On May 20, 2024, the Ministry of Finance issued Circular No. 41/2024/TT-BTC amending and supplementing some provisions of Circular No. 44/2017/TT-BTC regulating the price framework for resource tax calculation for groups and types of resources with similar physical and chemical properties and Circular 152/2015/TT-BTC guiding on resource tax.
The Circular includes 3 articles:
- Amendment and supplementation of Article 6 of Circular No. 44/2017/TT-BTC dated May 12, 2017, of the Minister of Finance regulating the price framework for resource tax calculation for groups and types of resources with similar physical and chemical properties.
- Amendment and supplementation of some provisions of Circular No. 152/2015/TT-BTC dated October 2, 2015, of the Minister of Finance guiding on resource tax.
- Implementation provisions.
This Circular takes effect from July 15, 2024.
