Decree No. 164/2016/ND-CP dated December 24, 2016 of the Government on environmental protection charge on mineral exploitation

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Decree No. 164/2016/ND-CP dated December 24, 2016 of the Government on environmental protection charge on mineral exploitation
Issuing body: GovernmentEffective date:
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Official number:164/2016/ND-CPSigner:Nguyen Xuan Phuc
Type:DecreeExpiry date:
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Issuing date:24/12/2016Effect status:
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Fields:Tax - Fee - Charge , Natural Resources - Environment

SUMMARY

Rates of environmental protection charge on mineral exploitation are VND 100,000/ton for crude

 

Takes effect on January 01, 2017, the Decree No. 164/2016/ND-CP dated December 24, 2016 of the Government on environmental protection charge on mineral exploitation prescribing that the rates of environmental protection charge on mineral exploitation are VND 100,000/ton for crude, VND 50/m3 for natural gas and coal seam gas, and VND 35/m3 for natural gas obtained from crude oil exploitation (associated gas).

For mineral exploitation, the environmental protection charge tariffs are from VND 10.000 /ton – VND 270,000/ton; within that, the maximum charge rate is VND 270,000/ton for Gold ore; Platinum ore; Silver ore, tin ore; Lead ore, zinc ore; Cobalt ore, molybdenum ore, mercury ore, magnesium ore and vanadium ore, and the minimum charge rate of aluminum ore, bauxite ore is VND 10,000/ton; for manganese ore, wolfram ore, antimony ore, the minimum charge rate is VND… The rate of environmental protection charge for salvage exploitation of a mineral equals 60% of that on exploitation of such type of mineral specified in the charge tariff.

Besides, the Decree also promulgates the payable amount of environmental protection charge on mineral exploitation in a charge payment period. Accordingly, the payable environmental protection charge amount in the period equals the volume of earth and stone excavated and discharged in the period (m3) multiplied by the charge rate applicable to earth and stone excavated and discharged, which is VND 200/m3 plus the volume of mineral ore exploited in the period (ton or m3) multiplied by the charge rate applicable to the exploited mineral (VND/ton or VND/m3) and then multiplied by the charge calculation coefficient based on the method of exploitation.

A mineral exploiter shall submit a dossier of environmental protection charge declaration to its directly managing tax agency of the locality where such exploiter makes declaration for royalty payment. The deadline for environmental protection charge declaration is the 20th day of the subsequent month.
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THE GOVERNMENT
 
THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
No. 164/2016/ND-CP
 
Hanoi, December 24, 2016
 
DECREE
On environmental protection charge on mineral exploitation[1]
 
Pursuant to the June 19, 2015 Law on Organization of the Government;
Pursuant to the June 23, 2014 Law on Environmental Protection;
Pursuant to the November 17, 2010 Mineral Law;
Pursuant to the November 25, 2015 Law on Charges and Fees;
At the proposal of the Minister of Finance,
The Government promulgates the Decree on environmental protection charge on mineral exploitation.
 
Chapter I
GENERAL PROVISIONS
Article 1. Scope of regulation and charge-liable objects
1. This Decree prescribes objects liable to the environmental protection charge on mineral exploitation, charge payers, charge rates, charge calculation method and charge management and use.
2. Liable to the environmental protection charge on mineral exploitation under this Decree are activities of exploiting crude oil, natural gas, coal seam gas, metal minerals and non-metal minerals.
Article 2. Subjects of application
This Decree applies to mineral exploiters, state agencies and organizations and individuals involved in the management and collection of the environmental protection charge on mineral exploitation.
Article 3. Charge-collecting organizations
Organizations collecting the environmental protection charge on mineral exploitation under this Decree are tax agencies that directly manage mineral exploiters in localities where minerals are exploited.
Chapter II
RATES, CALCULATION METHOD, DECLARATION, PAYMENT, MANAGEMENT AND USE OF ENVIRONMENTAL PROTECTION CHARGE ON MINERAL EXPLOITATION
Article 4. Charge rates
1. The rates of environmental protection charge on mineral exploitation are VND 100,000/ton for crude, VND 50/m3 for natural gas and coal seam gas, and VND 35/m3 for natural gas obtained from crude oil exploitation (associated gas).
2. The rates of environmental protection charge on exploitation of other minerals are provided in the charge tariff promulgated together with this Decree.
3. The rate of environmental protection charge for salvage exploitation of a mineral equals 60% of that on exploitation of such type of mineral specified in the charge tariff promulgated together with this Decree.
4. Based on the charge rates provided in the charge tariff promulgated together with this Decree, People’s Councils of provinces and centrally run cities (below collectively referred to as provincial-level People’s Councils) shall decide on specific charge rates for each type of mineral suitable to local realities in each period.
Article 5. Charge calculation method
1. The payable amount of environmental protection charge on mineral exploitation in a charge payment period shall be calculated according to the following formula:
F = [(Q1 x f1) + (Q2 x f2)] x K
In which:
- F is the payable environmental protection charge amount in the period;
- Q1 is the volume of earth and stone excavated and discharged in the period (m3);
- Q2 is the volume of mineral ore exploited in the period (ton or m3);
- f1 is the charge rate applicable to earth and stone excavated and discharged, which is VND 200/m3;
- f2 is the charge rate applicable to the exploited mineral (VND/ton or VND/m3);
- K is the charge calculation coefficient based on the method of exploitation, which is:
+ 1.1, for open-cast mining (including also hydraulic mining such as exploitation of titanium, sand or gravel from riverbed);
+ 1, for underground mining and other methods of exploitation (exploitation of crude oil, natural gas, natural mineral water and other cases).
2. The volume of earth and stone excavated and discharged in the process of coal mining is not liable to the charge through the end of 2017.
3. The volume of earth and stone excavated and discharged (Q1) in a charge payment period shall be determined based on documents of mining work construction investment projects or environmental impact assessment reports and relevant documents approved by competent state agencies.
The payable charge amount for the volume of earth and stone excavated and discharged in a charge payment period shall be based on the volume of earth and stone excavated and discharged against the volume (ton or m3) of mineral ore exploited in the period.
In case documents of a mining work construction investment project or an environmental impact assessment report and relevant documents do not contain information on the volume of earth and stone excavated and discharged, the charge declaration and payment shall be based on the volume of earth and stone actually excavated and discharged in the period.
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