Circular 05/2020/TT-BTC amending Circular 44/2017/TT-BTC

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ATTRIBUTE

Circular No. 05/2020/TT-BTC dated January 20, 2020 of the Ministry of Finance on amending and supplementing a number of Articles of the Circular No. 44/2017/TT-BTC dated May 12, 2017 of the Minister of Finance on the frame of royalty-liable prices for groups and types of resources with similar physical and chemical property
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Official number:05/2020/TT-BTCSigner:Tran Xuan Ha
Type:CircularExpiry date:Updating
Issuing date:20/01/2020Effect status:
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Fields:Tax - Fee - Charge , Natural Resources - Environment

SUMMARY

From March 05, 2020, royalty-liable prices of many minerals shall change

On January 20, 2020, the Ministry of Finance issues the Circular No. 05/2020/TT-BTC on amending and supplementing a number of Articles of the Circular No. 05/2020/TT-BTC dated May 12, 2017 of the Minister of Finance on 44/2017/TT-BTC on the frame of royalty-liable prices for groups and types of resources with similar physical and chemical property.

Accordingly, to change the minimum royalty-liable prices of soil exploited for ground leveling and work construction from VND 49.000 per m3 down to VND 27.000 per m3. The maximum price remains unchanged.

In addition, as the former regulations, limestone for manufacturing industrial lime (exploited mineral) shall have the minimum royalty-liable prices of VND 161.000 per m3 and the maximum royalty-liable prices of VND 63.000 per m3, now the royalty-liable prices shall be lower to VND 63.000 per m3 and VND 90.000 per m3.

For the backfill sand (including saline sand), which has the former maximum royalty-liable price of VND 80.000 per m3now shall be up to VND 200.000 per m3. Besides, this Circular add a  frame of royalty-liable prices for CO2 which is recovered from natural mineral water with the minimum price of VND 2.3 million per ton and the maximum price of VND 2.8 million per ton.

This Circular also repeal the transitional provisions of the Circular No. 44/2017/TT-BTC on that the type of resources in the price table of royalties tax issued by the provincial People's Committee no longer consistent with the price frame of taxable natural resources, the provincial People's Committee shall issue the adjusted document that no later than 90 days from the Circular No. 44/2017/TT-BTC is no longer applicable.

This Circular takes effect from March 05, 2020.

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Effect status: Known

THE MINISTRY OF FINANCE

--------

No: 05/2020/TT-BTC

            THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness

------------

Hanoi, January 20, 2020

 CIRCULAR

On amending and supplementing a number of Articles of the Circular No. 44/2017/TT-BTC dated May 12, 2017 of the Minister of Finance on the frame of royalty-liable prices for groups and types of resources with similar physical and chemical property

-----------------------

Pursuant to the Law No. 45/2009/QH12 on Royalties dated November 25, 2009;

Pursuant to the Law No. 11/2012/QH13 on Prices dated June 20, 2012 and its guiding documents;

Pursuant to the Resolution No. 1084/2015/UBTVQH13 dated December 10, 2015 of the National Assembly Standing Committee on promulgating the Tariff Schedule of Royalties;

Pursuant to the Government’s Decree No. 50/2010/ND-CP of May 15, 2018, detailing a number of articles of the Law on Royalties;

Pursuant to the Government’s Decree No. 12/2015/ND-CP on detailing the implementation of the Law Amending and Supplementing a Number of Articles of the Tax Laws and amending and supplementing a number of articles of the decrees on taxes;

Pursuant to the Government's Decree No. 87/2017/ND-CP dated July 26, 2017 defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the request of the Director of the General Department of Taxation;

The Minister of Finance hereby promulgates the Circular on amending and supplementing a number of Articles of the CIRCULAR No. 44/2017/TT-BTC dated May 12, 2017 of the Minister of Finance on 44/2017/TT-BTC on the frame of royalty-liable prices for groups and types of resources with similar physical and chemical property.

Article 1. To amend and supplement a number of Articles of the Circular No. 44/2017/TT-BTC dated May 12, 2017 of the Minister of Finance on 44/2017/TT-BTC on the frame of royalty-liable prices for groups and types of resources with similar physical and chemical property (Hereinafter referred to as the Circular No 44/2017/TT-BTC):

1. To amend and supplement Clause 4 Article 5 of the Circular No 44/2017/TT-BTC as follow:

“4. Royalty-liable prices in the Table of Royalty-liable prices must conform with the frame of Royalty-liable prices (higher than or equal to the minimum price and lower than or equal to the maximum price), of the group and type of mineral prescribed in the frame of royalty-liable prices, except for case prescribed in Article 6 this Circular.”

2. To replace the Appendices No. I, II, III and V  issued together with the Circular No. 44/2017/TT-BTC by the Appendices  No. I, II, III and V issued together with this Circular

3. To add the Appendix No. VII - Price bracket for calculation of royalties on other resources issued together with this Circular.

Article 2. To repeal Article 8 of the Circular No. 44/2017/TT-BTC.

Article 3. Effect

1. This Circular takes effect on May 05, 2020.

2. Any problem arising in the course of implementation should be promptly reported to the Ministry of Finance to review and handle./.

 

For The Minister of Industry and Trade

The Deputy Minister

Tran Xuan Ha

 

THE MINISTRY OF FINANCE

Appendix I

THE FRAME  OF ROYALTY-LIABLE PRICES FOR METAL MINERALS

(Attached to the Circular No. 05/2020/TT-BTC dated January 20, 2020)

Unit: VND

Group number, category of natural resource

Name, category of natural resource

Mineral

Unit:

Royalty-liable prices of the mineral

Level

1

Level

2

Level

3

Level

4

Level

5

Level

6

Minimum price

Maximum price

I

 

 

 

 

 

Metallic minerals

 

 

 

 

I1

 

 

 

 

Iron

 

 

 

 

 

I101

 

 

 

Metallic Iron

Tons

8,000,000

10,000,000

 

 

I102

 

 

 

Magnetite Ores (have magnetite)

 

 

 

 

 

 

I10201

 

 

Magnetite ores has content of Fe <30%

Tons

250,000

350,000

 

 

 

I10202

 

 

Magnetite ores has content of 30%≤Fe<40%

Tons

350,000

450,000

 

 

 

I10203

 

 

Magnetite ores has content of

40%≤Fe<50%

Tons

450,000

700,000

 

 

 

I10204

 

 

Magnetite ores has content of 50%≤Fe<60%

Tons

700,000

1,000,000

 

 

 

I10205

 

 

Magnetite ores has content of

Fe≥60%

Tons

1,000,000

1,500,000

 

 

I103

 

 

 

Limonite Ores (without magnetite)

 

 

 

 

 

 

I10301

 

 

Limonite ores has content of

Fe<30%

Tons

150,000

210,000

 

 

 

I10302

 

 

Limonite ores has content of

30%<Fe≤40%

Tons

210,000

280,000

 

 

 

I10303

 

 

Limonite ores has content of

40%<Fe≤50%

Tons

280,000

340,000

 

 

 

I10304

 

 

Limonite ores has content of

50%<Fe≤60%

Tons

340,000

420,000

 

 

 

I10305

 

 

Limonite ores has content of

Fe>60%

Tons

420,000

600,000

 

 

I104

 

 

 

Diluvial iron Ore

Tons

150,000

180,000

 

I2

 

 

 

 

Manganese

 

 

 

 

 

I201

 

 

 

Manganese ores has content of

Mn20%

Tons

490,000

700,000

 

 

I202

 

 

 

Manganese ores has content of

20%<Mn25%

Tons

700,000

1,000,000

 

 

I203

 

 

 

Manganese ores has content of

25%<Mn30%

Tons

1,000,000

1,300,000

 

 

I204

 

 

 

Manganese ores has content of

30%<Mn5%

Tons

1,300,000

1,600,000

 

 

I205

 

 

 

Manganese ores has content of

35%<Mn40%

Tons

1,600,000

2,100,000

 

 

I206

 

 

 

Manganese ores has content of Mn                                             >40%

Tons

2,100,000

3,000,000

 

I3

 

 

 

 

Titanium

 

 

 

 

 

I301

 

 

 

Original Titanium ores (ilmenit)

 

 

 

 

 

 

I30101

 

 

Original Titanium ores has content of

TiO210%

Tons

110,000

150,000

 

 

 

I30102

 

 

Original Titanium ores has content of 10%<TiO2≤15%

Tons

150,000

210,000

 

 

 

I30103

 

 

Original Titanium ores has content of

15%<TiO2≤20%

Tons

210,000

300,000

 

 

 

I30104

 

 

