Provincial People's Committee issues Decision on management of resource tax collection and environmental protection fees

(Baonghean.vn) -On September 19, 2012, Nghe An Provincial People's Committee issued Decision No. 68/2012/QD-UBND on the management of resource tax collection and environmental protection fees for mineral resource exploitation and purchase activities in Nghe An province.

The Decision clearly states: Organizations and individuals engaged in mineral resource exploitation and purchase activities in Nghe An province must comply with the provisions of the law on taxes and fees, including the following specific contents:

1-Organizations and individuals engaged in mineral resource exploitation activities must declare and pay resource tax and environmental protection fees for mineral exploitation activities according to regulations.

2- Organizations and individuals purchasing mineral resources for production and business must have an invoice from the seller. If there is no invoice from the seller, the buyer must be responsible for declaring and paying resource tax and environmental protection fees on behalf of the miner for the amount of resources purchased without an invoice.

The Decision also assigns Nghe An Tax Department to organize the implementation and guide taxpayers and fee payers to implement the above contents, and the provisions of law on tax and fee management.

Assign the Chairmen of the People's Committees of districts, cities, towns and the Chairmen of the People's Committees of communes, wards and towns, based on their assigned functions and tasks, to direct the Tax authorities in the area to strengthen supervision, inspection and handling of violations in declaration, payment of taxes and environmental protection fees for the exploitation, purchase and use of mineral resources.

Anh Tuan (compiled)