Decision No. 121/2001/QĐ-BTC adjusts the rate of resource tax for apatite and sphalerite ores from 4% to 2%. This document applies to entities mining these ores.
Đối tượng áp dụng
Entities mining apatite and sphalerite ores
Các điểm cốt lõi
- Entity mining apatite ore → shall pay resource tax at a rate of 2% → Article 1
- Entity mining sphalerite ore → shall pay resource tax at a rate of 2% → Article 1
- Provincial Tax Departments → are responsible for implementing this decision → Article 2
- This Decision takes effect from the date of issuance → although no specific date is mentioned, it can be inferred to be November 30, 2001 → Article 2
🌐 Tác động xã hội từ văn bản này
- Reducing the tax rate helps entities mining apatite and sphalerite ores save costs and increase profits.
- Provincial Tax Departments have additional responsibilities in implementing this decision.
❓ Câu hỏi thường gặp
What is the new rate of resource tax for apatite and sphalerite ores?
2%
When does this Decision take effect?
The date of issuance, which is November 30, 2001
Toàn văn
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
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Decision No. 121/2001/QD-BTC |
Hanoi, November 30, 2001 |
DECISION
QUYETING NO. 121/2001/QD-BTC DATED NOVEMBER 30, 2001 ON AMENDING THE RATE OF MINERAL RESOURCES TAX FOR APATITE ORE AND SEC-PHANG-TIN ORE
THE MINISTER OF FINANCE
Pursuant to the Mineral Resources Tax Ordinance (amended);
Pursuant to Clause 8 of Decree No. 68/1998/NĐ-CP dated September 3, 1998 of the Government guiding detailed implementation of the Mineral Resources Tax Ordinance (amended);
Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government on tasks, powers and responsibilities for State management by Ministries and agencies at the same level as Ministries;
Pursuant to Decree No. 178/CP dated October 28, 1994 of the Government on tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to Circular No. 4754/VPCP-KTTH dated October 9, 2001 of the Office of the Government conveying the opinion of Deputy Prime Minister Nguyen Tan Dung instructing the Ministry of Finance to amend the rate of mineral resources tax; and opinions of the Ministry of Industry at Circular No. 3330/CV-TCKT dated August 14, 2001 and the Ministry of Planning and Investment at Circular No. 5916 BKH/CV dated August 31, 2001 submitted to the Prime Minister requesting a reduction in the rate of mineral resources tax for apatite ore and sec-phang-tin ore from 4% to 2%;
At the proposal of the Director General of the Tax Department.
DECISION
Article 1: To amend the rate of mineral resources tax on apatite ore and sec-phang-tin ore from 4% to 2%.
Article 2: This Decision takes effect as of the date of signature. Units exploiting apatite ore and sec-phang-tin ore, and Provincial Tax Departments are responsible for implementing this Decision.
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Vu Van Ninh (Signed) |
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