Procedures for exemption and reduction of natural resources tax

Article 9 of the Law on Natural Resources Tax No. 45/2009/QH12 stipulates cases of exemption from and reduction of natural resources tax, including: Natural resource taxpayers encounter natural disasters, fires or unexpected accidents that cause damage to natural resources. declare and pay tax, they will be considered for tax exemption or reduction for the lost natural resources; If tax has been paid, the paid tax amount will be refunded or deducted from the payable natural resources tax amount of the following period:

1. Tax exemption for wild seafood.

2. Exemption from tax on branches, tops, firewood, bamboo, bamboo, apricots, bamboos, paintings, vultures and umbrellas, which are exploited by individuals who are allowed to serve their daily lives.

3. Tax exemption for natural water used for hydroelectricity production by households and individuals self-producing for daily life.

4. Tax exemption for natural water used for agriculture, forestry, fishery and salt production; Natural water exploited by households and individuals for daily life.

5. Tax exemption for land exploited and used on the spot on the allocated or leased land area; land exploited for leveling, construction of security, military and dykes.

6. Other cases eligible for tax exemption or reduction shall be prescribed by the National Assembly Standing Committee.

Regarding the procedures for natural resource tax exemption and reduction according to the provisions of Circular No. 80/2021/TT-BTC, there are changes compared to the provisions of Circular No. 156/2013/TT-BTC, specifically:

According to the provisions of Circular No. 156/2013/TT-BTC, the taxpayer must send a written request for tax exemption or reduction using form No. 01/MGTH and the documents prescribed in Clause 3, Article 46 and must also declare The natural resource tax amount expected to be exempted or reduced in the period on the Natural Resources Tax Return - Form No. 01/TAIN and the Finalization Declaration of Natural Resources Tax - Form No. 02/TAIN when requesting for royalty exemption or reduction.

According to the provisions of the current Circular No. 80/2021/TT-BTC, the taxpayer must submit a written request for tax exemption using form No. 06/MGTH and the documents specified at Point b, Clause 2, Article 51, but not must declare the natural resources tax amount expected to be exempted or reduced in the period on the Natural Resources Tax Return - Form No.: 01/TAIN and the Finalization Declaration of Natural Resources Tax - Form No.: 02/TAIN when applying for exemption or reduction as before. .

Therefore, in the Resource Tax Declaration form - Form No.: 01/TAIN and the Natural Resources Tax finalization declaration form - Form No. 02/TAIN issued together with Circular No. 80/2021/TT-BTC, the quota is no longer available. natural resources tax is expected to be exempted or reduced in the period.

The procedures for natural resource tax exemption and reduction are applied according to the effect of Circular No. 80/2021/TT-BTC, from January 1, 2022.

Nguyen Nhung (Provincial Tax Department)