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

CIRCULAR

Prescribing the rates, collection, remittance, management and use of the charge for appraisal and evaluation of mineral deposits and the fee for grant of mineral activity licenses[1]

Pursuant to the November 25, 2015 Law on Charges and Fees;

Pursuant to the November 17, 2010 Mineral Law;

Pursuant to the June 25, 2015 Law on State Budget;

Pursuant to the Government’s Decree No. 120/2016/ND-CP of August 23, 2016, detailing and guiding a number of articles of the Law on Charges and Fees;

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

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

The Minister of Finance promulgates the Circular prescribing the rates, collection, remittance, management and use of the charge for appraisal and evaluation of mineral deposits and the fee for grant of mineral activity licenses.

Article 1. Scope of regulation

This Circular prescribes the rates, collection, remittance, management and use of the charge for appraisal and evaluation of mineral deposits and the fee for grant of mineral activity licenses.

Article 2. Charge- and fee-collecting organizations and charge and fee payers

1. Charge and fee payers:

a/ Organizations and individuals shall pay a fee for being granted mineral activity licenses by competent state agencies;

b/ Organizations and individuals engaged in mineral activities shall pay a charge for appraisal and evaluation of mineral deposits when submitting mineral deposits in mineral exploration reports to competent state management agencies for appraisal and approval.

2. Charge- and fee-collecting organizations include the General Department of Geology and Minerals of Vietnam, the Office of the National Council for Evaluation of Mineral Reserves, and Departments of Natural Resources and Environment of provinces and centrally run cities.

Article 3. Charge and fee rates

Rates of the charge for appraisal and evaluation of mineral deposits and the fee for grant of mineral activity licenses are provided in the Table of charge and fee rates promulgated together with this Circular.

Article 4. Charge and fee declaration and remittance by charge- and fee-collecting organizations

1. By the 5^th every month at the latest, charge-collecting organizations shall deposit the charge amounts collected in the previous month into a State Treasury account of charge amounts awaiting remittance into the state budget.

2.  Charge- and fee-collecting organizations shall declare and remit the collected charge and fee amounts on a monthly basis and finalize such amounts on an annual basis under Clause 3, Article 19, and Clause 2, Article 26, of the Minister of Finance’s Circular No. 156/2013/TT-BTC of November 6, 2013, guiding the implementation of a number of articles of the Law on Tax Administration, the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration, and the Government’s Decree No. 83/2013/ND-CP of July 22, 2013. Charge-collecting organizations shall remit charge amounts at the rates prescribed in Article 5 of this Circular and the whole collected fee amounts into the state budget according to the chapter, item and sub-item of the State Budget Index.

Article 5. Charge management and use

1. Charge-collecting organizations may retain 90% of the collected charge amounts to cover service provision and charge collection expenses and remit 10% of such amounts into the state budget, except the case prescribed in Clause 2 of this Article. The retained charge amounts shall be managed and used in accordance with Article 5 of the Government’s Decree No. 120/2016/ND-CP of August 23, 2016, detailing and guiding a number of articles of the Law on Charges and Fees; specifically, other expenses relating to work performance, service provision and charge collection include expenses for field survey of mineral exploration areas, inspection, evaluation, and organization of appraisal meetings or meetings of councils for appraisal and evaluation of mineral deposits (inclusive of expenses for making remarks and appraisal reports).

2. Charge-collecting organizations being state agencies that do not have their operating expenses covered by charge amounts under Clause 1, Article 4 of the Government’s Decree No. 120/2016/ND-CP of August 23, 2016, detailing and guiding a number of articles of the Law on Charges and Fees, shall remit the whole collected charge amounts into the state budget. Expenses for appraisal and fee collection activities shall be included in state budget estimates of charge-collecting organizations according to the law-prescribed regime and norms of state budget expenditures.

Article 6. Organization of implementation and implementation provisions

1. This Circular takes effect on January 1, 2017, and replaces:

a/ The Minister of Finance’s Circular No. 129/2011/TT-BTC of September 15, 2011, prescribing the rates, collection, remittance, management and use of the fee for grant of mineral activity licenses.

b/ The Minister of Finance’s Decision No. 27/2005/QD-BTC of May 13, 2005, prescribing the rates, collection, remittance, management and use of the charge for appraisal and evaluation of mineral deposits.

2. Other contents relating to the collection, remittance, management and use of charges and fees, documents for charge and fee collection and publicity of regulations on charge and fee collection that are not mentioned in this Circular must comply with the Law on Charges and Fees; the Government’s Decree No. 120/2016/ND-CP of August 23, 2016, detailing and guiding a number of articles of the Law on Charges and Fees; the Minister of Finance’s Circular No. 156/2013/TT-BTC of November 6, 2013, guiding the implementation of a number of articles of the Law on Tax Administration, the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration, and the Government’s Decree No. 83/2013/ND-CP of July 22, 2013; the Minister of Finance’s Circular No. 153/2012/TT-BTC of September 17, 2012, guiding the printing, issuance, management and use of documents for the collection of charges and fees belonging to the state budget; and amending, supplementing or replacing documents (if any).

3. Any problems arising in the course of implementation of this Circular should be promptly reported to the Ministry of Finance for study and additional guidance.

For the Minister of Finance
Deputy Minister
VU THI MAI

TABLE OF CHARGE RATES FOR APPRAISAL AND EVALUATION OF MINERAL DEPOSITS AND FEE RATES FOR GRANT OF MINERAL ACTIVITY LICENSES

(Promulgated together with the Minister of Finance’s
Circular No. 191/2016/TT-BTC of November 8, 2016)

I. Charge rates for appraisal and evaluation of mineral deposits

II. Fees rates for grant of mineral activity licenses

1. For mineral exploration activities:

a/ The fee rate is VND 4 million/license, for mineral exploration activities on an area of under 100 hectares (ha);

b/ The fee rate is VND 10 million/license, for mineral exploration activities on an area of between 100 ha and 50,000 ha;

c/ The fee rate is VND 15 million/license, for mineral exploration activities on an area of over 50,000 ha.

2. For mining activities:

3. The fee rate is VND 5 million/license, for salvage mining activities.

4. In case of extension of licenses or re-grant of licenses upon transfer, persons having their licenses extended or transferees shall pay the fee at rates equal to 50% of the above fee rates.-