The ABC Company Co., Ltd is known that, according to Decree 82/2017 / ND-CP, the units that exploit underground water must declare and pay charge for granting water exploitation right. The ABC Company Limited is also subject to declaration and payment of grant of rights to exploit underground water.

However, on the underground water exploitation permit granted by the Company, the provisions at Item c, Clause 2, Article 2 are as follows: "Contact the Hanoi Tax Department for guidance and pay the resource exploitation tax according to the regulations ".

The ABC company would like to ask, are these two types of fees different or one? Does ABC Company and others have to submit both or only one of these two types? According to ABC Company, if the Company has to declare and pay both types of fees, the total payment will be 2-3 times higher than the amount that the Company buys and uses clean water. (Chinhphu.vn)

Regarding this issue, The Ministry of Natural Resources and Environment replies as follows:

The charge for granting water exploitation right as stipulated in the Law on Water Resources and Decree No. 82/2017 / ND-CP was developed with the policy of concretizing the view that water resources are state owned and owned by the entire population and represented by the State on behalf of the owner, the person exploiting and using State properties must pay money to ensure fairness in the exploitation and use of water resources and raise the awareness of thrifty use and efficient water sources.

It is the owner's revenue when other entities use their properties similar to minerals and land. The charge for granting water right is different from that of water resources.

The fee level for granting water right is very low, only from 1% to 2% (Article 5 of Decree No. 82/2017 / ND-CP) and only for some advantageous water uses such as trading, services, non-agricultural production ... (Article 3 of Decree No. 82/2017 / ND-CP).

As such, these 2 revenues are different, so the Company is required to comply with the tax law on royalties payment.