(Chinhphu.vn) – Through the system of receiving and answering recommendations of businesses, the Association of Small and Medium Enterprises in Quy Hop District, Nghe An Province would like to request the functional agencies to consider the price bracket for calculating royalties for white marble according to the Circular. No. 44/2017 / TT-BTC.

According to the reflection of the Association of Small and Medium Enterprises in Quy Hop District, Nghe An Province, the application of the Circular No. 44/2017 / TT-BTC of the Ministry of Finance on the price bracket for calculating royalties for white marble has caused all units in the white marble mining and processing industry fallen into a very difficult and deadlock situation.

Accordingly, the Association of Small and Medium Enterprises in Quy Hop District would like to recommend the Ministry of Finance and functional agencies to review and soon re-issue the price frame with appropriate grouping and larger amplitude, closer to the reality of market. In particular, paying attention to the price to calculate the licensing fee (calculated according to licensed reserves) and the price for calculating natural resources tax (calculated for sold goods).

At the same time, during the waiting period to resolve the above problems, authorized units are allowed to pay according to the prices applied for 2017 for each mine.

Regarding this issue, The General Department of Taxation - Ministry of Finance has the following opinions:

In Article 6 of the Circular No. 44/2017 / TT-BTC dated May 12, 2017 of the Ministry of Finance regulating the price brackets for calculating royalties for groups, similar types of natural resources and chemical resources:

“Article 6. Adjustment and supplementation of natural resource tax calculation price bracket

1. Cases of amendments to the taxable price bracket:

Price of popular natural resources of high market volatility: Increase more than 20% compared to the maximum price or decrease more than 20% compared to the minimum price of the taxable price bracket promulgated by the Ministry of Finance;

b) There is a new type of natural resource that has yet been specified in the taxable price bracket.

2. In case of major changes of natural resource price, the adjustment shall be made beyond the taxable price bracket, within 30 days, the Provincial Department of Finance shall take charge and cooperate with Department of Tax, Provincial Department of Natural Resources and Environment in requesting the Provincial People’s Committee to send a written request to the Ministry of Finance before deciding to promulgate the written adjustment of the taxable price schedule.

3. In case of a new type of natural resource that have yet been specified in the taxable price bracket, the Provincial Department of Finance shall take charge and cooperate with Department of Tax, Provincial Department of Natural Resources and Environment in, according to its normal market price of selling price, requesting the Provincial People’s Committees to promulgate the additional document on taxable price schedule for this natural resource.

4. Provincial Department of Finance shall provide information for the cases that need adjustments in the taxable price schedule specified in Clause 1 of this Article and send a written document to the Ministry of Finance for using as a basis for the adjustment of taxable price schedule within 30 days from the day on which the adjustment of taxable price schedule arise”.

Based on the written request of the Department of Finance in Nghe An Province and the Department of Finance in Yen Bai Province - the two localities have white marble minerals, summing up the problems of the localities for the price bracket for calculating natural resource tax. with other groups and types of resources, on April 2, 2018, the General Department of Taxation issued an Official Letter No. 1105 / TCT-CS to send 20 Tax Departments, including the Tax Department of Nghe An Province and the Tax Department of Yen Bai Province to collect Opinions on draft amendments and supplements to the Royalties tax price list issued together with Circular No. 44/2017 / TT-BTC dated may 12, 2017, including the adjustment of the royalty calculation price bracket for white marble.