How to calculate natural resources tax for households that exploit and use natural water for domestic purposes?
Pursuant to Article 10 Circular 152/2015/TT-BTC Regulations on resource tax exemption are as follows:
Exemption from natural resources tax
Cases that are exempt from natural resources tax according to the provisions of Article 9 of the Law on Natural Resources Tax and Article 6, Decree No. 50/2010/ND-CP, include:
1. Exemption from natural resources tax for organizations and individuals exploiting natural seafood.
2. Exemption from natural resources tax for organizations and individuals exploiting branches, tops, firewood, bamboo, apricot trees, bamboo, apricot trees, bamboo shoots, thatch, vase, and bamboo trees that are exploited by authorized individuals for daily use.
3. Exemption from natural resources tax for organizations and individuals exploiting natural water for hydroelectric production activities to serve daily life of households and individuals.
4. Exemption from natural resources tax for natural water exploited by households and individuals for daily use.
5. Exemption from natural resources tax for land allocated or leased to organizations and individuals to exploit and use on-site on the allocated or leased land area; Exploited land for leveling, construction of security and military works, and dykes.
Land exploited and used on-site is tax-exempt at this point, including sand, rock, and gravel mixed in the soil, but each substance cannot be specifically identified and is used in raw form for leveling and construction. ; In case of transportation to another place for use or sale, royalties must be paid according to regulations.
6. In other cases where natural resources tax is exempted, the Ministry of Finance shall preside over and coordinate with relevant ministries and branches to report to the Government for submission to the National Assembly Standing Committee for consideration and decision.
Accordingly, when households exploit and use natural water for daily life, they will be exempt from natural resources tax.