Original Titanium ores has content of

TiO2>20%

Tons

385,000

550,000

 

 

I302

 

 

 

Placer deposit Titanium ore

 

 

 

 

 

 

I30201

 

 

Unwrought placer deposit Titanium ore

Tons

1,000,000

1,300,000

 

 

 

I30202

 

 

Processed placer deposit titanium ores (Titanium concentrates)

 

 

 

 

 

 

 

I3020201

 

Ilmenite

Tons

1,950,000

2,600,000

 

 

 

 

I3020202

 

Zirconium ores has content of

ZrO2<65%

Tons

6,600,000

7,000,000

 

 

 

 

I3020203

 

Zirconium ores has content of

ZrO2≥65%

Tons

15,000,000

18,000,000

 

 

 

 

I3020204

 

Rutile

Tons

7,700,000

11,000,000

 

 

 

 

I3020205

 

Monazite

Tons

24,500,000

35,000,000

 

 

 

 

I3020206

 

Manhectic

Tons

700,000

850,000

 

 

 

 

I3020207

 

Titanium slag

Tons

10,500,000

15,000,000

 

 

 

 

I3020208

 

Others

Tons

3,000,000

4,000,000

 

I4

 

 

 

 

Gold

 

 

 

 

 

I401

 

 

 

Original Gold Ore

 

 

 

 

 

 

I40101

 

 

Gold ores has content of

Au <2 gram/ton

Tons

910,000

1,300,000

 

 

 

I40102

 

 

Gold ores has content of 2≤Au<3 gram/ton

Tons

1,330,000

1,900,000

 

 

 

I40103

 

 

Gold ores has content of 3≤Au<4 gram/ton

Tons

1,900,000

2,500,000

 

 

 

I40104

 

 

Gold ores has content of 4≤Au<5 gram/ton

Tons

2,500,000

3,200,000

 

 

 

I40105

 

 

Gold ores has content of 5≤Au<6 gram/ton

Tons

3,200,000

3,800,000

 

 

 

I40106

 

 

Gold ores has content of 6≤Au<7 gram/ton

Tons

3,800,000

4,500,000

 

 

 

I40107

 

 

Gold ores has content of 7≤Au<8 gram/ton

Tons

4,500,000

5,100,000

 

 

 

I40108

 

 

Gold ores has content of 2≤Au<8 gram/ton

Tons

5,100,000

6,200,000

 

 

I402

 

 

 

Metallic gold (in powder form); placer deposit gold

kg

750,000,000

1,000,000,000

 

 

I403

 

 

 

Gold ores and concentrates

 

 

 

 

 

 

I40301

 

 

Gold ores and concentrates has content of 82 <Au ≤240gram/ton

Tons

154,000,000

220,000,000

 

 

 

I40302

 

 

Gold ores and concentrates has content of

Au > 240 gram/ton

Tons

175,000,000

250,000,000

 

I5

 

 

 

 

Rare Earth

 

 

 

 

 

I501

 

 

 

Rare Earth ores has content of TR2O31%

Tons

84,000

120,000

 

 

I502

 

 

 

Original Titanium ores has content of

1%<TR2O32%

Tons

133,000

190,000

 

 

I503

 

 

 

Rare Earth ores has content of 2%< TR2O33%

Tons

190,000

270,000

 

 

I504

 

 

 

Rare Earth ores has content of

3%<TR2O34%

Tons

270,000

350,000

 

 

I505

 

 

 

Rare Earth ores has content of

4%<TR2O35%

Tons

350,000

430,000

 

 

I506

 

 

 

Rare Earth ores has content of

5%<TR2O310%

Tons

490,000

700,000

 

 

I507

 

 

 

Rare Earth ores has content of

>10% TR2O3

Tons

1,050,000

1,500,000

 

I6

 

 

 

 

Platinum, silver and tin

 

 

 

 

 

I601

 

 

 

Platinum (1)

 

 

 

 

 

I602

 

 

 

Silver

kg

16,000,000

19,200,000

 

 

I603

 

 

 

Tin

 

 

 

 

 

 

I60301

 

 

Original Tin Ore

 

 

 

 

 

 

 

I6030101

 

Original Tin Ores has content of

0.2%<SnO2 ≤0.4%

Tons

896,000

1,280,000

 

 

 

 

I6030102

 

Original Tin Ores has content of 0.4%<SnO2≤0.6%

Tons

1,280,000

1,790,000

 

 

 

 

I6030103

 

Original Tin Ores has content of

0.6%<SnO2 ≤0.8%

Tons

1,790,000

2,300,000

 

 

 

 

I6030104

 

Original Tin Ores has content of

0.8%<SnO2 ≤1%

Tons

2,300,000

2,810,000

 

 

 

 

I6030105

 

Original Tin Ores has content of

SnO2>1%

Tons

2,810,000

3,372,000

 

 

 

I60302

 

 

Tin Ores and concentrates has content of

SnO2≥ 70% (placer deposits, original ores)

Tons

170,000,000

204,000,000

 

 

 

I60303

 

 

Metallic Tin

Tons

255,000,000

320,000,000

 

I7

 

 

 

 

Tungsten (wolfram), Antimony

 

 

 

 

 

I701

 

 

 

Tungsten

 

 

 

 

 

 

I70101

 

 

Tungsten ores has content of

0.1%<WO3≤0.3%

Tons

1,295,000

1,850,000

 

 

 

I70102

 

 

Tungsten ores has content of

0.3%<WO3≤0.5%

Tons

1,939,000

2,770,000

 

 

 

I70103

 

 

Tungsten ores has content of

0.5%<WO3≤0.7%

Tons

2,905,000

4,150,000

 

 

 

I70104

 

 

Tungsten ores has content of

0.7%<WO3≤1%

Tons

4,150,000

5,070,000

 

 

 

I70105

 

 

Tungsten ores has content of WO3>1%

Tons

5,070,000

6,084,000

 

 

I702

 

 

 

Antimony

 

 

 

 

 

 

I70201

 

 

Metallic Antimony

Tons

100,000,000

120,000,000

 

 

 

I70202

 

 

Antimony Ore

 

 

 

 

 

 

 

I7020201

 

Antimony Ores has content of

Sb ≤5%

Tons

6,041,000

8,630,000

 

 

 

 

I7020202

 

Antimony Ores has content of

5<Sb≤10%

Tons

10,080,000

14,400,000

 

 

 

 

I7020203

 

Antimony Ores has content of 10%<Sb≤15%

Tons

14,400,000

20,130,000

 

 

 

 

I7020204

 

Antimony Ores has content of 15%<Sb≤20%

Tons

20,130,000

28,750,000

 

 

 

 

I7020205

 

Antimony Ores has content of Sb>20%

Tons

28,750,000

34,500,000

 

I8

 

 

 

 

Lead and Zinc

 

 

 

 

 

I801

 

 

 

Metallic Lead and Zinc

Tons

37,000,000

45,000,000

 

 

I802

 

 

 

Lead or Zinc ores and concentrates

 

 

 

 

 

 

I80201

 

 

Lead ores and concentrates

 

 

 

 

 

 

 

I8020101

 

Lead ores and concentrates has content of Pb<50%

Tons

11,550,000

16,500,000

 

 

 

 

I8020102

 

Lead ores and concentrates has content of  Pb≥50%

Tons

16,500,000

23,571,000

 

 

 

I80202

 

 

Zinc ores and concentrates

 

 

 

 

 

 

 

I8020201

 

Zinc ores and concentrates has content of

Zn<50%

Tons

4,000,000

5,000,000

 

 

 

 

I8020202

 

Zinc ores and concentrates has content of

Zn≥50%

Tons

5,000,000

7,000,000

 

 

I803

 

 

 

Lead or Zinc ores

 

 

 

 

 

 

I80301

 

 

Lead + Zinc ores has content of

Pb+Zn<5%

Tons

560,000

800,000

 

 

 

I80302

 

 

Lead + Zinc ores has content of  5%≤Pb+Zn<10%

Tons

931,000

1,330,000

 

 

 

I80303

 

 

Lead + Zinc ores has content of  10%≤Pb+Zn<15%

Tons

1,330,000

1,870,000

 

 

 

I80304

 

 

Lead + Zinc ores has content of

Pb+Zn≥15%

Tons

1,870,000

2,244,000

 

I9

 

 

 

 

Aluminum, Bauxite

 

 

 

 

 

I901

 

 

 

Sedimentary Bauxite ore

Tons

52,500

75,000

 

 

I902

 

 

 

Bauxite laterite Ore

Tons

260,000

390,000

 

I10

 

 

 

 

Copper

 

