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THE MINISTRY OF FINANCE
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No. 155/2010/TT-BTC
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Hanoi, October 11, 2010
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CIRCULAR
GUIDING RATES, COLLECTION, REMITTANCE, MANAGEMENT AND
USE OF THE FEE FOR ISSUANCE OF MINING LICENSES AND THE FEE FOR EXCLUSIVE
MINERAL EXPLORATION
Pursuant to the Government's Decree No. 57/ 2002/ND-CP of June 3, 2002,
detailing the Ordinance on Charges and Fees; and Decree No. 24/2006/ND-CP of
March 6,2006, amending and supplementing a number of articles of Decree No.
57/2002/ND-CP of June 3, 2002;
Pursuant to the Government's Decree No. 160/2005/ND-CP of December 27, 2005,
detailing and guiding the Law on Minerals and the Law Amending and
Supplementing a Number of Articles of the Law on Minerals; and Decree No.
07/2009/ND-CP of January 22, 2009, amending and supplementing a number of
articles of Decree No. 160/2005/ND-CP of December 27, 2005, detailing and
guiding the Law on Minerals and the Law Amending and Supplementing a Number of
Articles of the Law on Minerals;
Pursuant to the Government's Decree No. 118/2008/ND-CP of November 27, 2008,
defining the functions, tasks, powers and organizational structure of the
Ministry of Finance;
In furtherance of the Government's Resolution No. 25/NQ-CP of June2, 2010, on
simplification of 258 administrative procedures under management of ministries
and sectors, the Ministry of Finance guides rates, collection, remittance,
management and use of the fee for grant of mining licenses and the fee for
exclusive mineral exploration as follows;
Article 1.
Fee payers
1. When being issued by competent state agencies
mining licenses under the Law on Minerals and the Law Amending and
Supplementing a Number of Articles of the Law on Minerals, Vietnamese and
foreign organizations and individuals shall pay the fee for mining licenses
under this Circular.
2. When being issued by competent state agencies
licenses for mineral exploration, Vietnamese and foreign organizations and
individuals shall pay the fee for exclusive mineral exploration under this
Circular.
3. The fee for exclusive mineral exploration shall
not be collected in the following cases:
a/ The validity duration, including the extended
duration, of an exploration license is under 12 months;
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c/ A fee payer that returns the exploration license or
returns part of the area under exclusive mineral exploration under the license
issued by a competent state agency is not required to pay the fee for exclusive
mineral exploration for the remaining period, counting from the date the
exploration license is returned, or the fee for exclusive exploration for the
returned area under exclusive exploration.
Article 2.
Fee rates
1. The fee rate for a mining license is specified as
follows:
a/ For exploration activities:
- VND 4,000,000/license, for an explored area of
under 100 ha;
- VND 10,000,000/license, for an explored area of
between 100 ha and 50,000 ha;
- VND 15,000,000/license, for an explored area of
over 50,000 ha.
b/ For mining activities, fee rates are specified in
the Table attached to this Circular;
c/ VND 5,000,000/license, for salvage exploitation
activities.
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2. Fee rates for exclusive mineral exploration under
Decree No. 07/2009/ND-CP amending and supplementing a number of articles of
Decree No. 160/2005/ND-CP of December 27,2005, are specified as follows:
a/ Fee rates:
No.
Year
Fee rate (VND/ha/year)
1
First year
50,000
2
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80,000
3
Third and fourth years
100,000
b/ The payable fee amount for exclusive mineral
exploration per license shall be calculated based on the area and duration
indicated in the license (including the extended duration). For simpler
collection, the fee rate for a license is calculated as follows:
b.1/ For a license with the validity duration of 12 months
(including the extended duration), the fee rate shall be calculated based on
the fee rate applicable in the first year.
Upon the issuance of an extended license, the fee
rate is equal to:
- 50% (fifty per cent) of the fee rate applicable in
the second year, for an extended duration of up to 6 months;
- The fee rate applicable in the second year, for an
extended duration of up to 12 months.
