THE MINISTRY OF FINANCE
Circular No. 129/2011/TT-BTC of September 15, 2011, prescribing rates, collection, remittance, management and use of the fee for grant of mining licenses
Pursuant to Law No. 60/2010/QH12 on Minerals;
Pursuant to Ordinance No. 38/2001/PL-UBTVQH10 on Charges and Fees;
Pursuant to the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, detailing the Ordinance on Charges and Fees; and Decree No. 24/2006/ND-CP of March 6, 2006, amending and supplementing a number of articles of Decree No. 57/2002/ND-CP of June 3, 2002;
Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
After consulting the Ministry of Natural Resources and Environment’s Official Letter No. 2918/BTNMT-TC of August 9, 2011,
The Ministry of Finance prescribes rates, collection, remittance, management and use of the fee for grant of mining licenses as follows:
Article 1. Fee payers
When being granted by competent state agencies mining licenses under the Law on Minerals, Vietnamese and foreign organizations and individuals shall pay the fee for grant of mining licenses under this Circular.
Article 2. Fee rates
1. The fee rate for a mining license is specified as follows:
a/ For exploration activities:
- VND 4,000,000/license, for an explored area of under 100 hectares (ha);
- VND 10,000,000/license, for an explored area of between 100 ha and 50,000 ha;
- VND 15,000,000/license, for an explored area of over 50,000 ha.
b/ For exploitation activities, fee rates are specified in the Table of fee rates for grant of mining licenses, promulgated together with this Circular.
c/ VND 5,000,000/license, for salvage exploitation activities.
In case of extension of licenses or re-grant of licenses upon transfer or inheritance, persons having their licenses extended or transferees or heirs shall pay the fee at rates equal to 50% of the above fee rates.
2. The fee for grant of mining licenses shall be paid in Vietnam dong. Foreign organizations or individuals that wish to pay fees in a foreign currency shall pay them at the average inter-bank foreign exchange rate announced by the State Bank of Vietnam at the time of fee payment.
Article 3. Fee collection, remittance, management and use
1. State agencies competent to grant mining licenses shall collect the fee.
2. Fee-collecting agencies shall register, declare and remit the collected fee amount into the state budget under the Ministry of Finance’s Circular No. 63/2002/TT-BTC of July 24, 2002, guiding regulations on charges and fees; Circular No. 45/2006/TT-BTC of May 25, 2006, amending and supplementing Circular No. 63/2002/TT-BTC of July 24, 2002; Circular No. 28/2011/TT-BTC of February 28, 2011, guiding a number of articles of the Tax Administration Law and the Government’s Decree No. 85/2007/ND-CP of May 25, 2007, and the Government’s Decree No. 106/2010/ND-CP of October 28, 2010.
3. The fee for grant of mining licenses constitutes a state budget revenue. Fee-collecting agencies shall remit the whole collected fee amount into the state budget according to the corresponding chapter, category, clause, item and sub-item of the current State Budget Index.
Article 4. Effect
1. This Circular takes effect on November 1, 2011.
2. This Circular supersedes the Ministry of Finance’s Circular No. 155/2010/TT-BTC of October 11, 2010, prescribing the collection, remittance, management and use of the fee for grant of mining licenses and the fee for exclusive mineral exploration; Joint Circular No. 16-TT/LB of March 11, 1993, of the Ministry of Finance and the Ministry of Heavy Industries, prescribing rates of the fee for grant of geological investigation and mine exploitation and the Minister of Finance’s Decision No. 1186/2010/QD-BTC of May 26, 2010, correcting Circular No. 184/2009/TT-BTC of September 15, 2009, prescribing the collection, remittance, management and use of the fee for grant of mining licenses and the fee for exclusive mineral exploration.
3. Any problems arising in the course of implementation should be promptly reported to the Ministry of Finance for study and guidance.-
For the Minister of Finance
Deputy Minister
DO HOANG ANH TUAN
Table of fee rates for grant of mining licenses
(Promulgated together with the Ministry of Finance’s Circular No. 129/2010/TT-BTC of September 15, 2011)
No. | Groups of mining licenses | Fee rate (VND million/license) |
1 | License for exploitation of stream bed sand and gravel: | |
1.1 | Of an output of under 5,000 m3/year; | 1 |
1.2 | Of an output of between 5,000 m3 and 10,000 m3/year; | 10 |
1.3 | Of an output of over 10,000 m3/year; | 15 |
2 | License for exploitation of minerals for use as ordinary construction materials, without using industrial explosive materials: | |
2.1 | License for exploitation of minerals for use as ordinary construction materials on an area of under 10 ha and of an output of under 100,000 m3/year; | 15 |
2.2 | License for exploitation of minerals for use as ordinary construction materials on an area of 10 ha or more and of an output of under 100,000 m3/year, or minerals for use as ordinary construction materials on an area of under 10 ha and of an output of 100,000 m3/year or more, and peat, except exploitation of stream bed sand and gravel specified in Section 1 of this Table; | 20 |
2.3 | License for exploitation of minerals for use as cement materials or ordinary construction materials on an area of 10 ha or more and of an output of 100,000 m3/year or more, except exploitation of stream bed sand and gravel specified in Section 1 of this Table; | 30 |
3 | License for exploitation of minerals for use as cement materials or ordinary construction materials, using industrial explosive materials; flooring and wall-covering stones and mineral water. | 40 |
4 | License for open-cast exploitation of minerals, except minerals listed at Points 1, 2, 3, 6 and 7 of this Table: | |
4.1 | Without using industrial explosive materials; | 40 |
4.2 | Using industrial explosive materials. | 50 |
5 | License for underground exploitation of minerals, except minerals mentioned at Points 2, 3 and 6 of this Table. | 60 |
6 | License for exploitation of precious and rare minerals. | 80 |
7 | License for exploitation of special and hazardous minerals. | 100 |
THE END
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