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THE
MINISTRY OF FINANCE
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No.
96/1997/TT-BTC
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Hanoi,
December 31, 1997
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CIRCULAR
GUIDING
THE REGIME OF COLLECTION AND REMITTANCE OF MINERAL ACTIVITY PERMIT FEES
Pursuant to Articles 28 and 29
of Decree No.68-CP of November 1st, 1996 of the Government detailing the
implementation of the Minerals Law;
Pursuant to Decision No.276/CT of July 28, 1992 of the Chairman of the Council
of Ministers (now the Prime Minister) on the uniform management of charges and
fees;
The Ministry of Finance provides the following guidance on the collection and
remittance of mineral activity permit fees:
I. FEE PAYERS AND LEVELS OF
FEE
1. Fee payers:
Vietnamese and foreign
organizations and individuals allowed to conduct mineral activities as defined
in Article 15 of Decree No.68-CP of November 1st, 1996 of the Government that
details the implementation of the Minerals Law, shall have to pay the following
kinds of fee:
a/ The fee for mineral survey,
prospection, exploitation and processing permits (hereafter referred to
collectively as mineral activity permits).
b/ The fee for the exclusive
mineral prospection permits with effective duration of 12 months or more.
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a/ The levels of mineral
activity permit fee are provided for as follows:
No.
Kinds
of permit
Unit
for calculation
For
brand-new permits
For
the renewed permits (extension, change, assignment, inheritance)
I
SURVEY
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1
Domestic organizations and
individuals
1,000
VND
500
250
2
Foreign organizations and
individuals or joint ventures with foreign parties
USD
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150
II
PROSPECTION
1
Domestic organizations and
individuals
1,000
VND
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1,000
2
Foreign organizations and
individuals or joint ventures with foreign parties
USD
1,000
500
III
EXPLOITATION
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1
Domestic organizations and
individuals
1,000
VND
4,000
2,000
2
Foreign organizations and
individuals or joint ventures with foreign parties
USD
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1,000
3
End-all extraction
- Organizations
1,000
VND
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500
- Individuals
1,000
VND
50
20
IV
PROCESSING
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1
Domestic organizations and
individuals
1,000
VND
2,000
1,000
2
Foreign organizations and
individuals or joint ventures with foreign parties
USD
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500
For the renewal of a permit
under the assignment or inheritance thereof, the assignee or the heir shall
have to pay fee.
b/ The levels of fee for the
exclusive mineral prospection permits with effective duration of 12 months or
more are provided for as follows:
No.
Year
Domestic
organizations and individuals (VND/km2/year)
Foreign
organizations and individuals (USD/km2/year)
1
First year
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20
2
Second year
300,000
30
3
Third year
400,000
40
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Fourth year onward
500,000
50
The fee amount to be paid for
each exclusive prospection permit shall be calculated on the basis of the area
and duration of prospection stated in the permit. To make it more simple, the
calculation of fees for permits with effective duration of more than one year
is determined as follows:
- For permits with effective
duration of 12 months, the level of fee set for the first year shall apply.
- For permits with effective
duration of more than 12 months but less than 24 months:
+ For the first 12 months, the
level of fee set for the first year shall apply;
+ For the remaining months, the
level of fee set for the second year shall apply; if the permit's effective
duration is under 18 months (the remaining period is 6 months or less), half of
the level of fee set for the whole year shall apply; and if the permit's
effective duration is more than 18 months (the remaining period is over 6
months), the level of fee set for the whole year shall apply, corresponding the
area stated in the permit.
Example: Company A (domestic) is
granted a permit for the exclusive right to prospect minerals in an area of 3.5
km2 within 18 months. The amount of fee to be paid by the company shall be
determined as follows:
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200,000 x 3.5 km2 = 700,000 VND
+ The fee amount to be paid in
the second year (for the remaining 6 months, half of the level of fee set for
the second year shall apply):
300,000
x 3.5 km2
=
525,000 VND
2
So, the total fee amount to be
paid for the above-said permit by Company A shall be 1,225,000 VND (700,000 +
525,000).
