MINISTRY OF
FINANCE
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|
SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 152
/2015/TT-BTC
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Hanoi, October
02, 2015
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CIRCULAR
GUIDANCE ON SEVERANCE TAX
Pursuant to the Law on Severance tax No. 45/2009/QH12
dated November 25, 2009;
Pursuant to the Law on Mineral No. 60/2010/QH12
dated November 17, 2010;
Pursuant to the Law on Tax administration No.
78/2006/QH11 dated November 29, 2006; the law No. 21/2012/QH13 dated November
20, 2012 on the amendments to the law on tax administration
Pursuant to Resolution No. 712/2013/UBTVQH13
dated December 16, 2013 of Standing Committee of the National Assembly on
promulgation of severance tax schedule;
Pursuant to the Law No. 71/2014/QH13 dated November
26, 2014 on amendment to tax laws;
Pursuant to the Government's Decree No.
83/2013/ND-CP dated July 22, 2013 on guidelines for some Article of the Law on
Tax administration and the law on the amendments to the law on tax
administration;
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Pursuant to the Government's Decree No.
12/2015/ND-CP dated February 12, 2015 on guidelines for the Law on amendments
to tax laws and tax decrees;
Pursuant to the Government's Decree No.
215/2013/ND-CP dated December 23, 2013 defining the functions, tasks,
entitlements and organizational structure of the Ministry of Finance;
In consideration of opinions of the Ministry
of Natural Resources and Environment in Dispatch No. 2626/BTNMT-TC dated June
29, 2015;
At the request of the Director of the General
Department of Taxation;
The Minister of Finance promulgates a
Circular to provide guidance on severance tax:
Chapter I
GENERAL PROVISIONS
Article 1. Scope
This Circular provides guidance on taxable
items; taxpayers, basis for tax calculation, exemption and reduction of
severance tax, implementation of the Government's Decree No. 50/2010/ND-CP
dated May 14, 2010 (hereinafter referred to as Decree No. 50/2010/ND-CP.
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Article 2. Taxable items
The items subject to severance tax prescribed in
this Circular are natural resources within the land, islands, internal waters,
territorial sea, contiguous zones, exclusive economic zone, and continental
shelves under the sovereignty and jurisdiction of Socialist Republic of
Vietnam, including:
1. Metallic minerals.
2. Non-metallic minerals.
3. Products of natural forests, including plants
and other products of natural forests other than animals, anise, cinnamon,
cardamom planted by taxpayers within the area of natural forests they are given
to cultivate and protect.
4. Natural aquatic organisms, including marine
animals and plants.
5. Natural water, including: surface water and
groundwater other than natural water used for agriculture, forestry,
aquaculture, salt production, and seawater used for cooling machines.
Seawater used for cooling machines mentioned in
this Clause must comply with regulations on environment, effectiveness of water
recirculation, and technical requirements certified by competent authorities.
The act of causing pollution when using seawater or using seawater without
satisfying environmental standards shall be dealt with in accordance with the
Government's Decree No. 179/2013/ND-CP dated November 14, 2013, its
instructional documents and/or amendments and/or replacements (if any).
6. Natural bird’s nests other than those
collected from construction of houses to attract and raise natural swifts to
collect their nest.
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7. The Ministry of Finance shall cooperate with
relevant Ministries and agencies in reporting other natural resources to the
Government.
Article 3. Taxpayers
Payers of severance tax (hereinafter referred to
as taxpayers) are organizations and individuals (hereinafter referred to as
entities) that extract natural resources subject to severance tax mentioned in
Article 2 of this Circular. Taxpayers in some particular cases:
1. For mineral extraction, taxpayers are the
organizations and business households granted the License for mineral
extraction by competent authorities.
In case an organization is granted the license
for mineral extraction and permitted to cooperate with other organizations and
individuals extracting natural resources, and there are separate regulations on
taxpayers, the taxpayers shall be identified according to such regulations.
In case an organization is granted the license
for mineral extraction and then delegates its affiliates to carry out mineral
extraction, each affiliate is a taxpayer.
