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THE
GOVERNMENT
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THE
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.
12/2016/ND-CP
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Hanoi,
February 19, 2016
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DECREE
ON ENVIRONMENTAL PROTECTION CHARGE
ON MINERAL EXPLOITATION
Pursuant to the June
19, 2015 Law on Organization of the Government;
Pursuant to the
June 23, 2014 Law on Environmental Protection;
Pursuant to the
November 17, 2010 Mineral Law;
Pursuant to the
August 28, 2001 Ordinance on Charges and Fees;
At the proposal of
the Minister of Finance,
The Government
promulgates the Decree on environmental protection charge on mineral
exploitation.
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GENERAL
PROVISIONS
Article
1. Scope of regulation and charge-liable
objects
1. This Decree provides
objects liable to environmental protection charge on mineral exploitation,
charge payers, charge rates, charge calculation method and charge management
and use.
2. Liable to
environmental protection charge on mineral exploitation under this Decree are
crude oil, natural gas, coal gas, metal minerals and non-metal minerals.
Article
2. Subjects of application
This Decree applies to
organizations and individuals engaged in mineral exploitation, state agencies
and organizations and individuals involved in management and collection of
environmental protection charge on mineral exploitation.
Chapter
II
LIST OF
ENVIRONMENTAL PROTECTION CHARGE ON MINERAL EXPLOITATION AND CHARGE RATES,
CHARGE CALCULATION METHOD AND CHARGE MANAGEMENT AND USE
Article 3. Charge rates
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2. The brackets of
environmental protection charge on exploitation of other minerals are provided
in the charge schedule promulgated together with this Decree.
3. The rate of
environmental protection charge on full extraction of a type of mineral is
equal to 60% of that for exploitation of such type of mineral specified in the
charge schedule promulgated together with this Decree.
4. Based on the charge
brackets specified in the charge schedule promulgated together with this
Decree, People’s Councils of provinces and centrally run cities (below
collectively referred to as provincial-level People’s Councils) shall decide on
specific charge rates for each type of mineral suitable to local realities in
each period.
Article
4. Charge calculation method
1. The payable amount
of environmental protection charge on mineral exploitation in a charge payment
period shall be calculated according to the following formula:
F = [(Q1 x f1) + (Q2 x f2)] x K
In which:
- F: the payable
environmental protection charge amount in the period;
- Q1: the volume of
earth and stone excavated and discharged in the period (m3);
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- f1: the charge rate
applicable to earth and stone excavated and discharged which is VND 200/m3;
- f2: the charge rate
applicable to of the exploited mineral (VND/ton or VND/m3);
- K: the charge
calculation coefficient according to the method of exploitation, which is:
+ 1.05, for open-cast
mining (including also hydraulic mining such as mining of titan, sand or gravel
from riverbeds);
+ 1, for underground
mining and other methods of exploitation (exploitation of crude oil, natural
gas, natural mineral water and other cases).
2. The volume of earth
and stone excavated and discharged in the process of coal mining is not subject
to charge collection through the end of 2017.
3. The volume of earth
and stone excavated and discharged in a charge payment period shall be
determined based on documents of mining projects, environmental impact
assessment reports and volume of earth and stone actually excavated and
discharged.
The Ministry of
Finance shall assume the prime responsibility for, and coordinate with the
Ministry of Natural Resources and Environment in, guiding the determination of
the volume of excavated and discharged earth and stone (Q1) prescribed in
Clause 1 of this Article.
4. The volume of
minerals exploited in a charge payment period used to determine the payable
environmental protection charge amount is the volume of crude minerals actually
exploited in the period (Q2). In case exploited minerals are screened, sorted,
classified or enriched before being sold or in other cases which require
conversion of the volume of finished products into the volume of actually
exploited minerals, based on local conditions for mineral exploitation and
currently applied mineral processing technologies, provincial-level Natural
Resources and Environmental Departments shall work with provincial-level Tax
Departments so as to submit to provincial-level People’s Committees the rate
for conversion from finished products into crude minerals to serve as a basis
for calculation of environmental protection charge for each type of minerals to
suit local realities.
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1. Environmental
protection charge on exploitation of minerals, excluding crude oil, natural gas
and coal gas, constitutes a revenue which shall be wholly remitted to local budgets
and used to support the following environmental protection activities in
localities where minerals are exploited in accordance with the Law on
Environmental Protection and the Law on State Budget:
a/ Preventing and
mitigating negative environmental impacts;
b/ Remedying
environmental degradation or pollution caused by mineral exploitation;
c/ Ensuring
environmental hygiene, protecting and restoring environmental landscape.
2. Environmental
protection charge on crude oil, coal gas and natural gas exploitation
constitute a revenue which will be wholly remitted to the central budget and
used to support environmental protection activities in accordance with the Law
on Environmental Protection and Law on the State Budget.
3. Provincial-level
People’s Committees shall submit plans on allocation and use of collected
environmental protection charge amounts for environmental protection activities
in their localities to People’s Councils at the same level.
