Form 06/MGTH Document for Proposed Exemption of Resource Tax according to Circular 80
Form 06/MGTH – Application for Natural Resource Tax Exemption under Circular 80?
Based on Form 06/MGTH issued with Circular 80/2021/TT-BTC stipulating the application document for natural resource tax exemption
See details and download the natural resource tax exemption application form here: Download
Form 06/MGTH – Application for Natural Resource Tax Exemption under Circular 80? (Image from the Internet)
What cases are exempted from natural resource tax?
Based on Article 10 of Circular 152/2015/TT-BTC stipulating natural resource tax exemption:
Natural Resource Tax Exemption
The cases exempted from natural resource tax according to Article 9 of the Law on Natural Resource Tax and Article 6 of Decree No. 50/2010/ND-CP include:
Exemption of natural resource tax for organizations and individuals who exploit natural aquatic resources.
Exemption of natural resource tax for organizations and individuals who exploit branches, tops, firewood, bamboo, reeds, rattan, cam whisks, and bamboo shoots, harvested by authorized individuals for household use.
Exemption of natural resource tax for organizations and individuals who exploit natural water used for hydroelectric production serving household use.
Exemption of natural resource tax for natural water exploited by households and individuals for domestic use.
Exemption of natural resource tax for land allocated or leased to organizations and individuals who exploit and use it on-site within the allocated or leased area; land exploited for filling, construction of security, military works, dikes.
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Thus, the cases exempted from natural resource tax include:
- Exemption of natural resource tax for organizations and individuals who exploit natural aquatic resources.
- Exemption of natural resource tax for organizations and individuals who exploit branches, tops, firewood, bamboo, reeds, rattan, cam whisks, and bamboo shoots harvested by authorized individuals for household use.
- Exemption of natural resource tax for organizations and individuals who exploit natural water used for hydroelectric production serving household use.
- Exemption of natural resource tax for natural water exploited by households and individuals for domestic use.
- Exemption of natural resource tax for land allocated or leased to organizations and individuals who exploit and use it on-site within the allocated or leased area; land exploited for filling, construction of security, military works, dikes.
- Land exploited and used on-site exempted from tax also includes sand, rocks, and gravel mixed in the land where specific components cannot be identified and are used raw for filling and construction; in the case of transport to other places for use or sale, the natural resource tax must be paid as regulated.
- Other cases exempted from natural resource tax, the Ministry of Finance shall cooperate with relevant Ministries and sectors to report to the Government of Vietnam for submission to the Standing Committee of the National Assembly for consideration and decision.
Who is subject to natural resource tax?
Based on Article 2 of Decree 50/2010/ND-CP amended by Clause 1; Clause 2 Article 4 of Decree 12/2015/ND-CP stipulating taxable subjects:
Taxable Subjects
Taxable subjects for natural resource tax are stipulated in Article 2 of the Law on Natural Resource Tax, including:
Metallic minerals.
Non-metallic minerals.
Crude oil as stipulated in Clause 2 Article 3 of the 1993 Law on Petroleum.
Natural gas as stipulated in Clause 3 Article 3 of the 1993 Law on Petroleum.
Coal gas as stipulated in Clause 3 Article 1 of the Law amending and supplementing some articles of the 2008 Law on Petroleum.
Products of natural forests, including types of plants and other products of natural forests, excluding animals and star anise, cinnamon, cardamom, and medlar grown by taxpayers in the natural forest areas assigned for protection.
Natural aquatic products, including marine animals and plants.
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Thus, the subjects to natural resource tax include:
- Metallic minerals.
- Non-metallic minerals.
- Crude oil is hydrocarbons in liquid state in natural form, asphalt, ozokerite, and liquid hydrocarbons obtained from natural gas by condensation or extraction methods.
- Natural gas is all hydrocarbons in gaseous state, extracted from wells, including wet gas, dry gas, headwell gas, and remaining gas after liquid hydrocarbons are extracted from wet gas.
- Coal gas is hydrocarbons, mainly methane, in gaseous or liquid state, contained in coal seams or adjacent reservoirs.
- Products of natural forests, including types of plants and other products of natural forests, excluding animals and star anise, cinnamon, cardamom, and medlar grown by taxpayers in the natural forest areas assigned for protection.
- Natural aquatic products, including marine animals and plants.
- Natural water, including surface and groundwater, excluding natural water used for agriculture, forestry, fishery, salt production, and seawater used for cooling machinery.
- Natural bird's nests, excluding bird's nests obtained by organizations and individuals from investment activities building houses to attract and harvest natural bird's nests.
- Other resources as reported by the Ministry of Finance in cooperation with relevant Ministries and sectors to the Government of Vietnam for submission to the Standing Committee of the National Assembly for consideration and decision.
