Which authority receives severance tax declaration dossiers in Vietnam?
What are the severance taxable items in Vietnam?
According to Article 2 of Circular 152/2015/TT-BTC, taxable items are islands, internal waters, territorial sea, contiguous zones, exclusive economic zone, and continental shelves under the sovereignty and jurisdiction of the Socialist Republic of Vietnam, including:
- Metallic minerals.
- Non-metallic minerals.
- 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.
- Natural aquatic organisms, including marine animals and plants.
- 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).
- Natural bird’s nests other than those collected from construction of houses to attract and raise natural swifts to collect their nest.
Bird’s nests collected from construction of houses to attract and raise natural swifts to collect their nest must comply with Circular No. 35/2013/TT-BNNPTNT dated July 22, 2013 of the Ministry of Agriculture and Rural Development, its instructional documents and/or amendments and/or replacements (if any).
- The Ministry of Finance shall cooperate with relevant Ministries and agencies in reporting other natural resources to the Government.
Which authority receives severance tax declaration dossiers in Vietnam? (Image from Internet)
Which authority receives severance tax declaration dossiers in Vietnam?
According to point g, clause 1, Article 11 of Decree 126/2020/ND-CP, a taxpayer that has business operation in more than one province shall submit a severance tax declaration dossier to the tax authority of the province other than the province in which the taxpayer is headquartered.
Note: except severance tax on hydropower generation where the reservoir of the power plant is located in the same province; extraction and sale of natural gas; sale of confiscated resources; irregular extraction of resources licensed by competent authorities or exempted from licensing as prescribed by law.
>>>>>> See more: What is the penalty for violations against the regulations on the deadline for submitting tax declarations?
What is the severance tax declaration form as specified in Circular 80 in Vietnam?
According to Section 4, Appendix 2 issued with Circular 80/2021/TT-BTC, the severance tax declaration form (Form 01/TAIN) is specified as follows:
Download Form 01/TAIN: Here
What are the applicable severance tax rates in Vietnam?
According to Article 7 of the Law on severance tax 2009, the following severance tax rates are specified:
- The frame severance tax tariff is specified below:
|
No. |
Group or category of natural resource |
Severance tax rate (%) |
|
I |
Metallic minerals |
|
|
1 |
Iron and manganese |
7-20 |
|
2 |
Titan |
7-20 |
|
3 |
Gold |
9-25 |
|
4 |
Rare earths |
12-25 |
|
5 |
Platinum, silver and tin |
7-25 |
|
6 |
Wolfram and antimony |
7-25 |
|
7 |
Lead, zinc, aluminum, bauxite, copper and nickel |
7-25 |
|
8 |
Cobalt, molybdenum, mercury, magnesium and vanadium |
7-25 |
|
9 |
Other metallic minerals |
5-25 |
|
II |
Non-metallic minerals |
|
|
1 |
Soil exploited for ground leveling and work construction |
3-10 |
|
2 |
Rock, except rock used for lime baking and cement production; gravel; sand, except sand used for glass-making |
5-15 |
|
3 |
Soil used for brick-making |
5-15 |
|
4 |
Granite and refractory clay |
7-20 |
|
5 |
Dolomite and quartzite |
7-20 |
|
6 |
Kaolin, mica, technical quartz, and sand used for glass-making |
7-15 |
|
7 |
Pyrite, phosphorite, and stone for lime baking and cement production |
5-15 |
|
8 |
Apatite and serpentine |
3-10 |
|
9 |
Pit anthracite coal |
4-20 |
|
10 |
Open-cast anthracite coal |
6-20 |
|
11 |
Lignite and fat coal |
6-20 |
|
12 |
Other coals |
4-20 |
|
13 |
Diamond, ruby and sapphire |
16-30 |
|
14 |
Emerald, alexandrite and black precious opal |
16-30 |
|
15 |
Adrite, rodolite, pyrope, berine. Spinel and topaz |
12-25 |
|
16 |
Bluish-purple, greenish-yellow or orange crystalline quartz; chrysolite; white or scarlet precious opal; feldspar; birusa; and nephrite |
12-25 |
|
17 |
Other non-metallic minerals |
4-25 |
|
III |
Crude oil |
6-40 |
|
IV |
Natural gas and coal gas |
1-30 |
|
V |
Natural forest products |
|
|
1 |
Timber of group I |
25-35 |
|
2 |
Timber of group II |
20-30 |
|
3 |
Timber of groups III and IV |
15-20 |
|
4 |
Timber of groups V, VI, VII and VIII and of other categories |
10-15 |
|
5 |
Tree branches, tops, stumps and roots |
10-20 |
|
6 |
Firewood |
1-5 |
|
7 |
Bamboo of all kinds |
10-15 |
|
8 |
Sandalwood and calambac |
25-30 |
|
9 |
Anise, cinnamon, cardamom and liquorice |
10-15 |
|
10 |
Other natural forest products |
5-15 |
|
|
Natural aquatic resources |
|
|
1 |
Pearl, abalone and sea-cucumber |
6-10 |
|
2 |
Other natural aquatic resources |
1-5 |
|
VII |
Natural water |
|
|
1 |
Natural mineral water, natural thermal water and refined natural water, bottled or tinned |
8-10 |
|
2 |
Natural water used for hydropower generation |
2-5 |
|
3 |
Natural water used for production and business activities, except water mentioned at Points 1 and 2 of this group |
|
|
3.1 |
.Surface water |
1-3 |
|
3.2 |
Groundwater |
3-8 |
|
VIII |
Natural swallow's nests |
10-20 |
|
IX |
Other resources |
1-20 |
- Specific severance tax rates for crude oil. natural gas and coal gas shall be determined as partially progressive based on their daily exploited average output.
- Pursuant to Clauses 1 and 2 of this Article, the National Assembly Standing Committee shall stipulate specific severance tax rates for each category of natural resource in each period on the following principles:
+ Ensuring conformity with the list of groups and categories of natural resource and within the severance tax rate bracket prescribed by the National Assembly:
+ Contributing to the state management of natural resources; protection, exploitation and rational, economical and effective use of natural resources:
+ Contributing to assuring state budget revenues and market stabilization.
- From December 16, 2024, what will be the preferential import tax duty for e-cigarettes in Vietnam?
- What is the guidance for looking up online land tax on the e-portal of the General Department of Taxation of Vietnam?
- Is the credit-invoice method applied by the taxpayer that earns at least 1 billion VND in annual revenue in Vietnam?
- Shall enterprises be entitled for VAT deferral in Vietnam for October 2024 according to Decree 64?
- What are specialized measures during processing of tax refund applications in Vietnam?
- Do tax authorities of Vietnam have the right to publish tax-related regulatory violations on mass media?
- Is the amount received under public service housing policies considered taxable personal income in Vietnam?
- Are invoices issued for internally used goods in Vietnam?
- What principles and basis are used to determine the maximum road user charge in Vietnam?
- Is healthcare service providers for the elderly subject to VAT in Vietnam?