2. If a joint venture is established among
resource-extracting enterprises, the joint venture is the taxpayer;
In case a Vietnamese party and a foreign party
participate in the same contract for cooperation in resource extraction, the
obligation to pay tax of each party must be specified in the contract.
Otherwise, all parties must declare and pay severance tax or appoint a
representative to pay severance tax.
3. In case an entity is awarded a construction contract and extracts a
certain amount of natural resources that is permitted by the authorities, or
the extraction/use of such natural resources is not contrary to regulations of
law on resource extraction, such entity must declare and pay severance tax to
the local tax authority in the area where natural resources are extracted.
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In case the organization managing the irrigation
work supplies water for other entities to produce clean water or water for
other purposes (other than power generation), the organization managing the
irrigation work supplies water is the taxpayer.
5. In case natural resources that are banned
from extraction or illegally extracted are confiscated, subject to severance
tax, and permitted to be sold, the organization assigned to sell such natural
resources shall pay severance tax whenever it is incurred to its supervisory
tax authority before retaining the cost of arrest, auction, reward.
Chapter II
BASIS FOR CALCULATION OF
SEVERANCE TAX
Article 4. Basis for tax
calculation
1. The basis for calculation of severance tax is
the taxable extraction quantity of natural resources, unit price, and tax rate.
2. Severance tax payable in the period
Severance
tax payable in the period
=
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x
Unit price
x
Tax rate
In case an authority imposes a certain amount of
severance tax on a unit of natural resources extracted, severance tax is
calculated as follows:
Severance tax
payable in the period
=
Taxable
extraction quantity
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Severance
tax on a unit of natural resources extracted
Imposition of severance tax must be based on the
database of tax authorities and conform to regulations on tax imposition.
Article 5. Taxable
extraction quantity
1. If the quantity or weight of natural
resources extracted is determinable, taxable extraction quantity is the actual
quantity or weight of natural resources extracted in the tax period.
If the natural resource-derived products
obtained are of different classes, quality, and commercial value, taxable
extraction quantity is determined according to the extraction quantity of each
resource having the same class, quality, and commercial value, or their
quantities will be converted to the resource having the highest sales in order
to determine the taxable extraction quantity of all natural resources in the
period.
Example 1: Enterprise A extract stones after
blasting. The stones extracted are of various sizes. They will be sorted by
class and quality to determine taxable extraction quantity of each type.
In case enterprise A sells part of the stones and grind the remainders into
smaller stones of different sizes, taxable extraction quantity is
calculated by converting the quantities of stones of different sizes to the one
having the highest sales. Enterprise A shall declare and pay tax on the
quantity of stones extracted according to the selling price.
2. If the quantity or weight of natural
resources is not determinable because they contain various substances or
impurities, and natural resources are sold after screening and classification,
taxable extraction quantity is calculated as follows:
a) If the substances can be separated, the
taxable extraction quantity is determined according to the quantity, weight of
the natural resources or each substance obtained after screening and
classification.
In case earth, stones, wastes, dregs collected
after screening are sold, severance tax on the quantity of natural resources in
the wastes, dregs sold shall be paid at corresponding severance tax rates.
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Example 3: After extracted iron ore is
screened, they collected 2 kg of gold nuggets and 100 tonnes of iron ore.
Severance tax shall be charged on the quantity of gold nuggets and iron ore
obtained. Quantities of other natural resources serving the process of mineral
extraction, such as water for screening, will also be determined to calculate
tax.
b) If the ore extracted contain various
substances (polymetallic ore) and the quantity of each substance cannot be
determined after screening and classification, the taxable extraction quantity
of each substance depends on the actual quantity of extracted ore and ratio of
each substance in the ore. The ratio of each substance in the ore is determined
according to the ore sample inspected and approved by competent authorities. In
case the ratio of each substance in the ore is different than the ore sample,
the taxable extraction quantity will depend on the analysis result given by a
competent authority.
Example 4: Enterprise B extracts 1000 tonnes
of ore in the month which contains various substances. According to the mining
license and substance ratio in the ore sample approved by National Reserve
Evaluation Council: copper ore: 60%; silver ore: 0.2%; tin ore: 0.5%.
