Tax and fee declaration: Violations in many mineral production and trading enterprises
(Baonghean) - Tax and fee declaration is a regular task of enterprises in the process of complying with tax and fee laws. Through inspection and examination work in September 2015, the functional sector discovered a number of violations by mineral trading enterprises.
Phu Son Investment and Construction Joint Stock Company, address: Hamlet 18, Nghi Phu (Vinh City), business lines: mining, processing, trading minerals and constructing civil, industrial, traffic and irrigation works. Accounting form: according to bookkeeping documents, paying taxes at Quy Hop Tax Department. Through inspection in August and September 2015, it showed that: In 2013, the company paid 2.044 billion VND in taxes, in 2014, the company paid 2.68 billion VND. The company opened full accounting books according to regulations, recorded data in a timely manner, and accounting documents were neatly arranged and stored according to regulations. However, it was also discovered that there were violations in declaring and paying environmental protection fees with an amount of 233,502,834 VND. Regarding the mineral exploitation right fee, the inspection shows that the tin mine in Pha Lom area, Chau Tien commune (Quy Hop) expired on August 13, 2014; the stone mine in Nam Thanh commune (Nam Dan) is currently declaring and paying the mineral exploitation right fee according to Decree No. 203/2013/ND-CP dated November 28, 2013 of the Government regulating the method of calculation and collection level of mineral exploitation right fee.
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| Stone exploitation and production at Thanh Xuan Company Limited (Hoang Mai Town). |
During the inspection at Dien Chau Brick and Tile Joint Stock Company, the authorities proposed to collect an additional amount of VND 21,206,987 due to incomplete declaration of resource tax and environmental protection fee in 2013 and 2014. As for An Loc Joint Stock Company, located at Block 5, Ha Huy Tap Ward (Vinh City), whose business lines also include mining and tin ore, and production of clay materials, in 2013 and 2014, An Loc Joint Stock Company incompletely declared resource tax, environmental protection fee and value added tax, the amount of violation was VND 196,137,706. Of which, environmental resource tax was VND 47,461,234, environmental protection fee was VND 15,949,200. After discovery and request for correction, the company paid the full amount of violation into the State account.
Omya Vietnam Minerals Co., Ltd., located in Nam Cam Industrial Park (Nghi Loc), also inspected the company's tax and fee compliance process, although the advantage is that the company has opened accounting books according to regulations and promptly accounted for arising economic transactions. In 2013 and 2014, it paid Nghe An budget more than 17 billion VND in taxes and fees, contributing to increasing Nghe An's budget revenue. However, the company declared and settled environmental protection fees without converting the volume of finished white boulders and blocks into raw stones to calculate the environmental protection fee with the amount of 39,926,849 VND. However, the company then promptly declared and supplemented the missing environmental protection fee in 2013, which was 19,338,760 VND...
Above are some of the mineral exploitation enterprises in the area that, when inspected and checked, the functional sectors discovered limitations and violations in declaration and tax calculation. The report of the Department of Natural Resources and Environment also pointed out: Inspection of compliance with legal regulations in some mineral exploitation enterprises showed that some licensed enterprises have not complied with mining processes and regulations, labor safety, industrial hygiene, environmental treatment in mineral exploitation and processing have not received due attention, the implementation of post-licensing obligations of enterprises is generally incomplete,...
Through inspection, it is found that violations in tax declaration and calculation of fees are quite common in mineral exploitation enterprises. That requires the Tax sector and tax branches to further strengthen tax and fee management, regularly propagate, disseminate and guide the law on taxes and fees, and explain to enterprises to clearly understand the regulations on tax and fee laws and the Law on Natural Resources Tax. At the same time, strengthen inspection and examination and take strict measures to handle enterprises that commit violations.
In Article 5, Circular No. 105/2010/TT-BTC dated July 23, 2010 of the Ministry of Finance guiding the implementation of a number of articles of the Law on Natural Resources Tax and guiding the implementation of Decree No. 50/2010/ND-CP dated May 14, 2010 of the Government detailing and guiding a number of articles of the Law on Natural Resources Tax stipulates: For non-metallic minerals: The quantity of non-metallic minerals exploited during the period to determine the amount of environmental protection fee payable is the quantity of raw minerals actually exploited during the fee payment period, regardless of the purpose of exploitation (for immediate sale, exchange, internal consumption, reserve for further production, etc.) and exploitation technology (manual, mechanical) or region, area, exploitation conditions (mountainous, midland, plain, difficult, complicated exploitation conditions, etc.). In case the exploited minerals must be screened, sorted, classified, and enriched before being sold, based on the actual exploitation conditions and mineral processing technology in the area, the Department of Natural Resources and Environment shall preside over and coordinate with the local Tax Department to submit to the Provincial People's Committee to decide on the conversion rate from the quantity of finished minerals to the quantity of raw minerals as the basis for calculating environmental protection fees for each type of non-metallic mineral in accordance with the actual situation of the locality. In Nghe An, the Provincial People's Committee issued Decision No. 30/QD-UBND.TN dated January 5, 2013 on promulgating regulations on the conversion rate of finished minerals into raw minerals. |
Article and photos:Pearl
