to supply
such dossiers and documents and fail to produce plausible reasons therefor the
tax agencies shall be entitled to refuse to consider and settle the complaints.
3. The tax agencies shall have to refund the
wrongly collected tax amounts and/or fines to the tax payers within fifteen
days from the date they receive decisions from the higher-level agencies or the
competent agencies prescribed by law.
4. When detecting and concluding there is any
false tax declaration, tax evasion or mistake, the tax agencies shall have to collect
tax arrears, fines or refund tax amounts that occurred within five years before
the date of inspection and detection of false declaration, tax evasion or
mistake. In cases where natural resource-exploiting organizations or
individuals fail to make tax declaration and payment, the time limit for
collecting tax arrears and/or fines shall be counted from the time of
commencement of their operation.
5. The head of the higher-level tax agency shall
have to settle tax-related complaints of tax payers against the lower-level tax
agency.
The Finance Minister's decisions to settle
tax-related complaints shall be final decisions.
Chapter VII
ORGANIZATION OF
IMPLEMENTATION
Article 17.- The
Government shall direct the organization of the implementation of the Ordinance
on Natural Resource Tax nationwide.
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Article 19.- The
People's Committees of all levels shall, within the ambit of their respective
tasks and powers, direct the implementation and supervise the observance of the
Ordinance on Natural Resource Tax in their respective localities.
Chapter VIII
IMPLEMENTATION PROVISIONS
Article 20.- The
Ordinance on Natural Resource Tax (amended) shall take effect from June 1, 1998
and replace the Ordinance on Natural Resource Tax promulgated on March 30,
1990.
For foreign-invested enterprises and foreign
parties to business cooperation under contracts already signed before the date
of promulgation of this Ordinance which have exploited natural resources and
paid natural resource royalty or tax according to the provisions in their
investment licenses, they shall comply with such provisions.
Article 21.- The
Government shall stipulate in detail and guide the implementation of this
Ordinance.
THE STANDING COMMITTEE
OF NATIONAL ASSEMBLY
HAIRMAN
Nong Duc Manh