Resolution No. 928/2010/UBTVQH12 On Issuing the Table of Tax Rates for Natural Resources Tax

This Resolution issues the Table of Tax Rates for Natural Resources Tax based on the tax rate framework prescribed in Law No. 45/2009/QH12 on Natural Resources Tax, which takes effect from July 1, 2010.

Số hiệu928/2010/UBTVQH12
Loại văn bảnResolution
Cơ quan ban hànhCentral Account
Người kýNguyễn Phú Trọng — Chủ tịch
Cập nhật27/06/2026
Lĩnh vựcUncategorized
Ngày ban hành19/04/2010
Ngày áp dụng01/07/2010
Ngày hết hiệu lực01/02/2014
Tình trạngExpired
✦ Tóm lược thông minh

This Resolution issues the Table of Tax Rates for Natural Resources Tax based on the tax rate framework prescribed in Law No. 45/2009/QH12 on Natural Resources Tax, which takes effect from July 1, 2010.

Các điểm cốt lõi

  • The Table of Tax Rates for Natural Resources Tax is issued based on the tax rate framework set forth in Law No. 45/2009/QH12 on Natural Resources Tax.
  • This Resolution takes effect from July 1, 2010.

🌐 Tác động xã hội từ văn bản này

  • Positive impact: Enterprises and citizens will have to comply with the new regulations on Natural Resources Tax, contributing to increased revenue for the state budget.
  • Negative impact: It may impose a financial burden on enterprises if the tax rates are higher than before.

❓ Câu hỏi thường gặp

How are the tax rates for Natural Resources Tax defined?

The tax rates for Natural Resources Tax are stipulated in Article 7 of Law No. 45/2009/QH12 on Natural Resources Tax, and the Table of Tax Rates issued by this Resolution.

When does this Resolution take effect?

This Resolution takes effect from July 1, 2010.

What is the basis for issuing the Table of Tax Rates?

The Table of Tax Rates for Natural Resources Tax is issued based on the tax rate framework set forth in Law No. 45/2009/QH12 on Natural Resources Tax.

Toàn văn

NATIONAL ASSEMBLY STANDING COMMITTEE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

Number: 928/2010/UBTVQH12
Hanoi, April 19, 2010
RESOLUTION
Regarding the issuance of the Table of Tax Rates for Natural Resources Tax
NATIONAL ASSEMBLY STANDING COMMITTEE
SOCIALIST REPUBLIC OF VIET NAM
BASED ON THE CONSTITUTION OF THE SOCIALIST REPUBLIC OF VIETNAM IN 1992 AS AMENDED AND COMPLEMENTED BY RESOLUTION NO. 51/2001/QH10;
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;
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 July 1, 2010./.

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928/2010/UBTVQH12
Resolution No. 928/2010/UBTVQH12 On Issuing the Table of Tax Rates for Natural Resources Tax
Expired

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