THEGOVERNMENT | | 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
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/m3for natural gas and coal seam gas, and VND 35/m3for 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.
4. The volume of minerals exploited in a charge payment period used to determine the payable environmental protection charge amount is the volume actually exploited in the period (Q2). In case exploited minerals are sorted, classified or enriched before being sold or in other cases which require conversion of the volume of finished products into the volume of mineral ores, based on local conditions for mineral exploitation and currently applied mineral processing technologies, provincial-level Natural Resources and Environmental Departments shall assume the prime responsibility for, and coordinate with provincial-level Tax Departments in, proposing provincial-level People’s Committees to decide on the rate for such conversion as a basis for calculation of the environmental protection charge for each type of mineral suitable to local realities.
5. In case another type of mineral is obtained from the mining process, which needs a license issued by a competent state agency, the charge payer shall pay the environmental protection charge on mineral ores (Q2) at the rate applicable to such type of mineral.
6. For stone exploited in block for making fine-art articles, the charge rate specified at Point 2, Section II of the charge tariff promulgated together with this Decree shall apply.
7. Minerals exploited for use as ordinary building materials within an area under the land use rights of a household or a person for building a work of that household or person within such area and earth and stone exploited for leveling the ground and building a work for security or military purpose or for natural disaster prevention, control, remedy or mitigation, are not liable to the environmental protection charge.
Article 6.Charge declaration and payment
1. 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. In case no environmental protection charge on mineral exploitation arises in a month, the mineral exploiter shall still make a charge declaration and submit it to the tax agency. An organization purchasing minerals which registers to pay charge for the miner shall submit the dossier of environmental protection charge declaration to its managing tax agency. The deadline for environmental protection charge declaration is the 20thday of the subsequent month.
2. The environmental protection charge on mineral exploitation shall be declared monthly and finalized annually. Declaration for finalization of the environmental protection charge on mineral exploitation includes declaration for annual finalization and declaration for finalization up to the time of terminating mineral exploitation, mineral purchase or business activities, or terminating the contract on transformation of corporate ownership or on corporate reorganization.
3. Assessment of payable charge amounts must comply with the Tax Administration Law and its guiding documents.
4. The place for declaration and payment of the environmental protection charge for crude oil, natural gas and coal seam gas is the provincial-level Tax Department of the locality where the charge payer’s head office is based.
5. The currency for payment of the environmental protection charge on mineral exploitation is Vietnam dong.
6. In addition to the above provisions, the declaration, payment and finalization of the environmental protection charge on mineral exploitation must comply with the Tax Administration Law and its guiding documents.
Article 7.Cases eligible for environmental protection charge rates on salvaged minerals
1. The following cases are eligible for the environmental protection charge rates on salvage exploitation of minerals:
a/ Salvaging minerals left over at tailings of mines for which a mine closure decision has been issued;
b/ Minerals accidentally obtained from production and business activities of an organization or individual which are carried out in line with the functions and tasks or business registration certificate of such organization or individual and are not intended at exploiting minerals.
c/ Any cases other than those prescribed at Points a and b of this Clause are not eligible for the charge rates for salvage exploitation of minerals.
2. The method of calculation of the charge on salvage exploitation of minerals must comply with Article 5 of this Decree.
Article 8.Management and use of environmental protection charge on mineral exploitation
1. The environmental protection charge on mineral exploitation, excluding exploitation of crude oil, natural gas and coal seam gas, shall be wholly remitted to local budgets and used to support environmental protection and investment activities in areas where minerals are exploited in accordance with the Law on Environmental Protection and the Law on State Budget. These activities include:
a/ Preventing and mitigating adverse impacts on the environment in areas where minerals are exploited;
b/ Remedying environmental degradation or pollution caused by mineral exploitation;
c/ Keeping environmental sanitation, protecting and restoring environmental landscape in areas where minerals are exploited;
d/ Areas where minerals are exploited referred to in this Clause are areas managed by the commune- or district-level administrations of the localities where minerals are actually exploited, and areas affected by mineral exploitation activities.
2. The environmental protection charge on crude oil, natural gas and coal seam gas shall be wholly remitted to the central budget and used to support environmental protection and investment activities in accordance with the Environmental Protection Law and the State Budget Law.
3. Provincial-level People’s Committees shall propose their People’s Councils to allocate and use collected environmental protection charge amounts for environmental protection in areas where minerals are exploited.
4. Before March 31 every year at the latest, charge-collecting organizations shall publicly disclose information on the volume of exploited minerals, the volume of earth and stone excavated and discharged and amounts of the environmental protection charge on mineral exploitation collected in the previous year on local newspapers, local radio and television stations, websites of charge-collecting organizations and in other relevant forms.
Chapter III
IMPLEMENTATION PROVISIONS
Article 9.Effect
1. This Decree takes effect on January 1, 2017, and replaces the Government’s Decree No. 12/2016/ND-CP of February 19, 2016, on environmental protection charge on mineral exploitation.
2. After this Decree takes effect, in case provincial-level People’s Councils have not promulgated new charge rates, the charge rates currently applied in their localities shall be applied.