 

 

 

 

I1001

 

 

 

Copper ore

 

 

 

 

 

 

I100101

 

 

Copper ores has content of

Cu<0.5%

Tons

483,000

690,000

 

 

 

I100102

 

 

Copper ores has content of

0.5%≤Cu<1%

Tons

959,000

1,370,000

 

 

 

I100103

 

 

Copper ores has content of

1%≤Cu<2%

Tons

1,603,000

2,290,000

 

 

 

I100104

 

 

Copper ores has content of

2%≤Cu<3%

Tons

2,290,000

3,210,000

 

 

 

I100105

 

 

Copper ores has content of

3%≤Cu<4%

Tons

3,210,000

4,120,000

 

 

 

I100106

 

 

Copper ores has content of

4%≤Cu<5%

Tons

4,120,000

5,500,000

 

 

 

I100107

 

 

Copper ores has content of

Cu≥5%

Tons

5,500,000

6,600,000

 

 

I1002

 

 

 

Copper ores and concentrates has content of

Cu<20%

Tons

16,500,000

19,800,000

 

 

I1003

 

 

 

Copper ores and concentrates has content of Cu ≥20% (except for industrial products)

Tons

19,800,000

25,000,000

 

I11

 

 

 

 

Nickel ores

 

 

 

 

 

I1101

 

 

 

Nickel ores has content of

Ni<0,5%

Tons

268,000

671,000

 

 

I1102

 

 

 

Nickel ores has content of 0.5 Ni <0.75%

Tons

671,000

1,006,000

 

 

I1103

 

 

 

Nickel ores has content of

0.75% Ni <1%

Tons

1,006,000

1,341,000

 

 

I1104

 

 

 

Nickel ores has content of

1 ≤Ni <1.25%

Tons

1,341,000

1,677,000

 

 

I1105

 

 

 

Nickel ores has content of

1.25 ≤Ni <1.5%

Tons

1,677,000

2,012,000

 

 

I1106

 

 

 

Nickel ores has content of

1.5 ≤Ni <1.75%

Tons

2,012,000

2,347,000

 

 

I1107

 

 

 

Nickel ores has content of

1.75 ≤Ni <2%

Tons

2,347,000

2,683,000

 

I12

 

 

 

 

Cobalt, molybdenum, mercury, magnesium and vanadium

 

 

 

 

 

I1201

 

 

 

Molybdenum

Tons

2,800,000

3,500,000

 

 

I1202

 

 

 

Cobalt, mercury, magnesium and vanadium (1)

 

 

 

 

I13

 

 

 

 

Other metallic minerals

 

 

 

 

 

I1301

 

 

 

Bismuth ores and concentrates has content of

10%Bi<20%

Tons

11,400,000

13,700,000

 

 

I1302

 

 

 

Chromium ores has content of Cr≥40%

Tons

3,000,000

3,600,000

Note: (1): Not yet incurred

 

THE MINISTRY OF FINANCE

APPENDIX II

THE FRAME  OF ROYALTY-LIABLE PRICES FOR NON-METALLIC MINERALS

(Attached to the Circular No. 05/2020/TT-BTC dated January 20, 2020)

 

Unit: VND

Group number, category of natural resource

Name, category of natural resource/ Mineral

Unit:

Royalty-liable prices of the mineral

Level

1

Level

2

Level

3

Level

4

Level

5

Level

6

Minimum price

Maximum price

II

 

 

 

 

 

Non-metallic minerals

 

 

 

 

II1

 

 

 

 

Soil exploited for ground leveling and work construction

m3

27,000

70,000

 

II2

 

 

 

 

Rock

 

 

 

 

 

II201

 

 

 

Pebbles

 

 

 

 

 

 

II20101

 

 

White grits

m3

400,000

480,000

 

 

 

II20102

 

 

Others cobblestones, pebbles, grits

 

100,000

240,000

 

 

II202

 

 

 

Rocks

 

 

 

 

 

 

II20201

 

 

Stone blocks for sawn (except for white marble, granite and dolomite)

 

 

 

 

 

 

 

II2020101

 

Stone blocks for sawn with surface area under 0.1m2

m3

700,000

1,000,000

 

 

 

 

II2020102

 

Stone blocks for sawn with surface area from 0.1m2 to under 0.3m2

m3

1,400,000

2,000,000

 

 

 

 

II2020103

 

Stone blocks for sawn with surface area from 0.3m2 to under 0.6 m2

m3

4,200,000

6,000,000

 

 

 

 

II2020104

 

Stone blocks for sawn with surface area from 0.6m2 to under 01 m2

m3

6,000,000

8,000,000

 

 

 

 

II2020105

 

Stone blocks for sawn with surface area from 01 m2 and large  

m3

8,000,000

10,000,000

 

 

 

II20202

 

 

Fine art stone (including all kinds of fine art stone)

 

 

 

 

 

 

 

II2020201

 

Fine art stone with the monolith under 0.4m3

m3

700,000

1,000,000

 

 

 

 

II2020202

 

Fine art stone with the monolith 0.4m3 to under 1m3

m3

1,400,000

2,000,000

 

 

 

 

II2020203

 

Fine art stone with the monolith 1m3 to under 3m3

m3

2,100,000

3,000,000

 

 

 

 

II2020204

 

Fine art stone with the monolith under 3m3

m3

3,000,000

4,000,000

 

 

 

II20203

 

 

Stone of common construction material

 

 

 

 

 

 

 

II2020301

 

Mixed stone after blasting, crushing rocks (exploited minerals)

m3

70,000

100,000

 

 

 

 

II2020302

 

Fence stone

m3

77,000

150,000

 

 

 

 

II2020303

 

Aggregate stone

m3

80,000

200,000

 

 

 

 

II2020304

 

Other crushed stone

m3

90,000

240,000

 

 

 

 

II2020305

 

Loca stone

m3

140,000

200,000

 

 

 

 

II2020306

 

Split stone

 

280,000

400,000

 

 

 

 

II2020307

 

Stone dust and plaster stone

 

60,000

100,000

 

 

 

II20204

 

 

Basalt stone in cube or pillar form

m3

1,000,000

2,000,000

 

II3

 

 

 

 

Stone for calcining and cement production

 

 

 

 

 

II301

 

 

 

Limestone for manufacturing industrial lime (exploited mineral)

m3

63,000

90,000

 

 

II302

 

 

 

Material stone for cement production

 

 

 

 

 

 

II30201

 

 

Limestone for manufacturing cement (exploited mineral)

m3

84,000

150,000

 

 

 

II30202

 

 

Clay stone for manufacturing cement (exploited mineral)

m3

63,000

90,000

 

 

 

II30203

 

 

Stone additives for cement production

 

 

 

 

 

 

 

II3020301

 

Pozzolan stone (exploited mineral)

m3

100,000

120,000

 

 

 

 

II3020302

 

Silica sandstone exploited mineral)

m3

45,000

60,000

 

 

 

 

II3020303

 

Black silica sandstone (exploited mineral)

m3

45,000

60,000

 

 

 

 

II3020304

 

Iron laterite ores (exploited mineral)

Tons

105,000

150,000

 

II4

 

 

 

 

White marble

 

 

 

 

 

II401

 

 

 

White marble in size ≥ 0.4 m3, not yet classified after exploitation on color and quality

m3

250,000

450,000

 

 

II402

 

 

 

Block white marble in size ≥0,4m3 to be sawed as tiling

 

 

 

 

 

 

II40201

 

 

Type 1- white evenly

m3

15,000,000

18,000,000

 

 

 

II40202

 

 

Type 2 - swirly and veiny

m3

10,500,000

15,000,000

 

 

 

II40203

 

 

Type  3 - gray or  others color

m3

7,000,000

10,000,000

 

 

II403

 

 

 

Block white marble in size <0,4m3 to be sawed as tiling

m3

3,000,000

3,900,000

 

 

II404

 

 

 

White marble for carbonate powder production

m3

140,000

400,000

 

 

II405

 

 

 

White marble in size <0,4 m3 for fine art production

m3

1,200,000

1,560,000

 

 

II406

 

 

 

White marble to  be use as artificial pebbles

m3

200,000

400,000

 

II5

 

 

 

 

Sand

 

 

 

 

 

II501

 

 

 

Backfill sand (including saline sand)

m3

56,000

200,000

 

 

II502

 

 

 

Construction sand

 

 

 

 

 

 

II50201

 

 

Black construction sand

m3

56,000

200,000

 

 

 

II50202

 

 

Yellow construction sand

 m3

105,000

350,000

 

 

II503

 

 

 

