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Circular 91/2021/TT-BTC amending Circular 191/2016/TT-BTC charge for appraisal and evaluation of mineral deposits and fee for grant of mineral activity licenses, and Circular 56/2018/TT-BTC charge for appraisal of the environmental impact assessment repor

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Circular No. 91/2021/TT-BTC dated October 21, 2021 of the Ministry of Finance amending and supplementing a number of articles of the Circular No. 191/2016/TT-BTC dated November 08, 2016 of the Minister of Finance 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, and the Circular No. 56/2018/TT-BTC dated June 25, 2018 of the Minister of Finance, prescribing the rates, collection, payment, management and use of charge for appraisal of the environmental impact assessment report by the central agency
Issuing bodies: Ministry of Finance Effective date: Known
Official number: 91/2021/TT-BTC Signer: Vu Thi Mai
Legislation Type: Circular Expired date: Updating
Issuing date: 21/10/2021 Effect: Known
Fields: Tax - Fee - Charge , Natural Resources - Environment
Summary

Reduce the retention rate of organizations collecting charges for appraisal and evaluation of mineral deposits

On October 21, 2021, the Ministry of Finance issues the Circular No. 91/2021/TT-BTC amending and supplementing a number of articles of the Circular No. 191/2016/TT-BTC dated November 08, 2016 of the Minister of Finance 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, and the Circular No. 56/2018/TT-BTC dated June 25, 2018 of the Minister of Finance, prescribing the rates, collection, payment, management and use of charge for appraisal of the environmental impact assessment report by the central agency.

Accordingly, charge-collecting organizations may retain 70% (instead of 90% as in previous regulation) of the collected charge amounts to cover service provision and charge collection expenses and remit 30% of such amounts into the state budget; except for charge-collecting organizations being state agencies that do not have their operating expenses covered by charge amounts.

In addition, for management and use of charge for appraisal of the environmental impact assessment report by the central agency, charge-collecting organizations being state agencies that have their operating expenses covered by charge collection sources may retain 65% (reduced 35% compared to the rate 90% in previous regulation) of the total amount of actual collected appraisal charges for the appraisal, charge collection and remit 35% to the state budget.

For further details of the Circular 91/2021/TT-BTC, Click here