Taxable quantity of each substance:
- Copper ore: 1,000 tones x 60% = 600 tonnes.
- Silver ore: 1,000 tones x 0.2% = 2 tonnes.
- Tin ore: 1,000 tones x 0.5% = 5 tonnes.
Severance tax shall be calculated according
to the unit price and quantity of each substance in the ore.
3. If extracted natural resources are used for
further manufacturing and processing instead of being sold, taxable extraction
quantity is calculated as follows:
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- If the products sold are natural
resource-derived products, the amount of natural resources in a unit of natural
resource-derived products product shall apply.
- If the products sold are industrial, the
amount of natural resources in a unit of industrial products shall apply.
Whether products sold after processing are
industrial products or not shall be decided by relevant Ministries.
Example 5: Enterprise A grinds part of the
stones for manufacturing of cement for sale. If the quantity of stones used for
manufacturing of cement cannot be determined, it will be converted from the
production of cement from extracted stones. In this case, enterprise A shall
determine its own norms and technical process.
Example 6: Enterprise C extracts 10 tonnes of
apatite which consists of 2 tonnes of apatite 1, 3 tonnes of apatite 2, and 5
tonnes of apatite 3. Apatite 1 and apatite 2 are sold, and apatite 3 are used
for processing into apatite 1 for sale. Taxable extraction quantity:
- 5 tonnes of apatite 1 and apatite 2;
- Extraction quantity of
apatite 1 obtained from the processing of apatite 3.
Example 7: Part of the polymetallic ore
extracted by enterprise D is sold as is in Vietnam. The remainder is refined
for export. Taxable extraction quantity is calculated as follows:
- Taxable extraction quantity of each
substance in the ore being sold in Vietnam is calculated according to on the
ratio of each substance in the polymetallic ore approved by National Reserve
Evaluation Council and the analyzed ore sample.
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4. With regard to natural water used for
hydropower generation, taxable extraction quantity of natural resources is the
amount of electricity sold by the generating facility to the buyer under a
electricity sale contract (or transmitted electricity if there is not
electricity sale contract) according to a measurement system that meet
Vietnam’s measurement standards. This amount must be confirmed by the buyer and
the seller.
5. For natural mineral water, natural hot water,
bottled/boxed purified natural water, natural water used for production/business,
taxable extraction quantity of natural resources shall be expressed as cubic
meter (m3) or liter (l) according to the measurement system that
meet Vietnam’s quality measurement standards.
The taxpayer must install meters for monitoring
extraction quantity of natural mineral water, natural hot water, and natural
water extracted as the basis for tax calculation. The installed meters must
have certificates of inspection by Vietnam’s quality measurement standard
authorities. A notification of installed meters must be enclosed with the next
declaration of severance tax.
If the meters cannot be installed because of
objective reasons and thus taxable manufacture cannot be determined, a flat
extraction quantity shall be imposed. The tax authority shall cooperate with
relevant agencies in determining flat extraction quantity to calculate
severance tax in accordance with this Circular.
6. Mechanism for cooperation between tax
authorities, resources and environment authorities in management of local
resource extraction: According to taxpayers’ declarations of actual extraction
quantity in the year at each mine in the statement submitted together with the
annual declaration of severance tax at the end of the fiscal year, within 05
working days, the tax authority shall send information about actual extraction
quantity in the year at each mine to the resources and environment authority.
The resources and environment authority shall compare the extraction quantity
at each mine declared by taxpayers with its data. If they are not consistent or
violations are suspected, the resources and environment authority shall take
actions to determine the actual extraction quantity.
Within 07 working days from the receipt of
information sent by the tax authority, the resources and environment authority
shall send information to the tax authority for processing as prescribed by the
Law on Tax administration.
