Regulations on environmental resource fees and resource taxes

Who is Subject to Natural Resource Tax?

According to Article 2 of Circular No. 152/2015/TT-BTC, the subjects subject to this prescribed natural resource tax are resources within inland waters, mainland, islands, adjacent waters, and special economic zones of the Socialist Republic of Vietnam:

• Forest products including natural plants and natural forest products except for sa nhân, thảo quả grown in protected natural forest areas.
• Natural water including groundwater, surface water (excluding seawater used for cooling machinery authorized by the state and water used in agricultural, forestry, and fisheries activities).
• Including metallic minerals & non-metallic minerals.
• Natural swiftlet nests except for cases where individuals invest in construction for swiftlet farming - exploitation.

Resolving the Situation

Tax Calculation

The environmental natural resource tax will be calculated based on the unit selling price of the resource products (excluding value-added tax) the tax calculation price of natural resources as prescribed by the provincial People's Committee.

For identified environmental resources, the tax will be calculated based on the unit selling price of the product

• The tax calculation price is the unit selling price of products of the same quality (excluding VAT) applied to the total resource output per month.
• The selling price of resources is calculated by total revenue in the month (excluding VAT) sold divided by the total resource output in the month.

For environmental resources without identified units

• The unit selling price of resources is the total revenue of resource sales in the month (excluding VAT) divided by the proportion of content for each approved substance and the quantity of resources sold recorded on the corresponding sales documents for each substance.

Environmental Protection Fee

The environmental protection fee is the cost incurred by an organization or individual discharging liquid waste into the environment causing adverse impacts, affecting the environment, which requires payment of taxes. The purpose is to compensate for losses, serve the state agencies in protecting and maintaining the environment.

Who Pays the Environmental Resource Tax?

• For taxpayers of natural resource tax, individuals or organizations, business households exploiting environmental resources for the subjects subject to natural resource tax.
• Organizations, individuals, businesses constructing projects exploiting resources licensed by state agencies or consuming them must pay natural resource tax to the locality where the exploitation takes place.
• In cases where organizations/individuals manage irrigation works providing water to individuals/organizations/businesses for household water production or other purposes, they also pay natural resource tax.
• For illegally exploited or prohibited resources, they will be confiscated and taxes paid for each occurrence to tax authorities for management.
• In the current context, we need to consider environmental protection, sustainable development of natural resources as a guiding principle. At the same time, control, remedy pollution, conserve nature, eliminate projects causing environmental pollution.

Above are specific necessary information related to environmental resource fees that you can refer to. If you need advice, support on this issue or want to find solutions for water treatment. Please contact Toan A Company at the hotline number 0913 543 469 or visit the company's address for direct consultation.