Tiếng Việt- 1 Ordinance No. 05/1998/PL-UBTVQH10 of April 16, 1998, on natural resource tax (amended)
- 2 Decree of Government No. 147/2006/ND-CP of December 01, 2006 amending and supplementing a number of articles of The Government’s Decree No. 68/1998/ND-CP of September 3, 1998, which details the implementation of the ordinance on natural resource tax (AMENDED)
- 3 Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.
| THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
| No. 16/2008/QD-BTC | Hanoi, April 14, 2008 |
DECISION
ADJUSTING TAX RATES IN THE ROYALTIES TARIFF ATTACHED TO THE GOVERNMENT’S DECREE No. 68/1998/ND-CP OF SEPTEMBER 3, 1998, DETAILING THE IMPLEMENTATION OF THE ORDINANCE ON ROYALTIES (AMENDED), AND DECREE No. 147/2006/ND-CP OF DECEMBER 1, 2006, AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF DECREE No. 68/1998/ND-CP
THE MINISTER OF FINANCE
Pursuant to the Ordinance on Royalties (amended);
Pursuant to the Government’s Decree No. 68/1998/ND-CP of September 3, 1998, detailing the implementation of the Ordinance on Royalties (amended);
Pursuant to the Government’s Decree No. 147/2006/ND-CP of December 1, 2006, amending and supplementing a number of articles of Decree No. 68/1998/ND-CP of September 3, 1998, detailing the implementation of the Ordinance on Royalties (amended);
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the proposal of the director of the Tax Policy Department,
DECIDES:
Article 1.- To promulgate together with this Decision the Tariff adjusting tax rates in the Royalties Tariff attached to the Government’s Decree No. 68/1998/ND-CP of September 3, 1998, detailing the implementation of the Ordinance on Royalties (amended), and Decree No. 147/2006/ND-CP of December 1, 2006, amending and supplementing a number of articles of Decree No. 68/1998/ND-CP.
Article 2.- For petroleum oil and gas, the provisions of Articles 44 and 45 of the Government’s Decree No. 48/2000/ND-CP of September 12, 2000, detailing the implementation of the Petroleum Law, apply.
Article 3.- This Decision takes effect 15 days after its publication in “CONG BAO”[1] and replaces the Royalties Tariff (Appendix 2) attached to the Finance Ministry’s Circular No. 42/2007/TT-BTC of April 27, 2007, guiding the implementation of the Government’s Decree No. 68/1998/ND-CP of September 3, 1998, detailing the implementation of the Ordinance on Royalties (amended), and Decree No. 147/2006/ND-CP of December 1, 2006, amending and supplementing a number of articles of Decree No. 68/1998/ND-CP.
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FOR THE MINISTER OF FINANCE
VICE MINISTER
Truong Chi Trung
ROYALTIES TARIFF
(Attached to the Finance Minister’s Decision No. 16/2008/QD-BTC of April 14, 2008
No.
Groups and types of natural resources
Royalties rate (%)
...
...
...
Metallic minerals
1
Minerals of ferrous metals (iron, manganese, titanium, etc.)
5
2
Minerals of non-ferrous metals:
...
...
...
- Gold nuggets
- Rare earths
- Platinum, tin, tungsten, silver, antimony
- Lead, zinc, aluminum, bauxite, copper, nickel, cobalt, molybdenum, mercury, magnesium, vanadium, platinum
- Minerals of other non-ferrous metals
6
6
8
5
...
...
...
II
Non-metallic minerals (except for thermal mineral water and natural mineral water specified in Section VII below)
1
Non-metallic minerals used as common construction materials:
- Earth exploited for ground-leveling or fill-up or building of works
- Non-metallic minerals used as other common construction materials (stone, sand, gravel, earth for brick-making, etc.)
...
...
...
4
2
Non-metallic minerals used as high-grade construction materials (granite, dolomite, fire clay, quartzite, etc.)
5
3
Non-metallic minerals used in industrial production (pyrite, phosphorite, kaolin, mica, technical quartz, stone for lime and cement manufacture, sand for glass manufacture, etc.)
- Particularly: apatite, serpentine
5
2
...
...
...
Coal:
- Pit anthracite coal
- Open-cast anthracite coal
- Lignite, fat coal
- Other coals
2
3
3
...
...
...
5
Gems:
a/ Diamond, ruby, sapphire, emerald, alexandrite, precious black opal
b/ Adrite, rhodonite, pyrope, beryl, spinel, topaz, crystalline quartz (purple blue, greenish yellow, orange), chrysolite, precious opal (white or scarlet), feldspar, birusa, nephrite
c/ Other gems
8
5
3
...
...
...
Other non-metallic minerals
2
III
Petroleum (1)
IV
Gas (2)
V
...
...
...
1
Log timber of various kinds:
- Group I
- Group II
- Groups III and IV
- Groups V, VI, VII and VIII
40
...
...
...
25
15
2
Pit props
15
3
Timber used as raw materials for paper production (storax, pines, etc.)
20
4
...
...
...
20
5
Impregnated timber, mangrove timber, cajuput timber
15
6
Tree branches and tops, firewood
5
7
Bamboo of all kinds
...
...
...
8
Pharmaceutical materials:
- Sandal-wood, codonopsis and aloe
- Anise, cinnamon, aquilegia, cardamom
- Pharmaceutical materials of other types
25
10
5
...
...
...
Other natural forest products:
- Wild birds and animals (allowed to be hunted)
- Other natural forest products
20
5
VI
Natural aquatic resources
- Pearl, abalone, holothurian
...
...
...
10
2
VII
Mineral water, natural water
1
Natural mineral water, purified natural water, bottled or canned
8
...
...
...
Natural water used for hydroelectricity generation
2
3
Natural water exploited for production sectors (other than those specified at Points 1 and 2):
a) Used as main or auxiliary raw materials which constitute material elements of products
b) Used for general production purposes (industrial hygiene, cooling, steam-making, etc.)
- In case ground water is used
...
...
...
- In case ground water is used
3
1
2
0
0.5
4
Natural water exploited for purposes other than those specified at Points 1, 2 and 3
0
...
...
...
a/ For services:
- Use of surface water
- Use of ground water
3
5
b/ For industrial production and construction:
- Use of surface water
...
...
...
3
4
c/ For other purposes:
- Use of surface water
- Use of ground water
0
...
...
...
VIII
Other natural resources
- Salangane's nests
- Other natural resources
20
10
- 1 Circular No. 42/2007/TT-BTC of April 27, 2007 guiding the implementation of The Governments Decree No. 68/1998/ND-CP of September 3, 1998, detailing the implementation of the ordinance on royalties (amended and Decree No. 147/2006/ND-CP of December 1, 2006, amending and supplementing a number of articles of Decree No. 68/1998/ND-CP
- 2 Circular No. 42/2007/TT-BTC of April 27, 2007 guiding the implementation of The Governments Decree No. 68/1998/ND-CP of September 3, 1998, detailing the implementation of the ordinance on royalties (amended and Decree No. 147/2006/ND-CP of December 1, 2006, amending and supplementing a number of articles of Decree No. 68/1998/ND-CP
- 1 Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.
- 2 Decree of Government No. 48/2000/ND-CP of September 12, 2000 detailing the implementation of The Petroleum Law
- 3 Decree of Government No. 68/1998/ND-CP of September 3, 1998 detailing the implementation of The Ordinance on natural resource tax (amended)
- 4 Ordinance No. 05/1998/PL-UBTVQH10 of April 16, 1998, on natural resource tax (amended)