7. If there are local enterprises that extract,
export natural resource-derived products, the tax authority shall determine the
actual quantity of exported natural resource-derived products under the
mechanism for information exchange in Decision No. QD/BTC dated March 30, 2015
of the Ministry of Finance to calculate the quantity of natural
resource-derived products and compare with the extraction quantity on the
annual declarations of severance tax submitted by the enterprises. If the
taxable extraction quantity declared by the enterprise is inconsistent, the tax
authority shall carry out inspection as prescribed by the Law on Tax
administration to collect severance tax arrears and impose penalties as
prescribed.
Undeclared extraction quantity shall incur
severance tax at the rate and taxable price applicable at the time of
extraction; If the time of extraction cannot be determined, the tax rate and
taxable price prescribed by law at the end of the year in which natural
resources are extracted shall apply.
Article 6. Taxable prices of
natural resources
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If the cost of transport of natural
resource-derived products and selling price are written on separate invoices,
the taxable price is the selling price exclusive of transport cost.
1. With regard to natural resources of which
unit prices of natural resource-derived products can be determined
Taxable price is the selling price of a unit of
natural resource-derived products of the same class and quality exclusive of
VAT and extracted within the month; Selling price of a unit of natural resource
equals (=) total revenue (exclusive of VAT) from the sale of the resource
divided by (:) total quantity of the same resource sold in the month.
If no revenue is earned though the natural
resource still extracted in the month, taxable price is the weighted mean of
taxable unit price of the latest month in which revenue is earned. If the
weighted mean of taxable unit price of the latest month in which revenue is
earned is lower than the taxable price imposed by the People’s Committee of the
province, the taxable price imposed by the People’s Committee of the province
shall apply.
In case organizations being legal entities
extract natural resources for a corporation/conglomerate under contracts, or
sell natural resources at prices decided by such corporation/conglomerate, the
taxable prices shall be decided by the corporation/conglomerate but not lower
than the prices imposed by the People’s Committee of the province where natural
resources are extracted.
2. With regard to any natural resource of which
unit price is not determined because it contains various substances
Taxable price is the selling price of each
substance according to the total revenue from selling the resource in the month
(exclusive of VAT), ratio of each substance approved by a competent authority,
and sale of resources on the sale invoices corresponding to each substance.
Example 8: Enterprise E extracts 1,000 tonnes
of ore, the ratio of each substance in the analyzed ore sample is: copper: 60%;
silver: 0.2%; tin: 0.5%.
Taxable extraction quantity of each
substance:
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- Silver: 1,000 tones x 0.2% = 2 tonnes.
- Tin: 1,000 tones x 0.5% = 5 tonnes.
In the month, enterprise E sells 600 tonnes
of ore for VND 900 million. Taxable price of each substance in the ore is
determined as follows:
- Revenue from the sale of copper in the
month: VND 900 million x 60% = VND 540 million
- Taxable price of copper: VND 540
million/360 tonnes
- When declaring and paying severance tax,
the taxpayer shall pay tax on 600 tonnes of copper ore at the aforesaid taxable
price and corresponding tax rate.
The taxable prices of silver and tin in 1,000
tonnes of ore extracted in the month are calculated similarly.
3. With regard to resources that have to be
processed before being sold (whether domestically or exported)
a) When selling natural resource-derived
products, taxable price is the unit price of natural resource-derived products
(when sold domestically) according to the sale of natural resources on the sale
invoices or customs value of exported natural resource-derived products (when
exported) exclusive of export tax on the quantity of export natural resources
according to export documents but not lower than the taxable price imposed by
the People’s Committee of the province.
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b) When selling industrial products, taxable
price equals (=) selling price of the industrial products minus (-) processing
cost but not lower than the taxable price imposed by the People’s Committee of
the province.
Processing cost depends on the processing
technologies of the enterprise according to an approved project exclusive of
the costs of extraction, screening, enrichment.
c) If the taxable price determined by the
taxpayer is lower than that imposed by the People’s Committee of the province,
the latte shall apply. If the product is not on the price list of the People’s
Committee of the province, the tax authority shall cooperate with relevant
agencies in inspecting and imposing tax according to regulations of law on tax
administration.
d) When extracted natural resources are processed
into natural resource-derived products, taxable prices shall be applied on a
case-by-case basis as prescribed by this Article.
