Thông tư 05/2020/TT-BTC

CIRCULAR

AMENDMENTS TO CIRCULAR NO. 44/2017/TT-BTC DATED MAY 12, 2017 OF MINISTER OF FINANCE ON PRICE BRACKETS OF GROUPS AND TYPES OF RESOURCES SHARING SIMILAR PHYSICAL AND CHEMICAL PROPERTIES FOR CALCULATION OF NATURAL RESOURCE TAX

Pursuant to Law on Natural resource tax No. 45/2009/QH12 dated November 25, 2009;

Pursuant to Law on Prices No. 11/2012/QH13 dated June 20, 2012 and documents providing guidelines for implementation thereof;

Pursuant to Resolution No. 1084/2015/UBTVQH13 dated December 10, 2015 of Standing Committee of the National Assembly on schedules of natural resource tax rates;

Pursuant to Decree 50/2010/ND-CP dated May 14, 2010 of Government on elaborating to Law on Natural resource tax;

Pursuant to Decree No. 12/2015/ND-CP dated February 12, 2015 of Government on elaborating to Law on amendments to Laws on tax and amendments to Decrees on tax;

Pursuant to Decree No. 87/2017/ND-CP dated July 26, 2017 of Government on functions, tasks, powers, and organizational structure of Ministry of Finance;

At the request of General Director of General Department of Taxation,

Minister of Finance promulgates Circular on amendments to Circular No. 44/2017/TT-BTC dated May 12, 2017 of Minister of Finance on price brackets of groups and types of resources sharing similar physical and chemical properties for calculation of natural resource tax.

Article 1. Amendments to Circular No. 44/2017/TT-BTC dated May 12, 2017 of Minister of Finance on price brackets of groups and types of resources sharing similar physical and chemical properties for calculation of natural resource tax (hereinafter referred to as “Circular No. 44/2017/TT-BTC”) are as follows:

1. Amendments to Clause 4 Article 5 of Circular No. 44/2017/TT-BTC are as follows:

“4. Price for calculation of natural resource tax under Schedules for natural resource tax must conform to taxable price brackets (larger than or equal the minimum price and lower than or equal the maximum price) of corresponding resource groups and types under taxable price brackets, except for cases specified in Article 6 of this Circular.”

2. Replace annexes: I, II, III and V attached to Circular No. 44/2017/TT-BTC with annexes: I, II, III and V attached to this Circular.

3. Add Annex VII – Taxable price brackets for other resources attached to this Circular.

Article 2. Annuls Article 8 of Circular No. 44/2017/TT-BTC .

Article 3. Entry into force

1. This Circular comes into force from March 5, 2020.

2. Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance for consideration and solution./.