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MINISTRY OF
FINANCE OF VIETNAM
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 10/2024/TT-BTC
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Hanoi, February
05, 2024
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CIRCULAR
FEES FOR INSPECTION
AND EVALUATION OF MINERAL RESERVES, CHARGES FOR ISSUING MINERAL OPERATION
PERMIT AND COLLECTION, SUBMISSION, 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 Law on Tax Administration dated
June 13, 2019;
Pursuant to Decree No. 120/2016/ND-CP dated
August 23, 2016 of the Government elaborating the Law on Fees and Charges;
Decree No. 82/2023/ND-CP dated November 28, 2023 of the Government on amendment
to Decree No. 120/2016/ND-CP;
Pursuant to Decree No. 158/2016/ND-CP dated
November 29, 2016 of the Government elaborating the Law on Minerals;
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Pursuant to Decree No. 11/2020/ND-CP dated
January 20, 2020 of the Government on administrative procedures in the State
Treasury; Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government on
invoices and instruments;
Pursuant to Decree No. 14/2023/ND-CP dated April
20, 2023 of the Government on functions, tasks, powers, and organizational
structures of Ministry of Finance;
At request of Director of Department of Tax
Policy;
The Minister of Finance promulgates Circular on
fees for inspection and evaluation of mineral reserves, charges for issuing
mineral operation permit and collection, submission, management, and use
thereof.
Article 1. Scope and regulated entities
1. This Circular prescribes fees for inspection and
evaluation of mineral reserves, charges for issuing mineral operation permit
and collection, submission, management, and use thereof.
2. This Circular applies to payers; collectors;
other organizations and individuals related to the collection, payment,
management, and use of fees for inspection and evaluation of mineral reserves,
charges for issuing mineral operation permit.
Article 2. Payers
1. Charge payers under this Circular are
organizations and individuals obtaining license to conduct mineral operations
issued by state authority in accordance with mineral laws.
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Article 3. Collectors
1. Charge collectors under this Circular are
competent state authority entitled to issuing license to conduct mineral
operations in accordance with mineral laws.
2. Fee collectors under this Circular are competent
state authority entitled to appraising, approving reserves under mineral
exploration reports in accordance with mineral laws.
Article 4. Fees and charges
Fees for inspection and evaluation of mineral
reserves and charges for issuance of license to conduct mineral operations are
specified under Schedule of fees and charges under Circular.
Article 5. Declaration, collection, and payment
of fees and charges
1. Fee, charge payers shall
pay charges upon obtaining license to conduct mineral operations, fees at
request of fee collectors; fees and charges to fee, charge collectors in
accordance with Circular No. 74/2022/TT-BTC dated December 22, 2022 of Minister
of Finance on method, deadline for collecting, paying, declaring fees and charges
within jurisdiction of Ministry of Finance.
2. By the 5th of each month,
fee collectors shall transfer all fees collected in the previous month to
waiting accounts opened at the State Treasury. Fee, charge collectors shall
declare, collect, and submit fees and charges in accordance with Circular No.
74/2022/TT-BTC.
Article 6. Fee management and use
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2. If fee collectors are state
authority that are not allowed to source operating expenditure from revenue
sources in accordance with Clause 3 Article 1 of Decree No. 82/2023/ND-CP, fee
collector shall submit collected fees in their entirety to the state budget.
Expenditure on inspection and fee collection shall be allocated by the state
budget in estimates of fee collectors within state budget expenditure
regulations as per the law.
Article 7. Implementation
1. This Circular comes into
force from March 21, 2024.
2. This Circular replaces:
a) Circular No. 191/2016/TT-BTC dated November 8,
2016 of the Minister of Finance.
b) Circular No. 91/2021/TT-BTC dated October 21,
2021 of the Minister of Finance on amendment to Circular No. 191/2016/TT-BTC
dated November 8, 2016 of the Minister of Finance and Circular No.
56/2018/TT-BTC dated June 25, 2018 of the Minister of Finance.
