Loading...

Subjects and conditions for extension of tax payment

Tue, 17 Apr 2018 16:21:53 PM GMT + 7    Print   Email   Share:

(Chinhphu.vn) - Through the receiving and responding system to recommendations of businesses, the Thien An Minerals Ltd Company (in Dak Lak Province) would like to request the competent authorities to guide problems regarding the extension of the payment of mineral mining  rights.

As reflected by the Thien An Minerals Limited Company, the company has implemented mines for stone exploitation since 2015. But the company has met difficulties because people on both sides of the road to go to stone quarry to blockage the road and not let transport vehicles of the company in circulation.

 

Facing this incident, the People's Committee of Dak Lak Province instructed the departments to organize meetings to propose a plan for the company to open another road for circulation. After the People's Committee. Of Buon Ma Thuot City unified policies, the company must compensate the land of the people on both sides of the road and repair the road opened for temporary travel. So far, the People's Committee of the Buon Ma Thuot City has settled for road extension‘s construction to ensure the convenient circulation.

For almost 1 year the company can not do business, so the signed contracts have to compensate, labor costs have to pay in waiting time for departments to solve, bank interest’s expenses that the machine and equipment nvestment company must pay  when the machinery is not working, the principal loan must pay ... production is discontinued, banks do not continue loaning ... These cause serious damage to the company.

Facing the difficult situation due to the objective factors of the Company, the provincial People's Committee reviewed and sent an official dispatch to the Ministry of Natural Resources and Environment and the General Department of Taxation - Ministry of Finance to propose the extension of payment. mineral mining rights according to Point a, Clause 1, Article 31 of the Ministry of Finance's Circular No. 156/2013 / TT-BTC.

The company received an Official Letter No. 2385 / TCT-DNL dated June 2, 2017 and an Official Letter No. 3499 / TCT-DNL dated August 7, 2017 by the General Department of Taxation on the extension of the payment of mineral mining rights in 2016. In the opinion of the company, with the two above answered documents, the General Department of Taxation instructed unclear.

According to the General Department of Taxation, the difficulty of the Company was not in Point a, Clause 1, Article 31 of the Ministry of Finance's Circular No. 156/2013 / TT-BTC dated November 6, Clause 2, the Circular No. 26/2015 / TT-BTC dated February 27, 2015 of the Ministry of Finance.

Thien An Minerals Co., Ltd would like to ask,  why the company did not fall into "unexpected accidents", "other force majeure circumstances" under Clause 5, Article 2, Circular No. 26/2015 / TT-BTC?  Which relevant documents do resolve the difficulties of the company?

Regarding this issue, The Ministry of Finance has the following opinions:

Clause 5, Article 2 of the Finance Ministry's Circular No. 26/2015 / TT-BTC of February 27, 2015, amending and supplementing Points a and d, Clause 1, Article 31 of the Circular No. 156/2013 / TT-BTC dated 6 November, 2013 of the Ministry of Finance guiding the implementation of a number of articles of the Law on Tax Administration as follows:

 “a) To suffer material damage directly affecting production and business due to natural disasters, fires or unexpected accidents.

Physical damage is the loss of taxpayers' property, measured in money, such as machinery, equipment, vehicles, materials, goods, workshops, office buildings, money, papers have value as money.

An unexpected accident is an unfortunate occurrence unintended by taxpayers caused by outside agents, which directly affects the production and business activities of taxpayers, not due to causes from breaking the law. Cases of unexpected accidents include: traffic accidents; labor accidents; disease serious; infected with communicable diseases at times and in areas where competent authorities have declared contagious diseases; other unforeseen circumstances.

The list of serious diseases shall comply with the provisions of legal documents.

d / Being unable to pay tax on time due to other special difficulties. "

Based on the above provisions, the case of Thien An Minerals Limited Company is in difficulty because the transportation route is not favorable, affecting production and business, it is not eligible for extension of tax payment as stipulated in Clause 1 Article 31 of the Ministry of Finance's Circular No. 156/2013 / TT-BTC dated November 6, 2013 amended in Clause 5, Article 2 of Circular No. 26/2015 / TT-BTC dated 27 February 2015 of the Ministry of Finance..

Therefore, Thien An Minerals Limited Company is not allowed to extend the payment of mineral mining rights in accordance with the law on tax in this case.

 

  • By : Online Newspaper of the Government / Translator: HaiYen-Bizic

---------------------------------------------

Same category News :

Other news :

Legal Documents

Circular No 24/2015/TT-BTTTT on Regulations on management and use of Internet resources

Contact

google+

linkedin