In order to calculate the royalties amount payable in a period, it is necessary to define the volume of royalties liable natural resources, royalties calculation price of a natural resource- unit and royalties rate. Here is the guidance for royalties calculation price of natural resources.
On September 15, 2022, the Supreme People’s Court issues the Decision No. 273/QD-TANDTC on pilot implementation of the online public justice service of collection and remittance of legal costs and court fees on the National Public Service Portal.
Import duty and export duty are important taxes of each country and the revenue sources of the state budget. So, what are the import duty and export duty? Who are the dutiable objects of import duty and export duty?
On September 29, 2022, the Minister of Finance issues the Circular No. 59/2022/TT-BTC providing a number of charge and fee rates to support and remove difficulties for transport business.
Takes effect on October 08, 2022, Circular No. 55/2022/TT-BTC amends and supplements a number of Articles of the Circular No. 238/2016/TT-BTC on the service price for technical safety and environmental protection inspection of currently circulating motor vehicles, equipment, and heavy-duty vehicles; assessment and calibration of equipment inspecting heavy-duty vehicles shall formally increase the register service price by more VND 10,000/time/vehicle compared with previous regulations.
Excise tax is applicable to a number of luxury goods, and services. The excise tax rate (tax rate) is relatively high compared with other taxes, even though, the excise tax rate of some goods is 150%.
Although the excise tax rates of goods and services are different, the payable excise tax amount is defined in accordance with the common method, the payable excise tax amount is the excise taxed price multiplied by the excise tax rate.
The excise tax rate is the tax payment level of some luxury goods and services such as tobacco, beer, liquor and beer...which have high tax rates.
Environmental protection tax is a popular type of tax that is applicable to commodities having bad impacts on the environment. So, what is the environmental protection tax? What are taxable objects?
Excise tax is a tax imposed on a specific good or activity and is commonly levied on cigarettes, alcoholic beverages, soda, and gasoline. So, what is the excise tax? What are excise tax-liable goods and services?
On September 17, 2022, regulations on the rates, collection, remittance, management, and use of charges for exploitation and use of information in the national population database formally take effect.
Non-agricultural land use tax is the compulsory payment for organizations, individuals, and households when using non-agricultural land.
Value Added Tax (VAT) is popular with everybody. The rates of VAT include 0%, 5%, and 10%, within that 10% is the most popular rate.
Non-agricultural land use tax has a low tax rate (the maximum rate is 0.2%). Tax exemption of non-agricultural land use tax is the thing that everybody wants although the tax rate is not high.
Tax bases for incomes from business activities and incomes from salaries or wages can help employees and employers to calculate the taxable amount for employees.