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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.
184/2009/TT-BTC
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Hanoi, September 15, 2009
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CIRCULAR
PROVIDING
FOR THE COLLECTION, REMITTANCE, MANAGEMENT AND USE OF THE FEE FOR ISSUANCE OF
MINING LICENSES AND THE FEE FOR EXCLUSIVE EXPLORATION OF MINERALS
THE MINISTRY OF FINANCE
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. 118/2008/ND-CP of November 27, 2008,
defining the functions, tasks, powers and organizational structure of the
Ministry of Finance;
Pursuant to the Government's Decree No. 160/2005/ND-CP of December 27, 2005,
detailing 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 21,
2009. amending and supplementing a number of articles of Decree No.
160/2005/ND-CP of December 27, 2005;
The Ministry of Finance guides the collection, remittance, management and use
of the fee for the grant of mining licenses and the fee for exclusive mineral
exploration as follows:
Article 1. Fee payers
1. When being issued by
competent agencies mining licenses under the Law on Minerals and the Law
Amending and Supplementing a Number of Articles of the Law on Minerals,
Vietnamese organizations and individuals and foreigners shall pay the fee for
mining licenses under this Circular.
2. When obtaining licenses for
mineral exploration issued by competent state agencies, Vietnamese
organizations and individuals and foreigners shall pay the fee for exclusive
mineral exploration under this Circular.
3. 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 expires.
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1. The fee rate for a mining
license is specified as follows:
a/ VND 2,000.000/license, for
survey activities.
b/ For exploration activities:
- VND 4,000,000/license, for a
to be-explored area smaller than 100 ha;
- VND 10,000,000/license, for a
to be-explored area of between 100 ha and 50,000 ha;
- VND 15,000,000/license. for a
to be-explored area larger than 50,000 ha.
c/ VND 10,000,000/license. for
mineral processing activities.
d/ For exploitation activities,
fee rates are specified in the Table attached to this Circular.
e/ 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 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 and
afterwards
100,000
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). To
ensure simplicity, the fee rate for a license is calculated as follows:
- For a license with a validity
duration of up to 12 months, 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:
+ Half (1/2) 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.
- For a license with a validity
duration longer than 12 months, the fee rate shall be calculated as follows:
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For a license with a validity
duration of 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 a validity duration of over 24 months, the fee rate is equal to:
The fee rate applicable in the
third year, for an extended duration of between 2 and 12 months:
One and a half the fee rate
applicable in the third year, for an extended duration of between over 12 and
18 months;
The fee rate applicable in the
third year plus that applicable in the fourth year, for an extended duration of
over 18 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 payment.
Article 3. Fee collection
and remittance
1. Agencies competent to issue
mining licenses shall collect the fee for mining licenses and the fee for
exclusive mineral exploration.
2. Fee-collecting agencies shall
register, declare and remit fees into the state budget under the Finance
Ministry's Circular No. 63/2002/TT-BTC of July 24,2002, guiding the law on
charges and fees; Circular No. 45/2006/TT-BTC of May 25, 2006. amending and
supplementing Circular No. 63/2002/TT-BTC of July 24. 2002: and Circular No.
60/2007AT-BTC of June 14, 2007, guiding a number of articles of the Tax
Administration Law and guiding the Governments Decree No. 85/2007/ND-CP of May
25, 2007, which details a number of articles of the Tax Administration Law.
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Article 4. Effect
1. This Circular takes effect 45
days from the date of its signing. This Circular replaces the Finance
Ministry's Circular No. 20/2005/TT-BTC of March 16. 2005, guiding the
collection, remittance, management and use of the fee for issuance of mining
licenses: and Circular No. 18/2003/TT-BTC of January 10, 2003, guiding the
collection, remittance, management and use of the fee for exclusive exploration
of minerals.
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. 184/2009/TT-BTC of
September 15. 2009)
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Groups
of mining activities
Fee
rate
(VND million/license)
1
Exploitation of sand and
gravel on the bed of streams:
1.1
Of an exploited output of
under 5,000 m3
1
1.2
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10
1.3
Of an exploited output of over
10,000 m3
15
2
Exploitation of minerals for
use as ordinary construction materials, without using industrial explosive
materials:
2.1
Exploitation of minerals for use
as ordinary construction materials on an area of under 10 ha and of an
exploited output of under 100,000 m3/year
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2.2
Exploitation of minerals for
use as ordinary construction, and peat, except minerals listed at Points 1
and 2.1
20
3
Exploitation of minerals for
use as cement materials or ordinary construction materials, without using
industrial explosive materials, except those mentioned at Points 1 and 2 of
this Table
30
4
Exploitation of minerals for
use as cement materials or ordinary construction materials, using industrial
explosive materials; ashlar facing stones and mineral water
40
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Exploitation of surface
minerals, except minerals listed at Points 1,2, 3, 4, 7 and 8 of this Table:
5.1
Without using industrial
explosive materials
40
5.2
Using industrial explosive
materials
50
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60
7
Exploitation of precious and
rare minerals
80
8
Exploitation and special and
hazardous minerals
100