Decree No. 67/2019/ND-CP the method of calculation and rates of the fee for grant of the mining right

DECREE

Prescribing the method of calculation and rates of the fee for grant of the mining right^[1]

Pursuant to the June 19, 2015 Law on Organization of the Government;

Pursuant to the November 17, 2010 Mineral Law;

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

Pursuant to the November 29, 2006 Law on Tax Administration, and the November 20, 2012 Law Amending and Supplementing a Number of Articles of the Law on Tax Administration;

At the proposal of the Minister of Natural Resources and Environment;

The Government promulgates the Decree prescribing the method of calculation and rates of the fee for grant of the mining right.

Chapter I

GENERAL PROVISIONS

Article1.Scope of regulation

This Decree details:

1. Method of calculation and rates of the fee for grant of the mining right.

2. Method of collection and regime of management and use of collected fee amounts for grant of the mining right.

Article 2.Subjects of application

1. State agencies involved in the determination, collection and payment of the fee for grant of the mining right.

2. Organizations and individuals that have the mining right which is not subject to auction.

Article 3.Interpretation of terms

In this Decree, mineral deposits permitted to be included in mining designs means part or the whole of mineral deposits in an explored area approved or certified by a competent state agency.

Chapter II

RATES AND METHOD OF CALCULATION OF THE FEE FOR GRANT OF THE MINING RIGHT

Article 4.Rates of the fee for grant of the mining right

Rates of the fee for grant of the mining right (R) are prescribed in percentages (%) of the value of crude ores of a mineral area permitted for mining. Fee rates for all mineral groups and types are specified in Appendix I to this Circular.

Article 5.Bases for calculation of the fee for grant of the mining right

The fee for grant of the mining right shall be calculated according to the following formula:

T = Q x G x K₁x K₂x R

In which:

T means the fee for grant of the mining right calculated in Vietnam dong;

Q means mineral deposit for which the fee for grant of the mining right is are calculated as specified in Article 6 of this Decree; the unit of calculation is m³, ton, kg or another unit as decided by the agency competent to approve the mineral deposit;

G means the price for calculation of the fee for grant of the mining right which is the value of a mined crude ore unit determined on the basis of the royalty tax calculation price as prescribed by the royalty tax law at the time of calculation of the fee for grant of the mining right and specified in Article 7 of this Decree; the unit of calculation is VND/deposit unit;

K₁means a mineral recovery coefficient related to the prescribed mining method: For surface mining, K₁= 0.9; pit mining, K₁= 0.6; or exploitation of mineral water, natural thermal water and other cases, K₁= 1;

K₂means a coefficient related to difficult socio-economic conditions or extremely difficult socio-economic conditions applicable to geographical areas eligible for investment incentives on the list promulgated by the Government in the investment law: For mining in geographical areas with extremely difficult socio-economic conditions, K₂= 0.9; mining in geographical areas with difficult socio-economic conditions, K₂= 0.95; or mining in other geographical areas, K₂= 1;

R means a rate of the fee for grant of the mining right; the unit of calculation is percentage (%).

Article 6.Deposits for calculation of the fee for grant of the mining right

1. For a mining license granted before the effective date of the 2010 Mineral Law, the deposit used for calculation of the fee for grant of the mining right is the residual deposit calculated from July 1, 2011. Specifically, such deposit shall be determined as follows:

a/ In case the deposit stated in the mining license is a geological deposit: The deposit for fee calculation is equal to the deposit stated in the license minus (-) the mined deposit already converted into geological deposit. The conversion of the mined deposit into geological deposit shall be carried out by dividing the mined deposit by (:) the mineral recovery coefficient related to the mining method;

b/ In case the mining license does not state the geological deposit and states only the mined deposit: The deposit for fee calculation is equal to the deposit stated in the license minus (-) the mined deposit and then divided by (:) the mineral recovery coefficient related to the mining method, provided that the result does not exceed the approved mineral deposit;

c/ In case the mining license states the natural resource permitted for mining or annual mining capacity and mining duration: The deposit for fee calculation is equal to the annual mining capacity multiplied by (x) the period counted from July 1, 2011, to the expiration date of the license and divided by (:) the mineral recovery coefficient related to the mining method;

d/ In case the mining license states the volume of commodity products (for example, number of bricks or tiles or other cases) and mining duration: The deposit for fee calculation is equal to the fuel consumption level per product unit in the investment project multiplied by (x) the volume of products produced in the year and multiplied by (x) the remaining mining duration stated in the license and divided by (:) the mineral recovery coefficient related to the mining method;

dd/ In case the mining license is for mineral water and natural thermal water: The deposit for fee calculation is equal to the water flow in m³per day stated in the license multiplied by (x) the remaining mining duration stated in the license; the yearly mining duration is 365 days;

e/ Bases for calculation of the mined deposit for the cases specified at Points a and b of this Clause must be obtained from reports on royalty tax payment and related annual lawful documents of organizations and individuals and conformable to the mining status map.

2. For mining licenses granted after the effective date of the Mineral Law and before the effective date of the Government’s Decree No. 158/2016/ND-CP of November 29, 2016 (below referred to as Decree No. 158/2016/ND-CP), the deposit used for calculation of the fee for grant of the mining right shall be determined under Point a, d or dd, Clause 1 of this Article, in which the mined deposit is zero (0).

