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THE
GOVERNMENT
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No.
50/2010/ND-CP
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Hanoi,
May 14, 2010
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DECREE
DETAILING AND GUIDING A NUMBER OF ARTICLES OF THE LAW ON
ROYALTIES
THE GOVERNMENT
Pursuant to the December 25,
2001 Law on Organization of the Government;
Pursuant to the November 25, 2009 Law on Royalties;
At the proposal of the Minister of Finance, DECREES:
Chapter I
GENERAL PROVISIONS
Article 1.
Scope of regulation
This Decree details and guides
the implementation of Articles 2. 5. 6.7 and 9 of the Law on Royalties.
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Royalty-liable objects comply
with Article 2 of the Law on Royalties, including:
1. Metallic minerals.
2. Non-metallic minerals.
3. Crude oil as specified in
Clause 2. Article 3 of the 1993 Petroleum Law.
4. Natural gas as specified in
Clause 3. Article 3 of the 1993 Petroleum Law.
5. Coal gas as specified in
Clause 3. Article 1 of the 2008 Law Amending and Supplementing
6. Natural forest products,
including plants of all kinds and other natural forest products, other than
animals and anise, cinnamon, amomum and cardamom which are grown by royalty
payers in natural forest areas allocated to them for zoning off and protection.
7. Natural marine products,
including marine animals and plants.
8. Natural water, including
surface water and groundwater.
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10. Other resources, which shall
be proposed by the Ministry of Finance in coordination with concerned
ministries and branches to the Government for submission to the National
Assembly Standing Committee for consideration and decision.
Chapter II
ROYALTY BASES
Article 3.
Natural resource output used for royalty calculation
The natural resource output used
for royalty calculation complies with Article 5 of the Law on Royalties.
For natural mineral water,
natural thermal water and natural water used for industrial purposes, the
natural resource output used for royalty calculation shall be determined in
cubic meter (m3) or liter (I) according to the measuring system up to Vietnam's
measurement and quality standards. In case the natural resource output used for
royalty calculation cannot be directly determined according to the measuring
system up to Vietnam's measurement and quality standards, a fixed output of
exploited natural resources may be determined in a royalty period.
Tax offices shall coordinate
with concerned local agencies in determining the fixed output of exploited
natural resources for royalty calculation based on the practical exploitation
situation, branch technical standard norms or the output of natural resources
exploited by other similar organizations or individuals.
The Ministry of Finance shall
specify the method of determining the natural resource output used for royalty
calculation mentioned in this Article.
Article 4.
Royalty-liable prices
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1. The royalty-liable price is
the exploiter's selling price of a unit of natural resource product, exclusive
of value-added tax.
2. In case the natural
resource's selling price cannot be determined yet. the royalty-liable price
shall be determined based on either of the following grounds:
a/The regional market's actual
selling price of a unit of natural resource product of the same grade
applicable within a provincial-level locality which must not be lower than the
royalty-liable price set by the provincial-level People's Committee;
b/ In case the exploited natural
resource contains different substances, the royalty-liable price shall be
determined based on the selling price of a unit and the content of each
substance but must not be lower than the royalty-liable price set by the
provincial-level People's Committee.
3. In some cases, the
royalty-liable price shall be specified as follows:
a/ For natural water used for
hydropower generation, it is the average selling price of commodity
electricity;
b/ For timber, it is the selling
price at the place of delivery (warehouse or yard at the place of
exploitation): if the selling price at the place of delivery cannot be
determined yet. the royalty-liable price shall be determined based on the
royalty-liable price set by the provincial-level People's Committee;
c/ For exploited natural resources
which are not domestically sold but exported, it is the export price (FOB
price) of a unit of natural resource product. For exploited natural resources
which are both domestically sold and exported, the royally-liable price for the
domestically sold natural resources is the selling price of a unit of natural
resource product, exclusive of value-added tax. while that for the exported
natural resources is the export price;
d/ For crude oil. natural gas
and coal gas, it is the selling price at the place of delivery. The place of
delivery is a place agreed upon in the oil and gas contract under which the
ownership over crude oil. natural gas and coal gas is transferred to the
contractual parties.
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5. The Ministry of Finance shall
provide for the determination of royalty-liable prices of natural resources
specified at Points a and d. Clause 3 of this Article and in other specific
cases.
Article 5.
Royalty rates
1. The specific royalty rate for
each natural resource complies with the Royalty Tariff promulgated by the
National Assembly Standing. Committee.
2. Based on the principles set
in Clause 3, Article 7 of the Law on Royalties, the Ministry of Finance shall
assume the prime responsibility for. and coordinate with concerned ministries
and
branches in. reporting the
adjustment of the royalty rate for each natural resource listed in the Royalty
Tariff to the Government for submission to the National Assembly Standing
Committee for consideration and decision.
Chapter
III
ROYALTY EXEMPTION AND
REDUCTION
Article 6.
Royalty exemption and reduction
Royalty exemption and reduction
comply with Article 9 of the Law on Royalties.
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Chapter IV
IMPLEMENTATION
PROVISIONS
Article 7.
This Decree takes effect on July 1. 2010. To annul the Governments Decree No.
05/2009/ND-CP of January 19. 2009. detailing the implementation of the
Ordinance on Royalties and the Ordinance Amending and Supplementing Article 6
of the Ordinance on Royalties.
Article 8.
The Ministry of Finance shall guide the implementation of this Decree.
Ministers, heads of
ministerial-level agencies, heads of government-attached agencies, chairpersons
of provincial-level People's Committees, and concerned organizations and
individuals shall implement this Decree.-
ON
BEHALF OF THE GOVERNMENT
PRIME MINISTER
Nguyen Tan Dung
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