Ordinance No. 07/2008/PL-UBTVQH12 amends and supplements Article 6 of the Natural Resources Tax Ordinance, providing tax rate tables for natural resources such as minerals, oil, gas, natural aquatic products, and natural water. The tax rates take effect from January 1, 2009.
Key points
- Group, type of natural resource → tax rate (%)
- Metallic minerals: 5-30%
- Gold: 6-30%
- Rare earths: 8-30%
- Non-metallic minerals (excluding precious stones, coal): 3-10%
- Precious stones: 10-30%
- Coal: 4-20%
- Oil: 6-30%
- Gas, coalbed methane: 0-25%
- Natural forest products (various types of timber): 10-40%
- Branches, tops: 10-30%
- Firewood: 1-5%
- Medicinal herbs (excluding agarwood, cyclocaryophyllium): 5-15%
- Agarwood, cyclocaryophyllium: 20-30%
- Other natural forest products: 5-20%
- Natural aquatic products (excluding sea cucumbers, abalone, pearls): 1-2%
- Sea cucumbers, abalone, pearls: 6-10%
- Natural water (excluding water used for hydropower production, natural mineral water, bottled purified water): 0-5%
- Water used for hydropower production: 2-5%
- Natural mineral water, bottled purified water: 5-10%
- Other natural resources (excluding bird's nest): 0-10%
- Bird's nest: 10-20%
🌐 Social impact of this document
- Citizens and businesses will bear higher tax burdens on natural resources such as gold, rare earths, oil, coal, and natural aquatic products.
- However, adjusting the tax rate table also helps ensure fairness in the distribution of benefits from natural resources.
- Enterprises exploiting minerals and aquatic products must comply with the new tax regulations.
❓ Frequently asked questions
What is the tax rate for gold?
The tax rate for gold is specified at 6-30%.
Is there a specific tax rate for precious stones?
Precious stones have a tax rate of 10-30%.
What is the tax rate for oil?
The tax rate for oil is specified at 6-30%.
Is there a specific tax rate for various types of timber?
Various types of timber have a tax rate of 10-40%.
What is the tax rate for bird's nest?
The tax rate for bird's nest is specified at 10-20%.
Full text
ORDINANCE
Amending and supplementing Article 6 of the Natural Resources Tax Ordinance
____________________
Based on the Constitution of the Socialist Republic of Vietnam in 1992, as amended and supplemented by Resolution No. 51/2001/QH10;
The Standing Committee of the National Assembly promulgates this Ordinance to amend and supplement Article 6 of the Natural Resources Tax Ordinance.
Article 1. Amending and supplementing Article 6 of the Natural Resources Tax Ordinance as follows:
"Article 6. The tax rate schedule for natural resources taxes is specified as follows:
|
Serial number |
Group, type of natural resources |
Tax Rate (%) |
|
1 |
Metallic minerals, except gold and rare earths |
5-30 |
|
Gold |
6-30 |
|
|
Rare earths |
8-30 |
|
|
2 |
Non-metallic minerals, except gemstones and coal |
3-10 |
|
Gemstones |
10-30 |
|
|
Coal |
4-20 |
|
|
3 |
Oil |
6-30 |
|
4 |
Natural gas, coalbed methane |
0-25 |
|
5 |
Natural forest products: |
|
|
a) Various types of timber, except branches, tops, firewood |
10-40 |
|
|
Branches, tops |
10-30 |
|
|
Firewood |
1-5 |
|
|
b) Medicinal herbs, except agarwood and cyclocarya paliurus |
5-15 |
|
|
Agarwood, cyclocarya paliurus |
20-30 |
|
|
c) Other types of natural forest products |
5-20 |
|
|
6 |
Natural aquatic products, except sea cucumbers, abalone, pearls |
1 - 2 |
|
Sea cucumbers, abalone, pearls |
6-10 |
|
|
7 |
Natural water, except water used for hydroelectric power production, natural mineral water, bottled or canned natural water |
0-5 |
|
Water used for hydroelectric power production |
2 - 5 |
|
|
Natural mineral water, bottled or canned natural water |
5-10 |
|
|
8 |
Other natural resources, except bird's nest |
0-10 |
|
Bird's nest |
10-20 |
Article 2. Based on this tax rate schedule, the Government shall specify the detailed tax rates for each type of natural resource.
Article 3. This Ordinance takes effect from January 1, 2009./.
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