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THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 08/2017/TT-BTC
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Hanoi, January 24, 2017
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CIRCULAR
GUIDANCE ON THE MANAGEMENT AND USE OF ENVIRONMENTAL REMEDIATION
DEPOSITS PAID BY MINING ORGANIZATIONS
Pursuant
to the Law on Environmental Protection dated June 23, 2014;
Pursuant
to Decree No.19/2015/NĐ-CP dated February 14, 2015 by the Government
prescribing the implementation of some articles of the Law on Environmental
Protection;
Pursuant
to Decree No. 215/2013/NĐ-CP dated November 23, 2013 by the Government
prescribing the functions, duties, power and organizational structure of the
Ministry of Finance;
In
consideration of the request from the Director of the Department of Banking and
Financial Institutions;
The
Minister of Finance promulgates a Circular giving guidance on the management
and use of environmental remediation deposits paid by mining organizations.
Chapter
I
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Article
1. Scope
This
Circular gives guidance on the management and use of environmental remediation
deposits paid by mining organizations and individuals (hereinafter referred to
as “deposits”) to the Environmental Protection Funds.
Article
2. Regulated entities
1. Local
Environmental Protection Funds and Viet Nam Environmental Protection Fund
(affiliated to the Ministry of Natural Resources and Environment) established
by People's Committees of Provinces, central-affiliated cities and The Prime
Minister respectively (hereinafter referred to as “Environmental Protection
Funds”).
2.
Organizations and individuals paying deposits to the Environmental Protection
Funds.
3. Other
relevant organizations, agencies and individuals.
Article
3. Definitions
1.
Deposit payer: An organization or individual undertaking mineral extraction
activities shall pay environmental remediation deposits to the environmental
protection funds as provided for in the law and in this Circular.
2.
Deposit receiver: Any of the Environmental Protection Funds established and run
in accordance with the provisions in the law and in this Circular.
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Article
4. Currencies and rates of deposits, methods of deposit payment, time of
deposit payment, depositing documents and procedures
Currencies
and rates of deposits, methods of deposit payment, time of deposit payment,
depositing documents and procedures are specified in Decree No. 19/2015/NĐ-CP
dated February 14, 2015 by the Government prescribing the implementation of
some articles of the Law on Environmental Protection and Circular
No.38/2015/TT-BTNMT dated June 30, 2015 by the Ministry of Natural Resources
and Environment on environmental restoration and improvement in mineral
extraction activities or other superseding document or any amendments thereto
(if any).
Chapter
II
MANAGEMENT AND USE OF DEPOSITS
Article
5. Rules for management and use of deposits
1.
Deposits shall be used and managed on the principles that the principal is
reserved, deposit interest is paid in a timely manner and management cost
incurred by the deposit receiver is covered.
2. The
process of management and use of deposits shall be carried out publicly,
transparently and in compliance with the provisions in this Circular and other
relevant legislative documents.
Article
6. Management of deposits
1. Each
deposit receiver shall open a separate bank account to monitor deposits.
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3. The
interest rate and term of deposits shall be arranged by the deposit receiver
with the commercial bank as prescribed by the law.
4.
Deposit interest rates:
The
deposit interest rate shall be adjusted to the lending interest rate imposed by
the deposit receiver and shall be applicable to the total deposit balance.
b) If the
deposit receiver does not lend the deposit, the interest rate shall be set
according to the lending interest rate imposed by Viet Nam Environmental
Protection Fund at the time of depositing.
c) In the
event of varied application of interest rates to different organizations by the
deposit receiver, interest paid to the deposit payer shall be the arithmetic
mean of those interest rates.
d) A
deposit payer shall make one-time withdrawal of the interest after receipt of a
document certifying the completion of all terms provided for in environmental
restoration and remediation plan or other supplemental environmental
restoration and remediation plans as prescribed in Article 4 Clause 8 Decree
19/2015/NĐ-CP or its superseding document or any amendments thereto (if any).
5.
Fulfillment of tax duties: A deposit receiver shall fulfill tax duties as
prescribed in the applicable law.
Article
7. Use of deposits
1. The
deposit receiver shall not use deposits for lending and purposes other than the
provisions in this Circular.
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a) Total
amount of interest on deposits shall be recorded as operating revenue of the
deposit receiver;
a) Total
amount of deposit interest payable to the deposit payer shall be aggregated
with operating cost of the deposit receiver;
3. Return
of deposits:
Deposits
shall be returned in accordance with provisions of Clause 5 Article 8 of Decree
No. 19/2015/NĐ-CP dated February 14, 2015 by the Government on the
implementation of some articles of the Law of Environmental Protection and Article
15 of Circular No. 38/2015/TT-BTNMT dated June 30, 2015 by the Ministry of
Natural Resources and Environment on environmental restoration and remediation
in mineral extraction activities or its superseding document or any amendments
thereto (if any);
b) The
deposit payer shall send withdrawal plan of deposits to the deposit receiver
three months before the date of return of deposits by deposit receivers as
prescribed in Clause 5 Article 8 of Decree 19/2015/NĐ-CP or its superseding
document or any amendments thereto (if any).
Chapter
III
RESPONSIBILITIES OF AGENCIES
Article
8. Responsibilities of the deposit receiver
1.
Request competent authorities to approve environmental restoration and
remediation plan or the supplemental environmental remediation plan in cases of
insufficient payment of deposits by the deposit payer.
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3. Comply
with the provisions in the law and in this Circular in the management and use
of deposits. Report monthly (before the 25th of the first month of
the following quarter) and annually (before March 31 of the following year) to
People’s Committees of Provinces, the Ministry of Natural Resources and
Environment and the Ministry of Finance on the management and use of deposits.
4. Impose
internal regulations on the management and use of deposits as prescribed in
this Circular and in other relevant regulations of the law.
5.
Provide information and give irregular reports on the management and use of
deposits at competent authorities' request.
Article
9. Responsibilities of deposit payers
The
deposit payer shall pay deposits and perform other tasks as prescribed in this
Circular and other relevant regulations of the law.
Article
10. Responsibilities of the Ministry of Finance
1.
Take charge and cooperate with the Ministry of Natural Resources and
Environment and relevant agencies to make amendments to regulations related to
the management and use of deposits at the Environmental Protection Funds
provided for in this Circular (if any).
2.
Coordinate with the Ministry of Natural Resources and Environment and relevant
agencies in instructing the Environmental Protection Funds and other relevant
agencies to implement the provisions in this Circular.
Chapter
IV
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Article
11. Transition clause
In the
event of depositing before the effective date of Decree No. 19/2015/NĐ-CP dated
February 14, 2015 by the Government prescribing some articles of the Law on
Environmental Protection:
1. Before
April 01, 2015: Deposit payers shall be entitled to the demand deposit interest
accrued at commercial banks on the deposit balance as prescribed in Decision
No. 71/2008/QĐ-TTg dated May 29, 2008 and Decision No. 18/2013/QĐ-TTg dated
March 29, 2013 by the Prime Minister on environmental restoration and
environmental remediation deposits for mineral exploitation activities.
2. From
April 01, 2015: Deposit payers shall be entitled to interest rates set by
deposit receivers for the deposit balance as prescribed in Clause 4 Article 6
of this Circular.
Article
12. Implementation clause
1. This
Circular comes into effect after 45 days from the day on which it is signed.
2. Chief
of the Ministry of Finance’s Office, the Director of the Department of Banking
and Financial Institutions, head of relevant agencies under the Ministry of
Finance, Viet Nam Environmental Protection Fund, local environmental protection
funds and concerned organizations, individuals are responsible for the
implementation of this Circular.
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