THE GOVERNMENT
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|
THE SOCIALIST
REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
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|
No.:
67/2019/ND-CP
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Hanoi, July 31,
2019
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DECREE
PRESCRIBING
CHARGES FOR GRANTING MINING RIGHT AND CALCULATION METHODS THEREOF
Pursuant to the Law on government organization
dated June 19, 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 Law on Tax administration dated
November 29, 2006, and the Law on amendments to the Law on Tax administration
dated November 20, 2012;
At the request of the Minister of Natural
Resources and Environment;
The Government promulgates a Decree providing
for charges for granting mining right and calculation methods thereof.
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GENERAL PROVISIONS
Article 1. Scope
This Decree deals with:
1. Charges for granting mining right and
calculation methods thereof.
2. Collection, management and use of charges for
granting mining right.
Article 2. Regulated entities
This Decree applies to:
1. Regulatory authorities involved in or related to the calculation, collection
and transfer of charge for granting mining right.
2. Entitles licensed to perform mining operation
without auction of mining right.
Article 3. Interpretation of
terms
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Chapter II
CHARGES FOR GRANTING
MINING RIGHT AND CALCULATION METHODS THEREOF
Article 4. Charges for granting
mining right
The rate of charge for granting mining right (R) is
a percentage (%) of the value of the crude ore in the permitted mining area.
R of each mineral group/type is prescribed in Appendix I enclosed
herewith.
Article 5. Grounds for
calculating charges for granting mining right
Charge for granting mining right is calculated by
adopting the following formula:
T = Q x G x K1 x K2 x R
Where:
T – Charge for granting mining right; unit: VND;
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G – Price for calculating charge for granting
mining right which is the unit price of crude mineral after mining, calculated
according to the price for calculating resource royalty as regulated in the law
on resource royalties applicable at the time of granting mining right and
provided for in Article 7 hereof; unit: VND/mineral reserve unit;
K1 – Mineral recovery coefficient
related to mining method: K1= 0,9 for open-pit mining; K1=
0,6 for underground mining; K1= 1,0 for mining for mineral water or
natural thermal water and other cases;
K2 – Coefficient related to
disadvantaged and extremely disadvantaged areas according to the List of areas
eligible for investment incentives announced by the Government: K2=
0,9 for extremely disadvantaged area; K2= 0,95 for disadvantaged
area; K2= 1,0 for other mining areas;
R – Rate of charge for granting mining right; unit:
%.
Article 6. Mineral reserves for
calculating charges for granting mining right
1. If a mining license is issued before the
effective date of the Law on minerals in 2010, the mineral reserve for
calculating charge for granting mining right shall be the remaining reserve
counted from July 01, 2011. To be specific:
a) If the mineral reserve specified in the mining
license is geological reserve, the remaining reserve shall be the mineral
reserve specified in the mining license minus the mined reserve which has been
converted into geological reserve. The mined reserve can be converted
into geological reserve by dividing the mined reserve by the mineral recovery
coefficient related to mining method;
b) If only mineral reserve is specified in the
mining license, the remaining reserve shall be calculating by dividing the
difference between the mineral reserve specified in the mining license and the mined
reserve by the mineral recovery coefficient related to mining method, and shall
not exceed the approved mineral reserve.
c) If the mineral type or annual mining capacity
and mining period are specified in the mining license, the remaining reserve
shall be calculated by dividing the product of the annual mining capacity and
the mining period counting from July 01, 2011 to the expiry date of the mining
license by the mineral recovery coefficient related to mining method;
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dd) If the mining license is issued for mining of
mineral water or natural thermal water, the remaining reserve shall be the
extracted water output (m3/24 hours) specified in the mining license
multiplied by the remaining validity period of the mining license which is
calculated on the basis of 365 days per year;
e) The mined mineral reserves specified in Points
a, b of this Clause shall be determined according to reports on payment of
resource royalties and relevant lawful documents/vouchers which are annually
prepared by the relevant entity and must be compatible with the mining status
map.
2. With regard to mining licenses issued after the
effective date of the Law on minerals but before the Government's Decree No.
158/2016/ND-CP dated November 29, 2016 comes into force, mineral reserves for
calculating charges for granting mining right shall be calculated according to
guidelines in Points a, b and dd Clause 1 of this Article but the mined reserve
shall be zero (0).
3. With regard to mining licenses issued after the
effective date of the Government's Decree No. 158/2016/ND-CP dated November 29,
2016, the mineral reserve for calculating charge for granting mining right (Q)
shall be the mineral reserve specified in the mining design, located within
depth-based boundaries of the mining area and specified in the mining license.
4. With regard to mining licenses issued by
competent authorities to carry out mining operation without exploration as
prescribed in Article 65 of the Law on minerals or cases where the mining
license is not required as prescribed in Point a Clause 2 Article 64 of the Law
on minerals or sand/gravel is excavated in the course of implementation of
channel dredging and expansion projects, the mineral reserve for calculating
charge for granting mining right shall be the quantity of actually mined
minerals divided by 0,9.