In cases where an exclusive
prospection permit has effective duration of less than 12 months, which, after
an extension, is valid for full 12 months (the initial time-limit plus the
extended duration), the fee shall be paid according to the level prescribed
above.
c/ Apart from the above-said
levels of fee, the mineral activity permit-granting agency shall not be allowed
to collect any other charges or fees from organizations and individuals that
apply for mineral activity permits.
d/ The mineral activity permit
fees shall be collected in Vietnam dong. For the fee amounts prescribed in US
dollar (USD), they must be converted into Vietnam dong, based on the actual
exchange rate on the inter-bank foreign exchange market announced by the State
Bank of Vietnam at the time of fee collection. If the fee payers wish to pay
fees in foreign currency, the fees shall be paid in US dollar according to the
levels already prescribed.
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II. ORGANIZING THE FEE
COLLECTION AND REMITTANCE AND MANAGING THE USE OF FEES
1. Organizing the fee
collection:
The State agencies competent to
issue different kinds of mineral activity permit as defined in Article 9,
Decree No.68-CP of November 1st, 1996 of the Government (hereafter referred to
as the fee collecting agencies) shall organize the collection of fees in
accordance with the provisions of this Circular. The fee-collecting agency
shall have to:
- Register and declare with the
tax agency of the locality where its head office is located, the collection and
remittance of fees for State management over mineral activities;
- Collect fees in accordance
with the provisions of this Circular before issuing mineral activity permits.
When collecting fee, the receipts, issued by the Ministry of Finance (the
General Department of Taxation) must be given to the fee payers;
- Open accounting books to
monitor the collection, remittance and use of collected fees in accordance with
the State regulations; make the year-end settlement of accounts on the
collection, remittance and use of the collected amount of mineral activity
permit fees with the tax agency and the financial agency of the same level
within 45 days from the date ending the year.
2. Procedures for the remittance
of fees to the State budget and the management of the use of fees:
a/ Remittance of fees to the
State budget:
- Periodically, before the fifth
day of every month, the fee-collecting agency shall make declaration on the
amount of fees collected from the issuance of mineral activity permits in the
preceding month and send it to the directly managing tax agency, based on the
forms issued by the tax agency.
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The fee-collecting agency shall
have to fully remit to the State budget the fee amount in time as stated in the
tax notice.
b/ The agency directly
collecting fees for State management over mineral activities shall be entitled
to temporarily deduct 20% of the fee amount collected in the month (including
the amount of foreign currency already converted into VND) for regular
expenditures on the organization of fee collection. More concretely on the
following:
+ The printing (or purchase) of
application and declaration forms, related dossiers and books and mineral
exploitation permits.
+ The payment of wages,
allowances, social insurance and medical insurance for laborers hired to
evaluate dossiers and conditions for granting mineral activity permits, and for
antithesis specialists (if any).
+ The payment of remuneration
for officials and employees in charge of the granting of permits and collection
of fees, who have to work extra hours (if any), in accordance with the
stipulations of the State.
+ Other regular expenditures
directly related to the organization of the collection of mineral activity
permit fees.
The payment of remuneration for
officials and employees working extra hours must be based on the prescribed
extra work sheet and the list of extra hour remuneration recipients, which must
be signed by laborers when receiving their remuneration. All expenditures must
be attached with reasonable and valid vouchers and receipts as prescribed by
the State.
The total amount of temporarily
deducted fee (20%) mentioned in this Item must be used by the fee-collecting
agency for the right purposes; if after the year-end account settlement, such
fee amount has not been used up, the remainder must be remitted to the State
budget in accordance with the procedures stipulated in Item a, this point.
III. ORGANIZATION OF
IMPLEMENTATION
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2. The tax agencies shall have
to inspect and oversee the mineral activity permit issuing agencies in the
collection and remittance of fees; management and use of the fee receipts and
in the latter's compliance with the regulations on accounting books and
vouchers.
3. This Circular takes effect 15
days after its signing. All the earlier provisions on fees for State management
over mineral activities which are contrary to this Circular are now annulled.
In the course of implementation,
the agencies are requested to promptly report the arising problems to the
Ministry of Finance for study and settlement.
FOR
THE MINISTER OF FINANCE
VICE MINISTER
Vu Mong Giao