Circular No. 238/2009/TT-BTC of December 21, 2009, guiding the implementation of the Government's Decree No. 82/2009/ND-CP of October 12, 2009, amending and supplementing Decree No. 63/2008/ND-CP of May 13, 2008, on environmental protection charges for mining activities

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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:	238/2009/TT-BTC	Signer:	Do Hoang Anh Tuan
Type:	Circular	Expiry date:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Issuing date:	21/12/2009	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

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THE MINISTRY OF FINANCE -------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom – Happiness ---------
No. 238/2009/TT-BTC	Hanoi, December 21, 2009

CIRCULAR

GUIDING THE IMPLEMENTATION OF THE GOVERNMENT'S DECREE NO. 82/2009/ND-CP OF OCTOBER 12, 2009, AMENDING AND SUPPLEMENTING DECREE NO. 63/2008/ND-CP OF MAY 13, 2008, ON ENVIRONMENTAL PROTECTION CHARGES FOR MINING ACTIVITIES

Pursuant to the Government’s Decree No. 63/2008/ND-CP of May 13, 2008, on environmental protection charges for mining activities, and Decree No. 82/2009/ND-CP of October 12, 2009, amending and supplementing Decree No. 63/2008/ND-CP, on environmental protection charges for mining activities;
Pursuant to the Government's Decree No. 57/2002/ND-CP of June 3, 2002, detailing the Ordinance on Charges and Fees, and the Government's Decree No. 24/2006/ND-CP of March 6, 2006, amending and supplementing a number of articles of the Government's Decree No. 57/2002/ND-CP of June 3, 2002, detailing the Ordinance on Charges and Fees;
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;
The Ministry of Finance guides some provisions on environmental protection charges in the Government’s Decree No. 82/2009/ND-CP of October 12, 2009, as follows:

Article 1. Objects to be charged

Environmental protection charges for mining activities shall be imposed on the objects specified in Clause 1, Article 1 of Decree No. 82/2009/ND-CP, which include rock, feldspar, gravel, sand, soil, coal, mineral water, ilmenite, metal minerals, apatite ore, crude oil, natural gas, coal gas and other minerals.

Article 2. Charge levels

Levels of environmental protection charges for mining activities comply with Clause 2, Article 4 of Decree No. 63/2008/ND-CP, and Clauses 2 and 3, Article 1 of Decree No. 82/2009/ND-CP, of which:

- Natural gas, coal gas: VND 50/m3; particularly for natural gas acquired from crude oil exploitation (associated gas): VND 35/m3.

- Other mineral ores: Maximum VND 10,000/ton.

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Circular No. 238/2009/TT-BTC of December 21, 2009, guiding the implementation of the Government's Decree No. 82/2009/ND-CP of October 12, 2009, amending and supplementing Decree No. 63/2008/ND-CP of May 13, 2008, on environmental protection charges for mining activities

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