blue-check Regarding taxable price of exported natural resources

Official letter No. 2566/TCT-CS dated July 13th, 2021 of the General Department of Taxation regarding severance tax policy
Posted: 9/8/2021 10:57:14 AM | Latest updated: 10/8/2021 2:10:43 PM (GMT+7) | LuatVietnam: 5266 | Vietlaw: 527

According to Clause 3 Article 6 of the Law on Severance tax No. 45/2009/QH12status2 , for exploited natural resources exported, the severance tax-liable price is the export price;

In addition, according to the regulations in details at clause 3 Article 4 of Decree No. 12/2015/ND-CPstatus2 , severance tax-liable price of exported natural resources is customs value of the exported natural resources, excluding export duty.

Regarding customs value of exported goods, it shall be determined according to Article 86 of the Customs Law No. 54/2014/QH13status2 and clause 3 Article 1 of Circular No. 60/2019/TT-BTC.

Ms Phuong Thao (
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Published Vietlaw's Newsletter No. 527
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