Official Letter 188/CTĐLA-TTHT on the Declaration and Payment of Resource Tax and Environmental Protection Fees.

GENERAL TAX DEPARTMENT TAX DEPARTMENT OF DAK LAK PROVINCE No. 188 /CTĐLA-TTHT Subject: Declaration and Payment of Resource Tax, Environmental Protection Fees		SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness Dak Lak, January 17, 2025
To:	Deo Ca Construction Joint Stock Company; Tax Code: 4400310620; Address: 32 Thach Thi Thanh, Tan Dinh Ward, District 1, Ho Chi Minh City.

On January 9, 2025, the Tax Department of Dak Lak Province received Official Letter No. 01/2025/CV-DCC dated January 7, 2025 from Deo Ca Construction Joint Stock Company regarding the declaration and payment of resource tax and environmental protection fees for contractors. Regarding this matter, the Tax Department has the following opinion:

Pursuant to the provisions in Articles 2 and 3 of Circular No. 152/2015/TT-BTC dated October 2, 2015, issued by the Ministry of Finance, guiding resource taxes and specifying the basis for calculating resource taxes, including the subjects liable for the tax and the taxpayers:

Article 2. Taxable objects
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2. Non-metallic minerals.

Article 3. Taxpayer
The resource tax payer is the organization or individual exploiting resources subject to the resource tax as regulated in Article 2 of this Circular. The taxpayer (hereinafter referred to as "the taxpayer") in specific cases is defined as follows:

1. For mineral resource extraction activities, the taxpayer is the organization or business household that is granted a mining license by the competent state authority.
   In cases where an organization is granted a mining license by the competent state authority and cooperates with another organization or individual to exploit resources, and there is a separate regulation about the taxpayer, the resource taxpayer is defined according to that document.
   If the organization granted a mining license by the competent state authority later assigns its subordinate units to extract resources, each unit performing extraction is the resource taxpayer.

…
3. Organizations or individuals who undertake construction contracts and during the execution, generate resources with the approval of the relevant state authority or in compliance with the law on resource exploitation, must declare and pay resource tax with the local tax authority where the resources are extracted.

Pursuant to Articles 1 and 2 of Decree No. 164/ND-CP dated December 24, 2016, issued by the Government regarding environmental protection fees for mineral extraction, specifying subjects liable for the fee and applicable entities:

Article 1. Scope of regulation and subjects liable for the fee

1. This Decree provides regulations on subjects liable for the fee, fee payers, fee rates, calculation methods, declaration, payment, and management of environmental protection fees for mineral extraction.
2. The subjects liable for environmental protection fees for mineral extraction under this Decree include activities such as crude oil, natural gas, coal gas, metallic minerals, and non-metallic minerals.

Article 2. Applicable subjects
This Decree applies to organizations and individuals engaged in mineral extraction activities, government agencies, and organizations or individuals involved in managing and collecting environmental protection fees for mineral extraction.

Based on the above regulations, in the case of Deo Ca Construction Joint Stock Company, which is the main contractor signing a direct contract with the investor, Project Management Board 6, according to Construction Contract XL01/2023/HĐXD-TP2.KH-BMT, and then the Company signs a construction contract with a subcontractor approved by the investor, assigning the subcontractor to carry out the construction and resource extraction. In this case, the subcontractor is responsible for declaring and paying resource tax and environmental protection fees according to regulations.

The Tax Department informs Deo Ca Construction Joint Stock Company for their knowledge and compliance.

Recipients: As above; Tax Department leadership; Tax sub-departments of districts, regions, and cities; Department of Taxpayer Services; Website, Zalo of the Tax Department; Archive: VT, TTHT(02b).

ON BEHALF OF THE DIRECTOR DEPUTY DIRECTOR   Pham Thanh Long

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