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THE
MINISTRY OF FINANCE
THE MINISTRY OF INDUSTRY
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No:
46/2002/TTLT-BTC-BCN
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Hanoi
, May 21, 2002
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JOINT CIRCULAR
GUIDING
THE METHOD OF DETERMINING THE VALUE, MODE OF AND PROCEDURES FOR PAYMENT OF
MONEY FOR THE USE OF THE STATE'S DATA AND INFORMATION ON MINERAL PROSPECTION
AND EXPLO-RATION RESULTS
Pursuant to the Government's
Decree No.76/2000/ND-CP of December 15, 2000 detailing the implementation of
the Mineral Law (amended);
Pursuant to the Government's Decree No.87/CP of December 19, 1996 and Decree
No.51/1998/ND-CP of July 18, 1998 detailing the decentralization of State
budget management, estimation, execution and settlement;
The Ministry of Finance and the Ministry of Industry hereby jointly guide
the method of determining the value, mode of and procedures for payment of
money for the use of the State’s data and information on mineral prospection
and exploration results, as follows:
I. GENERAL PROVISIONS
1. The payment of money for the
use of the State’s data and information on mineral prospection and exploration
results (hereinafter called data) is aimed to recover the State capital already
invested in the work of mineral prospection, search and exploration.
2. Organizations and individuals
permitted to use data must pay money to the State according to the provisions
of this Circular after the mines are put to exploitation. The payment shall be
made as from the date the mineral exploitation permit is issued.
3. Data means all data already
gathered and summed up in the process of searching, prospecting and exploring
minerals in forms of solids, gases, mineral water or natural hot water (except
for petroleum and natural water of other kinds), funded with State investment
capital, which are reflected in the sum-up reports on the search, prospection
and exploration work and accompanied with figures already approved by competent
State bodies.
4. The use of data shall comply
with the provisions of the mineral legislation and this Circular.
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5. The data-printing and
-duplicating services shall comply with specific regulations and not be
governed by this Circular.
II. METHOD OF DETERMINING THE
VALUE AND MODE OF PAYMENT APPLICABLE TO ORGANIZATIONS AND INDIVIDUALS USING
DATA AFTER THE MINES ARE PUT TO EXPLOITATION
1. To determine the value
of State investment in mine prospection, search and exploration according to
the current price levels
A = S (Ki x Zi) + C x H
Of which:
- Ki is the volume of geological
project items which is based on the statistical data in the sum-up reports on
mineral search, prospection and exploration work already approved by competent
State agencies.
- Zi is the current unit price
of the geological project.
- C means other expenses
incorporated in the project’s value according to the State’s current
regulations and the primary prices.
- H is the difference
coefficient between the current price level and the primary price to be
determined by the ratio between the current price and the primary price of the
total value of the volume of project items:
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2. To determine the value of
payment for data use (G).
On the basis of the deposit granted
in the mineral exploitation permit, G shall be determined as follows:
P1 + 50% P2
G = A x -------------------
P
Of which:
- A is the value of State
investment calculated according to the formula mentioned in Clause 1 of Section
II.
- P is the total grade-A, -B and
-C1 deposit of the whole mine in the prospection report.
- P1 is the total grade-A, - B
deposit permitted for exploitation from the mine.
- P2 is the C1-grade deposit
permitted for addition to the deposit to be exploited from the mine.
3. Mode of payment of
money for data use
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b/ Organizations and individuals
that have fully paid the data-use money in lump-sum for the first two years as
from the dates they are granted the mineral exploitation permits shall enjoy
10% reduction of the payable money amounts and have the right to use or
transfer such data to other organizations and/or individuals according to the
provisions of the Mineral Law and Articles 34, 35 and 36 of the Government's
Decree No.76/2000/ND-CP.
III. PAYMENT PROCEDURES
1. The Ministry of Industry
shall assume the prime responsibility and coordinate with the Ministry of
Finance in determining the value and mode of payment of data-use money for
organizations and individuals that have been granted mineral exploitation
permits according to the provisions in Section II of this Circular.
2. The Finance Ministry shall
provide for and guide the tax agencies and State treasuries to perform the work
of collection and management of revenues from this source.
3. Within 30 days after
receiving the Industry Ministry’s decision on the value and mode of payment of
data-use money, organizations and individuals already granted mineral
exploitation permits shall have to register and fill in the payment procedures
with the provincial Tax Departments of the localities where the mines are
located. The mine-exploiting organizations and individuals that make
installment payments on the basis of the annual exploitation output shall
settle the payable money amounts according to the actual mine-exploitation
outputs with the local Tax Departments.
IV. EXEMPTION, REDUCTION OF
PAYABLE DATA-USE MONEY
1. Cases eligible for payment
exemption or reduction:
a/ Organizations and individuals
that have fully paid the data-use money as prescribed at Point b, Clause 3,
Section II of this Circular.
b/ Cases of errors on the
already prospected mine deposit (over 30% less than the grade-A and -B deposit
as stated in the mine prospection report), which leads to the decrease of the
mine exploitation deposit.
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Based on the reports of
organizations and individuals already granted mineral exploitation permits on
the decrease-disparity between the actual mine deposit and the deposit
permitted for exploitation according to the prospection report, the Ministry of
Industry shall assume the prime responsibility and coordinate with the Finance
Ministry in inspecting and examining the actual mining situation, thereby
sending a written request to the Mineral Deposit Evaluation Council for
organization of inspection and evaluation of the concrete extent and causes of
the decrease in the actual mine deposit. On the basis of the Mineral Deposit
Evaluation Council’s written conclusions on the actual mine deposit decrease
and after reaching agreement with the Finance Ministry, the Ministry of
Industry shall decide on the levels of exemption or reduction of the payable
data-use money.
In cases where the data-using
organizations and individuals have fully paid the data-use money to the State
by the lump-sum payment mode, they shall also be considered for payment
exemption or reduction according to the above stipulations.
V. ORGANIZATION OF
IMPLEMENTATION
1. Organizations and individuals
granted mineral exploitation permits shall have to pay the data-use money
according to the provisions of this Circular. In cases where organizations or
individuals already granted mineral exploitation permits fail to pay the
data-use money, their mineral exploitation permits shall be withdrawn according
to the provisions of Articles 33 and 39 of the Mineral Law.
2. The regimes of
examination, inspection, reward, and violation handling in the implementation
of this Circular shall comply with the current law provisions.
3. Organizations and individuals
that had been granted mineral exploitation permits before the effective date of
this Circular shall still have to pay the data-use money according to this
Circular’s provisions for the to be- exploited deposit, provided that their
permits are still valid. For cases where decisions on the levels of mineral prospection
and exploration capital reimbursement have already been issued under November
25, 1993 Joint Circular No.96/TT-LB of the Finance Ministry and Industry
Ministry on mineral prospection and exploration capital reimbursement regime,
when the mines are put to exploitation, the decisions on capital reimbursement
levels already issued by the Ministry of Industry shall still be complied with.
4. This Circular takes
effect 15 days after its signing and replaces November 25, 1993 Joint Circular
No.96/TT-LB of the Finance Ministry and Industry Ministry.
In the course of implementation,
if any problems arise, the concerned organizations and individuals are
requested to report them to the Ministry of Finance and the Ministry of
Industry for study and settlement.
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FOR THE MINISTER OF INDUSTRY
VICE MINISTER
Do Hai Dung