THE
GOVERNMENT
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No.
137/2005/ND-CP
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Hanoi, November 9, 2005
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THE GOVERNMENT
Pursuant to the December 25, 2001 Law on
Organization of the Government;
Pursuant to the December 27, 1993 Law on Environmental Protection;
Pursuant to the March 20, 1996 Law on Minerals and the June 14, 2005 Law
Amending and Supplementing a Number of Articles of the Law on Minerals;
Pursuant to the December 16, 2002 Law on the State Budget;
Pursuant to the August 28, 2001 Ordinance on Charges and Fees;
At the proposal of the Minister of Finance,
DECREES:
Chapter I
GENERAL PROVISIONS
Article 1.- This Decree provides for
environmental protection charges for mineral exploitation; charge rates, and
the regime of collection, remittance, management and use of environmental
protection charges for mineral exploitation.
Article 2.- Subject to environmental
protection charges for mineral exploitation provided for in this Decree are
stone, feldspar, gravel, clay, gypsum, sand, earth, coal, natural mineral
water, and ilmenite.
Article 3.- Payers of environmental
protection charges for mineral exploitation are organizations and individuals
that exploit minerals specified in Article 2 of this Decree.
Chapter II
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Article 4.- The rate of environmental
protection charge for mineral exploitation is specified in an absolute amount
of money per unit of mineral product at the place of exploitation, specifically
as follows:
Ordinal number
Minerals
Unit of
measurement
Rate (VND)
1
Stone:
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Stone for production of cement, industrial
minerals or construction materials
m3
2,000
b/
Wall-covering and flooring stones, fine-art
stones (granite, gabbro, ashlar, etc.)
m3
50,000
2
Feldspar
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20,000
3
Gravel
m3
4,000
4
Clay
ton
1,500
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Gypsum
ton
2,000
6
Sand:
a/
Construction sand (sand for ground leveling),
yellow sand (sand for constructing and plastering)
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2,000
b/
Glass sand
m3
5,000
7
Earth:
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Earth for ground leveling
m3
1,000
b/
Earth for kaolin production
m3
5,000
8
Coal:
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a/
Pit coal
ton
6,000
b/
Peat
ton
2,000
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Natural mineral water
m3
2,000
10
Ilmenite
ton
30,000
Article 5.- Environmental protection
charges for mineral exploitation shall all belong to local budget and used to
support the following specific environmental protection activities in
localities where mineral exploitation is conducted:
1. Prevention and limitation of negative impacts
on the environment in localities where mineral exploitation activities are
carried out.
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3. Cleaning, protection and rehabilitation of
the environment and landscapes in localities where mineral exploitation
activities are carried out.
Article 6.- Payers of environmental
protection charges for mineral exploitation have the obligations:
1. To make charge payment declaration and
registration with their managing tax offices according to set forms within 10
working days after they are licensed to exploit minerals. In case of merger,
consolidation, splitting, separation, dissolution, bankruptcy; ownership
transformation; assignment, sale, contracting, or lease of state enterprises,
or in case of changes in their exploitation activities, mineral-exploiting
organizations or individuals shall have to declare such to the tax offices at
least 5 working days in advance.
2. To fully observe the regime on documents,
invoices and accounting books applicable to each type of charge payers
according to State regulations.
3. To declare monthly charge amounts payable to
the state budget to the tax offices within the first 10 days of the subsequent
month; where no environmental protection charge for mineral exploitation arises
in a month, the mineral-exploiting organizations or individuals must still make
and submit charge payment declarations to the tax offices. The
mineral-exploiting organizations and individuals must completely fill in
declarations according to set forms and be answerable for the accuracy of their
declarations.
4. To provide documents, accounting books,
invoices and other dossiers and documents related to the calculation and
payment of environmental protection charges for mineral exploitation when the
tax offices conduct examination or inspection or detect signs of charge payers’
violation of this Decree.
5. To calculate and pay themselves environmental
charges for mineral exploitation to the state budget at the state treasuries in
the localities where minerals are exploited according to the data declared to
the tax offices no later than the 25th day of the subsequent month.
6. Within 60 days after the year-end or after
terminating exploitation activities, charge payers must settle the payment of
environmental protection charges for mineral exploitation with the tax offices.
Within 10 days after the tax offices conduct inspection and issue notices,
charge payers must fully remit outstanding charge amounts (if any) to the state
budget; overpaid charge amounts shall be refunded or subtracted from the
payable charge amount of the subsequent period.
Article 7.- Tax offices have the
following tasks and powers:
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2. To examine and inspect the declaration,
remittance and settlement of environmental protection charges for mineral
exploitation; if charge payers have not yet observed or failed to fully observe
the regime on documents, invoices or accounting books, tax offices, in
coordination with local functional agencies shall, based on the situation on
exploitation of minerals by charge payers, determine the exploited mineral
volumes and payable charge amounts according to the provisions of this Decree.
3. To handle administrative violations related
to environmental protection charges for mineral exploitation according to their
competence and the provisions of law.
4. To keep and use data and documents supplied
by mineral-exploiting establishments or other subjects according to
regulations.
Chapter III
IMPLEMENTATION PROVISIONS
Article 8.- Complaints and denunciations
and the settlement of complaints and denunciations related to the collection,
remittance, management and use of environmental protection charges for mineral
exploitation specified in this Decree shall comply with the provisions of law
on complaints, denunciations, charges and fees.
Article 9.- Charge payers, organizations
or individuals collecting environmental protection charges for mineral
exploitation that commit acts of violating the provisions of this Decree shall,
depending on the nature and seriousness of their violations, be
administratively sanctioned or examined for penal liability.
Article 10.- This Decree shall take
effect as from January 1, 2006.
Article 11.- The Ministry of Finance
shall guide the implementation of this Decree.
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GOVERMENT -
Phan Van Khai