Ministry of Finance announces the Framework for resource tax calculation

08:20, 11/07/2024

Circular 44/2017/TT-BTC issued by the Ministry of Finance stipulates the tax price framework for resources of the same physical and chemical nature, accompanied by the following Annexes:

- Appendix I: Tax valuation framework for mineral resources - metallic minerals;- Appendix II: Tax valuation framework for mineral resources - non-metallic minerals;- Appendix III: Tax valuation framework for products from natural forests;- Appendix IV: Tax valuation framework for natural seafood;- Appendix V: Tax valuation framework for natural water;- Appendix VI: Tax valuation framework for natural bird nests.

The tax valuation framework is the basis for the Provincial People's Committee to promulgate the Tax Valuation Table applied locally.

The tax valuation framework can be adjusted and supplemented if the prevailing resource prices on the market undergo significant fluctuations or new types of resources emerge.

See details in Circular 44/2017/TT-BTC effective from July 1, 2017.

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