Circular 05/2020/TT-BTC amending Circular 44/2017/TT-BTC

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ATTRIBUTE

Circular No. 05/2020/TT-BTC dated January 20, 2020 of the Ministry of Finance on amending and supplementing a number of Articles of the Circular No. 44/2017/TT-BTC dated May 12, 2017 of the Minister of Finance on the frame of royalty-liable prices for groups and types of resources with similar physical and chemical property
Issuing body: Ministry of FinanceEffective date:
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Official number:05/2020/TT-BTCSigner:Tran Xuan Ha
Type:CircularExpiry date:Updating
Issuing date:20/01/2020Effect status:
Known

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Fields:Tax - Fee - Charge , Natural Resources - Environment

SUMMARY

From March 05, 2020, royalty-liable prices of many minerals shall change

On January 20, 2020, the Ministry of Finance issues the Circular No. 05/2020/TT-BTC on amending and supplementing a number of Articles of the Circular No. 05/2020/TT-BTC dated May 12, 2017 of the Minister of Finance on 44/2017/TT-BTC on the frame of royalty-liable prices for groups and types of resources with similar physical and chemical property.

Accordingly, to change the minimum royalty-liable prices of soil exploited for ground leveling and work construction from VND 49.000 per m3 down to VND 27.000 per m3. The maximum price remains unchanged.

In addition, as the former regulations, limestone for manufacturing industrial lime (exploited mineral) shall have the minimum royalty-liable prices of VND 161.000 per m3 and the maximum royalty-liable prices of VND 63.000 per m3, now the royalty-liable prices shall be lower to VND 63.000 per m3 and VND 90.000 per m3.

For the backfill sand (including saline sand), which has the former maximum royalty-liable price of VND 80.000 per m3now shall be up to VND 200.000 per m3. Besides, this Circular add a  frame of royalty-liable prices for CO2 which is recovered from natural mineral water with the minimum price of VND 2.3 million per ton and the maximum price of VND 2.8 million per ton.

This Circular also repeal the transitional provisions of the Circular No. 44/2017/TT-BTC on that the type of resources in the price table of royalties tax issued by the provincial People's Committee no longer consistent with the price frame of taxable natural resources, the provincial People's Committee shall issue the adjusted document that no later than 90 days from the Circular No. 44/2017/TT-BTC is no longer applicable.

This Circular takes effect from March 05, 2020.

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Effect status: Known

THE MINISTRY OF INDUSTRY AND TRADE

__________

No. 05/2020/TT-BCT

THE SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

________________________

Hanoi, March 16, 2020

 

CIRCULAR

On amending and supplementing a number of Articles of the Joint Circular No. 47/2011/TTLT-BCT-BTNMT dated December 30, 2011 of the Minister of Industry and Trade and the Minister of Resources and Environment on providing the management of the import, export and temporary import for re-export of ozone layer-depleting substances according to the Montreal Protocol on Substances that Deplete the Ozone Layer

 

Pursuant to the Law on Foreign Trade Management No. 05/2017/QH14 dated June 12, 2017;

Pursuant to the Government's Decree No. 98/2017/ND-CP dated August 18, 2017, defining the functions, tasks, powers and organizational structure of the Ministry of Industry and Trade;

Pursuant to the Decree No. 68/2018/ND-CP dated May 15, 2018 of  the Government on detailing a number of Articles of the Law on Foreign Trade Management;

On implementation of the 1985 Vienna Convention on Protection of the Ozone Layer and the 1987 Montreal Protocol on Substances that Deplete the Ozone Layer and its amendments and supplementations, which have been ratified by the State of the Socialist Republic of Vietnam;

At the request of the Director of the Agency of Foreign Trade,

The Minister of Industry and Trade hereby promulgates the Circular on amending and supplementing a number of Articles of the Joint Circular No. 47/2011/TTLT-BTM-BTNMT of July 11, 2005, of the Ministry of Trade and the Ministry of Natural Resource and Environment, guiding the management of the import, export and temporary import for re-export of ozone layer depleting substances in pursuance to the Montreal Protocol on Substances that Deplete the Ozone Layer (hereinafter referred to as the Joint Circular No. 47).

Article 1. To amend and supplement a number of Articles of the Joint Circular No. 47

1. To replace the List of HCFC substances in Appendix I as prescribed in point a Clause 3 Article 1 of the Joint Circular No. 47 by the Appendix I attached to this Circular.

2. To supplement point c after point b in Clause 3 Article 1 of the Joint Circular No. 47 as follow:  

“c) Hydro fluorocarbon substances (hereinafter referred to as HFCs) belonging to Appendix IIa and Appendix IIb to this Circular.”

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