Schedule of severance tax-liable price in Hanoi (Effective from July 01, 2017)

The People's Committee of Hanoi has just signed Decision No. 4659/QD-UBND approving the severance tax-liable prices within the territory of Hanoi, applicable from July 01, 2017. To be specific:

No Resource Unit Tax Calculation Price
1 Land fill VND/m^3^ 49,000
2 Clay for brick and tile making VND/m^3^ 119,000
3 Black sand for various types of foundation VND/m^3^ 56,000
4 Black construction sand VND/m^3^ 70,000
5 Yellow sand VND/m^3^ 245,000
6 Surface water VND/m^3^ 4,000
7 Groundwater VND/m^3^ 8,000
8 Natural mineral water for soaking, bathing, medical treatment, tourism services, etc. VND/m^3^ 22,000
9 Natural mineral water, natural hot water for bottling, canning of average quality VND/m^3^ 200,000
10 Puzzolan rock VND/m^3^ 100,000
11 Construction stone VND/m^3^ 88,000
12 Gravel VND/m^3^ 175,000
13 Limestone for cement production VND/m^3^ 105,000
14 Clay stone VND/m^3^ 90,000
15 Peat VND/m^3^ 280,000
16 Peat (humus soil) VND/m^3^ 49,000

The aforementioned severance tax-liable price may be adjusted in case of fluctuations in the market prices of the respective resources.

See details in Decision 4659/QD-UBND effective from July 1, 2017, replacing Decision 7346/QD-UBND dated December 31, 2016.

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