Article 10.Organization of implementation
1. Provincial-level People’s Committees shall:
a/ Propose provincial-level People’s Councils to promulgate resolutions on environmental protection charge on mineral exploitation for application in their localities in accordance with Clause 4, Article 4 of this Decree. By June 30, 2017, at the latest, provincial-level People’s Councils shall promulgate resolutions on environmental protection charge on mineral exploitation for application in their localities.
b/ Direct provincial-level Natural Resources and Environment Departments in providing tax agencies with information and documents on organizations and individuals licensed to exploit minerals in their localities, and coordinating with the latter in strictly managing charge payers in accordance with this Decree.
c/ Direct provincial-level Information and Communications Departments in coordinating with tax agencies in making public the collection and remittance of environmental protection charge on mineral exploitation in their localities.
2. Local tax agencies shall:
a/ Guide and urge mineral exploiters in registering, declaring and paying charges in accordance with regulations.
b/ Examine and inspect the declaration, payment and finalization of the environmental protection charge on mineral exploitation. Assess payable environmental protection charge amounts in accordance with regulations in case charge payers fail to comply or fully comply with regulations on vouchers, invoices and account books.
c/ Handle administrative violations related to environmental protection charge on mineral exploitation according to their competence and in accordance with law.
d/ Store and use statistics and documents provided by mineral exploiters and other subjects in accordance with regulations.
dd/ Coordinate with local natural resources and environment management agencies in organizing and managing the collection of the environmental protection charge on mineral exploitation in accordance with this Decree and the Tax Administration Law.
Article 11.Implementation responsibility
Ministers, heads of ministerial-level agencies, heads of governmental-attached agencies, chairpersons of provincial-level People’s Committees, and related organizations and persons shall implement this Decree.-
On behalf of the Government
Prime Minister
NGUYEN XUAN PHUC
Appendix
ENVIRONMENTAL PROTECTION CHARGE TARIFF FOR MINERAL EXPLOITATION
(To the Government’s Decree No. 164/2016/ND-CP of December 24, 2016)
No. | Type of mineral | Unit of calculation | Minimum charge rate (VND) | Maximum charge rate (VND) |
I | METAL MINERAL ORES | | | |
1 | Iron ore | ton | 40,000 | 60,000 |
2 | Manganese ore | ton | 30,000 | 50,000 |
3 | Titanium ore | ton | 50,000 | 70,000 |
4 | Gold ore | ton | 180,000 | 270,000 |
5 | Rare earth ore | ton | 40,000 | 60,000 |
6 | Platinum ore | ton | 180,000 | 270,000 |
7 | Silver ore, tin ore | ton | 180,000 | 270,000 |
8 | Wolfram ore, antimony ore | ton | 30,000 | 50,000 |
9 | Lead ore, zinc ore | ton | 180,000 | 270,000 |
10 | Aluminum ore, bauxite ore | ton | 10,000 | 30,000 |
11 | Copper ore, nickel ore | ton | 35,000 | 60,000 |
12 | Chromite ore | ton | 40,000 | 60,000 |
13 | Cobalt ore, molybdenum ore, mercury ore, magnesium ore and vanadium ore | ton | 180,000 | 270,000 |
14 | Other metal ores | ton | 20,000 | 30,000 |
II | NON-METAL MINERALS | | | |
1 | Tiling stones, fine-art stones (granite, gabbro, marble, basalt) | m3 | 50,000 | 70,000 |
2 | Block stones | m3 | 60,000 | 90,000 |
3 | Precious stone ores: diamond; ruby; sapphire; emerald; alexandrite; precious black opal; agate; rhodolite; pyrope; beryl; spinel; topaz; violet, yellow and orange crystal quartz; chrysolite; precious white and scarlet opal; turquoise; nephrite | ton | 50,000 | 70,000 |
4 | Gravel, pebble, grit | m3 | 4,000 | 6,000 |
5 | Stone for use as ordinary building materials | m3 | 1,000 | 5,000 |
6 | Limestone and argillite for cement production and other stones for production of cement additives (laterite, puzzolan); industrial minerals (barite, fluorite, bentonite and others) | ton | 1,000 | 3,000 |
7 | Yellow sand | m3 | 3,000 | 5,000 |
8 | White sand | m3 | 5,000 | 7,000 |
9 | Sand of other types | m3 | 2,000 | 4,000 |
10 | Earth for leveling construction sites or construction of works | m3 | 1,000 | 2,000 |
11 | Clay for production of bricks and tiles | m3 | 1,500 | 2,000 |
12 | Gypsum | m3 | 2,000 | 3,000 |
13 | Kaolin, feldspar | m3 | 5,000 | 7,000 |
14 | Earth of other types | m3 | 1,000 | 2,000 |
15 | Fire clay | ton | 20,000 | 30,000 |
16 | Dolomite, quartzite, talc, diatomite | ton | 20,000 | 30,000 |
17 | Mica, technical quartz | ton | 20,000 | 30,000 |
18 | Pyrite, phosphorite | ton | 20,000 | 30,000 |
19 | Natural mineral water | m3 | 2,000 | 3,000 |
20 | Apatite, serpentine, graphite, sericite | ton | 3,000 | 5,000 |
21 | Coal of all types | ton | 6,000 | 10,000 |
22 | Other non-metal minerals | ton | 20,000 | 30,000 |
Vietnamese
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