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MINISTRY OF
FINANCE OF VIETNAM
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THE SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
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No. 01/2022/TT-BTC
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Hanoi, January 11, 2022
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CIRCULAR
FEES FOR MINING AND USE OF WATER SOURCES AND COLLECTION,
TRANSFER, MANAGEMENT AND USE THEREOF BY CENTRAL GOVERNMENT AUTHORITIES
Pursuant to the Law on
Fees and Charges of Vietnam dated November 25, 2015;
Pursuant to the Law on
Environmental Protection of Vietnam dated November 17, 2020;
Pursuant to the Law on
Tax Administration of Vietnam dated June 13, 2019;
Pursuant to Law on
State budget of Vietnam dated June 25, 2015;
Pursuant to Law on
Water resources of Vietnam dated June 21, 2012;
Pursuant to the
Government’s Decree No. 201/2013/ND-CP dated November 27, 2013 detailing the
implementation a number of articles of the Law on Water Resources of Vietnam;
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Pursuant to the
Government’s Decree No. 126/2012/ND-CP dated October 19, 2020 on elaboration of
the Law on tax administration of Vietnam;
Pursuant to the
Government’s Decree No. 87/2017/ND-CP dated July 26, 2017 defining the functions,
tasks, powers and organizational structure of the Ministry of Finance of
Vietnam;
At the request of the
Director of the Department of Tax Policy;
The Minister of
Finance of Vietnam hereby promulgates a Circular on fees for mining and use of
water sources and collection, transfer, management and use thereof by central
government authorities.
Article 1. Scope and
regulated entities
1. This Circular provides for fees for mining and use of water
sources and collection, transfer, management and use thereof including:
a) Fees for appraisal of
projects, reports on exploration and assessment of reserves, mining and use of
groundwater.
b) Fees for appraisal of
dossiers and conditions for practice of groundwater drilling.
c) Fees for appraisal of
projects on mining and use of surface water, sea water.
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Article 2. Fee
collectors and fee payers
1. Fee payers shall be agencies, organizations and individuals
(including households) that request for issuance, extension, adjustment of
contents, re-issuance of water permits and practice of groundwater drilling.
Fee payers shall pay
appraisal fees when submitting application for issuance, extension, adjustment
of contents or re-issuance of permits. Fees shall be paid directly to the
collectors or transferred into deposit account pending transfer to state budget
that is opened at the State Treasury of collectors.
2. Department of Water Resources Management under the Ministry
of Natural Resources and Environment is the collector specified in this
Circular.
Article 3. Fees
Fees for mining and use
of water sources by central government authorities shall comply with
regulations in Schedule of fees attached to this Circular.
Article 4. Declaration
and transfer of fees
1. By the 05th of every month, the fee collector shall
transfer the collected fee in the previous month to the deposit account pending
transfer to state budget which is opened at the State Treasury.
2. Collector shall declare and transfer collected fees on a
monthly basis and prepare statements of used fees in accordance with
regulations of Law on Tax administration, the Government’s Decree No. 126/2020/ND-CP
dated October 19, 2020 elaboration of the Law on tax administration The
collector shall pay the collected fee at the rate specified in Article 5 of
this Circular to the state budget according to the chapters and subsections of
the table of contents of the state budget.
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1. The collectors shall pay 100% of the collected fee to the
state budget. The funding source for the appraisal and collection of fees shall
be allocated in the collector's estimate according to the policies and norms on
State budget expenditures in accordance with Law.
2. If the collectors are allowed to use the collected fees to
cover its operating costs according to the regulations of Clause 1, Article 4
of the Government's Decree No. 120/2016/ND-CP dated August 23, 2016 on
elaboration of some Articles of the Law on Fees and Charges, 50% of the total
amount of collected appraisal fees shall be deducted to pay for appraisal
activities, fee collection, 50% of the total amount of collected appraisal fees
shall be transferred to the state budget and the rest of fees shall be managed
and used according to the provisions of Article 5 of Decree No. 120/2016/ND-CP.
In which, other fees regarding appraisal and collection shall contain fees for
on-site inspection and organization of appraisal council meetings (fees for
conferences, surveys, collection of opinions, comments, and appraisal reports).
Article 6.
Implementation provision
1. This Circular comes into force from February 25, 2020 and
supersedes Circular No. 270/2016/TT-BTC dated November 14, 2016 of the Minister
of Finance on fees for appraising and licensing survey, mining and use of water
resources and collection, transfer, management and use thereof; release of
wastewater into water sources and practice of groundwater drilling by central
government authorities
2. Other contents regarding collection, transfer, management,
use, receipts, declaration of the fee collection regime for appraisal that are
not specified in this Circular shall comply with the provisions of the Law on
Fees and Charges; Decree No. 120/2016/ND-CP; Law on Tax Administration; Decree
No. 126/2020/ND-CP; the Government’s Decree No. 11/2020/ND-CP dated January 20,
2020 regulating administrative procedures for state treasury operations; Decree
No. 123/2020/ND-CP dated October 19, 2020 of the Government on invoices and
records; Circular No. 303/2016/TT-BTC dated November 15, 2016 of the Minister
of Finance guiding the printing, issuance, management and use of documents for
the collection of charges and fees belonging to the state budget and Circular
No. 78/2021/TT-BTC dated September 17, 2021 of the Minister of Finance
providing guidance on the Law on Tax Administration dated June 13, 2019 and the
Government’s Decree No. 123/2020/ND-CP dated October 19, 2020 prescribing
invoices and records.
