Resolution No. 712/2013/UBTVQH13 of the Standing Committee of the National Assembly stipulates the scale of tax rates for natural resources tax to be applied from February 1, 2014, replacing Resolution No. 928/2010/UBTVQH12.
Key points
- The scale of tax rates for natural resources tax is issued based on the tax rate framework set forth in Article 7 of the Law on Natural Resources Tax No. 45/2009/QH12
- This resolution takes effect from February 1, 2014
🌐 Social impact of this document
- Taxpayers of natural resources tax will have to comply with the new scale, affecting production and business costs
- Enterprises may bear increased costs if the tax rate increases
❓ Frequently asked questions
When does the scale of tax rates for natural resources tax take effect?
The scale of tax rates for natural resources tax is applied from February 1, 2014.
Which resolution does this resolution replace?
Resolution No. 712/2013/UBTVQH13 replaces Resolution No. 928/2010/UBTVQH12.
On what basis is the scale of tax rates for natural resources tax established?
The scale of tax rates for natural resources tax is issued based on the tax rate framework set forth in Article 7 of the Law on Natural Resources Tax No. 45/2009/QH12.
When does this resolution take effect?
This resolution takes effect from February 1, 2014.
Full text
RESOLUTION
Regarding the issuance of the table of tax rates for natural resources tax
_______________
THE STANDING COMMITTEE OF THE NATIONAL ASSEMBLY
SOCIALIST REPUBLIC OF VIET NAM
On the basis of the Constitution of the Socialist Republic of Vietnam;
Pursuant to the Law on the Organization of the National Assembly No. 30/2001/QH10, as amended and supplemented by Law No. 83/2007/QH11;
Pursuant to the Law on Natural Resources Tax No. 45/2009/QH12;
Based on the consideration of the Memorandum No. 382/TTr-CP dated October 7, 2013 of the Government; and the Report on Incorporation and Explanation No. 1589/BC-UBTCNS13 dated October 10, 2013 of the Committee for Finance - Budget,
RESOLUTION:
Article 1.
The Table of Tax Rates for Natural Resources Tax according to the tax rate framework stipulated in Article 7 of the Law on Natural Resources Tax No. 45/2009/QH12 is hereby promulgated together with this Resolution.
Article 2.
This Resolution shall take effect from February 1, 2014.
The Resolution No. 928/2010/UBTVQH12 dated April 19, 2010 of the Standing Committee of the National Assembly regarding the issuance of the Table of Tax Rates for Natural Resources Tax shall be repealed from the date this Resolution takes effect./.
CHAIRMAN
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