Official Letter No. 547/CT-CS dated April 11, 2025, issued by the Tax Department regarding resource tax

• In the case where an organization or individual undertakes a construction project and during the process of construction, generates resource outputs that are permitted by the state management authority or do not violate the regulations of law regarding resource exploitation and management, when using, exploiting, or consuming these resources, they must declare and pay resource tax to the directly managing tax authority where the resource extraction takes place. In cases where the land is assigned or leased to an organization or individual for exploitation and use on-site within the area of land assigned or leased, the resource tax is exempt.
• According to Point b.4, Clause 2, Article 51 of Circular No. 80/2021/TT-BTC of the Ministry of Finance, the procedures for resource tax exemption apply when the taxpayer self-determines the amount of tax to be exempt.

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