Nghe An plans to adjust tax rates for many types of minerals.

Implementing the direction of the People's Committee of Nghe An province on consulting on supplementing resource prices to calculate deposit and mineral exploitation rights fees, handling problems in calculating resource tax and environmental protection fees in the province, the Department of Finance consulted and submitted to the Provincial People's Committee a draft regulation on the new resource tax price list in the area.

Previously, based on Circular No. 44/2017/TT-BTC dated May 12, 2017 of the Ministry of Finance regulating the price framework for calculating resource tax, the Provincial People's Committee issued Decision No. 73/2017/QD-UBND dated December 1, 2017 on promulgating the Price List for calculating resource tax in Nghe An province.

However, through the implementation of Decision No. 73/2017/QD-UBND mentioned above, there are still some problems. These are: Some resource products arise in reality but are not specified in the price list; Some units for calculating resource tax of some resource products in the price list have not been specified;

Some resource products in the Price List have not yet been specified for resource tax calculation, and have not yet been specified for resource group codes or types.

According to feedback from some businesses in the area, in reality, some types of resources and minerals use different units of resource output than the prescribed units; Some other contents such as: units of calculation, resource codes, resource groups are not suitable...

White stone mining in Quy Hop. Photo archive

Currently, the Ministry of Finance has issued Circular No. 05/2020/TT-BTC/2020 amending and supplementing a number of articles of Circular No. 44/2017/TT-BTC/2017.

For the above reasons, the issuance of a decision to replace Decision No. 73/2017/QD-UBND dated December 1, 2017 of the Provincial People's Committee on the Price List for calculating natural resource tax in Nghe An province is extremely necessary.

Mr. Tran Viet Dung, Deputy Director of the Department of Finance, said: According to the draft, the subjects of application are the Department of Natural Resources and Environment, the Department of Finance, the Department of Agriculture and Rural Development, Tax authorities at all levels; Other relevant agencies; Organizations and individuals subject to paying resource tax according to regulations.

Resource tax calculation table

d) Price list for calculating resource tax on natural seafood
d) Price list for calculating natural water resource tax.
e) Price list for calculating resource tax on other resources.

Including appendices that will be published after the competent authority makes a decision.

The price level specified in the Price List issued with this Decision is the basis for calculating resource tax.
In case the selling price of a resource product unit stated in the invoice is higher than the price specified in this Price List, the price in the invoice shall be calculated. In case the selling price of a resource product unit stated in the invoice is lower than the price specified in this Price List, the price specified in this Table shall be calculated.

The Provincial Tax Department shall guide organizations and individuals exploiting natural resources in the province to register, declare, calculate and pay taxes according to regulations. Guide and direct tax authorities to directly manage the collection of natural resource taxes, publicly post the Natural Resource Tax Price List at the tax authority's headquarters and manage natural resource taxes according to regulations. Send the Natural Resource Tax Price List in Nghe An province to the General Department of Taxation to build a database on natural resource tax prices.

According to the draft, some outstanding products have prices for calculating resource tax as follows:

Unclassified raw ruby ​​by size, quality, tax price: 880,000,000 VND/kg, Gold ore with Au content <2 gram/ton, price 1,300,000 VND/ton, gold nuggets tax price 1 billion VND/kg.Fine art stone with monolithic volume under 0.4m3, price 700,000 VND/m3; Stone blocks for cutting calculated by product with surface area under 0.1m2 to under 0.3m2, price 1,400,000 VND/m3; Boulder stone has tax price 120,000 VND/m3; yellow sand used in construction has tax price 110,000 VND/m3,

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