Responded by units: The Ministry of Finance

Official letter: No.4081/TCT - CS, dated: 2019-10-08

Responded contents:

Article 6, Circular No.44/2017/ TT-BTC on “Imposing the taxable price brackets for groups/types of nature resources with similar physical and chemical properties” stipulates:

 Article 6. Amendments of taxable price bracket

1. Cases of amendments to the taxable price bracket:
2. 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;
3. There is a new type of natural resource that hasn’t been specified yet in the taxable price bracket.
4. 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.
5. In case of a new type of natural resource that hasn’t been specified yet 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.
6. 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 above provisions, regarding the case of amending, supplementing the taxable price bracket, Provincial Departments shall comply the guidance in the Circular No. 44/2017 / TT-BTC and send a written document to the Ministry of Finance as a basis for adjusting the taxable price bracket.

It is suggested that enterprises provide information to relevant departments and branches of Tuyen Quang Province to respond to the Ministry of Finance (General Department of Taxation).

Regarding the recommendations of the provinces, including Tuyen Quang Province, related to the adjustment of the taxable price bracket, the Ministry of Finance (the General Department of Taxation) studied and absorbed the two amendments in the drafted Circular amendment, supplementing Circular No. 44/2017 / TT-BTC on the taxable price bracket. The Ministry of Finance is completing the drafted Circular to issue as soon as possible.

The General Department of Taxation replies to the Business Association of Tuyen Quang Province.