How are taxes and fees applied to land excavation for construction?
Nguyen Thi Ngoc Anh Company (Gia Lai) operates in the field of transportation construction consulting. In the process of preparing the design dossier for the construction drawing of a transportation project, there is a requirement for land excavation for the construction of the road with a compaction ratio of K0.95.
Ms. Ngoc Anh inquired about how the tax and environmental protection fees for the calculated land volume should be determined.
The Ministry of Natural Resources and Environment responded to this issue as follows:
According to Article 64 of the Mineral Law, land excavation for filling can fall under the case of mineral exploitation for construction materials and must be registered and pay fees for mineral exploitation rights.
In this case, land excavation (considered as mineral exploitation for construction materials) must pay environmental protection fees for mineral exploitation according to Decree No. 27/2023/NĐ-CP dated May 31, 2023, of the Government, which regulates environmental protection fees for mineral exploitation; at the same time, mineral resource tax must be paid according to the Mineral Resource Tax Law.
By: Translator: LeAnh-Bizic
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