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

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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

Issuing body:	Ministry of Finance	Effective date:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Official number:	05/2020/TT-BTC	Signer:	Tran Xuan Ha
Type:	Circular	Expiry date:	Updating
Issuing date:	20/01/2020	Effect status:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
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

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No: 05/2020/TT-BTC

THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness

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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

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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	Name, category of natural resource Mineral	Unit:	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* Mn≤*20%*	Tons	490,000	700,000
		*I202*				*Manganese ores has content of* *20%<Mn≤25%*	Tons	700,000	1,000,000
		*I203*				*Manganese ores has content of* *25%<Mn≤30%*	Tons	1,000,000	1,300,000
		*I204*				*Manganese ores has content of* *30%<Mn*≤5%	Tons	1,300,000	1,600,000
		*I205*				*Manganese ores has content of* *35%<Mn≤40%*	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 TiO₂≤10%	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 TR₂O₃≤1%	Tons	84,000	120,000
		*I502*				*Original Titanium ores has content of* *1%<TR₂O₃*≤2%	Tons	133,000	190,000
		*I503*				Rare Earth ores has content of *2%< TR₂O₃*≤3%	Tons	190,000	270,000
		*I504*				*Rare Earth ores has content of* *3%<TR₂O₃*≤4%	Tons	270,000	350,000
		*I505*				*Rare Earth ores has content of* *4%<TR₂O₃*≤5%	Tons	350,000	430,000
		*I506*				*Rare Earth ores has content of* *5%<TR₂O₃≤10%*	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	Name, category of natural resource/ Mineral	Unit:	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 0.6m²to 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	Name, category of natural resource/ Mineral	Unit:	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	Name, category of natural resource/ Mineral	Unit:	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

Minimum price

Maximum price

VII

CO₂ is recovered from natural mineral water

Tons

2,300,000

2,800,000

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