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THE GOVERNMENT
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 63/2008/ND-CP
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Hanoi, May 13,
2008
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DECREE
ON
ENVIRONMENTAL PROTECTION CHARGES FOR MINERAL EXPLOITATION
THE GOVERNMENT
Pursuant to the December 25.
2001 Law on Organization of the Government;
Pursuant to the November 29, 2005 Environmental Protection Law;
Pursuant to the August 28. 2001 Ordinance on Charges and Fees;
At the proposal of the Minister of Finance.
DECREES:
Chapter I
GENERAL PROVISIONS
Article 1.- This Decree
prescribes environmental protection charges for mineral exploitation: charge
rates and the collection, remittance, management and use of environmental
protection charges for mineral exploitation.
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Article 3.- Payers of environmental
protection charges for mineral exploitation include organizations and
individuals that exploit minerals specified in Article 2 of this Decree.
Chapter II
CHARGE RATES, COLLECTION,
REMITTANCE, MANAGEMENT AND USE OF ENVIRONMENTAL PROTECTION CHARGES FOR MINERAL
EXPLOITATION
Article 4.- Rates of
environmental protection charges for mineral exploitation are specified as
follows:
1. Crude oil: VND 100,000/ton:
natural gas: VND 200/m3
2. Minerals:
No.
Minerals
Unit
of calculation
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1
Stone:
A
Wall-covering and flooring
stones, fine-art stones (granite, gabbro. ashlar, etc.)
m3
50.000
B
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Ton
50.000
C
Stone for production of common
construction materials
m3
1.000
D
Stone of other types (for
production of cement, industrial minerals, etc.)
m3
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2
Feldspar
m3
20,000
3
Gravel, pebbles, grit
M
4.000
4
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A
Yellow sand (sand for
constructing and plastering)
m3
3.000
B
Glass sand
m3
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C
Sand of other types
->,
m3
2.000
7
Earth:
A
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m3
1,500
B
Earth for gypsum production
m3
2,000
C
Earth for kaolin production
m3
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D
Earth of other types
m3
1,000
6
Coal:
A
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Ton
6,000
B
Peat
Ton
2,000
C
Coal of other types
Ton
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7
Natural mineral water
m3
2.000
8
Ilmenite
Ton
50,000
9
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Ton
3.000
10
Ores of metal minerals:
A
Manganese ore
Ton
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B
Iron ore
Ton
40.000
C
Lead ore
Ton
180.000
D
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Ton
180.000
E
Copper ore
Ton
35.000
F
Bauxite ore
Ton
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G
Tin ore
Ton
180.000
H
Chromite ore
Ton
40.000
I
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Ton
10.000
Article 5.- Based on the charge rates specified in
Clause 2. Article 4 of this Decree. People's Councils of provinces or centrally
run cities (below collectively referred to as provincial level) shall decide on
specific rates of environmental protection charges for exploited minerals
suitable to their local practical conditions.
Article 6.- Management
and use of environmental protection charges for mineral exploitation
1. Environmental protection
charges for exploitation of minerals! excluding crude oil and natural gas. all
belong to the local budget and shall be used to support environmental
protection and investment activities in localities where mineral exploitation
activities are carried out. specifically for:
a/ Prevention and limitation of
negative impacts on the environment in localities;
b/ Overcoming of environmental degradation
or pollution caused by mineral exploitation activities:
c/ Cleaning, protection and
rehabilitation of natural views and the environment in localities.
2. Environmental protection
charges for crude oil and natural gas all belong to the central budget and
shall be used to support environmental protection and investment activities in
accordance with the Environmental Protection Law and the State Budget Law
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1. To register charge payment
directly with tax offices according to regulations within 10 working days from
the date they are licensed to exploit minerals.
2. To fully observe regulations
on documents invoices and accounting books applicable to each charge payer
according to the State's regulations.