Yellow  sand for manufacturing industrial production (exploited mineral)

m3

105,000

150,000

 

II6

 

 

 

 

Sand using in glass production

m3

245,000

350,000

 

II7

 

 

 

 

Soil used for brick-making

m3

50,000

200,000

 

II8

 

 

 

 

Granite stone

 

 

 

 

 

II801

 

 

 

Ruby Granite stone

m3

6,000,000

8,000,000

 

 

II802

 

 

 

Red Granite stone

m3

4,200,000

6,000,000

 

 

II803

 

 

 

Purple and white granite stone

m3

1,750,000

2,500,000

 

 

II804

 

 

 

Other color granite stone

m3

2,800,000

4,000,000

 

 

II805

 

 

 

Garbo and Diorite stone

m3

3,500,000

5,000,000

 

 

II806

 

 

 

Exploited Granite, Garbo and Diorite stone (not uniformity in color, size and recovery)

m3

800,000

1,000,000

 

 

II807

 

 

 

Semi weathered Granite stone

m3

48,000

70,000

 

II9

 

 

 

 

Refractory clay

 

 

 

 

 

II901

 

 

 

Refractory clay in white, gray, gray white

Tons

266,000

380,000

 

 

II902

 

 

 

Refractory clay in others color

Tons

126,000

180.000

 

II10

 

 

 

 

Dolomite, quartzite

 

 

 

 

 

II1001

 

 

 

Dolomite

 

 

 

 

 

 

II100101

 

 

Dolomite not yet classified after exploitation on color and quality

m3

315,000

450,000

 

 

 

II100102

 

 

Dolomite block used in sawing (except for group ‎‎II100104)

 

 

 

 

 

 

 

II10010201

 

Stone blocks for sawn with surface area under 0.3m2

m3

2,800,000

4,000,000

 

 

 

 

II10010202

 

Stone blocks for sawn with surface area from 0.3m2 to under 0.6m2

m3

5,600,000

8,000,000

 

 

 

 

II10010203

 

Stone blocks for sawn with surface area from 0.6m2 to under 1 m2

m3

8,000,000

10,000,000

 

 

 

 

II10010204

 

Stone blocks for sawn with surface area from 1m2 or larger

m3

10,000,000

12,000,000

 

 

 

II100103

 

 

Dolomite material using in industrial production

m3

140,000

200,000

 

 

 

II100104

 

 

Dolomite in wood swirl color

m3

18,000,000

30,000,000

 

 

II1002

 

 

 

Quartzite

 

 

 

 

 

 

II100201

 

 

Common Quartzite ores

Tons

112,000

160,000

 

 

 

II100202

 

 

Quartzite ores (quartz crystal)

Tons

210,000

300,000

 

 

 

II100203

 

 

Quartzite (use piezoelectric)

Tons

1,500,000

1,800,000

 

 

II1003

 

 

 

Pyrophyllite

 

 

 

 

 

 

II100301

 

 

Pyrophyllite (exploited mineral)

Tons

100,000

136,000

 

 

 

II100302

 

 

Pyrophyllite contains

25%< Al2O3≤30%

Tons

152,600

218,000

 

 

 

II100303

 

 

Pyrophyllite contains

30%< Al2O3≤33%

Tons

329,700

471,000

 

 

 

II100304

 

 

Pyrophyllite contains

Al2O3>33%

Tons

471,000

565,000

 

II11

 

 

 

 

Kaolin (Kaolin, white clay/sedimentary clay; Feldspar ores as ceramic material)

 

 

 

 

 

II1101

 

 

 

Kaolin (exploited, unrefined)

Tons

150,000

300,000

 

 

II1102

 

 

 

Sifted kaolin

Tons

560,000

800,000

 

 

II1103

 

 

 

Feldspar ores as ceramic material (exploited)

Tons

150,000

350,000

 

 

II1104

 

 

 

Weathered Feldspar

Tons

60,000

90,000

 

II12

 

 

 

 

Mica, technical Quartz

 

 

 

 

 

II1201

 

 

 

Mica

 

 

 

 

 

 

II120101

 

 

Mica

Tons

1,200.000

1,600,000

 

 

 

II120102

 

 

Sericite

Tons

350,000

420,000

 

 

 

II120103

 

 

Sericite slate is recovered from sericite mining

Tons

120,000

160,000

 

 

II1202

 

 

 

Technical Quartz

 

 

 

 

 

 

II120201

 

 

Technical Quartz

Tons

250,000

300,000

 

 

 

II120202

 

 

Quartz powder

Tons

1,050,000

1,500,000

 

 

 

II120203

 

 

Quartz beads

Tons

1,500,000

1,800,000

 

II13

 

 

 

 

Pyrite, Phosphorite

 

 

 

 

 

II1301

 

 

 

Pyrite ores

 

 

 

 

 

II1302

 

 

 

Phosphorite ores

 

 

 

 

 

 

II130201

 

 

Phosphorite ores has content of

P2O5 < 20%

Tons

350,000

500,000

 

 

 

II130202

 

 

Phosphorite ores has content of

20% ≤ P2O5 < 30%

Tons

500,000

600,000

 

 

 

II130203

 

 

Phosphorite ores has content of

P2O5 ≥ 30%

Tons

600,000

800,000

 

II14

 

 

 

 

Apatite

 

 

 

 

 

II1401

 

 

 

Type I Apatite

 

 

 

 

 

 

II140101

 

 

Type I cube Apatite

Tons

1,400,000

1,700,000

 

 

 

II140102

 

 

Type I powder Apatite

Tons

900,000

1,400,000

 

 

II1402

 

 

 

Type II Apatite

Tons

850,000

1,100,000

 

 

II1403

 

 

 

Type III Apatite

Tons

350,000

500,000

 

 

II1404

 

 

 

Chosen Apatite

Tons

1,100,000

1,400,000

 

II15

 

 

 

 

Serpentine (Serpentine ores)

Tons

125,000

150,000

 

II16

 

 

 

 

Pit anthracite coal

 

 

 

 

 

II1601

 

 

 

Exploited clean coal (coal dust 0, -15, Cab coal -15)

Tons

1,306,000

1,567,200

 

 

II1602

 

 

 

Cab coal

 

 

 

 

 

 

II160201

 

 

Cab coal 1a, 1b, 1c

Tons

2,784,600

3,978,000

 

 

 

II160202

 

 

Cab coal 2a, 2b

Tons

3,281,000

4,202,400

 

 

 

II160203

 

 

Cab coal 3a, 3b

Tons

3,438,000

4,149,600

 

 

 

II160204

 

 

Cab coal 4a, 4b

Tons

3,404,520

4,863,600

 

 

 

II160205

 

 

Cab coal 5a, 5b

Tons

3,050,880

4,358,400

 

 

 

II160206

 

 

Cab coal don 6a, 6b, 6c

Tons

2,747,000

3,296,000

 

 

 

II160207

 

 

Cab coal don 7a, 7b, 7c

Tons

1,351,560

1,930,800

 

 

 

II160208

 

 

Cab coal don 8a, 8b, 8c

Tons

828,000

1,112,400

 

 

II1603

 

 

 

Coal dust

 

 

 

 

 

 

II160301

 

 

Coal dust 1

Tons

2,606,000

3,127,200

 

 

 

II160302

 

 

Coal dust 2

Tons

2,713,000

3,255,600

 

 

 

II160303

 

 

Cab coal 3a, 3b, 3c

Tons

2,237,760

3,196,800

 

 

 

II160304

 

 

Cab coal 4a, 4b

Tons

1,706,880

2,438,400

 

 

 

II160305

 

 

Cab coal 5a, 5b

Tons

1,349,040

1,927,200

 

 

 

II160306

 

 

Cab coal 6a, 6b

Tons

1,065,120

1,521,600

 

 

 

II160307

 

 

Cab coal 7a, 7b, 7c

Tons

803,040

1,147,200

 

 

II1604

 

 

 

Peat

 

 

 

 

 

 

II160401

 

 

Selected peat 1a, 1b

Tons

805,000

966,000

 

 

 

II160402

 

 

Selected peat 2a, 2b

Tons

715,000

886,800

 

 

 

II160403

 

 

Selected peat 3a, 3c

Tons

568,000

741,600

 

 

 

II160404

 

 

Selected peat 4a, 4b, 4c

Tons

464,520

663,600

 

II17

 

 

 

 

Open-cast anthracite coal

 

 

 

 

 

II1701

 

 

 

Exploited clean coal (coal dust 0, -15, cube -15)

Tons

1,306,000

1,567,200

 

 

II1702

 

 

 

Cab coal

 

 

 

 

 

