Chương 3 Luật thuế tài nguyên năm 2009: Kê khai, nộp thuế; miễn, giảm thuế

Chapter III

SEVERANCE TAX DECLARATION. PAYMENT. EXEMPTION AND REDUCTION

Article 8. Severance tax declaration and payment

Severance tax payers shall register, declare, calculate and pay severance tax under the law on tax administration.

Article 9. Severance tax exemption and reduction

1. Severance tax payers that encounter natural disasters, fires or unexpected accidents, causing losses of natural resources for which severance tax have been declared and paid, may be considered for exemption from or reduction of payable severance tax for the lost volumes of natural resources. The paid severance tax amount will be refunded or cleared against the subsequent period's payable severance tax amount.

2. Severance tax are exempted for natural aquatic resources.

3. Severance tax are exempted for tree branches and tops, firewood and bamboo of all kinds which individuals are permitted to exploit for their daily-life needs.

4. Severance tax are exempted for natural water used for hydropower generation by households and individuals for their daily-life needs.

5. Severance tax are exempted for natural water used for agriculture, forestry, fishery and salt-making; natural water exploited by households and individuals for their daily-life needs.

6. Severance tax are exempted for soil exploited and used right on allocated and leased land areas; and soil exploited for ground leveling and construction of security and military works and dikes.

7. Others cases eligible for severance tax exemption or reduction as prescribed by the National Assembly Standing Committee.