3. To declare monthly payable
amounts of environmental protection charges for mineral exploitation to tax
offices according to regulations and remit by themselves charge amounts into
the state budget a; state treasuries of localities where they exploit minerals
corresponding to the data they declare to the tax offices no later than the
20th day of the subsequent month: in case no environmental protection charge
for mineral exploitation arises in a month, mineral-exploiting organizations or
individuals shall still make and submit charge payment declarations to the tax
offices. Mineral-exploiting organizations and individuals shall completely fill
in declarations according to set forms and take responsibility for the accuracy
of their declarations.
4. In case of merger,
consolidation, division, split, dissolution, bankruptcy: transformation of
ownership: assignment, sale, contracting or lease of state enterprises, or in
case of changes in their exploitation activities, mineral-exploiting
organizations or individuals shall declare payable environmental protection
charges for mineral exploitation to tax offices and remit by themselves charge
amounts into the state budget at state treasuries of localities where the\ exploit
minerals by the 45th day at the latest from the date of merger, consolidation,
division, split, dissolution, bankruptcy: assignment, sale, contracting or
lease of state enterprises, or from the date of occurrence of changes in
exploitation activities.
5. To provide documents,
accounting books, invoices and other dossiers related to the calculation and
payment of environmental protection charges for mineral exploitation when tax
offices conduct examination or inspection, or when signs of violations of this
Decree committed by charge payers are detected.
6. To finalize the remittance of
environmental protection charges for mineral exploitation with tax offices by
the 90lh day at the latest from the end of a calendar year or fiscal year.
Article 8.- Tasks and
powers of tax offices and natural resource and environment management agencies
1. Tax offices have the
following tasks and powers:
a/ To guide and urge
mineral-exploiting organizations and individuals to declare and pay charges
according to the provisions of this Decree.
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c/ To handle administrative
violations related to environmental protection charges for mineral exploitation
according to their competence and the provisions of law.
d/ To keep and use data and
documents supplied by mineral-exploiting establishments or other subjects
according to regulations.
2. Local natural resource and
environment management agencies shall, within the ambit of their functions,
tasks and powers, supply tax offices with information and documents on entities
licensed to exploit minerals in their localities. and closely coordinate with
tax offices in managing charge payers in accordance with this Decree.
Chapter III
IMPLEMENTATION PROVISIONS
Article 9.- Complaints
and denunciations and the settlement of complaints and denunciations related to
the collection, remittance, management and use of environmental protection
charges for mineral exploitation specified in this Decree must comply with the
law on complaints and denunciations and the law on charges and fees.
Article 10.- Charge
payers, organizations or individuals collecting environmental protection
charges for mineral exploitation that commit acts of violating the provisions
of this Decree shall, depending on the nature and severity of their violations,
be administratively sanctioned or examined for penal liability.
Article 11.- This Decree
takes effect 15 days after its publication in "CONG BAO" and replaces
the Government's Decree No. 137/2005/ND-CP of November 9. 2005.
From the effective date of this
Decree to December 31, 2008. if provincial-level People's Committees do not yet
promulgate new charge rates under the provisions of Articles 4 and 5 of this
Decree, the charge rates specified in the Government's Decree No. 137/2005/ND-CP
of November 9, 2005 continue to apply: in case the charge rates specified in
Decree No. 137/2005/ ND-CP are higher than the maximum charge rates specified
in Clause 2. Article 4 of this Decree, those specified in this Decree apply.
Localities may collect charges for newly added minerals specified in Clause 2.
Article 4 of this Decree only after provincial-level People's Councils issue
specified on specific charge rates under the provisions of Article 5 of this
Decree. From January 1, 2009, localities shall apply charge rates specified in
this Decree.
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Article 13.- Ministers,
heads of ministerial-level agencies, heads of government-attached agencies; and
presidents of provincial-level People's Committees shall implement this Decree.
ON BEHALF OF THE
GOVERNMENT
PRIME MINISTER
Nguyen Tan Dung