5. With regard to mining projects for minerals used
as cement or stone slabs, if the mineral reserve included in the mining design
does not meet the requirements in Clause 2 Article 40 of the Government's
Decree No. 158/2016/ND-CP dated November 29, 2016, the mineral reserve included
in the mining design shall be equal to the planned capacity or the capacity
specified in the investment project approved by a competent authority
multiplied by the mining period of up to 30 years.
6. In case of extension of a mining license where
charge for granting mining right is not calculated, the mineral reserve for
calculating charge for granting mining right shall be the reserve specified in
the issued license minus the mined reserve which is determined according to resource
royalty declarations and conformable with provisions in Clause 1 and Clause 2
of this Article.
After the extension, if the actual remaining
reserve is greater than the mineral reserve used for calculating charges as
specified in the old license, the relevant entity must pay additional charge
for granting mining license according to Clause 1 Article 10 hereof.
7. With regard to type-III apatite in storage, the
reserve for calculating charge for granting mining right shall be equal to the
volume of ores in storage multiplied by ore weight in each storage.
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1. The price for calculating charge for granting
mining right (G) is calculated by adopting the following formula:
G = Gtn x Kqd
Where:
a) G: The price for calculating charge for granting
mining right; unit: VND/unit of mineral reserves;
b) Gtn: The price for calculating
resource royalty announced by the provincial People’s Committee; unit: VND/unit
of resources;
c) Kqd: Conversion coefficient.
2. Kqd is determined as follows:
a) Kqd ≠ 1 if prices for calculating
resource royalty announced by the provincial People's Committee do not include
the price of crude minerals (after mining) or includes the price of crude minerals
but its measurement unit (of dimension one) is different from the unit of the
licensed mineral reserve;
b) Kqd = 1 if prices for calculating
resource royalty announced by the provincial People's Committee include the
price of crude minerals or the price of metal ores corresponding to the
licensed reserve of minerals that are metal ores.
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Article 8. Receiving,
calculating, approving and announcing charges for granting mining right
1. General Department of Geology and Minerals of
Vietnam and provincial Departments of Natural Resources and Environment shall
receive, examine, calculate, appraise and request the Ministry of Natural
Resources and Environment and provincial People’s Committees to give approval
for charges for granting mining right within their competence using Form No. 01
and Form No. 02 provided in Appendix III enclosed herewith.
2. Charges for grating mining right shall be appraised
and approved at the same time when applications for mining license are
processed.
In case the price for calculating resource royalty
is not available or it is not conformable with the type of minerals requiring
mining license, the Ministry of Natural Resources and Environment or the
provincial People's Committee shall, in the course of appraisal, temporarily
collect charge for granting mining right by applying the average price of mined
minerals in the bracket of prices for calculating resources royalties announced
by the Ministry of Finance.
3. General Department of Geology and Minerals of
Vietnam or provincial Department of Natural Resources and Environment shall
send the written approval for charge for granting mining right to the
Department of Taxation of province where the licensed mining region is located
and inform the entity granted the mining right.
4. Within 10 business days after the receipt of
written approval for charge for grating mining right, the receiving Provincial
Department of Taxation shall issue notice of charge for granting mining right
to the entity granted the mining right.
Article 9. Methods of
collection and transfer of charges for granting mining right
1. Total charge for granting mining right must be
fully collected at once in the following circumstances:
a) The mining license is issued by the Ministry of
Natural Resources and Environment with the licensed mining period of up to 05
years or total charge payable for granting mining right of up to VND 01
billion;
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2. The charge for granting mining right in cases
other than those prescribed in Clause 1 of this Article may be made in several
payments. To be specific:
a) The amount payable in the first payment shall be
equal to 30% of total charge for granting mining right divided by a half of the
licensed mining period and calculated by adopting the following formula:
Tld = T : (X : 2) x 30%
b) The amount payable in each of the remaining
payments shall be equal to the difference of total charge for granting mining
right and the amount payable in the first payment divided by total remaining
years of the licensed mining period provided that total charge for granting
mining right must be fully paid within the first half of the licensed mining
period, and calculated by adopting the following formula:
Thn = (T - Tld) : [(X : 2) -
1]
Where:
- T: total charge for granting mining right;
- Tld: the amount payable in the first
payment;
- Thn: the amount payable in each of the
remaining payments;
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3. Time limits for paying charge for granting mining
right:
a) The first payment must be made within 90 days
from the receipt of the notice from the relevant provincial Department of
Taxation but before receiving the mining license;
b) Each of the remaining payments in the following
years shall be made in 2 times:
- First time: payment must be made by May 31.
- Second time: payment must be made by October 31.
If the relevant entity wants to pay charge for
granting mining right for the whole year, the payment must be made by May 31 of
the same year;
c) In case mining operation must be suspended as
requested or certified by the relevant provincial People’s Committee, the time
limit for paying charge for granting mining right in the period (if any) shall
be extended for a period equal to the suspension period but not exceeding the
remaining licensed mining period. In such cases, the relevant entity
shall continue to make payment of the charge payable in the period after 30
days from its resumption of mining operation and must not incur late payment
interest for the suspension period.
