Thông tư 12/2016/TT-BTC sửa đổi hướng dẫn về thuế tài nguyên

THE MINISTRY OF FINANCE

Circular No. 12/2016/TT-BTC dated January 20, 2016 of the Ministry of Finance on amending the Clause 1, Article 7 of the Circular No. 152/2015/TT-BTC dated October 02, 2015 providing for guiding on severance tax

Pursuant to the Law on severance tax No. 45/2009/QH12 dated November 25, 2009;

Pursuant to the Law No. 71/2014/QH13 dated November 26, 2014 on amendments to a number of articles of the tax laws;

Pursuant to the Resolution No. 1084/2015/UBTVQH13 dated December 10, 2015 of the Standing Committee of the National Assembly promulgating the severance tax schedule;

Pursuant to the Government s Decree No. 50/2010/ND-CP dated May 14, 2013 on detailed regulations and guidelines for implementing a number of articles of the Law on severance tax;  

Pursuant to the Government s Decree No. 12/2015/ND-CP dated February 12, 2015 providing guidance on implementing the Law on amendments to the tax laws and tax decrees;  

Pursuant to the Government s Decree No. 215/2013/ND-CP dated December 23, 2013 defining the functions, tasks, powers and apparatus of the Ministry of Finance;

At the request of the Director General of the Department of tax policy;

The Minister of Finance promulgates a Circular amending the Clause 1, Article 7 of the Circular No. 152/2015/TT-BTC dated October 02, 2015 providing for guiding on severance tax as follows:

Article 1. To amend Clause 1 Article 7 as follows:

“1. The rate of severance tax on each type of resource extracted are specified on the severance tax schedule promulgated together with Resolution No. 1084/2015/UBTVQH13 dated December 10, 2015 of the Standing Committee of the National Assembly and its amendments (if any)”.

Article 2. Implementation effect

This Circular takes effect on July 01, 2016.

Any difficulties arising in the course of implementation should be promptly reported to the Ministry of Finance for study and resolution./.

For the Minister

The Deputy Minister

Vu Thi Mai