Circular No. 41/2024/TT-BTC amending and supplementing certain Articles of Circular No. 44/2017/TT-BTC dated May 12, 2017, issued by the Minister of Finance on the framework for calculating resource tax rates for groups and types of resources with similar physical and chemical properties, and Circular No. 152/2015/TT-BTC dated October 2, 2015, issued by the Minister of Finance guiding the resource tax.

CIRCULAR
Amending and supplementing some articles of Circular No. 44/2017/TT-BTC dated May 12, 2017 of the Minister of Finance on the framework for calculating resource tax rates for groups and types of resources with similar physical and chemical properties, and Circular No. 152/2015/TT-BTC dated October 2, 2015 of the Minister of Finance guiding the resource tax
pursuant to Circular No. 249/2017/TT-BTC issued by the Minister of Finance on May 2017 regarding the framework for calculating resource taxes for groups and types of resources with similar physical and chemical properties
||| mineral resources tax for groups, types of resources with similar physical and chemical properties
and Circular No. 152/2015/TT-BTC issued by the Minister of Finance on October 2, 2015 guiding the resource tax
||| The Minister of Finance shall provide guidance on the mineral resources tax

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Pursuant to the Law on Resource Tax dated November 25, 2009;

Pursuant to Decree No. 50/2010/NĐ-CP dated May 14, 2010 of the Government detailing and guiding the implementation of certain provisions of the Law on Resource Tax;

Pursuant to Decree No. 12/2015/NĐ-CP dated February 12, 2015 of the Government guiding the implementation of the Law amending and supplementing certain provisions of several Tax Laws and amending and supplementing certain provisions of several Decrees on taxes;

Pursuant to Decree No. 14/2023/NĐ-CP dated April 20, 2023, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director General of the State Revenue Administration,

The Minister of Finance issues this Circular amending and supplementing some articles of Circular No. 44/2017/TT-BTC dated May 12, 2017 of the Minister of Finance on the framework for calculating resource tax rates for groups and types of resources with similar physical and chemical properties, and Circular No. 152/2015/TT-BTC dated October 2, 2015 of the Minister of Finance guiding the resource tax.

Article 1. Amending and supplementing Article 6 of Circular No. 44/2017/TT-BTC dated May 12, 2017 of the Minister of Finance on the framework for calculating resource tax rates for groups and types of resources with similar physical and chemical properties

"Article 6. Adjusting and supplementing the framework for calculating resource tax rates

1. Cases for adjusting and supplementing the framework for calculating resource tax rates:

a) The market price of resources fluctuates downward by more than 20% compared to the minimum price in the Framework for Calculating Resource Tax Rates;

b) The market price of resources fluctuates upward by more than 20% compared to the maximum price in the Framework for Calculating Resource Tax Rates;

c) A new type of resource not yet specified in the Framework for Calculating Resource Tax Rates arises.

2. In cases where the market price of resources fluctuates downward by more than 20% compared to the minimum price in the Framework for Calculating Resource Tax Rates, the People's Committee of the province shall be responsible for sending a document to the Ministry of Finance to provide information along with proposals, files, and detailed explanatory plans as the basis for considering adjustments to the Framework for Calculating Resource Tax Rates. The People's Committee of the province may only issue the Table for Calculating Resource Tax Rates or a document regulating the adjustment of the Table for Calculating Resource Tax Rates after the Ministry of Finance adjusts the Framework for Calculating Resource Tax Rates.

3. In cases where the market price of resources fluctuates but does not exceed 20% below the minimum price or above the maximum price in the Framework for Calculating Resource Tax Rates, the Department of Finance shall take the lead in coordinating with relevant agencies to determine and submit to the People's Committee of the province for issuance of the Table for Calculating Resource Tax Rates or a document regulating the adjustment of the Table for Calculating Resource Tax Rates.

4. In cases where the market price of resources fluctuates upward by more than 20% compared to the maximum price in the Framework for Calculating Resource Tax Rates, the Department of Finance shall take the lead in coordinating with relevant agencies to determine and submit to the People's Committee of the province for issuance of the Table for Calculating Resource Tax Rates or a document regulating the adjustment of the Table for Calculating Resource Tax Rates. After issuing the Table for Calculating Resource Tax Rates or a document regulating the adjustment of the Table for Calculating Resource Tax Rates, the People's Committee of the province shall be responsible for sending a document to the Ministry of Finance to provide information along with proposals, files, and detailed explanatory plans as the basis for considering adjustments to the Framework for Calculating Resource Tax Rates.

5. In cases where a new type of resource not yet specified in the Framework for Calculating Resource Tax Rates arises, the Department of Finance shall take the lead in coordinating with relevant agencies based on the common transaction price on the market or the selling price of that resource on the market to determine and submit to the People's Committee of the province for issuance of the Table for Calculating Resource Tax Rates or a document regulating the supplementation of the Table for Calculating Resource Tax for this type of resource. After issuing the Table for Calculating Resource Tax Rates or a document regulating the supplementation of the Table for Calculating Resource Tax, the People's Committee of the province shall be responsible for sending a document to the Ministry of Finance to provide information along with proposals, files, and detailed explanatory plans as the basis for considering the supplementation of the Framework for Calculating Resource Tax Rates."

Article 2. Amending and supplementing some articles of Circular No. 152/2015/TT-BTC dated October 2, 2015 of the Minister of Finance guiding on natural resources tax

1. Repeal Clause 5.2 of Article 6.

2. Amend Clause 5.3 of Article 6 as follows:

"The Department of Finance shall take the lead in coordinating with relevant agencies to develop and submit to the People's Committee of the province for promulgation the Natural Resources Tax Calculation Table no later than December 31 each year for application from January 1 of the following year.

Within thirty days from the date the People's Committee of the province promulgates the Natural Resources Tax Calculation Table or a document regulating amendments or supplements to the Natural Resources Tax Calculation Table, the Department of Finance shall provide information and send a document to the Ministry of Finance (General Department of Taxation) to update the database of tax calculation prices."

3. Amend Article 13, Clause 1 as follows:

"1. The People's Committee of the province shall be responsible for:

a) Directing the Department of Finance to take the lead in coordinating with relevant agencies to develop the Natural Resources Tax Calculation Table applicable in the locality; Regularly reviewing and adjusting in accordance with market fluctuations."

Article 3. Implementation Provisions

1. This Circular takes effect from July 15, 2024.

2. During implementation, if there are difficulties, it is requested that the People's Committee of the province, organizations, and individuals reflect these issues to the Ministry of Finance for research and resolution.