4. In case minerals are extracted without
exploration in an area where a construction project is implemented or
sand/gravel is excavated in the course of implementing channel dredging
projects or saline sand is excavated from projects on dredging of inland
waterway routes or port waters, the charge for granting mining right shall be
annually paid according to the annual resource royalty declaration in lump sum
by May 31 of the following year.
5. Charges for granting mining right must be
collected and transferred in accordance with law regulations on tax
administration and regulations herein.
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6. After receiving the receipt of payment made to
state budget, the entity granted the mining right shall send a certified true
copy of that receipt to the General Department of Geology and Minerals of
Vietnam or the Provincial Department of Natural Resources and Environment if it
has obtained the mining license from the Ministry of Natural Resources and
Environment or the Provincial People’s Committee respectively.
Article 10. Adjustment and
refund of charges for granting mining right
1. Charge for granting mining right may be
considered and adjusted in the following cases:
a) The mineral reserve specified in the mining
design is changed. To be specific:
- There is a decrease in the mineral reserve
because of the mining license or a part of licensed mining area is returned;
- There is a decrease in the mineral reserve to be
included in the mining design because an additional reserve has been approved
after exploration but is not yet specified in the mining design;
- The mineral reserve increases because the mineral
reserve actually mined within the licensed mining area is greater than the
mineral reserve for which charge for granting mining right has been determined.
The entity granted the mining right shall assume responsibility for the
quantity of minerals actually mined and submit report thereof to the competent
authority issuing the mining license in accordance with Article 82 of the Law
on minerals.
b) If there is a change in price for calculating
resource royalty (Gn), the n payment of charge for granting mining right must
be multiplied with the ratio of difference between prices for calculating
charge for granting mining right. Amount payable in the n payment is calculated
by adopting the following formula:
Tn = Thn x Gn: G
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Tn – The amount payable in the n
payment; unit: VND.
Thn - The annual charge payable as
specified in the Decision on approval for charge for granting mining right;
unit: VND.
Gn – Price for calculating charge for
granting mining right at the issue date of notice of the n payment; unit:
VND/unit of mineral reserves.
G - The price for calculating charge for granting
mining right initially approved; unit: VND/unit of mineral reserves.
c) If the rate of charge for granting mining right
(Rn) is changed, the minerals authority shall adjust the charge
payable from the notification period in the following year by adopting the
following formula:
Tn = Thn x Rn : R.
Where:
Tn - The amount payable in the n
payment; unit: VND.
Thn - The annual charge payable as
specified in the Decision on approval for charge for granting mining right;
unit: VND.
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R - Rate of charge for granting mining right
initially approved; unit: %.
2. If the amount paid to state budget is greater
than total charge payable for granting mining right after making adjustment as
prescribed in Point a Clause 1 of this Article, the Ministry of Natural
Resources and Environment or the relevant provincial People’s Committee shall
determine the overpaid amount and notify it in writing to the Department of
Taxation of the province where the licensed mining area is located for solving
in accordance with law regulations on tax administration.
3. When the holder of mining license lodges an
application for approval for entire or partial relinquishment of the mining
area, the Ministry of Natural Resources and Environment or the provincial
People’s Committee that has issued the mining license must request relevant
regulatory authorities in writing to check the applicant’s payment of charge for
granting mining right up to the time of application submission, and after
checking process, notify the relevant provincial Department of Taxation and the
applicant of suspension of following payments of charge for granting mining
right until the decision on mine closure or decision on adjustment of charge
for granting mining right is issued.
4. In case a holder of mining license relinquishes
the entire mining area, the amount of charge for granting mining right paid to
state budget for the mineral reserve specified in mining design shall be
refunded in accordance with Clause 5 of this Article.
5. In case a regulatory authority decide to revoke
the issued mining license according to Point d Clause 1 Article 58 of the Law
on minerals, the charge for granting mining right paid shall be refunded in
accordance with law regulations on tax administration. The licensing
authority shall promulgate decision on adjustment of charge for granting mining
right and send it to the provincial Department of Taxation that takes charge of
managing the licensed mining area.
6. In case of refund of charge for granting mining
right, the relevant competent authority that has the power to issue mining
license as prescribed in Article 82 of the Law on minerals shall promulgate a
decision on adjustment of charge for granting mining right, determine the
overpaid amount and send it to the relevant provincial Department of Taxation
that shall consider refunding overpaid amount in accordance with law
regulations on tax administration.
7. No refund of charge for granting mining right is
made in the following cases:
a) In case of surrender of mining license (for
entire mineral reserve) or relinquishment of a part of mining area (for a part
of mineral reserve), the amount paid in the first payment shall not be
refunded;
b) In case the charge for granting mining right for
the mineral reserve specified in the mining design has been fully paid but the
mining operation is not yet complete or the mineral reserve specified in the license
is not yet reached when the licensed mining period expires and conditions for
license extension are not met, the paid charge shall not be refunded;
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In such case, the licensing authority shall take
charge of calculating and appraising the amount payable of charge for granting
mining right, and then notifying it to the relevant provincial Department of
Taxation for handling in accordance with law regulations on tax administration.