 

II170201

 

 

Cab coal 1a, 1b, 1c

Tons

2,784,600

3,978,000

 

 

 

II170202

 

 

Cab coal 2a, 2b

Tons

3,281,000

4,202,400

 

 

 

II170203

 

 

Cab coal 3a, 3b

Tons

3,438,000

4,149,600

 

 

 

II170204

 

 

Cab coal 4a, 4b

Tons

3,404,520

4,863,600

 

 

 

II170205

 

 

Cab coal 5a, 5b

Tons

3,050,880

4,358,400

 

 

 

II170206

 

 

Cab coal don 6a, 6b, 6c

Tons

2,747,000

3,296,000

 

 

 

II170207

 

 

Cab coal don 7a, 7b, 7c

Tons

1,351,560

1,930,800

 

 

 

II170208

 

 

Cab coal don 8a, 8b, 8c

Tons

828,000

1,112,400

 

 

II1703

 

 

 

Coal dust

 

 

 

 

 

 

II170301

 

 

Coal dust 1

Tons

2,606,000

3,127,200

 

 

 

II170302

 

 

Coal dust 2

Tons

2,713,000

3,255,600

 

 

 

II170303

 

 

Coal dust 3a, 3b, 3c

Tons

2,237,760

3,196,800

 

 

 

II170304

 

 

Coal dust 4a, 4b

Tons

1,706,880

2,438,400

 

 

 

II170305

 

 

Coal dust 5a, 5b

Tons

1,349,040

1,927,200

 

 

 

II170306

 

 

Coal dust 6a, 6b

Tons

1,065,120

1,521,600

 

 

 

II170307

 

 

Coal dust 7a, 7b, 7c

Tons

803,040

1,147,200

 

 

II1704

 

 

 

Peat

 

 

 

 

 

 

II170401

 

 

Selected peat 1a, 1b

Tons

805,000

966,000

 

 

 

II170402

 

 

Selected peat 2a, 2b

Tons

715,000

886,800

 

 

 

II170403

 

 

Selected peat 3a, 3b, 3c

Tons

568,000

741,600

 

 

 

II170404

 

 

Selected peat 4a, 4b, 4c

Tons

464,520

663,600

 

II18

 

 

 

 

Lignite and fat coal

 

 

 

 

 

II1801

 

 

 

Lignite

Tons

760,000

1,200,000

 

 

III802

 

 

 

Fat coal

 

 

 

 

 

 

II180201

 

 

Fat coal contain dry ash volume of Ak≤40%

Tons

1,750,000

2,500,000

 

 

 

II180202

 

 

Fat coal contain dry ash volume of Ak>40%

Tons

910,000

1,750,000

 

II19

 

 

 

 

Other coals

 

 

 

 

 

II1901

 

 

 

Peat

Tons

280,000

400,000

 

 

II1902

 

 

 

Other selected peat

Tons

136,000

176,800

 

 

II1903

 

 

 

Sieved residue coal

Tons

206,000

270,000

 

 

II1904

 

 

 

Acid residue of coal

Tons

192,000

250,000

 

 

II1905

 

 

 

Coal dust in raw coal 0-15 mm

Tons

1,523,000

2,000,000

 

 

II1906

 

 

 

Cab coal in raw coal 15-100 mm

Tons

2,302,000

3,000,000

 

II20

 

 

 

 

Diamond, ruby, sapphire

 

 

 

 

 

II2001

 

 

 

Raw Ruby not yet classified in size and quality

kg

800,000,000

960,000,000

 

 

II2002

 

 

 

Raw Sapphire not yet classified in size and quality

kg

800,000,000

960,000,000

 

 

II2003

 

 

 

Raw Corundum not yet classified in size and quality

kg

800,000,000

960,000,000

 

II21

 

 

 

 

Emerald, Alexandrite, Opal

 

 

 

 

II22

 

 

 

 

Adit, Rhodolite, Pyrope, Beryl, Spinel, Topaz

 

 

 

 

 

II2201

 

 

 

Beryl, onyx in blue, navy blue, bright turquoise

Piece

600,000

720,000

 

II23

 

 

 

 

Crystal Quart in color; Cryolite; precios Opal in white, red fire color; Biruza; Nefrite

 

 

 

 

 

II2301

 

 

 

Smoky quartz, transparent quartz, rutilated quartz

Tons

800,000,000

960,000,000

 

 

II2302

 

 

 

Anmethyst

Tons

1,000,000,000

1,200,000,000

 

 

II2303

 

 

 

Others type of crystal quartz

Tons

25,000,000

30,000,000

 

II24

 

 

 

 

Other non-metallic minerals

 

 

 

 

 

II2401

 

 

 

Baryte

 

 

 

 

 

 

II240101

 

 

Exploited Baryte ores has content of

BaSO4<20%

Tons

40,000

80,000

 

 

 

II240102

 

 

Exploited Baryte ores has content of

20% ≤ BaSO4 < 40%

Tons

110,000

300,000

 

 

 

II210103

 

 

Exploited Baryte ores has content of

40% ≤  BaSO4 < 60%

Tons

300,000

600,000

 

 

 

II240104

 

 

Baryte ores and concentrates has content of 60% ≤ BaSO4<70%

Tons

600,000

800,000

 

 

 

II240105

 

 

Baryte ores and concentrates has content of

BaSO4 ≥ 70%

Tons

800,000

1,000,000

 

 

II2402

 

 

 

Fluorite

 

 

 

 

 

 

II240201

 

 

Exploited Fluorite ores has content of CaF2 < 20%

Tons

65,000

150,000

 

 

 

II240202

 

 

Exploited Fluorite ores has content of 20% ≤ CaF2<30%

Tons

200,000

500,000

 

 

 

II240203

 

 

Exploited Fluorite ores has content of 30% ≤ CaF2<50%

Tons

500,000

2,500,000

 

 

 

II240204

 

 

Fluorite ores has content of 50% ≤ CaF2<70%

Tons

2,500,000

3,000,000

 

 

 

II240205

 

 

Fluorite Ores has content of 70%

≤ CaF2<90%

Tons

3,000,000

3,500,000

 

 

II2403

 

 

 

Exploited Diatomite ores

Tons

210,000

300,000

 

 

II2404

 

 

 

Graphite

 

 

 

 

 

 

II240401

 

 

Exploited Graphite ores

Tons

600,000

720,000

 

 

 

II240402

 

 

Graphite ores and concentrates

Tons

6,600,000

8,000,000

 

 

II2405

 

 

 

Tacl ores (Tale)

 

 

 

 

 

 

II240501

 

 

Exploited Tacl ores

Tons

630,000

900,000

 

 

 

II240502

 

 

Tacl powder

Tons

1,120,000

1,600,000

 

 

II2406

 

 

 

Mineral mud

Tons

910,000

1,300,000

 

 

II2407

 

 

 

Bentonite clay

m3

210,000

300,000

 

 

II2408

 

 

 

Silica ores

Tons

560,000

680,000

 

 

II2409

 

 

 

Magnesite ores

Tons

875,000

1,250,000

 

 

II2410

 

 

 

Feng shui stone

 

 

 

 

 

 

II241001

 

 

Petrified wood with height of < 20 cm

Piece

1,000,000

2,000,000

 

 

 

II241002

 

 

Petrified wood with height of 20-30 cm

Piece

2,000,000

2,400,000

 

 

 

II241003

 

 

Petrified wood with height of over 30 cm

Piece

3,000,000

3,600,000

 

 

 

II241004

 

 

Nazodac ironstone with high content of Corundum or Sapphire

kg

5,000

6,000

 

 

 

II241005

 

 

Calcite in pink, white, blue

kg

500,000

600,000

 

 

 

II241006

 

 

Fluorite in blue, purple, cobalt blue

kg

500,000

600,000

 

 

 

II241007

 

 

Limestone, Lime slate used in decorating rockery, feng shui

Tons

1,000,000

1,200,000

 

 

 

II241008

 

 

Black Tourmaline

Piece

500,000

600,000

 

 

 

II241009

 

 

Granite in deep red color, reddish brown, brown, used in making gemstone paintings, grinding powder with size smaller than 2.5mm

kg

3,000,000

3,600,000

 

 

 

II241010

 

 

Granite in deep red color, reddish brown, brown, used in making semi-jewelry with size of 2.5mm or larger

Piece

400,000

480,000

Note: (1): Not yet incurred

 

          THE MINISTRY OF FINANCE

 

APPENDIX III

ROYALTY-LIABLE PRICES OF THE NATURAL FORREST PRODUCTS

(Attached to the Circular No. 05/2020/TT-BTC dated January 20, 2020)

