Decision No. 720/QD-BTC announces the average retail electricity price to be used as the provisional tax value for natural water resources in hydropower production in 2009. The price level will apply from January to December 2009 for hydropower production facilities.
适用范围
Hydropower production facilities
要点
- Hydropower production facility → applies the average retail electricity price: 867 VND/KWh from January to February 2009; 940 VND/KWh from March to December 2009.
- This decision takes effect from the date of issuance.
🌐 本文件的社会影响
- Positive impact: Helps hydropower production facilities accurately calculate costs and natural water resource taxes.
- Negative impact: May impose cost burdens on enterprises if there is a sudden increase in electricity prices.
❓ 常见问题
What price level do hydropower production facilities apply?
From January to February 2009, hydropower production facilities apply the price level of 867 VND/KWh; from March to December 2009, the price level is 940 VND/KWh.
When does this decision take effect?
This decision takes effect from the date of issuance.
What actions should hydropower production facilities take according to this decision?
Apply the average retail electricity price to calculate the tax on natural water resources for hydropower production in 2009.
How do the price levels differ between the beginning and end of the year?
From January to February 2009, the price level is 867 VND/KWh; from March to December 2009, the price level increases to 940 VND/KWh.
Which hydropower production facilities does this decision apply to?
This decision applies to hydropower production facilities.
全文
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
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Decision No.: 720/QD-BTC |
Hanoi, April 9, 2009 |
Pursuant to …;
Regarding the announcement of the average retail electricity price for temporary tax calculation on natural water resources used in hydropower production in 2009
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THE MINISTER OF FINANCE
Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
On the basis of Decree No. 05/2009/ND-CP dated January 19, 2009 of the Government detailing the implementation of the Law on Resource Tax and the Law amending and supplementing Article 6 of the Law on Resource Tax;
On the basis of Decision No. 21/2009/QD-TTg dated February 12, 2009 of the Prime Minister on electricity prices in 2009 and the years 2010-2012 under the market mechanism;
On the basis of Circular No. 45/2009/TT-BTC dated March 11, 2009 guiding value-added tax, resource tax, and corporate income tax for hydropower production facilities;
At the proposal of the Director General of the General Department of Taxation and the Director of the Price Management Department,
DECISION:
Article 1. Announce the average retail electricity price to be applied for calculating the resource tax on natural water resources used in hydropower production in 2009 for hydropower production facilities as follows:
- For January and February 2009: Apply the price of 867 VND/KWh.
- From March to December 2009: Apply the price of 940 VND/KWh.
12/2025/TT-BNNMT dated June 19, 2025 issued by the Minister of Agriculture and EnvironmentThis Decision takes effect from the date of issuance. The Director General of the General Department of Taxation, the Director of the Price Management Department, heads of units under the Ministry of Finance, and related units are responsible for implementing this Decision.
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DEPUTY MINISTER
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