Article 11. Extension of time
limits for paying charges for granting mining right
1. The payment of charge for granting mining right
may be extended in case there are difficulties arising in the course of leased
land clearance and in other cases as prescribed in Clause 1 Article 49 of the
Law on tax administration.
2. The entity carrying out mining operation as
prescribed in Clause 1 of this Article may be granted extension of payment of a
part or entire amount payable of the charge for granting mining right.
3. With regard to the case prescribed in Clause 1
of this Article, deferrable amounts includes outstanding charge for granting
mining right, late payment interests and fines up to the time:
a) when a natural disaster, conflagration or
accident occurs provided that total deferrable amount must not exceed the
difference between the value of physical damage incurred by the relevant entity
as regulated by law and the compensation provided;
b) when business operation is suspended provided
that total deferrable amount must not exceed the expenditure on moving and the
damage done by the move, and other expenditures incurred during the suspension.
4. During the extension, no late payment interest
shall be imposed on deferrable amounts. When the extension period ends,
the relevant entity must make payment of charge for granting mining right to
state budget as regulated. If the entity carrying out mining operation
does not make full payment of charge for granting mining right after the
extension period has ended, it must incur a late payment interest and be liable
to the enforcement of administrative decision in accordance with law
regulations on tax administration.
5. Extension period, power to grant extension,
application for extension, and processing of application for extension of time
limits for payment of charge for granting mining right, late payment interests
and fines shall comply with law regulations on tax administration.
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1. Management, use and refund of charges for
granting mining right shall comply with regulations of the Law on state budget;
a maximum of 10% of collected charges for granting mining right shall be used
for covering expenditures on investigation and protection of mineral resources,
supervision of mining operation and environment protection.
2. 70% of collected charges for granting mining
right shall be transferred to central-government budget and the remaining
amount of 30% shall be transferred to local-government budget in case mining
licenses are granted by central-level agencies; 100% of collected charges for
granting mining right shall be kept by local government budget in case mining
licenses are granted by provincial People’s Committee.
3. Funding for covering expenditures on
determination of charges for granting mining right shall be derived from state
budget and included in estimates of state budget expenditures allocated to
Natural Resources and Environment Agencies in accordance with regulations of
the Law on state budget.
4. Charges for granting mining right shall be
included in deductible expenses when determining income subject to corporate
income tax by dividing total charge payable divided by number of licensed
mining years. Conditions for deductible expenses must be satisfied in
accordance with regulations of the Law on corporate income tax.
Chapter III
RESPONSIBILITY FOR
IMPLEMENTATION
Article 13. Regulatory
authorities’ responsibility to calculate and collect charges for granting
mining right
1. General Department of Geology and Minerals of
Vietnam shall:
a) take charge of calculating, adjusting and
appraising charges for granting mining right, submit them to competent
authorities for approval in case mining licenses are issued by Ministry of
Natural Resources and Environment;
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c) examine and inspect technical methods,
quantities and quality of work items executed under exploration licenses issued
by Ministry of Natural Resources and Environment so as to use as the basis for
determining mineral reserves for calculating charges for granting mining right;
d) expedite and inspect calculation of charges for
granting mining right by local authorities;
dd) submit annual reports to the Minister of
Natural Resources and Environment on collection of charges for granting mining
right nationwide; prepare and submit consolidated reports thereof to the Prime
Minister.
2. Each Provincial Department of Natural Resources
and Environment shall:
a) take charge of calculating, adjusting and
appraising charges for granting mining right, submit them to competent
authorities for approval in case mining licenses are issued by the Provincial
People's Committee;
b) send written approval for charges for granting
mining right in case of mining licenses issued by the Provincial People’s
Committee and notices of amounts payable from the second payment to holders of
mining license and provincial Departments of Taxation in charge of managing
licensed mining areas by March 01 annually;
c) examine and inspect technical methods, quantities
and quality of work items executed under exploration licenses issued by the
Provincial People’s Committee so as to use as the basis for determining mineral
reserves for calculating charges for granting mining right;
d) take charge and cooperate with the Provincial
Department of Taxation to annually prepare and submit consolidated reports on
collection of charges for granting mining right in that province to the
Provincial People’s Committee and the Ministry of Natural Resources and
Environment for consolidation and reporting to the Prime Minister.
3. Each Department of Taxation of province where
the licensed mining area is located shall:
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b) receive, consider and process applications for
extension of time limits for payment of charges for granting mining right in
the province or transfer them to competent authorities for solving in
accordance with law regulations on tax administration;
c) provide information relating to payment of
charges for granting mining right to General Department of Geology and Minerals
of Vietnam or the Provincial Department of Natural Resources and Environment
for monitoring;
d) sum up, record and report the amount of charges
for granting mining right in accordance with current regulations.
