Decision on Interim Provisions for Levying Resource Fees on Black Soil, Red Soil, Sand, etc.
关于临时规定征收黑土、红土、砂等资源费率的决定
ຂໍ້ຕົກລົງ ກ່ຽວກັບການກຳນົດຊົ່ວຄາວອັດຕາການເກັບຄ່າຊັບພະຍາກອນ ປະເພດ ດິນດຳ, ດິນແດງ ແລະ ຊາຍ ແລະ ອື່ນໆ
Summary
The Ministry of Finance decided to temporarily unify the collection rate and basis for resource fees on black soil, red soil, sand, and minerals nationwide to promote production, service, and fulfill budget remittance obligations.
Articles
Article 1
Amendment to Article 16, Paragraph 3 of Resolution No. 47/CM of the Council of Ministers (June 26, 1989), concerning the assessment basis and tax rates for mineral ores, sand, black soil, red soil, clay, and stone resources, as follows: 1. Red soil 0.3 (currency unit/cubic meter); 2. Black soil 0.3 (currency unit/cubic meter); 3. Clay 0.3 (currency unit/cubic meter); 4. Sandy soil 0.4 (currency unit/cubic meter); 5. Mineral ores 0.6 (currency unit/cubic meter); 6. Stone 0.7 (currency unit/cubic meter).
Article 2
Individuals, legal entities, and all economic sectors authorized to use or exploit resources nationwide are obligated to pay resource fees, except in cases exempted by government decision.
Article 3
This Decision applies only to operators engaged in the extraction and use of mineral ores, sand, black soil, red soil, clay, and stone resources, for small-scale construction projects with low investment amounts and projects that have not entered into a specific contract with the government; for large-scale construction projects, the implementation shall follow the contracts signed between the government and investors.
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