19/01/2021 0 Comments 0

Declaration and payment of fees

Declaration and payment of fees   1. Each entity performing mineral extraction activities must submit the fee declaration form to the tax agency where the declaration form of severance tax is submitted. The payer must also submit the fee declaration form to the tax agency, even though there is no environmental protection fee on mineral extraction arising in month. If a mineral purchasing agent pays environmental protection fees on behalf of a mineral extraction entity, that purchasing agent is responsible for [...]

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15/01/2021 0 Comments 0

Fee

Fee   1. The environmental protection fee on the extraction of crude oil: 100,000 VND/ton. That on the extraction of natural gas or coal gas: 50 VND/ m3. Particularly, the environmental protection fee on natural gas obtained in the process of extraction of crude oil (associated gas): 35 VND/ m3. 2. The environmental protection fees on other mineral extraction activities are regulated in the Fee Schedule enclosed to this Decree. 3. The environmental protection fee on the full exploitation of a type of [...]

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12/01/2021 0 Comments 0

Pricing unit and number rounding

Pricing unit and number rounding   1. Gross tonnage (GT): one of the basic units for pricing of maritime services, where: a) The gross tonnage of a vessel carrying liquid cargo shall be 85% of the maximum GT shown in the certificate that the relevant register agency issued for the vessel as per regulations, regardless of the availability of segregated ballast tanks on such vessel; b) The gross tonnage of a passenger vessel shall be 50% of the maximum GT shown in the [...]

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08/01/2021 0 Comments 0

Regulated entities

Regulated entities   1. This Decision applies to domestic and foreign organizations and individuals in connection with the pricing of services for pilotage and utilization of wharfs, docks and mooring buoys. 2. The service charges shall be levied on the following international maritime vessels and the passengers aboard: a) Vessels that enter, exit, transit or anchor in maritime zones (including export-processing zones); and the foreign vessels that operate in non-seaport territorial waters of Vietnam; b) Vessels that carry imports, exports, cargoes transshipped or in [...]

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05/01/2021 0 Comments 0

Sources of information serving the establishment of the Price list

Sources of information serving the establishment of the Price list   1. Regarding automobiles and motorbikes domestically manufactured and assembled a) Notifications of the selling prices submitted by enterprises manufacturing and trading in automobiles and motorbikes; b) Information from price database; c) Information about prices updated on the system of management of registration fees formulated by tax authorities; 2. Regarding imported automobiles and motorbikes a) Notifications of the selling prices of enterprises trading in imported automobiles and motorbikes; b) Information about the values for calculation of import [...]

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01/01/2021 0 Comments 0

Scope of regulation

Scope of regulation   1. This Circular promulgates the List of prices for new properties on which registration fees are imposed (hereinafter referred to as the “Price list”), including: a) Two-wheeled and three-wheeled motorbikes, mopeds (including electric motorbikes) and similar vehicles, collectively referred to as motorbikes, and their chassis and bodywork, the replacement of which is subject to registration with competent authorities; b) Automobiles, trailer trucks or semi-trailer trucks and similar vehicles, collectively referred to as automobiles, and their chassis and bodywork which [...]

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29/12/2020 0 Comments 0

Administration and use of the fee

Administration and use of the fee   1. The Fund’s office can retain one point two percent (1.2%) of the actual fee amount collected to cover its expense for managing the collection of the road use fee as per regulations. The Fund’s office shall deposit the remaining amount into its budgetary contribution account at the State Treasury within no more than 03 working days from the date of fee collection. 2. For registry agencies a) Fee collectors can retain one point two percent [...]

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25/12/2020 0 Comments 0

Rate of fee

Rate of fee   The rate of the road use fee is defined in the schedule in Appendix 01 to this Circular. Fee collectors shall round the fee amount payable with small change in the manner that an amount with a change of less than VND 500 is rounded down while a change of VND 500 to less than VND 1,000 is rounded to VND 1,000. Article 6. Calculation and payment 1. For the automobiles registered under organizations and individuals in Vietnam (except the [...]

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22/12/2020 0 Comments 0

Vehicles incurring the fee

Vehicles incurring the fee   1. Vehicles that incur that road use fee are motor vehicles for road transport, which have been registered for operation (with the certificate of vehicle registration and number plate), including automobiles, tractor units and similar vehicles (hereinafter referred to as automobiles). 2. The automobiles defined in Section 1 of this Article shall not incur the road use fee when: a) Being damaged by an accident or natural disaster. b) Being seized or stripped of certificate of vehicle registration or [...]

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18/12/2020 0 Comments 0

Scope and regulated entities

Scope and regulated entities   1. This Circular deals with fees for assessment of contents of non-commercial documents for issuance of publishing permit, charges for issuance of permit for import of non-commercial publications and charges for registering import of publications for business and collection, transfer, management and use thereof. 2. This Circular applies to: a) Applicants for issuance of the permit for publishing of non-commercial documents; applicants for issuance of the permit for import of non-commercial publications, and registration of import of publications [...]

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