Article 14. Responsibility of
payers of charges for granting mining right
1. Entities that are granted the mining right must
pay charges on schedule as notified by the provincial Departments of Taxation.
2. During the validity of mining license, the
holder may request for reduction of payment times and increase of amounts
payable in each of remaining payments. In such case, the mining license
holder shall make a written request using the form No. 03 provided in Appendix
III enclosed herewith and submit it the licensing authority.
3. In case a payer makes payment of charge for
granting mining right into state budget later the deadline prescribed in Point
a and Point b Clause 3, Clause 4 Article 10 hereof, in addition to the payable
charge stated in the notice, that payer must also pay late payment interests
and/or fines in accordance with law regulations on tax administration.
4. In case of transferring the mining right, the
mining license holder must fulfill obligation to pay charges for granting
mining right up to the time of transfer.
Chapter IV
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Article 15. Transition
1. Decisions on approval for charges for granting
mining right issued before the effective date of this Decree shall remain
valid. In case of adjustments to the mining license, decisions on
approval for charges for granting mining right shall comply with regulations
herein.
2. In case an application for mining license has
been received by a competent authority before the effective date of this Decree
but the charge for granting mining right is still not yet approved when this
Decree comes into force, the calculation of charge for granting mining right
shall be made in accordance with regulations herein. In case the charge
for granting mining right which is calculated according to this Decree is
higher than that calculated according to the Government’s Decree No.
203/2013/ND-CP dated November 28, 2013, the Decree No. 203/2013/ND-CP shall apply.
3. With regard to cases of temporary payment of
charges for granting mining right, if prices for calculating resource royalties
announced by provincial People’s Committees are valid and conformable with law
regulations on prices of crude minerals for determining charges for granting
mining right, they shall officially apply and replace prices when making such
temporary payments.
Article 16. Effect
1. Effect:
a) This Decree comes into force from September 15,
2019;
b) The Government’s Decree No. 203/2013/ND-CP dated
November 28, 2013 prescribing charges for granting mining right and calculation
methods thereof shall be annulled from the effective date of this Decree.
2. Regulations in Clause 6 Article 2 and Article 69
of the Government’s Decree No. 158/2016/ND-CP dated November 29, 2016 shall be
abrogated.
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1. The Ministry of Natural Resources and
Environment shall take charge and cooperate with relevant ministries and
regulatory authorities to organize the implementation of this Decree.
2. Ministers, heads of ministerial agencies, heads
of Governmental agencies, Chairpersons of Provincial People’s Committees and
relevant organizations and individuals are responsible for the implementation
of this Decree./.
FOR THE
GOVERNMENT
PRIME MINISTER
Nguyen Xuan Phuc
APPENDIX I
RATES OF CHARGES FOR GRANTING MINING RIGHT (R)
(Enclosed with the Government’s Decree No. 67/2019/ND-CP dated July 31,
2019)
No.
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R
(%)
I
Common building materials and peat
1
Sand, gravel and stone grits excavated from
rivers, streams and alluvial plains; clay for manufacturing tiles and bricks
5
2
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3
3
Peat
1
4
Materials for manufacturing crushed sand
1
II
Fuel minerals
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Coal of various types (except peat)
2
III
Construction materials and industrial minerals
1
Stone blocks for manufacturing slabs of various
types
1
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White sand, fire clay, kaolin, diatomite
2
3
White marble, silica stone for manufacturing
micronized silica powder
1
4
Limestone for manufacturing cement
3
5
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2
6
Limestone, dolomite for industrial use
1
7
Other construction materials and industrial
minerals
2
IV
Metallic minerals
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1
Iron, manganese and titanium
2
2
Chromate, wolfram and tin placer deposits
2
3
Native tin, wolfram, antimon, nickel ores
1
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Gold, silver associated with other minerals
1
5
Native gold, silver ores
2
6
Weathered gold, silver ores
3
7
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2
V
Rare-earth minerals
2
VI
Precious stones, decorative stones
1
Precious stones
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2
Semi-precious stones, decorative stones
1
VII
Thermal water, mineral water and CO2
1
APPENDIX II
(Enclosed with
the Government’s Decree No. 67/2019/ND-CP dated July 31, 2019)
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I. Kqd is conversion coefficient (rounded
to the nearest thousandth)
E.g.: Kqd = 0,2532133, rounded Kqd
= 0,253.
II. Parameters for determining Kqd
1. Cm: The average metal content in
mining site which is calculated by dividing the total reserve of the metal by
total reserve of the metal ore specified in the approval decision of the
National mineral reserves assessment council or the Provincial People’s
Committee or specified in report on mineral exploration. Cm is
calculated by adopting the following formula:
Cm = Qkl : Qq
Where:
- Qkl: total reserve of the metal
approved;
- Qq: total reserve of the metal ore
specified in approval decision or report on mineral exploration.