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- For a license valid for up to 18 months, it is the
fee rate applicable in the first year plus 50% (fifty percent) of the fee rate
applicable in the second year;
- For a license valid for up to 24 months, it is the
fee rate applicable in the first year plus the fee rate applicable in the
second year.
Upon the issuance of an extended license (with the
validity duration of 24 months), the fee rate is equal to:
+ The fee rate applicable in the third year, for an
extended duration of up to 12 months;
+ One and a half the fee rate applicable in the third
year, for an extended duration of between over 12 months and 18 months;
+ The fee rate applicable in the third year plus that
applicable in the fourth year, for an extended duration of between over 18
months and 24 months.
3. The fee for mining licenses and the fee for
exclusive mineral exploration shall be paid in Vietnam dong. Foreign
organizations or individuals that wish to pay fees in foreign currencies shall
pay them at the average inter bank foreign exchange rate announced by the State
Bank of Vietnam at the time of fee payment.
Article 3.
Fee collection, remittance, management and use
1. State agencies competent to issue mining licenses
or licenses for mineral exploration shall collect the fee for mining licenses
and the fee for exclusive mineral exploration.
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3. The fee for mining licenses and the fee for
exclusive mineral exploration constitute a state budget revenue. Fee-collecting
agencies shall remit the whole collected fee amount into the state budget
according to the corresponding chapter, category, clause, item and sub-item of
the current State Budget Index. In case of authorized collection, organizations
authorized to collect fees may retain 5% of the collected fee amount to cover
fee collection expenses and shall remit 95% of the collected fee amount into
the state budget.
Article 4.
Effect
1. This Circular takes effect on November 25, 2010.
This Circular replaces the Finance Ministry's Circular No. 184/20097TT-BTC of
September 15, 2009, stipulating the collection, remittance, management and use
of the fee for issuance of mining licenses and the fee for exclusive mineral
exploration.
2. Any problems arising in the course of
implementation should be promptly reported to the Ministry of Finance for study
and guidance.
FOR THE MINISTER OF FINANCE
DEPUTY MINISTER
Do Hoang Anh Tuan
TABLE OF FEE RATES FOR ISSUANCE OF MINING LICENSES
(Attached to the Finance Ministry's Circular No. 155/2010/TT-BTC of October
11, 2010)
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Groups of mining licenses
Fee rate (VND million/license)
1
License
for exploitation of sand and gravel on the stream bed:
1.1
Of
an output of under 5,000 m3/year;
1
1.2
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10
1.3
Of
an output of over 10,000 m3/year;
15
2
License
for exploitation of minerals for use as ordinary construction materials,
without using industrial explosive materials:
2.1
License
for exploitation of minerals for use as ordinary construction materials on an
area of under 10 ha and of an output of under 100,000 m3/year;
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2.2
License
for exploitation of minerals for use as ordinary construction materials on an
area of 10 ha or more and an output of under 100,000 m3/year, or
minerals for use as ordinary construction materials on an area of under 10 ha
and an output of 100.000 m3/year or more, and peat, except
exploitation of sand and gravel on the stream bed specified in Section 1 of
this Table;
20
2.3
License
for exploitation of minerals for use as cement materials or ordinary
construction materials on an area of 10 ha or more and an output of 100,000 m3/year
or more, except exploitation of sand and gravel on the stream bed specified
in Section 1 of this Table;
30
3
License
for exploitation of minerals for use as cement materials or ordinary
construction materials, using industrial explosive materials; ashlar floor-
and wall-covering stones and mineral water
40
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License
for open-cast exploitation of minerals, except minerals listed at Points 1, 2,
3, 6 and 7 of this Table:
4.1
Without
using industrial explosive materials
40
4.2
Using
industrial explosive materials
50
5
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60
6
License
for exploitation of precious and rare minerals
80
7
License
for exploitation of special and hazardous minerals
100