Phần IV: Thông tư 105/2010/TT-BTC Miễn, giảm thuế tài nguyên

Part IV

ROYALTY EXEMPTION AND REDUCTION

Article 9. Royalty exemption and reduction

1. Cases of royalty reduction and exemption under Article 6 of Decree No. 60/2010/ND-CP include:

1.1. Royalty payers that suffer natural disasters, fires or accidents, causing losses of natural resources for which royalties have been declared or paid, may be considered for exemption from or reduction of the payable royalties for the lost volumes of natural resources. If royalties have been paid, the paid royalty amount will be refunded or cleared against the subsequent period's payable royalty amount.

1.2. Royalties are exempted for natural marine products.

1.3. Royalties are exempted for tree branches and tops, firewood and bamboo of all kinds which individuals are permitted to exploit for their daily needs.

1.4. Royalties are exempted for natural water used for hydropower generation by households and individuals for their daily needs.

1.5. Royalties are exempted for natural water used for agriculture, forestry, fishery or salt making; natural water exploited by households and individuals for their daily needs.

1.6 Royalties are exempted for soil exploited and used right in allocated and leased land areas; and soil exploited for ground leveling and construction of security and military works and dikes. Soil exploited and used on site which is exempted from royalty under this Point covers also sand, rock or gravel mixed in the exploited soil, making it impossible to identify each substance, and used in crude forms for ground leveling or work construction, including cases in which soil dug within allocated or leased land areas must be removed. If soil is exchanged or sold, exploiters shall declare and pay royalties according to regulations.

1.7 The Ministry of Finance shall assume the prime responsibility for. and coordinate with relevant ministries and branches in, submitting other cases of royalty exemption or reduction to the Government for submission to the National Assembly Standing Committee for consideration and decision.

2. The order and procedures for royalty exemption or reduction and competence to decide on royalty exemption or reduction comply with the guidance in Section II, Part E of the Finance Ministry's Circular No. 60/2007 AT-BTC of July 14. 2007. In some specific cases mentioned below, exploiters are not required to declare the output of exploited natural resources and the exempted or reduced royalty amount. Specifically:

2.1. Exploiters of marine products eligible for royalty exemption are not required to fill in monthly royalty declaration forms and annual royalty finalization forms.

2.2. Exploiters of natural water for agriculture, forestry or fishery production and salt making, or for daily needs eligible for royalty exemption are not required to fill in monthly royalty declaration forms and annual royalty finalization forms.

2.3. Procedures for natural water used for hydropower generation by households and individuals for their daily needs: Exploiters shall send a written request for royalty exemption, enclosed with written explanations about equipment for hydropower generation to meet daily needs and certified by the commune-level People's Committee. When these equipment is put into use. households shall make declarations with managing tax offices for enjoying royalty exemption.

2.4. Procedures for royalty exemption for soil exploited and used in allocated or leased land areas:

Soil exploiters (including contractors) shall send a written request for royalty exemption, enclosed with a certified copy of the decision on land allocation or land lease and the investor's relevant dossiers on the construction of a work in the locality approved by a competent agency, to the tax office of the locality in which the exploitation is carried out for royalty exemption monitoring.