On April 12, 2024, the General Department of Taxation issued Official Letter No. 1541/TCT-QLN regarding the extension of the deadline for the payment of the mineral exploitation rights fee and the postponement of the deadline for the payment of the mineral exploitation rights fee due to the temporary suspension of mining activities for mining enterprises.
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Regarding the postponement of the deadline for the payment of the mineral exploitation rights fee
Based on legal regulations, if a taxpayer is temporarily suspended from mineral exploitation at the request or confirmation of the Provincial People’s Committee, then the deadline for the payment of the mineral exploitation rights fee that arises during the period (if any) will be postponed by the duration of the temporary suspension of mineral exploitation, but not exceeding the remaining exploitation time of the license. The Resource and Environment Agency is responsible for calculating, adjusting, and appraising the amount of the mineral exploitation rights fee to be paid, submitting it for approval by the competent authority for licenses under the jurisdiction of the Provincial People’s Committee, and sending the document determining the amount to be paid to the Local Tax Department where the mineral area is licensed for exploitation. The Tax Department will issue a notice for the payment of the mineral exploitation rights fee based on the document from the Resource and Environment Agency and send it to the organization or individual required to pay the mineral exploitation rights fee in accordance with regulations.
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Regarding the extension of the deadline for the payment of the mineral exploitation rights fee due to issues with land lease clearance
According to legal regulations, the extension period for the payment of the mineral exploitation rights fee shall not exceed 02 years from the deadline for the payment of the mineral exploitation rights fee.