4. Annually,
charge-collecting agencies shall make public the charge amount paid by each
enterprise.
Chapter
III
IMPLEMENTATION
PROVISIONS
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1. This Decree takes
effect on May 1, 2016, and replaces the Government’s Decree No. 74/2011/ND-CP
of May 28, 2011, on environmental protection charge on mineral exploitation.
2. After this Decree
takes effect, pending the promulgation of new charge rates by provincial-level
People’s Councils according to the charge schedule provided in the Appendix to
this Decree, the current charge rates will be further applied. Particularly,
for aluminum ore, bauxite ore, feldspar, serecite and graphite, pending the
promulgation of new charge rates by provincial-level People’s Councils, the
maximum charge rates prescribed in the charge schedule provided in the Appendix
to this Decree will be applied.
Article
7. Organization of implementation
1. The Ministry of
Finance shall guide the collection, payment, management and use of
environmental protection charge on mineral exploitation under this Decree and
direct tax agencies to coordinate with local natural resources and
environmental agencies in managing charge collection according to this Decree
and the law on tax administration.
2. Provincial-level
People’s Committees shall direct local natural resources and environmental agencies
to, within their functions, tasks and powers, provide information and documents
on organizations and individuals licensed to exploit minerals in their
localities to tax agencies and coordinate with tax agencies in strictly
managing charge payers specified in this Decree.
3. By no later than
July 31, 2016, provincial-level People’s Councils shall promulgate resolutions
on environmental protection charge on mineral exploitation for application in
their localities according to Clause 4, Article 3 of this Decree.
Article 8.
Implementation responsibility
Ministers, heads of
ministerial-level agencies, heads of governmental-attached agencies, and
chairpersons of provincial-level People’s Committees, and related organizations
and individuals shall implement this Decree.-
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ON BEHALF OF THE GOVERNMENT
PRIME MINISTER
Nguyen Tan Dung
APPENDIX
SCHEDULE OF RATES OF
ENVIRONMENTAL PROTECTION CHARGE ON MINERAL EXPLOITATION
(To the Government’s Decree No. 12/2016/ND-CP of February 19, 2016)
No.
Type of mineral
Unit of calculation
Minimum charge rate (VND)
Maximum charge rate (VND)
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Metal ores
1
Iron ore
ton
40,000
60,000
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Manganese ore
ton
30,000
50,000
3
Titanium ore
ton
50,000
70,000
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Gold ore
ton
180,000
270,000
5
Rare earth ore
ton
40,000
60,000
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Platinum ore
ton
180,000
270,000
7
Sliver ore, tin ore
ton
180,000
270,000
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Wolfram ore,
antimony ore
ton
30,000
50,000
9
Lead ore, zinc ore
ton
180,000
270,000
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Aluminum ore,
bauxite ore
ton
10,000
30,000
11
Copper ore, nickel
ore
ton
35,000
60,000
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Chromium ore
ton
40,000
60,000
13
Cobalt ore,
molybdenum ore, mercury ore, magnesium ore and vanadium ore
ton
180,000
270,000
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Other metal ores
ton
20,000
30,000
II
Non-metal
minerals
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Wall-covering and
flooring stones, fine- art stones (granite, gabbro, marble, basalt)
m3
50,000
70,000
2
Block stones
m3
60,000
90,000
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Precious stone ores:
diamond; ruby; sapphire; emerald; alexandrite; precious black opal; agate; rhodonite;
pyrope; beryl; spinel; topaz; violet, yellow and orange crystal quartz;
chrysolite; precious white and scarlet opal; turquoise; nephrite
ton
50,000
70,000
4
Gravel, pebble, grit
m3
4,000
6,000
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Stone for use as
ordinary construction materials
m3
1,000
3,000
6
Limestone and
argillite for cement production and other stones for production of cement
additives (laterite, pozzolan, etc.); industrial minerals (barite, flourite,
bentonite and others)
ton
1,000
3,000
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Yellow sand
m3
3,000
5,000
8
White sand
m3
5,000
7,000
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Sand of other types
m3
2,000
4,000
10
Earth for leveling
of construction sites or construction of works
m3
1,000
2,000
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Clay for production
of bricks and tiles
m3
1,500
2,000
12
Gypsum
m3
2,000
3,000
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Kaolin, feldspar
m3
5,000
7,000
14
Earth of other types
m3
1 000
2,000
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Granite
ton
20,000
30,000
16
Fire clay
ton
20,000
30,000
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Dolomite, quartzite,
talc, diatomite
ton
20,000
30,000
18
Mica, technical
quartz
ton
20,000
30,000
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Pyrite, phosphorite
ton
20,000
30,000
20
Natural mineral
water
m3
2,000
3,000
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Apatite, serpentine,
graphite, sericite
ton
3,000
5,000
22
Coal of all types
ton
6,000
10,000
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Other non-metal
minerals
ton
20,000
30,000