3. In the cases where any of the legislative documents
referred to in this Circular is amended or replaced, the latest one shall apply
4. Difficulties that arise during the implementation of this
Circular should be reported to the Ministry of Finance for consideration./.
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SCHEDULE OF FEES FOR MINING AND USE OF WATER SOURCES BY
CENTRAL GOVERNMENT AUTHORITIES
(Issued together with Circular No. 01/2022/TT-BTC dated
January 11, 2022 of the Minister of Finance)
No.
Name of work
Fee
(dong/dossier)
1
Appraisal of
projects on exploration of groundwater.
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Exploration project
whose flow rate ranges from 3.000 m3/24 hours to less than 10.000
m3/24 hours.
7.600.000
b
Exploration project
whose flow rate ranges from 10.000 m3/24 hours to less than 20.000
m3/24 hours.
10.600.000
c
Exploration project
whose flow rate ranges from 20.000 m3/24 hours to 30.000 m3/24
hours.
14.000.000
d
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16.400.000
2
Appraisal of reports
on exploration and assessment result of reserves of groundwater.
a
Exploration result
report whose flow rate ranges from 3.000 m3/24 hours to less than
10.000 m3/24 hours
9.400.000
b
Exploration result
report whose flow rate ranges from 10.000 m3/24 hours to less than
20.000 m3/24 hours
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c
Exploration result
report whose flow rate ranges from 20.000 m3/24 hours to 30.000 m3/24
hours
14.400.000
d
Exploration result
report whose flow rate reaches higher than 30.000 m3/24 hours.
17.000.000
3
Appraisal of reports
on status of groundwater mining.
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Report on status of
groundwater mining whose flow rate ranges from 3.000 m3/24 hours
to less than 10.000 m3/24 hours
8.000.000
b
Report on status of
groundwater mining whose flow rate ranges from 10.000 m3/24 hours
to less than 20.000 m3/24 hours
11.200.000
c
Report on status of
groundwater mining whose flow rate ranges from 10.000 m3/24 hours
to 20.000 m3/24 hours
15.000.000
d
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18.400.000
4
Appraisal of
dossiers and conditions for practice of groundwater drilling
3.000.000
5
Appraisal of
projects on mining and use of surface water
a
Project on mining and
use of surface water for the purpose of agricultural production, aquaculture
whose flow rate ranges from 2 m3/s to less than 10 m3/s;
generating electricity whose capacity ranges from 2.000 kw to less than
10.000 kw; other purposes whose flow rate ranges from 50.000 m3/24
hours to less than 100.000 m3/24 hours
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b
Project on mining and
use of surface water for the purpose of agricultural production whose flow
rate ranges from 10 m3/s to 50 m3/s; generating
electricity whose capacity ranges 10.000 kw to 20.000 kw; other purposes
whose flow rate ranges from 100.000 m3/24 hours to 200.000 m3/24
hours
18.000.000
c
Project on mining and
use of surface water for the purpose of agricultural production whose flow
rate reaches higher than 50 m3/s; generating electricity whose capacity
reaches higher than 20.000 kw; other purposes whose flow rate reaches higher
than 200.000 m3/24 hours
23.400.000
d
Project on mining of
surface water with national important work
28.800.000
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Appraisal of
projects on mining and use of sea water.
a
Project on mining and
use of water whose flow rate ranges from 100.000 m3/24 hours to
less than 500.000 m3/24 hours
12.800.000
b
Project on mining and
use of water whose flow rate ranges from 500.000 m3/24 hours to
less than 1.000.000 m3/24 hours
18.000.000
c
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23.400.000
d
Project on mining and
use of water whose flow rate reaches higher than 2.000.000 m3/24
hours
28.800.000
7
Appraisal of
projects and reports in case of request for extension, adjustment of contents
or re-issuance due to transfer of permits for mining and use of groundwater
and surface water
50% of the above fee
8
Appraisal of
projects and reports in case of request for extension, adjustment of permits
for mining of groundwater; appraisal of dossiers and conditions in case of
extension or adjustment of permits for practice of groundwater drilling
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Note:
a) At points 5 and 6 of
the above table: Appraisal of projects on mining and use of surface water and
sea water shall be applied to cases without mining works.
b) At point 7 of the
above table: fee shall only be applied to the case of request for re-issuance
of the permits due to the transfer of mining and use structures of underground
water or surface water; the fee shall not be applied to other cases of request
for re-issuance of other permits specified in Clause 1, Article 27 of the
Government's Decree No. 201/2013/ND-CP dated November 27, 2013 detailing the
implementation of a number of articles of the Law on Water Resources of
Vietnam.