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MINISTRY
OF FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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No.:
191/2016/TT-BTC
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Hanoi,
November 08, 2016
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CIRCULAR
PROVIDING
FOR CHARGES FOR ASSESSMENT OF MINERAL RESERVES, FEES FOR PROCESSING
APPLICATIONS FOR LICENSE TO PERFORM MINERAL ACTIVITIES, THE COLLECTION,
TRANSFER, MANAGEMENT AND USE THEREOF
Pursuant to the Law on fees
and charges dated November 25, 2015;
Pursuant to the Law on minerals
dated November 17, 2010;
Pursuant to the Law on state
budget dated June 25, 2015;
Pursuant to the Government's
Decree No. 120/2016/ND-CP dated August 23, 2016 detailing and guiding the
implementation of a number of articles of the Law on fees and charges;
Pursuant to the Government's
Decree No. 215/2013/ND-CP dated December 23, 2013 defining the functions,
tasks, powers and organizational structure of Ministry of Finance;
At the request of the Director of
the Tax Policy Department,
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Article 1. Scope
This Circular provides for the charges for assessment of mineral reserves, the fees for processing
applications for license to perform mineral activities, and
the collection, transfer, management and use thereof.
Article 2. Payers and collectors
1. Payers include:
a) Any organizations or individuals must pay fees
for processing their applications for license to perform mineral activities
when they are granted license to perform mineral activities by competent
authorities;
b) Any organizations or individuals that submit
applications for assessment and approval for mineral exploration reports to
competent state authorities as regulated by the law on minerals must pay the
charges for assessment of mineral reserves.
2. Collectors include the
General Department of Geology and Minerals of Vietnam, the Office of the
National Council for Assessment of Mineral Reserves, Departments of Natural
Resources & Environment of central-affiliated cities/
provinces.
Article 3. Fee
The charges for assessment of mineral
reserves and the fees for processing applications for license to perform
mineral activities are prescribed in the Schedules of fees and charges enclosed
herein.
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1. Not later than the 05th
day of every month, each collector must transfer the fees collected in the
previous month into the designated state budget account which is opened at the
State Treasury.
2. The collectors must declare and
transfer collected fees and charges on a monthly basis,
and make statement of fees and charges on an annual basis
in accordance with regulations in Clause 3 Article 19 and Clause 2 Article 26
of the Circular No. 156/2013/TT-BTC dated November 06, 2013 by Minister of
Finance providing guidance on a number of articles of the Law on tax
management; the Law on amendments to the Law on tax management and the
Government's Decree No. 83/2013/ND-CP dated July 22, 2013. The collectors shall
transfer collected charges according to the percentage set
forth in Article 5 herein and 100% of collected fees to
state budget according to corresponding chapter, section and sub-section in the
list of state budget entries.
Article 5. Management and use of charges
1. Each charge collector
may retain 90% of the sum of collected charges to cover
its expenditures for service provision and charge
collection, and transfer the remains (10%) to the state budget, except for
cases regulated in Clause 2 of this Article. The retained amount of
charges shall be managed and used in accordance with regulations
in Article 5 of the Government's Decree No. 120/2016/ND-CP dated August 23,
2016 detailing and guiding the implementation of a number of articles of the
Law on fees and charges. In which, other expenditures relating to the
task performance, service provision and charge collection shall include costs
of site surveys conducted at mineral exploration area, assessment of mineral
reserves, and organization of meetings of council for assessment of mineral
reserves (including expenditures for collecting ideas and preparing assessment
reports).
2. The collector that is a state
authority and not allowed to retain collected fees to cover its operating
expenditures as regulated in Clause 1 Article 4 of the Government's Decree No.
120/2016/ND-CP dated August 23, 2016 detailing and guiding the implementation
of a number of articles of the Law on fees and charges must transfer 100% of
the collected charges to state budget. Expenditure for
carrying out assessment activities and collection of charges shall be covered by funding from state budget included in collectors’
estimates under policies and levels of state budget expenditures as regulated
by laws.
Article 6. Implementary
organization and provision
1. This Circular takes effect
as of January 01, 2017 and supersedes the following documents:
a) The Circular No. 129/2011/TT-BTC
dated September 15, 2011 by Minister of Finance providing for the fees for processing applications for license to perform
mineral activities, and the collection, transfer, management and
use thereof.
b) Decision No.
27/2005/QD-BTC dated May 13, 2005 by Minister of Finance
providing for the charges for assessment of mineral reserves, and the collection, transfer, management and use thereof.
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3. Difficulties that arise during the
implementation of this Circular should be promptly reported to Ministry of
Finance for consideration./.
PP MINISTER
DEPUTY MINISTER
Vu Thi Mai
SCHEDULES OF
CHARGES FOR ASSESSMENT OF MINERAL RESERVES, AND FEES FOR PROCESSING
APPLICATIONS FOR LICENSE TO PERFORM MINERAL ACTIVITIES
(Enclosed to the
Circular No. 191/2016/TT-BTC dated November 08, 2016 by Minister of Finance)
I. Charges for assessment
of mineral reserves
No.
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Fee
1
Not exceeding VND 01 billion
VND 10 million
2
From VND 01 billion to VND 10 billion
VND 10 million +
(0.5% x the sum of costs exceeding VND 01 billion)
3
From VND 10 billion to VND 20
billion
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4
Exceeding VND 20 billion
VND
85 million + (0.2% x the sum of costs exceeding VND 20
billion)
II. Fees for processing of applications for
license to perform mineral activities
1. Mineral exploration:
a) If the exploration area is less than 10ha, the
fee shall be VND 4,000,000/ an application;
b) If the exploration area is 100
– 50,000 ha, the fee shall be VND 10,000,000/
an application;
c) If the exploration area is more
than 50,000 ha, the fee shall be VND 15,000,000/ an application.
2. Mineral mining:
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Type of mining
license
Fee
(VND/ an application)
1
License to extract sand and gravel from stream
beds
a
Of an extraction capacity below 5,000 m3/year
1,000,000
b
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10,000,000
c
Of an extraction capacity above
10,000 m3/year
15,000,000
2
License to extract minerals for producing common
building materials without use of industrial explosives
a
License to extract minerals for
producing common building materials with extraction area below 10 ha
and extraction capacity below 100,000 m3/year
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b
License to extract minerals for
producing common building materials with an extraction
area of 10 ha or above and
extraction capacity below 100,000 m3/year or the license to
extract minerals for producing common building materials with an
extraction area below 10 ha and extraction capacity of 100,000 m3/year or above, or the license for peat
extraction, except for the extraction of sand and gravel from stream beds
prescribed in section 1 of this schedule.
20,000,000
c
License to extract minerals for
producing cement; license to extract minerals for producing common
building materials with an extraction area of 10 ha or above and extraction
capacity of100,000 m3/year or above, except
for the extraction of sand and gravel from stream beds prescribed in section
1 of this schedule.
30,000,000
3
License to extract minerals for
producing cement or common building materials with use
of industrial explosives; license to extract stone slabs and mineral
water.
40,000,000
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License for surface mining, except for the
extraction of minerals prescribed in points 1, 2, 3, 6, 7
of this schedule
a
Without use of industrial
explosives
40,000,000
b
With use of industrial explosives
50,000,000
5
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60,000,000
6
License for extraction of precious minerals
80,000,000
7
License to extract special and toxic minerals
100,000,000
3. Salvage extraction: VND
5,000,000/ an application.
4. If a license is renewed or
re-issued in case of the license transfer, the fees prescribed above shall be
reduced by 50% and paid by the applicant for renewal or the transferee.