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THE GOVERNMENT
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No. 50/2010/ND-CP
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Hanoi, May 14, 2010
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DECREE
DETAILING AND GUIDING A NUMBER OF ARTICLES OF THE LAW
ON ROYALTIES
THE GOVERNMENT
Pursuant to the December 25, 2001 Law on Organization of the Government;
Pursuant to the November 25, 2009 Law on Royalties;
At the proposal of the Minister of Finance, DECREES:
Chapter I
GENERAL PROVISIONS
Article 1. Scope of regulation
This
Decree details and guides the implementation of Articles 2. 5. 6.7 and 9 of the
Law on Royalties.
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Royalty-liable
objects comply with Article 2 of the Law on Royalties, including:
1.
Metallic minerals.
2.
Non-metallic minerals.
3.
Crude oil as specified in Clause 2. Article 3 of the 1993 Petroleum Law.
4.
Natural gas as specified in Clause 3. Article 3 of the 1993 Petroleum Law.
5.
Coal gas as specified in Clause 3. Article 1 of the 2008 Law Amending and
Supplementing
6.
Natural forest products, including plants of all kinds and other natural forest
products, other than animals and anise, cinnamon, amomum and cardamom which are
grown by royalty payers in natural forest areas allocated to them for zoning
off and protection.
7.
Natural marine products, including marine animals and plants.
8.
Natural water, including surface water and groundwater.
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10.
Other resources, which shall be proposed by the Ministry of Finance in
coordination with concerned ministries and branches to the Government for
submission to the National Assembly Standing Committee for consideration and
decision.
Chapter II
ROYALTY BASES
Article 3. Natural resource output used for royalty calculation
The
natural resource output used for royalty calculation complies with Article 5 of
the Law on Royalties.
For
natural mineral water, natural thermal water and natural water used for
industrial purposes, the natural resource output used for royalty calculation
shall be determined in cubic meter (m3) or liter (I) according to the measuring
system up to Vietnam's measurement and quality standards. In case the natural
resource output used for royalty calculation cannot be directly determined
according to the measuring system up to Vietnam's measurement and quality
standards, a fixed output of exploited natural resources may be determined in a
royalty period.
Tax
offices shall coordinate with concerned local agencies in determining the fixed
output of exploited natural resources for royalty calculation based on the
practical exploitation situation, branch technical standard norms or the output
of natural resources exploited by other similar organizations or individuals.
The
Ministry of Finance shall specify the method of determining the natural
resource output used for royalty calculation mentioned in this Article.
Article 4. Royalty-liable prices
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1.
The royalty-liable price is the exploiter's selling price of a unit of natural
resource product, exclusive of value-added tax.
2.
In case the natural resource's selling price cannot be determined yet. the
royalty-liable price shall be determined based on either of the following
grounds:
a/The
regional market's actual selling price of a unit of natural resource product of
the same grade applicable within a provincial-level locality which must not be
lower than the royalty-liable price set by the provincial-level People's
Committee;
b/
In case the exploited natural resource contains different substances, the royalty-liable
price shall be determined based on the selling price of a unit and the content
of each substance but must not be lower than the royalty-liable price set by
the provincial-level People's Committee.
3.
In some cases, the royalty-liable price shall be specified as follows:
a/
For natural water used for hydropower generation, it is the average selling
price of commodity electricity;
b/
For timber, it is the selling price at the place of delivery (warehouse or yard
at the place of exploitation): if the selling price at the place of delivery
cannot be determined yet. the royalty-liable price shall be determined based on
the royalty-liable price set by the provincial-level People's Committee;
c/
For exploited natural resources which are not domestically sold but exported,
it is the export price (FOB price) of a unit of natural resource product. For
exploited natural resources which are both domestically sold and exported, the
royally-liable price for the domestically sold natural resources is the selling
price of a unit of natural resource product, exclusive of value-added tax.
while that for the exported natural resources is the export price;
d/
For crude oil. natural gas and coal gas, it is the selling price at the place
of delivery. The place of delivery is a place agreed upon in the oil and gas
contract under which the ownership over crude oil. natural gas and coal gas is
transferred to the contractual parties.
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5.
The Ministry of Finance shall provide for the determination of royalty-liable
prices of natural resources specified at Points a and d. Clause 3 of this
Article and in other specific cases.
Article 5. Royalty rates
1.
The specific royalty rate for each natural resource complies with the Royalty
Tariff promulgated by the National Assembly Standing. Committee.
2.
Based on the principles set in Clause 3, Article 7 of the Law on Royalties, the
Ministry of Finance shall assume the prime responsibility for. and coordinate
with concerned ministries and
branches
in. reporting the adjustment of the royalty rate for each natural resource
listed in the Royalty Tariff to the Government for submission to the National
Assembly Standing Committee for consideration and decision.
Chapter III
ROYALTY EXEMPTION AND REDUCTION
Article 6. Royalty exemption and reduction
Royalty
exemption and reduction comply with Article 9 of the Law on Royalties.
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Chapter IV
IMPLEMENTATION PROVISIONS
Article 7. This Decree takes
effect on July 1. 2010. To annul the Governments Decree No. 05/2009/ND-CP of
January 19. 2009. detailing the implementation of the Ordinance on Royalties
and the Ordinance Amending and Supplementing Article 6 of the Ordinance on
Royalties.
Article 8. The Ministry of
Finance shall guide the implementation of this Decree.
Ministers,
heads of ministerial-level agencies, heads of government-attached agencies,
chairpersons of provincial-level People's Committees, and concerned
organizations and individuals shall implement this Decree.-
ON BEHALF OF THE GOVERNMENT
PRIME MINISTER
Nguyen Tan Dung