E.g.: The approval decision for metal
reserves specifies that the reserve of crude copper ore is 1.936.000 (metric
tons) and the reserve of copper (Cu) is 20.659 (metric tons). By adopting
the above-mentioned formula, Cm shall be calculated as follows:
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2. Cmax: The maximum metal content
specified in the list of prices for calculating resource royalties announced by
the provincial People's Committee;
3. Cmin: The minimum metal content
specified in the list of prices for calculating resource royalties announced by
the provincial People's Committee;
4. C: The metal content specified in the list of
prices for calculating resource royalties announced by the provincial People's
Committee;
5. Ctq: The average metal content in the
ore concentrate used for determining the price for calculating resource
royalty;
6. Hn: The loose coefficient for
conversing the mineral volume from its natural state (the mineral has not been
extracted from the ground) to the crude state (or crude mineral). This
coefficient is determined according to physical and mechanical properties of
each mineral type and rounded to the nearest thousandth;
E.g.: Hn = 1,475128, rounded Hn
= 1,475.
7. D: The naturally occurring mineral mass (which
is the weight per unit volume of the mineral in its natural state) which is
specified in the approved report on mineral exploration.
E.g.: The unit of the mineral reserve
specified in the mining license is m3 (or metric ton) but the unit
of crude mineral (which has been extracted from the ground) (loosened) is m3.
III. Determination of Kqd of metallic
minerals
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a) If Cm of a metal specified in the ore
reserve approval decision is within the range of metal contents specified in the
list of prices for calculating resource royalty, the price for calculating
charge for granting mining right shall be the price for calculating resource
royalty at the corresponding content of this metal. To be specific:
Kqd = 1
E.g.: Prices for calculating resource royalty
announced in TN province according to contents of lead-zinc sulfide ore (Pb +
Zn) are as follows:
Table 1
No.
Mineral type
Price for
calculating resource royalty
(VND/metric ton)
1
Lead-zinc sulfide ore whose content of lead and
zinc is under 10%
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2
Lead-zinc sulfide ore whose content of lead and
zinc is from 10% to under 15%
1.200.000
3
Lead-zinc sulfide ore whose content of lead and zinc
is from 15% to under 20%
1.500.000
4
Lead-zinc sulfide ore whose content of lead and
zinc is from 20% to under 25%
2.500.000
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Lead-zinc sulfide ore whose content of lead and
zinc is 25% or higher
3.000.000
After Cm is determined according to
Section II.1 of this Appendix, if the mine A1 has Cm of
lead and zinc equal to 16,8%, the price for calculating charge for granting
mining right will be equal to the price for calculating resource royalty
corresponding to the content of lead and zinc from 15% to under 20% and equal
VND 1.500.000/metric ton (specified in Section 3 of the abovementioned Table
1). Similarly, if the mine A2 has Cm of lead
and zinc equal to 24,5 %, the price for calculating charge for granting mining
right shall be equal to the price calculating resource royalty corresponding to
the content of lead and zinc from 20% to under 25% and equal VND
2.500.000/metric ton (specified in Section 4 of the above-mentioned Table
1).
b) If Cm of a metal specified in the ore
reserve approval decision is higher than Cmax, Kqd shall
be calculated by dividing Cm by Cmax according to the
following formula: Kqd = Cm : Cmax
E.g.: According to the reserve approval
decision, the mine B has Cm of lead and zinc equal to 26%
while Cmax of lead and zinc is 25% (specified in Section 5 of
the above-mentioned Table 1), Kqd shall be determined
as follows:
Kqd = 26% (Cm) : 25% (Cmax)
= 1,040
c) If Cm of a metal specified in the ore
reserve approval decision is lower than Cmin, Kqd shall
be calculated by dividing Cm by Cmin according to the
following formula:
Kqd = Cm : Cmin
E.g.: According to the reserve approval
decision, the mine X has Cm of lead and zinc equal to 8%
while Cmin of lead and zinc is 10% (specified in Section 1 of
the above-mentioned Table 1), Kqd shall be determined
as follows: Kqd = 8% (Cm) : 10% (Cmin) = 0,800
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Kqd = Cm : C
E.g.: According to the reserve approval
decision, the mine D has Cm of tin (Sn) equal to 0,41 % while
the content of Sn specified in the list of prices for calculating resource royalty
of the NA province is 70%. Kqd shall be determined as
follows:
Kqd = 0,41 % (Cm) : 70% (C) =
0,006 (rounded)
3. If the provincial People’s Committee issues the
price for calculating resource royalty for ore concentrates, Kqd
will be calculated by adopting the following formula:
Kqd = Cm : Ctq
E.g.: The mine E has the Cm of
copper (Cu) equal to 1,2% while the Ctq of copper specified in
the list of prices for calculating resource royalty issued according to copper
ore concentrates in YB province is 25,6%, Kqd shall be
determined as follows: Kqd = 1,2% (Cm) : 25,6% (Ctq)
= 0,047 (rounded)
4. If the provincial People's Committee issues the
price for calculating resource royalty for multiple metals, ore concentrates or
useful components, the formula for determining Kqd will be
similar to those for determining Kqd of each metal or
useful component prescribed in Section III.1, Section III.2 and Section III.3
of this Appendix.
