Resource tax management

( Quang Ngai Newspaper) - At the beginning of 2024, the General Department of Taxation issued a document requesting tax departments to strengthen coordination with local agencies and departments to improve tax management in the field of natural resources and minerals. However, tax management in this field still has many loopholes.

In recent years, mineral exploitation activities in the province have been quite rampant. The main source of revenue from mineral exploitation is resource tax. However, the tax authorities can only calculate the revenue from mineral exploitation rights based on the reserves stated in the issued licenses. They cannot calculate the actual output from mining or transportation, even though businesses are required to install and operate cameras and weighing stations.

The province has also established inter-agency inspection teams at mineral mining sites. Inspections have revealed that many mine owners are selling minerals at prices different from the published or listed prices, selling goods without invoices, or issuing invoices with values lower than the actual payment. They also fail to maintain records or documentation to determine actual monthly and annual mining output. Furthermore, many businesses do not install cameras or weighing stations, do not weigh minerals before they leave the mining area, and declare and pay taxes incorrectly based on actual mining output.

According to tax statistics, in 2023, resource tax revenue reached over 217 billion VND, environmental protection tax nearly 570 billion VND, and environmental protection fees nearly 22 billion VND. In 2024, the Provincial Tax Department was assigned a revenue target of 211.6 billion VND in resource tax, 450 billion VND in environmental protection tax, and 29 billion VND in environmental protection fees by the General Department of Taxation. As of the end of March 2024, resource tax revenue reached nearly 60 billion VND (over 28% of the target); environmental protection tax revenue reached nearly 136 billion VND (30.2%) and environmental protection fees reached over 6.4 billion VND (over 22%). However, these figures are based only on the assigned targets; the actual figures cannot be controlled and revenue collected into the budget may be higher.

Controlling mineral extraction output is not easy, but it is essential. To strengthen tax management for mineral extraction activities and combat tax and fee evasion, the Provincial Tax Department will continue to closely follow the directives of the Ministry of Finance , the General Department of Taxation, and the Provincial People's Committee, and promptly implement solutions. The focus will be on promoting awareness among taxpayers regarding tax policies and laws, fostering consensus, and encouraging compliance with tax laws. Simultaneously, the department will monitor tax declarations and urge tax arrears collection from businesses engaged in mineral extraction. Coordination with relevant departments, agencies, and localities will be strengthened in managing taxes on mineral extraction activities within the province.

The current requirement is for the tax sector to effectively coordinate and exchange information on tax management for construction activities. This will enable timely tax management for projects in the basic construction phase that utilize mineral resources for land leveling, while proactively monitoring project progress and related tax obligations. Furthermore, increased inspections and audits of mineral mining enterprises are necessary to detect and promptly address tax fraud resulting in shortfalls in resource taxes, environmental protection fees, and mining rights fees.

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