Circular No. 191/2016/TT-BTC dated November 08, 2016 of the Ministry of Finance providing for charges for assessment of mineral reserves, fees for processing applications for license to perform mineral activities, the collection, transfer, management and use thereof

THEMINISTRY OF FINANCE 

Circular No. 191/2016/TT-BTC dated November 08, 2016 of the Ministry of Finance providing for charges for assessment of mineral reserves, fees for processing applications for license to perform mineral activities, the collection, transfer, management and use thereof

Pursuant to the Law on fees and charges dated November 25, 2015;

Pursuant to the Law on minerals dated November 17, 2010;

Pursuant to the Law on state budget dated June 25, 2015;

Pursuant to the Government s Decree No. 120/2016/ND-CP dated August 23, 2016 detailing and guiding the implementation of a number of articles of the Law on fees and charges;

Pursuant to the Government s Decree No. 215/2013/ND-CP dated December 23, 2013 defining the functions, tasks, powers and organizational structure of Ministry of Finance;

At the request of the Director of the Tax Policy Department,

Minister of Finance promulgates a Circular toprovideforthefees forassessmentof mineral reserves,thefees for processing applications formineral exploration/mining license,andthe collection, transfer, management and use thereof.

Article 1. Scopeof adjustment

This Circularprovidesforthe chargesforassessmentof mineral reserves,thefees for processing applications forlicense to perform mineral activities,andthe collection, transfer, management and use thereof.

Article 2. Payers and collectors

1. Payersinclude:

a) Any organizations or individuals must pay fees for processing their applications for license to perform mineral activities when they are granted license to perform mineral activities by competent authorities;

b) Any organizations or individuals that submit applications for assessment and approval for mineral exploration reports to competent state authorities as regulated by the law on minerals must pay the charges for assessment of mineral reserves.

2.Collectors include the General Department of Geology and Minerals of Vietnam, the Office of the National Council for Assessment of Mineral Reserves, Departments of Natural Resources & Environment ofcentral-affiliated cities/ provinces.

Article 3. Fee

The charges for assessment of mineral reservesand the fees for processing applications for license to perform mineral activities are prescribed in the Schedules of fees and charges enclosed herein.

Article 4. Declaration and transfer ofcharges andfees by collectors

1. Not later than the 05^thday of every month, each collector must transfer the fees collected in the previous month into the designated state budget account which is opened at the State Treasury.

2. The collectors must declare and transfer collected feesand chargeson a monthly basis, and make statement of feesand chargeson an annual basis in accordance with regulations in Clause 3 Article 19 and Clause 2 Article 26 of the Circular No. 156/2013/TT-BTC dated November 06, 2013 by Minister of Finance providing guidance on a number of articles of the Law on tax management; the Law on amendments to the Law on tax management and the Government s Decree No. 83/2013/ND-CP dated July 22, 2013. The collectors shall transfer collectedchargesaccording to the percentage set forth in Article 5 hereinand 100% of collected feesto state budget according to corresponding chapter, section and sub-section in the list of state budget entries.

Article 5. Management and use ofcharges

1. Eachchargecollector may retain 90% of the sum of collectedcharges to cover its expenditures for service provision andchargecollection, and transfer the remains (10%) to the state budget, except for cases regulated in Clause 2 of this Article. The retained amountof chargesshall be managed and used in accordance with regulations in Article 5 of the Government s Decree No. 120/2016/ND-CP dated August 23, 2016 detailing and guiding the implementation of a number of articles of the Law on fees and charges.In which, other expenditures relating to the task performance, service provision and charge collection shall include costs of site surveys conducted at mineral exploration area, assessment of mineral reserves, and organization of meetings of council for assessment of mineral reserves (including expenditures for collecting ideas and preparing assessment reports).

2. The collector that is a state authority and not allowed to retain collected fees to cover its operating expenditures as regulated in Clause 1 Article 4 of the Government s Decree No. 120/2016/ND-CP dated August 23, 2016 detailing and guiding the implementation of a number of articles of the Law on fees and charges must transfer 100% of the collectedcharges to state budget. Expenditure for carrying outassessment activitiesand collection ofcharges shall be covered by funding from state budget included in collectors’ estimates under policies and levels of state budget expenditures as regulated by laws.

Article 6. Implementationorganization and provision

1.This Circular takes effect on January 01, 2017 and supersedes the following documents:

a) The Circular No.129/2011/TT-BTCdated September 15, 2011 byMinister of Finance providingfor the fees for processing applications forlicense to perform mineral activities, and the collection, transfer, management and use thereof.

b)DecisionNo. 27/2005/QD-BTC datedMay 13, 2005by Minister of Finance providing for thecharges for assessment of mineral reserves, and the collection, transfer, management and use thereof.

2. Other contents related to the fee/chargecollection, transfer, management, use, receipts and announcement of regulations on fee/chargecollection, which are not provided for in this Circular, shall be performed in conformity with regulations of the Law on fees and charges, the Government s Decree No. 120/2016/ND-CP dated August 23, 2016 detailing and guiding the implementation of a number of articles of the Law on fees and charges, the Circular No. 156/2013/TT-BTC dated November 06, 2013 by Minister of Finance providing guidance on a number of articles of the Law on tax management, the Law on amendments to the Law on tax management and the Government s Decree No. 83/2013/ND-CP dated July 22, 2013, and the Circular No. 153/2012/TT-BTC dated September 17, 2012 by Minister of Finance providing for the printing, issuance, management and use of receipts of fees and charges under the government revenues and other documents on amendments and supplements thereof (if any).

3.Any difficultiesarising in the course ofimplementation of this Circular should be promptly reported to Ministry of Finance for consideration./.

For the Minister

The Deputy Minister

Vu Thi Mai

SCHEDULES OF CHARGES FOR ASSESSMENT OF MINERAL RESERVES, AND FEES FOR PROCESSING APPLICATIONS FOR LICENSE TO PERFORM MINERAL ACTIVITIES

(Attached with the Circular No. 191/2016/TT-BTC dated November 08, 2016 by Minister of Finance)

I.Charges for assessment of mineral reserves

II. Fees for processing of applications for license to perform mineral activities

1.Mineral exploration:

a) If the exploration area is less than 10ha, the fee shall be VND 4,000,000/ an application;

b) If the exploration area is100 – 50,000 ha, the fee shall be VND10,000,000/ an application;

c) If the exploration area ismore than 50,000ha, the fee shall be VND15,000,000/ an application.

2.Mineral mining:

3.Salvage extraction: VND 5,000,000/ an application.

4.If a license is renewed or re-issued in case of the license transfer, the fees prescribed above shall be reduced by 50% and paid by the applicant for renewal or the transferee.