E.g.: A wolfram and multi-metal mine is
licensed to extract wolfram, fluorite, copper and bismuth. The list of prices
for calculating resource royalty contains prices determined according to ore
concentrates regarding wolfram, fluorite and copper, and the price determined
according to metal regarding bismuth. Kqd shall be
determined according to each useful component and specified in the following
Table 2:
Table 2
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Cm
Content of ore
concentrate specified in the list of prices for calculating resource royalty
Kqd
Wolfram (WO3)
0,2%
60%
0,003
Fluorite (CaF2)
8,08%
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0,083
Copper (Cu)
0,18%
20%
0,009
Bismuth (Bi)
0,1%
70%
0,001
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1. Formula for determining Kqd in case
where the price for calculating resource royalty announced by the provincial People’s
Committee is the price of crude mineral but its unit (of dimension one) is
different from that of its reserve:
a) If the unit of price for calculating resource royalty
(price of crude mineral) is VND/m3 but the unit of the mineral
reserve specified in the mining license is m3 (m3 of
underground minerals), Kqd shall be determined by adopting the
following formula:
Kqd = Hn
E.g.: Rocks used as common building materials
are solid minerals which are extracted by blasting (rocks broken by blasting).
In Appendix C – Table C1 - Coefficient of volume conversion from natural soil
to loosened soil prescribed in the National Standard No. TCVN 4447:2012, Hn is
1,475. Kqd shall be determined as follows:
Kqd = Hn =1,475
b) If the unit of price for calculating resource
royalty (price of crude mineral) is VND/m3 but the unit of the
mineral reserve specified in the mining license is metric ton (metric ton of
underground minerals), Kqd shall be determined by adopting the
following formula:
Kqd = Hn : D
E.g.: According to the approved report on
mineral exploration, a limestone mine has D (naturally occurring limestone
mass) = 2,68 and Hn of loosened limestone is 1,475. Kqd is
determined as follows:
Kqd = Hn : D = 1,475 : 2,68 =
0,550 (rounded)
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E.g.: A kaolin- pyrophyllite mine has Cm of
Al2O3 specified in the reserve approval decision equal to
20,16% while the price for calculating resource royalty for kaolin- pyrophyllite
announced by the People's Committee of QN province has the content of Al2O3
is less than 25% (C). Kqd shall be determined as follows:
Kqd = 20,16% (Cm): 25% (C) =
0,806 (rounded)
3. Hn mentioned in the formula for
determining Kqd prescribed in Section IV.1.a and Section
IV.1.b shall be determined according to the report on mineral exploration
approved by a competent authority. In case Hn is not available,
regulations in Appendix C - Table C1 - Coefficient of volume conversion from
natural soil to loosened soil of the National Standard No. TCVN 4447:2012
promulgated by the Ministry of Science and Technology shall apply.
APPENDIX III
(Enclosed with
the Government’s Decree No. 67/2019/ND-CP dated July 31, 2019)
Form No. 01
Decision on approval for charge for granting
mining right with regard to mining license issued by the Ministry of Natural
Resources and Environment
Form No. 02
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Form No. 03
Request for adjustment of number of payments of
charge for granting mining right and amount payable in each payment
Form
No. 01
MINISTRY
OF NATURAL RESOURCES AND ENVIRONMENT
------------
SOCIALIST
REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
--------------
No.:
…../QD-BTNMT
Hanoi,……………........[date]
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Approval for (or adjustment of) charge for
granting mining right for (name of the mine)
MINISTER OF
NATURAL RESOURCES AND ENVIRONMENT
Pursuant to the Law on minerals dated November 17,
2010;
Pursuant to the Government’s Decree
No. /2019/ND-CP dated………………2019
prescribing charges for granting mining right and calculation methods thereof;
Pursuant to the Decision
No. /QD-HDTLKS
dated........................of the mineral reserve assessment council
approving the reserve of (name of the mineral) at ..................(name of
the mine);
Pursuant to the Decision
No. /QD-UBND dated…………………… of the People's
Committee of………………………….(name of province/city) announcing the list of prices
for calculating resource royalty in ………. (name of province/city);
Pursuant to the mining license
No. /GP-BTNMT dated………………….. of the
Ministry of Natural Resources and Environment;
At the request of the General Director of General
Department of Geology and Minerals of Vietnam,
HEREBY DECIDES:
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2. Initial price for calculating charge for
granting mining right (G):……………………
…………………………………………………………………………………………………………
3. Total amount payable calculated according to the
price for calculating charge for granting mining right at the time of approval:
…………………………………………………………………………………………………
4. Number of payments:
………………………………………………………………………………….
5. Annual payment (Thn):
…………………………………………………………………….
