Decision No. 16/2008/QD-BTC of the Ministry of Finance adjusts the rates of tax in the resource tax schedule applicable to oil and natural gas as provided for in Decree No. 48/2000/ND-CP. The Decision shall take effect fifteen days from the date of publication in the Official Gazette, replacing the Resource Tax Rate Schedule issued together with Circular No. 42/2007/TT-BTC.
Đối tượng áp dụng
Tax authorities and organizations and individuals subject to resource tax (especially oil and natural gas enterprises).
Các điểm cốt lõi
- Oil and natural gas enterprises → must comply with the provisions of Article 44, Article 45 of Decree No. 48/2000/ND-CP on resource tax.
- The adjusted tax rate schedule in the resource tax schedule issued together with Decree No. 68/1998/ND-CP and Decree No. 147/2006/ND-CP → shall take effect fifteen days from the date of publication in the Official Gazette.
- This Decision replaces the Resource Tax Rate Schedule issued together with Circular No. 42/2007/TT-BTC.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Oil and natural gas enterprises will have to comply with new regulations on resource tax, helping ensure fairness in tax collection.
- Negative impact: Enterprises may incur higher costs if the adjusted tax rates are higher than before.
❓ Câu hỏi thường gặp
To whom does this Decision apply?
This Decision applies to organizations and individuals subject to resource tax, especially oil and natural gas enterprises.
How are the new tax rates adjusted?
The new tax rates are adjusted according to the provisions of Article 44, Article 45 of Decree No. 48/2000/ND-CP.
When does this Decision take effect?
This Decision shall take effect fifteen days from the date of publication in the Official Gazette, replacing the Resource Tax Rate Schedule issued together with Circular No. 42/2007/TT-BTC.
How is the new tax schedule adjusted?
The new tax schedule adjusts the rates of tax in the resource tax schedule issued together with Decree No. 68/1998/ND-CP and Decree No. 147/2006/ND-CP.
If oil and natural gas enterprises experience changes in tax rates, what procedures must they follow?
Oil and natural gas enterprises must comply with the provisions of Article 44, Article 45 of Decree No. 48/2000/ND-CP on resource tax.
Toàn văn
Pursuant to …;
Regarding adjustment of tax rates in the Mineral Resources Tax Tariff
annexed to Decree No. 68/1998/ND-CP
dated September 3, 1998 of the Government detailing the implementation of the Mineral Resources Tax Ordinance (amended)
and Decree No. 147/2006/ND-CP dated December 1, 2006 of the Government amending and supplementing certain Articles of Decree No. 68/1998/ND-CP
dated September 3, 1998 of the Government detailing the implementation of the Mineral Resources Tax Ordinance (amended)
dated September 3, 1998 of the Government detailing the implementation of the Mineral Resources Tax Ordinance (amended)
THE MINISTER OF FINANCE
Pursuant to the Mineral Resources Tax Ordinance (amended);
Pursuant to Decree No. 68/1998/ND-CP dated September 3, 1998 of the Government detailing the implementation of the Mineral Resources Tax Ordinance (amended);
Pursuant to Decree No. 147/2006/ND-CP dated December 1, 2006 of the Government amending and supplementing certain Articles of Decree No. 68/1998/ND-CP dated September 3, 1998 of the Government detailing the implementation of the Mineral Resources Tax Ordinance (amended);
Pursuant to Decree No. 77/2003/ND-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
At the proposal of the Director of the Policy Department;
DECISION:
Article 1. Issued together with this Decision is the Adjusted Mineral Resources Tax Tariff adjusting the tax rates in the Mineral Resources Tax Tariff annexed to Decree No. 68/1998/ND-CP dated September 3, 1998 of the Government detailing the implementation of the Mineral Resources Tax Ordinance (amended) and Decree No. 147/2006/ND-CP dated December 1, 2006 of the Government amending and supplementing certain Articles of Decree No. 68/1998/ND-CP .
12/2025/TT-BNNMT dated June 19, 2025 issued by the Minister of Agriculture and EnvironmentFor oil and natural gas, implement according to the provisions of Article 44, Article 45 of Decree No. 48/2000/ND-CP dated September 12, 2000 of the Government detailing the implementation of the Petroleum Law.
Article 3. This Decision shall take effect 15 days from the date of publication in the Official Gazette, replacing the Mineral Resources Tax Rate Tariff (Annex 2) issued together with Circular No. 42/2007/TT-BTC dated April 27, 2007 of the Ministry of Finance guiding the implementation of Decree No. 68/1998/ND-CP dated September 3, 1998 of the Government detailing the implementation of the Mineral Resources Tax Ordinance (amended) and Decree No. 147/2006/ND-CP dated December 1, 2006 of the Government amending and supplementing certain Articles of Decree No. 68/1998/ND-CP .
Article 4. Organizations and individuals subject to the Mineral Resources Tax, tax authorities, and related agencies are responsible for implementing this Decision./.
DEPUTY MINISTER
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