 

Unit: VND

Group number, category of natural resource

Name, category of natural resource/ Mineral

Unit:

Royalty-liable prices of the mineral

Level

1

Level

2

Level

3

Level

4

Level

5

Level

6

Minimum price

Maximum price

III

 

 

 

 

 

Natural forest products

 

 

 

 

III1

 

 

 

 

Timber of group I

 

 

 

 

 

III101

 

 

 

Dalbergia oliveri

 

 

 

 

 

 

III10101

 

 

Diameter (D) <25cm

m3

10,500,000

14,500,000

 

 

 

III10102

 

 

25cm ≤ D < 50cm

 

21,300,000

28,000,000

 

 

 

III10103

 

 

D ≥ 50 cm

m3

31,200,000

36,000,000

 

 

III102

 

 

 

Red Lauan (Shorea siamensis)

m3

5,110,000

7,300,000

 

 

III103

 

 

 

Pterocarpus macrocarpus

m3

20,000,000

26,000,000

 

 

III104

 

 

 

Keteleeria davidiana

m3

18,000,000

24,000,000

 

 

III105

 

 

 

Afzelia xylocarpa

 

 

 

 

 

 

III10501

 

 

D<25cm

m3

5,200,000

6,500,000

 

 

 

III10502

 

 

25cm ≤ D < 50cm

m3

19,600,000

28,000,000

 

 

 

III10503

 

 

D ≥ 50 cm

m3

28,200,000

35,000,000

 

 

III106

 

 

 

Sindora maritima

 

 

 

 

 

 

III10601

 

 

D<25cm

m3

4,800,000

6,000,000

 

 

 

III10602

 

 

25cm ≤ D < 50cm

m3

10,200,000

12,000,000

 

 

 

III10603

 

 

D ≥ 50 cm

m3

13,300,000

16,000,000

 

 

III107

 

 

 

Sindora siamensis

 

 

 

 

 

 

III10701

 

 

D<25cm

m3

3,300,000

4,000,000

 

 

 

III10702

 

 

25cm ≤ D < 50cm

m3

6,500,000

8,500,000

 

 

 

III10703

 

 

D ≥ 50 cm

m3

11,500,000

15,000,000

 

 

III108

 

 

 

Cupressus funebris

m3

35,000,000

40,000,000

 

 

III109

 

 

 

Dalbergia tonkinensis

m3

2,800,000,000

4,000,000,000

 

 

III110

 

 

 

Dysoxylon loureirii

m3

7,000,000

8,400,000

 

 

III111

 

 

 

Pterocarpus macrocarpus

 

 

 

 

 

 

III11101

 

 

D<25cm

m3

5,600,000

7,500,000

 

 

 

III11102

 

 

25cm ≤ D < 50cm

m3

13,900,000

18,700,000

 

 

 

III11103

 

 

D ≥ 50 cm

m3

21,400,000

22,800,000

 

 

III112

 

 

 

Pterocarpus santalinus

m3

14,000,000

16,800,000

 

 

III113

 

 

 

Chukrasia

m3

9,500,000

11,400,000

 

 

III114

 

 

 

Diospyros mun

m3

15,000,000

17,000,000

 

 

III115

 

 

 

Senna siamea

m3

4,620,000

6,600,000

 

 

III116

 

 

 

Fokienia hodginsii

 

 

 

 

 

 

III11601

 

 

D<25cm

m3

6,552,000

9,360,000

 

 

 

III11602

 

 

25cm ≤ D < 50cm

m3

12,600,000

18,000,000

 

 

 

III11603

 

 

D ≥ 50 cm

m3

18,000,000

24,000,000

 

 

III117

 

 

 

Melanorrhoea laccifera

m3

7,000,000

10000.000

 

 

III118

 

 

 

Fagraea fragrans

m3

7,700,000

11,000,000

 

 

III119

 

 

 

Dalbergia cochinchinensis

 

 

 

 

 

 

III11901

 

 

D<25cm

m3

7,300,000

7,500,000

 

 

 

III11902

 

 

25cm≤D<35cm

m3

12,400,000

14,500,000

 

 

 

III11903

 

 

35cm ≤ D < 50cm

 

21,600,000

28,000,000

 

 

 

III11904

 

 

50cm≤D≤65cm

m3

51,730,000

73,900,000

 

 

 

III11905

 

 

D≥ 65cm

m3

128,600,000

180,000,000

 

 

III120

 

 

 

Other species

 

 

 

 

 

 

III12001

 

 

D<25cm

m3

4,200,000

6,000,000

 

 

 

III12002

 

 

25cm ≤ D < 35cm

m3

7,600,000

8,400,000

 

 

 

III12003

 

 

35cm ≤ D < 50cm

m3

10,600,000

12,000,000

 

 

 

1III2004

 

 

D ≥ 50 cm

m3

16,300,000

23,000,000

 

III2

 

 

 

 

Timber of group II

 

 

 

 

 

III201

 

 

 

Xilya dolabriformis Benth

m3

6,400,000

7,000,000

 

 

III202

 

 

 

Pterocarpus pedatus Pierre

 

 

 

 

 

 

III20201

 

 

D<25cm

m3

7,600,000

9,500,000

 

 

 

III20202

 

 

25cm ≤ D < 50cm

m3

11,400,000

13,000,000

 

 

 

III20203

 

 

D ≥ 50 cm

m3

13,000,000

17,000,000

 

 

III203

 

 

 

Erythophloeum Fordii

 

 

 

 

 

 

III20301

 

 

D<25cm

m3

6,700,000

7,600,000

 

 

 

III20302

 

 

25cm ≤ D < 50cm

m3

10,800,000

14,000,000

 

 

 

III20303

 

 

D ≥ 50 cm

m3

14,000,000

16,000,000

 

 

III204

 

 

 

Burretiodendron hsienmu

 

 

 

 

 

 

III20401

 

 

D<25cm

m3

3,800,000

4,800,000

 

 

 

III20402

 

 

25cm ≤ D < 50cm

m3

7,500,000

8,000,000

 

 

 

III20403

 

 

D ≥ 50 cm

m3

10,200,000

11,500,000

 

 

III205

 

 

 

Hopea pierrie Hance

 

 

 

 

 

 

III20501

 

 

D<25cm

m3

4,200,000

6,000,000

 

 

 

III20502

 

 

25cm ≤ D < 50cm

m3

7,300,000

9,000,000

 

 

 

III20503

 

 

D≥50 cm

m3

13,300,000

15,000,000

 

 

III206

 

 

 

Xilya kerrii Craib et Hutchin

m3

4,550,000

6,500,000

 

 

III207

 

 

 

Homalium caryophyllaceum Benth

m3

5,500,000

7,000,000

 

 

III208

 

 

 

Madhuca

m3

7,600,000

10,000,000

 

 

III209

 

 

 

Madhuca pasquieri

m3

5,500,000

6,000,000

 

 

III210

 

 

 

Shorea roxburghii

 

3,700,000

4,400,000

 

 

III211

 

 

 

Vatica thorelii Pierre

m3

7,800,000

10,000,000

 

 

III212

 

 

 

Dialium cochinchinensis Pierre

m3

11,500,000

13,800,000

 

 

III213

 

 

 

Mesua ferrea Linn

 

 

 

 

 

 

III21301

 

 

D<25cm

 

3,100,000

3,700,000

 

 

 

III21302

 

 

25cm ≤ D < 50cm

m3

4,500,000

5,000,000

 

 

 

III21303

 

 

D ≥ 50 cm

m3

6,500,000

8,000,000

 

 

III214

 

 

 

Others specie

 

 

 

 

 

 

III21401

 

 

D<25cm

m

3,400,000

4,000,000

 

 

 

III21402

 

 

25cm ≤ D < 50cm

m3

6,300,000

9,000,000

 

 

 

III21403

 

 

D ≥ 50 cm

m3

10,500,000

12,000,000

 

III3

 

 

 

 

Timber of group III

 

 

 

 

 

III301

 

 

 

Lagerstroemia

m3

3,800,000

5,000,000

 

 

III302

 

 

 

Lagerstroemia flos reginae Retz

 

 

 

 

 

 

III30201

 

 

D<25cm

m3

2,700,000

3,100,000

 

 

 

III30202

 

 

25cm ≤ D < 50cm

m3

3,800,000

4,200,000

 

 

 

III30203

 

 

D ≥ 50 cm

m3

4,200,000

6,000,000

 

 

III303

 

 

 

Castanopsis indica A.DC.

m3

5,000,000

6,000,000

 

 

III304

 

 

 