6. Payment will be made from……………….to……………………………….
7. The amount payable from…………..afterwards may be
changed upon the change in the price for calculating resource royalty announced
by the People's Committee of ………….(name of province). General Department of
Geology and Minerals of Vietnam shall recalculate the charge for granting
mining right as prescribed in Point b Clause 1 Article 10 of the Government’s
Decree No………………………..dated…………………. and notify the Department of Taxation of
………….(name of province) of results thereof;
8. If rates of charge for granting mining right
imposed by the Government are changed, the General Department of Geology and
Minerals of Vietnam shall recalculate the charge for granting mining right as
prescribed in Point c Clause 1 Article 10 of the Government’s Decree
No………………………..dated…………………. and notify the Department of Taxation of ………….(name
of province) of results thereof;
9. Area of district/city is about…………..%.
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Article 3. This Decision comes into force as
from the date on which it is signed.
General Department of Geology and Minerals of
Vietnam and relevant authorities, units are responsible for the implementation
of this Decision./.
Place of receipt:
- As Article 3;
- Department of Taxation of…………..(for cooperation);
- (Name of payer) (for implementation);
- Kept at: HS, VT.
MINISTER
(signature and seal)
Form
No. 02
PEOPLE’S
COMMITTEES OF PROVINCE/CITY…….
-------
SOCIALIST
REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
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…….................[place],
……....................[date]
DECISION
Approval for (or adjustment of) charge for
granting mining right for (name of the mine)
THE PEOPLE’S
COMMITTEES OF PROVINCE/CITY…….
Pursuant to the Law on minerals dated November 17,
2010;
Pursuant to the Government’s Decree No.
/2019/ND-CP dated………………2019
prescribing charges for granting mining right and calculation methods thereof;
Pursuant to Decision No. /QD-UBND
dated…………………….. of the People’s Committee of province/city…………on approval for
the reserve of (name of the mineral) at ..................(name of the mine);
Pursuant to the Decision
No. /QD-UBND dated…………………… of the People's
Committee of………………………….(name of province/city) announcing the list of prices
for calculating resource royalty in ………. (name of province/city);
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At the request of Director of Department of Natural
Resources and Environment of province/city………,
HEREBY DECIDES:
Article 1. The charge for granting the right
to mine for …………………………..(name of the mineral)
at.......................................is hereby approved. 1. Name of payer:
………………………………………………………………….
2. Initial price for calculating charge for
granting mining right (G): ………………
3. Total amount payable calculated according to the
price for calculating charge for granting mining right at the time of approval:
……………………………………………………………………………………………...
4. Number of payments:
……………………………………………………………………………….
5. Annual payment (Thn): ………………………………………………………………….
6. Payment will be made from……………….to……………………………….
7. The amount payable from…………..afterwards may be
changed upon the change in the price for calculating resource royalty announced
by the People's Committee of ………….(name of province). The Provincial Department
of Natural Resources and Environment shall recalculate the charge for granting
mining right as prescribed in Point b Clause 1 Article 10 of the Government’s
Decree No………………………..dated…………………. and notify the Department of Taxation of
………….(name of province) of results thereof;
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9. Area of district/city is about…………..%.
Article 2. (Name of payer) shall make
payment on schedule as prescribed in Article 1 hereof and as notified
by............................(name of the Provincial Department of Taxation).
Article 3. This Decision comes into force as
from the date on which it is signed.
The Department of Natural Resources and Environment
of province/city………and relevant authorities, units are responsible for the
implementation of this Decision./.
Place of receipt:
- As Article 3;
- Department of Taxation of…………..(for cooperation);
- (Name of payer) (for implementation);
- General Department of Geology and Minerals of Vietnam (for knowing);
- Kept at: HS, VT.
FOR
THE PEOPLE’S COMMITTEE
CHAIRPERSON
(signature and seal)
Form
No. 03
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SOCIALIST
REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
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No.:
…Re: request for adjustment of number of
payments of charge for granting mining right and amount payable in each
payment
….....
... ...[place], ... ... ... ...[date]
To: The Ministry of
Natural Resources and Environment
(The People’s Committee of province/city………………….)
Name of organization or individual granted the
mining right: ......................................
- TIN (if any):
................................................................................................
- Number of ID Card/ Passport (for individual):
.................................
Date of issue: ……………………………Issuing authority:
........................................................
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- Telephone: …………………….. Fax: …………………Email:
.......................................
According to the Notice of charge for granting mining
right No………………………..dated……………………of……………(name of the relevant Department of
Taxation) with regard to………………………(name and address of mining area),…………………(name
of organization/individual granted the mining right) has made the following
payments:
- Number of payments due:
.............................................................................................
- Total amount paid: .........VND………………………………
- Number of remaining payments:
...............................................................................................
- Total amount payable: VND……………………………
The Ministry of Natural Resources and Environment
(The People’s Committee of province/city………………….) is kindly requested to reduce
the number of remaining payments and amount payable in each payment as follows:
- Number of remaining payments:
...............................................................................................
- Amount payable in each payment:
VND……………………………
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Reasons for adjustment:
.......................................................................................................
Enclosed documents: (name of document, and whether
it is original or copy is specified)
(1).............................................................................................................................
(2).............................................................................................................................
Place of receipt:
- As above;
- Department of Taxation of…..(for knowing);
- Ketpt at: .......
PAYER
(or legal representative)
(signature, full name, position and seal, if any)