Phần I: Thông tư 105/2010/TT-BTC Quy định chung

Part I

GENERAL PROVISIONS

Article 1. Scope of application

This Circular provides guidance on royalty payers; royalty-liable objects; royalty bases; royalty exemption and reduction; and on the implementation of the Government's Decree No. 50/2010/ND-CP of May 14. 2010. detailing and guiding a number of articles of Law No. 45/2009/ QH12 on Royalties: and a number of articles of Law No. 45/2009/QH12 on Royalties.

Activities of prospecting, exploring and exploiting crude oil and condensate (below collectively referred to as crude oil) and natural gas, associated gas and coal gas (below collectively referred to as natural gas) in Vietnam by organizations and individuals (below referred to as contractors) under the petroleum law involving the exploitation of natural resources are regulated by this Circular.

Article 2. Royalty-liable objects

Royalty-liable objects referred to in this Circular are natural resources in the mainland, islands, internal waters, territorial sea. exclusive economic zones and continental shelf under the sovereignty and jurisdiction of the Socialist Republic of Vietnam, including:

1. Metallic minerals;

2. Non-metallic minerals;

3. Crude oil as specified in Clause 2. Article 3 of the 1993 Petroleum Law;

4. Natural gas as specified in Clause 3. Article 3 of the 1993 Petroleum Law;

5. Coal gas as specified in Clause 3, Article 1 of the 2008 Law Amending and Supplementing a Number of Articles of the Petroleum Law;

6. Natural forest products, including plants of all kinds and other natural forest products, other than animals and anise, cinnamon. amomum and cardamom which are grown by royalty payers in natural forest areas allocated to them for zoning off and protection:

7. Natural marine products, including marine animals and plants;

8. Natural water, including surface water and groundwater;

9. Natural swallow’s nests;

10. Other resources, which shall be proposed by the Ministry of Finance in coordination with concerned ministries and branches to the Government for submission to the National Assembly Standing Committee for consideration and decision.

Article 3. Royalty payers

1. Royalty payers are organizations and individuals exploiting natural resources being royalty-liable objects defined in Article 2 of this Circular, including state companies, joint-stock companies, limited liability companies, partnerships, cooperatives, private enterprises, foreign-invested enterprises, foreign parties to business cooperation contracts, and other organizations, households and individuals, regardless of their sectors, trades, sizes or forms of operation, that exploit natural resources under Vietnam's law. that pay royalties under Article 3 of the Law on Royalties.

2. Royalty payers in some cases are specified as follows:

2.1. In case the enterprise exploiting natural resources is set up on a joint-venture basis, the joint-venture enterprise is the royalty payer;

2.2. In case the Vietnamese party and foreign party jointly perform a business cooperation contract on the exploitation of natural resources. the royalty payment liability of each party must be specified in the business cooperation contract; in case the business cooperation contract does not specify the royalty payer, all contractual parties shall declare and pay royalties or appoint a representative to pay royalties for the business cooperation contract.

2.3. In case an organization or individual that exploits natural resources on a small scale sells the exploited natural resources to another organization or individual that commits in writing to declare and pay royalties on behalf of the natural resource exploiter, the purchaser is the royalty payer.

The purchaser shall make a list of small-scale exploiters for whom royalties shall be declared and paid by the purchaser and submit this list, together with the royalty declaration dossier of the first month when natural resources are purchased, to the managing tax office for monitoring and administration in subsequent royalty periods. Upon the occurrence of any changes in small-scale natural resource exploiters for whom royalties are declared and paid by the purchaser, the purchaser shall fill in a supplementary declaration form for submission together with the royalty declaration dossier of the month when these changes occur. When the on-behalf royalty payment terminates, the two parties shall make a record thereon which shall be sent by the royalty payer to the tax office in the month when the on-behalf royalty payment terminates.

2.4. In case an organization or individual that acts as a construction contractor without natural resource license, during the process of performing the construction contract, obtains and sells a volume of natural resources (for example, contractors dredging canals, ditches, lakes or lagoons obtained and sold a volume of sand, soil and mud or contractors exploiting stones sell them for processing into construction materials), shall declare and pay royalties thereon to local tax offices.

2.5. For organizations and individuals (below referred to as contractors) prospecting, exploring and exploiting crude oil and natural gas in Vietnam under the Petroleum Law. the royalty payer in each case is specified as follows:

a/ For a petroleum contract signed in the form of production-sharing contract, the royalty payer is the contract executive.

b/ For a petroleum contract signed in the form of joint-administration contract, the royalty payer is the joint-administration company.

c/ For a petroleum contract signed in the form of joint-venture contract, the royalty payer is the joint-venture enterprise.

d/ In case the Vietnam National Petroleum Group or its subsidiary corporations or companies prospect, explore or exploit crude oil or natural gas by themselves, royalty payers are the Vietnam National Petroleum Group or its affiliate corporations and companies.

2.6. Organizations and individuals that use water from irrigations works built with non-state budget capital or partially with state budget capital for power generation shall pay royalties and water charge according to regulations.

2.7 For royalty-liable natural resources banned from exploitation or illegally exploited which are seized or confiscated and permitted for sale, organizations and individuals that are assigned to sell these natural resources shall pay royalties before deducting seizure, auction or reward expenses according to regulations.