Decision No. 121/2001/QD-BTC adjusts the rate of mineral resources tax on Apatite and Sphene ores from 4% to 2%. The Decision takes effect from the date of issuance.
Key points
- exploitation of Apatite and Sphene ores → the rate of mineral resources tax is reduced from 4% to 2%
- Provincial Tax Departments → responsible for implementing this Decision
🌐 Social impact of this document
- exploitation of Apatite and Sphene ores will reduce tax burden, increase profit.
- Provincial Tax Departments must adjust tax collection policies according to the new regulations.
❓ Frequently asked questions
What is the rate of mineral resources tax on Apatite and Sphene ores adjusted from and to?
The rate of mineral resources tax on Apatite and Sphene ores is adjusted from 4% to 2%. (Article 1)
When does this Decision take effect?
This Decision takes effect from the date of issuance. (Article 2)
What should units exploiting Apatite and Sphene ores do after this Decision is issued?
Units exploiting Apatite and Sphene ores have no specific requirements, but Provincial Tax Departments are responsible for implementing the decision. (Article 2)
To whom does this Decision apply?
This Decision only adjusts the rate of mineral resources tax on Apatite and Sphene ores, without mentioning other specific subjects. (Article 1)
What responsibilities do Provincial Tax Departments have after this Decision is issued?
Provincial Tax Departments are responsible for implementing this Decision. (Article 2)
Full text
Pursuant to …;
Regarding the adjustment of the tax rate for natural resource taxes on apatite and sphalerite ores
for apatite and sphene concentrates
_________________
THE MINISTER OF FINANCE
Pursuant to the Natural Resources Tax Ordinance (amended);
Pursuant to Article 8 of the Decree No. 68/1998/NĐ-CP dated September 3, 1998 of the Government detailing the implementation of the Natural Resources Tax Ordinance (amended);
Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government on the tasks, powers, and responsibilities for state management of Ministries and ministerial-level agencies;
BASED ON DECREE NO. 178/CP DATED OCTOBER 28, 1994 OF THE GOVERNMENT ON THE TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;
Pursuant to Circular No. 4754/VPCP-KTTH dated October 9, 2001 of the Government Office notifying the opinion of Deputy Prime Minister Nguyen Tan Dung assigning the Ministry of Finance to adjust the natural resource tax rate; the opinion of the Ministry of Industry at Circular No. 3330/CV-TCKT dated August 14, 2001 and the opinion of the Ministry of Planning and Investment at Circular No. 5916 BKH/CV dated August 31, 2001 sent to the Prime Minister requesting to reduce the natural resource tax rate for apatite and sphalerite ores from 4% to 2%.
At the proposal of the Director General of the General Department of Taxation.
Pursuant to …;
Article 1. Adjusting the natural resource tax rate for apatite and sphalerite ores from 4% to 2%.
Article 2. This Decision takes effect from the date of signature. Units extracting apatite and sphalerite ores and Provincial Tax Departments under the central government are responsible for implementing this Decision.
DEPUTY MINISTER
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