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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.
16/2008/QD-BTC
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Hanoi, April 14, 2008
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DECISION
ADJUSTING
TAX RATES IN THE ROYALTIES TARIFF ATTACHED TO THE GOVERNMENT’S DECREE No. 68/1998/ND-CP
OF SEPTEMBER 3, 1998, DETAILING THE IMPLEMENTATION OF THE ORDINANCE ON
ROYALTIES (AMENDED), AND DECREE No. 147/2006/ND-CP OF DECEMBER 1, 2006,
AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF DECREE No. 68/1998/ND-CP
THE MINISTER OF FINANCE
Pursuant to the Ordinance on Royalties (amended);
Pursuant to the Government’s Decree No. 68/1998/ND-CP of September 3, 1998,
detailing the implementation of the Ordinance on Royalties (amended);
Pursuant to the Government’s Decree No. 147/2006/ND-CP of December 1, 2006,
amending and supplementing a number of articles of Decree No. 68/1998/ND-CP of
September 3, 1998, detailing the implementation of the Ordinance on Royalties
(amended);
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003, defining
the functions, tasks, powers and organizational structure of the Ministry of
Finance;
At the proposal of the director of the Tax Policy Department,
DECIDES:
Article 1.- To promulgate together with this Decision the
Tariff adjusting tax rates in the Royalties Tariff attached to the Government’s
Decree No. 68/1998/ND-CP of September 3, 1998, detailing the implementation of
the Ordinance on Royalties (amended), and Decree No. 147/2006/ND-CP of December
1, 2006, amending and supplementing a number of articles of Decree No.
68/1998/ND-CP.
Article 2.- For petroleum oil and gas, the provisions of
Articles 44 and 45 of the Government’s Decree No. 48/2000/ND-CP of September
12, 2000, detailing the implementation of the Petroleum Law, apply.
Article 3.- This Decision takes effect 15 days after its
publication in “CONG BAO”[1]
and replaces the Royalties Tariff (Appendix 2) attached to the Finance
Ministry’s Circular No. 42/2007/TT-BTC of April 27, 2007, guiding the
implementation of the Government’s
Decree No. 68/1998/ND-CP of September 3, 1998, detailing the
implementation of the Ordinance on Royalties (amended), and Decree No.
147/2006/ND-CP of December 1, 2006, amending and supplementing a number of
articles of Decree No. 68/1998/ND-CP.
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FOR THE MINISTER OF FINANCE
VICE MINISTER
Truong Chi Trung
ROYALTIES TARIFF
(Attached to the Finance Minister’s Decision
No. 16/2008/QD-BTC of April 14, 2008
No.
Groups and types of natural resources
Royalties rate (%)
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Metallic
minerals
1
Minerals
of ferrous metals (iron, manganese, titanium, etc.)
5
2
Minerals
of non-ferrous metals:
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-
Gold nuggets
-
Rare earths
-
Platinum, tin, tungsten, silver, antimony
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Lead, zinc, aluminum, bauxite, copper, nickel, cobalt, molybdenum, mercury,
magnesium, vanadium, platinum
-
Minerals of other non-ferrous metals
6
6
8
5
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II
Non-metallic
minerals (except for thermal mineral water and natural mineral water specified
in Section VII below)
1
Non-metallic
minerals used as common construction materials:
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Earth exploited for ground-leveling or fill-up or building of works
-
Non-metallic minerals used as other common construction materials (stone,
sand, gravel, earth for brick-making, etc.)
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4
2
Non-metallic
minerals used as high-grade construction materials (granite, dolomite, fire
clay, quartzite, etc.)
5
3
Non-metallic
minerals used in industrial production (pyrite, phosphorite, kaolin, mica,
technical quartz, stone for lime and cement manufacture, sand for glass
manufacture, etc.)
-
Particularly: apatite, serpentine
5
2
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Coal:
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Pit anthracite coal
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Open-cast anthracite coal
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Lignite, fat coal
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Other coals
2
3
3
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5
Gems:
a/
Diamond, ruby, sapphire, emerald, alexandrite, precious black opal
b/
Adrite, rhodonite, pyrope, beryl, spinel, topaz, crystalline quartz (purple
blue, greenish yellow, orange), chrysolite, precious opal (white or scarlet),
feldspar, birusa, nephrite
c/
Other gems
8
5
3
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Other
non-metallic minerals
2
III
Petroleum
(1)
IV
Gas
(2)
V
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1
Log
timber of various kinds:
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Group I
-
Group II
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Groups III and IV
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Groups V, VI, VII and VIII
40
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25
15
2
Pit
props
15
3
Timber
used as raw materials for paper production (storax, pines, etc.)
20
4
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20
5
Impregnated
timber, mangrove timber, cajuput timber
15
6
Tree
branches and tops, firewood
5
7
Bamboo
of all kinds
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8
Pharmaceutical
materials:
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Sandal-wood, codonopsis and aloe
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Anise, cinnamon, aquilegia, cardamom
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Pharmaceutical materials of other types
25
10
5
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Other
natural forest products:
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Wild birds and animals (allowed to be hunted)
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Other natural forest products
20
5
VI
Natural
aquatic resources
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Pearl, abalone, holothurian
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10
2
VII
Mineral
water, natural water
1
Natural
mineral water, purified natural water, bottled or canned
8
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Natural
water used for hydroelectricity generation
2
3
Natural
water exploited for production sectors (other than those specified at Points
1 and 2):
a)
Used as main or auxiliary raw materials which constitute material elements of
products
b)
Used for general production purposes (industrial hygiene, cooling,
steam-making, etc.)
- In
case ground water is used
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- In
case ground water is used
3
1
2
0
0.5
4
Natural
water exploited for purposes other than those specified at Points 1, 2 and 3
0
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a/
For services:
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Use of surface water
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Use of ground water
3
5
b/
For industrial production and construction:
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Use of surface water
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3
4
c/
For other purposes:
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Use of surface water
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Use of ground water
0
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VIII
Other natural resources
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Salangane's nests
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Other natural resources
20
10