Example 9: During the refinement of ore, they
obtain 0.05 tonnes of copper ore from 01 tonnes of cast iron. The selling price
of copper ore is VND 8,500,000/tonnes, thus taxable price of 0.05 tonne of
copper ore is VND 8,500,000. If copper ore is processed into industrial
products, taxable price equals (=) the selling price of industrial products
minus (-) processing cost at the rate imposed by the People’s Committee of the
province to calculate severance tax on the quantity of copper ore processed.
4. Taxable prices in some cases:
a) Taxable price of natural water used for
hydroelectricity generation is the average selling price of electricity.
Average selling price of electricity for
hydroelectricity producers to calculate severance tax shall be announced by the
Ministry of Finance.
b) Taxable price of timber is the selling price
at the depot (where timber is stored or extracted). If this price cannot be
determined, taxable price depends on the taxable prices imposed by the People’s
Committee of the province as instructed in Clause 6 of this Article.
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dd) Tax authority shall inspect and impose taxes
upon entities extracting natural resources that do not fully comply with
regulations on bookkeeping. In this case, taxable extraction quantity shall
depend on the inspection result; taxable prices are those imposed by the
People’s Committee of the province in that period.
5. The People’s Committees of provinces shall
issue a new taxable price schedule annually as follows:
5.1. The taxable price schedule shall contain
information as the basis for determination of severance tax on extraction of
natural resources in the province in accordance with policies and law,
including: norms for use of natural resources as the basis for conversion from
natural resource-derived products or industrial products into quantity of
extracted natural resources in the natural resource-derived products and
industrial products; corresponding taxable prices of extracted natural
resources and natural resource-derived products, where:
a) Norms for use of natural resources as the
basis for conversion from natural resource-derived products or industrial
products into quantity of extracted natural resources in the natural
resource-derived products and industrial products of enterprises in the
province are determined according to the enterprises’ declaration and must be
consistent with the reports made by other agencies and organizations in terms
of content, quality, extraction quantity, extraction methods, and ratio of
obtainment in the province where natural resources are extracted;
b) Taxable prices on the 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 the province, determined
according to documents, sale contracts of enterprises/organizations in the
province in terms of quality and quantity of each type of natural resources,
prices of natural resource-derived products on the local market and adjacent
markets, except for the case mentioned in Point c Clause 5 of this Article.
c) Taxable prices of extracted natural resources
used for further production and processing instead of being sold are calculated
as follows:
c1) 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);
c2) 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, the Ministry of Finance, and
determined by the Department of Finance of the province in cooperation with tax
authorities, resources and environment authorities, relevant specialized
agencies, then submitted to the People’s Committee of the province for approval
according to the processing technologies under approved projects and business
outcomes of the enterprises extracting, processing natural resources in the
province, but do not include the costs of extraction, screening, enrichment.
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5.3. The agencies appointed by the People’s
Committee of the province shall cooperate with relevant agencies in proposing
the taxable price schedule to the People’s Committee of the province by
December 31 for announcement on January 01 of the succeeding year. In the year,
if the selling price of a type or resource fluctuates beyond the bracket of the
Ministry of Finance, the Ministry of Finance must be notified to make prompt
adjustments.
5.4. Tax authorities assigned to collect
severance tax shall post the taxable price schedule at their offices and send
it to General Department of Taxation for developing a database about taxable
prices.
Article 7. Tax rate
1. The rates of severance tax on each type of
resource extracted are specified on the severance tax schedule promulgated
together with Resolution No. 712/2013/UBTVQH13 dated December 16, 2013 of
Standing Committee of the National Assembly and its amendments (if any).
2. Tax rates on natural mineral water, natural
hot water, bottled/boxed purified natural water, extracted natural water in
some cases:
a) Natural mineral water, natural hot water,
bottled purified natural water (including natural water in big bottles or tanks
that can be divided into smaller bottles/boxes) apply the same rate of
severance tax;
b) Natural water used for hydroelectricity
generation, business/production that contains natural mineral water or natural
hot water that, according to documents about design and technological process
of production/service provision, have been determined by competent authorities
as not used for producing/selling natural mineral water, natural hot water,
bottled/boxed purified natural water, corresponding rates of severance tax
shall apply according to their uses.