Parashorea stellata Kury

 

 

 

 

 

 

III30401

 

 

D<25cm

m3

2,900,000

3,200,000

 

 

 

III30402

 

 

25cm ≤ D < 50cm

m3

4,100,000

5,000,000

 

 

 

III30403

 

 

D ≥ 50 cm

m3

9,000,000

10,000,000

 

 

III305

 

 

 

Shorea thorelii Pierre

m3

5,000,000

6,000,000

 

 

III306

 

 

 

Chukrasia sp

m3

5,400,000

6,000,000

 

 

III307

 

 

 

Aglaia gigantea Pellegrin

m3

6,000,000

7,200,000

 

 

III308

 

 

 

J.Vn.Parkr

 

 

 

 

 

 

III30801

 

 

D<25cm

m3

6,300,000

9,000,000

 

 

 

III30802

 

 

25cm ≤ D < 50cm

m3

9,100,000

13,000,000

 

 

 

III30803

 

 

D ≥ 50 cm

m3

13,000,000

18000,000

 

 

III309

 

 

 

Eucalyptus

m3

4,000,000

4,400,000

 

 

III310

 

 

 

Chukrasia sp

m3

5,000,000

6,000,000

 

 

III311

 

 

 

Lagerstroemia tomentosa Presl

m3

4,300,000

5,000,000

 

 

III312

 

 

 

Artocarpus integrifolia Linn

m3

4,500,000

5,400,000

 

 

III313

 

 

 

Tepana odorata Roxb

m3

6,000,000

7,200,000

 

 

III314

 

 

 

Hopea hainanensis Merr et chun

m3

4,300,000

5,000,000

 

 

III315

 

 

 

Tchtona grandis Linn

m

3,500,000

4,000,000

 

 

III316

 

 

 

Paviesia anamonsis

m3

5,000,000

6,000,000

 

 

III317

 

 

 

Nephelium chryseum

m3

5,000,000

6,000,000

 

 

III318

 

 

 

Shorea hypochra Hance

m3

4,000,000

4,400,000

 

 

III319

 

 

 

Others specie

 

 

 

 

 

 

III31901

 

 

D<25cm

m3

1,700,000

2,400,000

 

 

 

III31902

 

 

25cm ≤ D < 35cm

m3

3,300,000

4,000,000

 

 

 

III31903

 

 

35cm ≤ D < 50cm

m3

5,600,000

6,600,000

 

 

 

III31904

 

 

D ≥ 50 cm

m3

7,700,000

8,000,000

 

III4

 

 

 

 

Timber of group IV

 

 

 

 

 

III401

 

 

 

Litsea laucilimba

 

 

 

 

 

 

III40101

 

 

Length < 2m

m3

1,600,000

2,000,000

 

 

 

III40102

 

 

Length  ≥2m

m3

2,800,000

3,600,000

 

 

III402

 

 

 

Disoxylon traslucidum Pierre

m3

3,500,000

4,000,000

 

 

III403

 

 

 

Elacorarpus tomentorus DC

m3

2,100,000

2,600,000

 

 

III404

 

 

 

Varieties of Dipterocarpus

m3

3,000,000

3,600,000

 

 

III405

 

 

 

Varieties of Cinnamomum

m3

6,000,000

7,000,000

 

 

III406

 

 

 

Aglaia gigantea Pellegrin

m3

6,000,000

7,000,000

 

 

III407

 

 

 

Cinamomum camphora Nees

m3

1,100,000

1,200,000

 

 

III408

 

 

 

Cinamomum tonkinensis Pitard

m3

3,000,000

3,500,000

 

 

III409

 

 

 

Erythrophleum

m3

3,000,000

3,500,000

 

 

III410

 

 

 

Pinus

m3

2,500,000

2,800,000

 

 

III411

 

 

 

Podocarpus Imbricatus

m3

4,500,000

5,400,000

 

 

III412

 

 

 

Shorea harmandi Pierre

m3

2,900,000

3,300,000

 

 

III413

 

 

 

Phoebe cuneata Bl

 

 

 

 

 

 

III41301

 

 

D<35cm

m3

1,800,000

2,100,000

 

 

 

III41302

 

 

D≥ 35 cm

m3

3,500,000

4,100,000

 

 

III414

 

 

 

Brownlowia denysiana Pierre

m3

6,000,000

7,000,000

 

 

III415

 

 

 

Others specie

 

 

 

 

 

 

III41501

 

 

D<25cm

m3

1,300,000

1,800,000

 

 

 

III41502

 

 

25cm ≤ D < 35cm

m3

2,500,000

3,200,000

 

 

 

III41503

 

 

35cm ≤ D < 50cm

m3

3,900,000

4,200,000

 

 

 

III41504

 

 

D ≥ 50 cm

m3

5,200,000

6,000,000

 

III5

 

 

 

 

Timber of groups V, VI, VII and VIII and of other timer categories

 

 

 

 

 

III501

 

 

 

Timber of group V

 

 

 

 

 

 

III50101

 

 

Terminalia myriocarpa Henrila

m3

5,000,000

6,000,000

 

 

 

III50102

 

 

Schima crenata Korth

 

2,300,000

2,800,000

 

 

 

III50103

 

 

Swietenia mahogani Jaco

 

3,400,000

3,600,000

 

 

 

III50104

 

 

Dipterocarpus sp.

m3

3,800,000

4,500,000

 

 

 

III50105

 

 

Dipterocarpus duperreanus Pierre

m3

3,400,000

3,600,000

 

 

 

III50106

 

 

Dipterocarpus tuberculatus

m3

3,200,000

3,500,000

 

 

 

III50107

 

 

Dipterocarpusjourdanii Pierre

m3

3,000,000

3,600,000

 

 

 

III50108

 

 

Makhamie cauda-felina Craib

m3

4,500,000

5,400,000

 

 

 

III50109

 

 

Senna siamea

m3

1,900,000

2,200,000

 

 

 

III50110

 

 

Casuarina equisetifolia Forst.

m3

4,500,000

5,400,000

 

 

 

III50111

 

 

Cinamomum borusifolum nees

m3

700,000

900,000

 

 

 

III50112

 

 

Pinus latteri

m3

3,000,000

3,500,000

 

 

 

III50113

 

 

Others specie

 

 

 

 

 

 

 

III5011301

 

D<25cm

m3

1,260,000

1,800,000

 

 

 

 

III5011302

 

25cm ≤ D < 50cm

m3

2,500,000

3,000,000

 

 

 

 

III5011303

 

D ≥ 50 cm

m3

4,400,000

5,500,000

 

 

III502

 

 

 

Timber of group VI

 

 

 

 

 

 

III50201

 

 

Eucalyptus

m3

2,000,000

2,400,000

 

 

 

III50202

 

 

Butula alnoides Halmilton

m3

3,000,000

3,600,000

 

 

 

III50203

 

 

tonkinensis A.Chev

m3

3,200,000

4,300,000

 

 

 

III50204

 

 

Anogeissus acuminata Wall

m3

4,000,000

4,800,000

 

 

 

III50205

 

 

Acisia Auriculiformis

m3

2,000,000

2,400,000

 

 

 

III50206

 

 

Averrhao carambola Linn.

m3

2,200,000

3,000,000

 

 

 

III50207

 

 

Eberhardtia tonkinensis H.Lec.

m3

1,900,000

2,200,000

 

 

 

III50208

 

 

Cinamomum cassia Bl.

m3

1,900,000

2,200,000

 

 

 

III50209

 

 

Alagium Chinensis Harms

m3

2,400,000

3,000,000

 

 

 

III50210

 

 

Canthium didynum Roxb.

m3

3,100,000

3,700,000

 

 

 

III50211

 

 

Castanopsis fissa Rehd et Wils

 

8,820,000

12,600,000

 

 

 

III50212

 

 

Others specie

 

 

 

 

 

 

 

III5021201

 

D<25cm

m3

910,000

1,300,000

 

 

 

 

III5021202

 

25cm ≤ D < 50cm

m3

2,000,000

2,600,000

 

 

 

 

III5021203

 

D ≥ 50 cm

 

3,500,000

5,000,000

 

 

III503

 

 

 

Timber of group VII

 

 

 

 

 

 

III50301

 

 

Adina sessifolia Hook

m3

2,100,000

2,800,000

 

 

 

III50302

 

 

Wrightia antidysenterica

m3

2,800,000

3,000,000

 

 

 

III50303

 

 

Alstonia scholari R.Br

m3

2,100,000

3,000,000

 

 

 

III50304

 

 

Canarium albrun Racusch

m3

2,300,000

3,000,000

 

 

 

