Prohibited acts in the Law on Water Resources according to the law

Is AT Company a company that produces elastic bands? So does AT company have to declare water resources tax?

1. State budget revenue from water resource activities according to the law

In Article 64 of the 2012 Water Resources Law, state budget revenue from water resource activities is stipulated as follows:

– Water resource tax and other taxes according to the provisions of tax law.

– Types of fees and charges according to the law Law on fees and charges.

– Money for granting rights to exploit water resources.

– Money to compensate for damage to the State, money to sanction administrative violations in the field of water resources according to the provisions of law.

2. Prohibited acts in the water resources law according to the law

According to Article 9 of the Water Resources Law 2012 stipulates the following prohibited acts:

– Dumping waste, garbage, pouring or leaking toxic substances into water sources and other acts that cause pollution, degradation, and depletion of water sources.

– Discharging wastewater and putting waste into the sanitary protection zone of the drinking water intake area; Discharging untreated or treated wastewater that does not meet standards and technical regulations into water sources.

– Discharging toxic emissions directly into water sources; Discharging wastewater into the ground through drilled wells, dug wells and other forms to bring wastewater into the ground; Fraudulent discharge of wastewater.

– Placing obstructions, obstacles, building architectural works, illegally planting trees, obstructing flood drainage and water circulation in rivers, streams, lakes, canals and canals.

– Illegally exploiting sand and gravel on rivers, streams, canals, canals and reservoirs; Mining, drilling, digging, building houses, structures, works and other activities in the water resource protection corridor causing landslides and erosion of river banks, streams, canals, canals, reservoirs or seriously affecting and threatening the stability and safety of rivers, streams, canals, canals and reservoirs.

– Destroying works to protect, exploit, use, monitor and supervise water resources, prevention and control works and overcome the harmful effects caused by water.

– Obstructing basic investigation of water resources, legal rights to exploit and use water resources of organizations and individuals.

– Exploring, exploiting, using water resources, discharging wastewater into water sources and practicing illegal underground water drilling.

– Failure to comply with operating procedures reservoirs and inter-reservoirs issued by competent state agencies.

– Construction of reservoirs, dams, water exploitation works contrary to water resources planning. (The phrase “water resources planning” in this clause has been replaced by the phrase “water resources planning” which has been replaced by point d, Clause 22, Article 5 of the Law amending and supplementing a number of Articles of 37 Laws related to planning 2018).

3. AT Company is a company that produces elastic bands? So does AT company have to declare water resources tax?

Pursuant to Clause 5, Article 2 of Circular 152/2015/TT-BTC, stipulates subjects subject to natural resources tax as follows:

“Article 2. Taxable subjects

Subjects subject to natural resources tax as prescribed in this Circular are natural resources natural resources within the mainland, islands, internal waters, territorial sea, contiguous zone, exclusive economic zone and continental shelf under the sovereignty and jurisdiction of the Socialist Republic of Vietnam, including:

1. Metal minerals.

2. Non-metallic minerals.

3. Products of natural forests, including includes plants and other products of natural forests, except animals and anise, cinnamon, amomum, and cardamom grown by taxpayers in natural forest areas assigned to be zoned and protected.

4. Natural seafood, including marine animals and plants.

5. Natural water, including: Surface water and underground water; Except for natural water used for agriculture, forestry, fishery, salt industry and sea water for cooling machines.

Seawater cooling machines specified in this Clause must ensure environmental requirements, effective use of circulating water and specialized economic and technical conditions confirmed by competent state agencies. In case using sea water causes pollution and does not meet environmental standards, it will be handled according to the provisions of Decree No. 179/2013/ND-CP dated November 14, 2013 of the Government and documents guiding implementation or amendment, supplement, or replacement (if any).

6. Natural bird’s nests, except bird’s nests obtained by organizations and individuals from house construction investment activities to attract natural bird’s nests to raise and exploit.

Bird’s nests invested by organizations and individuals to build houses to attract natural bird’s nests to raise and exploit must comply with the provisions of Circular No. 35/2013/TT-BNNPTNT dated July 22, 2013 of the Ministry of Agriculture and Rural Development and documents amending, supplementing, and replacing (if any).

7. Other natural resources are presided over by the Ministry of Finance in coordination with relevant ministries and branches to report to the Government for submission to the National Assembly Standing Committee for consideration and decision.”

Thus, the basis for determining whether to collect resource tax on an enterprise depends on the type of resource that enterprise exploits. In cases where a company produces elastic bands but it is unclear what type of raw material it is exploiting, it is necessary to contact the competent authority for the most accurate instructions.