3. Other details pertaining to
the collection, submission, management, use, receipt vouchers, openness,
disclosure of regulations on fee, charge collection not mentioned under this
Circular shall conform to: Law on Fees and Charges; Decree No. 120/2016/ND-CP
dated August 23, 2016 of the Government elaborating the Law on Fees and
Charges; Decree No. 82/2023/ND-CP; the Law on Tax Administration; Decree No. 126/2020/ND-CP
dated October 19, 2020 of the Government elaborating the Law on Tax
Administration; Decree No. 91/2022/ND-CP dated October 30, 2022 of the
Government on amendment to Decree No. 126/2020/ND-CP dated October 19, 2020 of
the Government elaborating the Law on Tax Administration; Decree No.
11/2020/ND-CP dated January 20, 2020 of the Government on administrative
procedures within jurisdiction of the State Treasury; Decree No. 123/2020/ND-CP
dated October 19, 2020 of the Government on invoices, instruments and Circular
No. 78/2021/TT-BTC dated September 17, 2021 of the Minister of Finance guiding
implementation of the Law on Tax Administration dated June 13, 2019, Decree No.
123/2020/ND-CP dated October 19, 2020 of the Government on invoices and instruments.
4. If legislative documents
referred to under this Circular are amended or replaced, the new versions shall
prevail.
5. Difficulties that arise
during the implementation of this Circular should be reported to the Ministry
for consideration./.
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PP.
MINISTER
DEPUTY MINISTER
Cao Anh Tuan
APPENDIX
SCHEDULE OF FEES FOR
INSPECTION AND EVALUATION OF MINERAL RESERVES AND CHARGES FOR LICENSING MINERAL
OPERATIONS
(Attached to Circular No. 10/2024/TT-BTC dated February 25, 2024 of the Minister
of Finance)
I. Fees for inspection and evaluation of mineral
reserves
No.
Actual total
expenditure on mineral exploration
(not including VAT)
Fee
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Not exceeding 1 billion VND
10 million VND
2
From exceeding 1 billion VND to 10 billion VND
10 million VND +
(0,5% x total expenditure exceeding 1 billion VND)
3
From exceeding 10 billion VND to 20 billion VND
55 million VND +
(0,3% x total expenditure exceeding 10 billion VND)
4
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85 million VND +
(0,2% x total expenditure exceeding 20 billion VND)
II. Charges for issuance of license to conduct
mineral operations
1. In respect of exploration:
a) 4 million VND per license if exploration area is
lower than 100 hectare.
b) 10 million VND per license if exploration area
ranges from 100 hectare to 50.000 hectare.
c) 15 million VND per license if exploration are
exceeds 50.000 hectare.
2. In respect of extraction:
No.
License to
conduct mineral extraction
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1
License to extract stream bed sand and gravel
a
Of a capacity below 5.000 m3/year
1.000.000
b
Of a capacity from 5.000 m3 to 10.000
m3/year
10.000.000
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Of a capacity exceeding 10.000 m3/year
15.000.000
2
License to extract minerals for use as
conventional construction materials without using industrial explosive
materials, other than those specified under Point 1 of this Schedule
a
License to extract minerals for use as
conventional construction materials of less than 10 hectare in area and less
than 100.000 m3/year in capacity
15.000.000
b
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20.000.000
c
License to extract minerals for use as
conventional construction materials of at least 10 hectare in area and at
least 100.000 m3/year in capacity, other than extraction of stream bed sand
and gravel under Point 1 of this Schedule
30.000.000
3
License to extract minerals for use as cement
ingredients; for use as conventional construction materials involving the use
of industrial explosive materials; extract stone slabs and mineral water
40.000.000
4
License to extract minerals in opencast mines
other than minerals mentioned under Point 1, Point 2, Point 3, Point 6, Point
7 of this Schedule
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a
Without using industrial explsoive materials
40.000.000
b
Involving the use of industrial explosive
materials
50.000.000
5
License to extract minerals in underground mines
other than minerals mentioned under Point 2, Point 3, Point 6, Point 7 of
this Schedule
60.000.000
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License to extract rare and precious minerals
80.000.000
7
License to extract special and toxic minerals
100.000.000
3. Exhaustive extraction:
5.000.000 VND/license
4. In case of application for
extension or revision of license in the event of a transfer: charges shall
equal 50% of the charges mentioned above./.