III50305

 

 

Endospermum sinensis Benth

m3

2,800,000

3,000,000

 

 

 

III50306

 

 

Melia azedarach

m3

1,400,000

2,000,000

 

 

 

III50307

 

 

Others specie

 

 

 

 

 

 

 

III5030701

 

D<25cm

m3

1,000,000

1,300,000

 

 

 

 

III5030702

 

25cm ≤ D < 50cm

m3

2,000,000

2,800,000

 

 

 

 

III5030703

 

D ≥ 50 cm

m3

3,500,000

4,000,000

 

 

III504

 

 

 

Timber of group VI

 

 

 

 

 

 

III50401

 

 

Styrax tonkinensis Pierre

m3

1,100,000

1,200,000

 

 

 

III50402

 

 

Ficus Championi

m3

4,100,000

5,000,000

 

 

 

III50403

 

 

Mine pillar

m3

840,000

1,000,000

 

 

 

III50404

 

 

Others specie

 

 

 

 

 

 

 

III5040401

 

D<25cm

m3

800,000

1,000,000

 

 

 

 

III5040402

 

D≥25cm

m3

1,960,000

2,800,000

 

III6

 

 

 

 

Tree branches, tops, stumps and roots

 

 

 

 

 

III601

 

 

 

Tree branches and tops

m3

Equal to 10% of the corresponding timber sale price

Equal to 30% of the corresponding timber sale price

 

 

III602

 

 

 

Tree  stumps and roots

m3

Equal to 30% of the corresponding timber sale price

Equal to 50% of the corresponding timber sale price

 

III7

 

 

 

 

Firewood

Ste =

0.7m3

490,000

700,000

 

III8

 

 

 

 

Bamboo of all kinds

 

 

 

 

 

III801

 

 

 

Bamboo

 

 

 

 

 

 

III80101

 

 

D<5cm

Bamboo trunk

7,700

11,000

 

 

 

III80102

 

 

5cm≤D<6cm

Bamboo trunk

12,600

18,000

 

 

 

III80103

 

 

6cm≤D<10cm

Bamboo trunk

21,000

30,000

 

 

 

III80104

 

 

D≥ 10 cm

Bamboo trunk

30,000

40,000

 

 

III802

 

 

 

Cane

Trunk

7,000

10,000

 

 

III803

 

 

 

Neohouzeaua

 

 

 

 

 

 

III80301

 

 

D<7cm

Trunk

2,800

4,000

 

 

 

III80302

 

 

D≥ 7 cm

Trunk

5,600

8,000

 

 

III804

 

 

 

Dendrocalamus

 

 

 

 

 

 

III80401

 

 

D<6cm

Trunk

12,600

18,000

 

 

 

III80402

 

 

6cm≤D<10cm

Trunk

21,000

30,000

 

 

 

III80403

 

 

D≥10 cm

Trunk

30,000

40,000

 

 

III805

 

 

 

Acidosasa

 

 

 

 

 

 

III80501

 

 

D<6cm

Trunk

7,700

11,000

 

 

 

III80502

 

 

6cm≤D<10cm

Trunk

14,700

21,000

 

 

 

III80503

 

 

D ≥ 10 cm

Trunk

21,000

26,000

 

 

III806

 

 

 

Tranh

Trunk

 

 

 

 

III807

 

 

 

Melocalamus

Trunk

 

 

 

 

 

III80701

 

 

D<6cm

Trunk

4,200

6,000

 

 

 

III80702

 

 

6cm ≤ D < 10cm

Trunk

7,000

10,000

 

 

 

III80703

 

 

D ≥ 10 cm

Trunk

12,600

18,000

 

 

III808

 

 

 

Schizostachyum

 

 

 

 

 

 

III80801

 

 

D<6cm

Trunk

5,600

8,000

 

 

 

III80802

 

 

6cm ≤ D < 10cm

Trunk

10,500

15,000

 

 

 

III80803

 

 

D ≥ 10 cm

Trunk

15,000

20,000

 

III9

 

 

 

 

Sandalwood and calambac

 

 

 

 

 

III901

 

 

 

Sandalwood

 

 

 

 

 

 

III90101

 

 

Type 1

kg

350,000,000

500,000,000

 

 

 

III90102

 

 

Type 2

kg

70,000,000

100,000,000

 

 

 

III90103

 

 

Type 3

kg

14,000,000

20,000,000

 

 

III902

 

 

 

Calambac

 

 

 

 

 

 

III90201

 

 

Type 1

kg

770,000,000

1,000,000,000

 

 

 

III90202

 

 

Type 2

kg

539,000,000

770,000,000

 

III10

 

 

 

 

Anise, cinnamon, cardamom and liquorice

 

 

 

 

 

III1001

 

 

 

Anise

 

 

 

 

 

 

III100101

 

 

Fresh

kg

56,000

80,000

 

 

 

III100102

 

 

Dry

kg

80,000

100,000

 

 

III1002

 

 

 

Cinnamon

 

 

 

 

 

 

III100201

 

 

Fresh

kg

25,000

30,000

 

 

 

III100202

 

 

Dry

kg

90,000

110,000

 

 

III1003

 

 

 

Cardamom

 

 

 

 

 

 

III100301

 

 

Fresh

kg

105,000

150,000

 

 

 

III100302

 

 

Dry

kg

210,000

300,000

 

 

III1004

 

 

 

Liquorice

 

 

 

 

 

 

III100401

 

 

Fresh

kg

84,000

120,000

 

 

 

III100402

 

 

Dry

 

280,000

400,000

 

III11

 

 

 

 

Other natural forest products

The local regulations according to local characteristics

 

 

 

 

THE MINISTRY OF FINANCE

 

APPENDIX V

THE FRAME  OF ROYALTY-LIABLE PRICES FOR NATURAL WATER

(Attached to the Circular No. 05/2020/TT-BTC dated January 20, 2020)

 

Unit: VND

Group number, category of natural resource

Name, category of natural resource/ Mineral

Unit:

Royalty-liable prices of the mineral

Level

1

Level

2

Level

3

Level

4

Level

5

Level

6

Minimum price

Maximum price

V

 

 

 

 

 

Natural water

 

 

 

 

V1

 

 

 

 

Natural mineral water, natural thermal water and refined natural water, bottled or tinned

 

 

 

 

 

V101

 

 

 

Natural mineral water, natural thermal water and bottled or tinned

 

 

 

 

 

 

V10101

 

 

Natural mineral water, natural thermal water and bottled or tinned in average quality (Compared to standard bottling, some compounds must be removed to conform to the Ministry of Health’s regulations)

m3

200,000

450,000

 

 

 

V10102

 

 

Natural mineral water, natural thermal water and bottled or tinned in high quality (Filtered, remove bacteria, microorganisms, not filter some inorganic compounds)

m3

450,000

1,100,000

 

 

 

V10103

 

 

Natural mineral water, natural thermal water and bottled or tinned

m3

1,100,000

2,200,000

 

 

 

V10104

 

 

Natural mineral water used for soaking, bathing, treating diseases, travel services ...

m3

20,000

32,000

 

 

V102

 

 

 

Purified natural water, bottled or canned

 

 

 

 

 

 

V10201

 

 

Natural mineral water exploited to bottled or canned

m3

100,000

300,000

 

 

 

V10202

 

 

Purified natural water, bottled or canned

m3

500,000

1,000,000

 

V2

 

 

 

 

Natural water used for clean water production and business

 

 

 

 

 

V201

 

 

 

Surface water

m3

2,000

6,000

 

 

V202

 

 

 

Groundwater

m3

3,000

9,000

 

V3

 

 

 

 

Natural water used for other purposes

 

 

 

 

 

V301

 

 

 

Natural water used in the production of liquor, beer, soft drinks and ice

m3

40,000

100,000

 

 

V302

 

 

 

Natural water used for mineral exploit

m3

40,000

50,000

 

 

V303

 

 

 

Natural water uses other purposes such as cooling, industrial hygiene and construction

m3

3,000

7,000

 

THE MINISTRY OF FINANCE

 

APPENDIX VII

THE FRAME  OF ROYALTY-LIABLE PRICES FOR OTHER RESOURCES

(Attached to the Circular No. 05/2020/TT-BTC dated January 20, 2020)

 

Unit: VND

Group number, category of natural resource

Name, category of natural resource/ Mineral

Unit:

Royalty-liable prices of the mineral

Level

1

Level

2

Level

3

Level

4

Level

5

Level

6

Minimum price

Maximum price

VII

 

 

 

 

 

CO2 is recovered from natural mineral water

Tons

2,300,000

2,800,000

 

 

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