Chapter III
REGISTRATION,
DECLARATION, PAYMENT OF SEVERANCE TAX
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Registration, declaration, payment of severance
tax shall comply with the Law on Tax administration, its instructional
documents and amendments (if any).
Apart from general regulations, declaration,
payment of severance tax on mineral extraction must also comply with Article 9
of this Circular.
Article 9. Declaration of
severance tax on mineral extraction
1. Organizations and business households
extracting natural resources shall send a notification to tax authorities of
their methods of determining taxable prices of each type of resource extracted
together with the declaration of severance tax of the first month in which
natural resources are extracted. If the method is changed, the supervisory tax
authority must be notified within the month in which the change is made.
2. Taxpayers shall make monthly declaration of
tax on the entire extraction quantity in the month (regardless of quantity in
stock and undergoing processing).
3. When making the annual/terminal declaration,
the taxpayer must enclose a list of specific extraction quantities in the year
at each mine with the declaration. Severance tax depends on the tax rate,
extraction quantity, and taxable price. To be specific:
a) Taxable extraction quantity is the total
quantity of natural resources extracted in the year, regardless of quantity in
stock and undergoing processing.
If the sale quantity includes both natural
resource-derived products and industrial products, the quantity of resources in
natural resource-derived products and industrial products must be converted
into extraction quantity according to the norms for use of natural resources
determined by taxpayers themselves.
b) Taxable price is the average selling price of
a unit of natural resource-derived products, which equals (=) total revenue
from the sale of resources divided by (:) quantity of resources sold in the
year.
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EXEMPTION AND REDUCTION
OF SEVERANCE TAX
Article 10. Severance tax
exemption
The cases of exemption from severance tax are
specified in Article 9 of the Law on severance tax and Article 6 of Decree No.
50/2010/ND-CP, including:
1. Entities extracting natural marine organisms.
2. Entities extracting branches, firewood,
bamboo, rattan, etc. serving everyday life.
3. Entities extracting natural water for
hydroelectricity generation serving everyday life of households and
individuals.
4. Natural water extracted by households and
individuals serving their everyday life.
5. Land areas given/leased out to organizations
and individuals and used on the spot; earth used for leveling, construction of
security, military works, dykes.
Earth extracted and used on the spot eligible
for tax exemption include sand, rock, gravel in the earth without specific
substances and is used as is for leveling or construction. If earth is
transport elsewhere for use or for sale, severance tax must be paid as
prescribed.
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Article 11. Reduction of
severance tax
The cases of reduction of severance tax are
specified in Article 9 of the Law on severance tax and Article 6 of Decree No.
50/2010/ND-CP, including:
1. Taxpayers who suffer from a natural disaster,
conflagration, or accident that inflicts damage the declared resources may be
given exemption or reduction of severance tax on the amount of damaged
resources. If tax has been paid, taxpayers shall receive a refund or have it
offset against severance tax payable in the next period.
2. The Ministry of Finance shall cooperate with
relevant Ministries and agencies in proposing other cases of severance tax
reduction to the government, which will be considered and decided by Standing
Committee of the National Assembly.
Article 12. Procedures for
exemption, reduction of severance tax
Procedures for exemption, reduction of severance
tax, the power to grant exemption, reduction of severance tax shall comply with
the Law on Tax administration, the law on the amendments to the law on tax
administration, and their instructional documents.
Chapter V
IMPLEMENTATION
Article 13. Implementation
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a) Direct Departments of Finance to cooperate
with Departments of Natural Resources and Environment and Departments of
Taxation in formulating their taxable price schedules; regularly review and adjust
the schedules to market 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 the
Ministry of Finance.
Difficulties that arise during the
implementation of this Circular should be reported to the Ministry of Finance
for consideration./.
PP MINISTER
DEPUTY MINISTER
Do Hoang Anh Tuan
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