| THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
| No: 567/QD-BTC | Hanoi, March 26, 2015 |
DECISION
ANNOUNCING THE AVERAGE ELECTRICCITY SELLING PRICE USED AS TAXABLE PRICE OF NATURAL WATER RESOURCE USED FOR HYDROPOWER GENERATION
Pursuant to Law on tax on severance of natural resources No. 45/2009/QH12 dated November 25, 2009 of the 6th session of XII National Assembly;
Pursuant to Decree No. 50/2010/ND-CP dated May 14, 2010 of the Government on guidelines for Law on tax on severance of natural resources;
Pursuant to Circular No. 105/2010/TT-BTC dated July 23, 2010 of the Ministry of Finance on guidelines for Law on tax on severance of natural resources and guidance on implementation of Decree No. 50/2010/ND-CP dated May 14, 2010 of the Government on guidelines for Law on tax on severance of natural resources;
Pursuant to Decree No. 118/2008/ND-CP dated November 27, 2008 of the Government defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;
Pursuant to Decision No. 2256/QD-BCT dated March 12, 2015 of the Ministry of Industry and Trade on electricity prices;
At the request of Director of the General Department of Taxation,
DECIDES:
Article 1. The average electricity selling price used as the taxable price of natural water resources applied to hydropower-generating plants, which is applied from March 16, 2015, is VND 1,622.01/kWh.
Article 2. This Decision takes effect on the signing date and replaces Decision No. 2010/QD-BTC dated August 16, 2013 of the Minister of Finance. The Director of the General Department of Taxation, the Director of Department of Price management, Chiefs of units affiliated to the Ministry of Finance and relevant shall take responsibility for implementation of this Decision./.
For the Minister
The Deputy Minister
Do Hoang Anh Tuan