3. For a mining license granted after the effective date of Decree No. 158/2016/ND-CP, the deposit used for calculation of the fee for grant of the mining right (Q) is the mineral deposit permitted to be included in the mining design, lying within the area and depthwise boundaries of the mining design area and stated in the license.

4. For mining licenses granted by competent state agencies under which exploration is not required under Article 65 of the Mineral Law or in the case where the application for a mining license is not required under Point a, Clause 2, Article 64 of the Mineral Law or recovery of sand and gravel from projects on dredging and clearance of canals, the deposit used for calculation of the fee for grant of the mining right is equal to the actual mining output divided by (:) 0.9 (zero point nine).

5. For projects on mining of minerals for use as materials for production of cement or walling and flooring tiles, in case the deposit included in the mining design does not satisfy the requirement prescribed in Clause 2, Article 40 of Decree No. 158/2016/ND-CP, the deposit to be included in the mining design shall be calculated to be equal to the planned capacity or capacity under the approved investment project multiplied by (x) the maximum mining period of 30 years.

6. In case of extension of a mining license for which the fee has not yet been calculated, the deposit used for calculation of the fee for grant of the mining right shall be equal to the deposit stated in the granted license minus (-) the mined deposit calculated according to the royalty tax finalization and Clauses 1 and 2 of this Article.

After the license extension, if the residual deposit in reality is larger than the deposit for which the fee for grant of the mining right has been calculated under the old license, the mining organization or individual shall additionally pay such fee under Clause 1, Article 10 of this Decree.

7. For stored grade-III apatite ores, the deposit used for calculation of the fee for grant of the mining right shall be determined to be equal to the stored ore volume multiplied by (x) ore weight of each storehouse.

Article 7.Price for calculation of the fee for grant of the mining right

1. The price for calculation of the fee for grant of the mining right (G) shall be calculated according to the following formula:

G = G_tnx K_qd

In which:

a/ G means price for calculation of the fee for grant of the mining right; the unit of calculation is VND/deposit unit;

b/ G_tnmeans price for royalty tax calculation set by the provincial-level People’s Committee; the unit of calculation is VND/natural resource product unit;

c/ K_qdmeans a coefficient for conversion.

2. The coefficient for conversion (K_qd) is prescribed as follows:

a/ It is different from 1 (K_qd≠ 1) when the price for royalty tax calculation set by the provincial-level People’s Committee does not provide any price of the crude mineral (mined mineral) or provides a price of the crude mineral with a (derivative) unit of calculation not the same as that of the licensed mineral deposit;

b/ It is equal to 1 (K_qd= 1) when the price for royalty tax calculation set by the provincial-level People’s Committee provides a price of the crude mineral or a metal ore-based price corresponding to the licensed deposit of mineral being metal ore.

3. The method of determining the coefficient for conversion (K_qd) for metal minerals and non-metallic minerals shall be applied under the provisions of Appendix II to this Decree.

Article 8.Receipt, calculation, approval and notification of payment of the fee for grant of the mining right

1. The General Department of Geology and Minerals of Vietnam or provincial-level Departments of Natural Resources and Environment shall receive, check, calculate, appraise and submit to the Ministry of Natural Resources and Environment or provincial-level People’s Committees for approval fee amounts for grant of the mining right according to their competence for mining licensing according to Form No. 01 or No. 02 provided in Appendix III to this Decree.

2. The appraisal and approval of fee amounts for grant of the mining right shall be carried out simultaneously in the course of receiving and examining dossiers for grant of mining licenses.

In the course of appraisal, if no price for royalty tax calculation is available or a set price for royalty tax calculation is not suitable to the mineral for which mining license is applied for, the Ministry of Natural Resources and Environment or provincial-level People’s Committee shall apply an average price for mined mineral as specified in the bracket of royalty tax calculation prices promulgated by the Ministry of Finance for temporary collection of the fee for grant of the mining right.

3. The General Department of Geology and Minerals of Vietnam or provincial-level Departments of Natural Resources and Environment shall send documents on approval of the fee for grant of the mining right to provincial-level Tax Departments of localities where mineral areas in which mining is licensed exist and notify them to mining right grantees.

4. Within 10 working days after receiving a document on approval of the fee for grant of the mining right, the provincial-level Tax Department of the locality where the mineral area in which mining is licensed exists shall send a notice of fee payment to the mining right grantee.

Article 9.Methods of collection and payment of the fee for grant of the mining right

1. The method of one-off fee collection shall be applied to:

a/ Mining licenses which are to be granted by the Ministry of Natural Resources and Environment for a mining period of up to 5 years or for which the total fee amount is up to VND 1 (one) billion;

b/ Mining licenses which are to be granted by provincial-level People’s Committees for a mining period of up to 3 years or for which the total fee amount is up to VND 500 (five hundred) million.

2. The method of installment fee collection shall be applied to cases not listed in Clause 1 of this Article, specifically as follows:

a/ In the initial collection, the fee amount is equal to 30% of the total fee amount divided by half of the mining period and calculated according to the following formula:

T_ld= T : (X : 2) x 30%

b/ From the second time of collection onward, the fee amount is equal to the total fee amount minus (-) the initially collected amount, then equally divided by the remaining number of years of fee payment. The fee collection must be completed in the first half of the licensed period and the fee amount shall be calculated according to the following formula:

T_hn= (T - T_ld) : [(X : 2) - 1]

In which:

T means total fee amount;

T_ldmeans fee amount to be initially paid;

T_hnmeans fee amount to be paid from the second time onward;

X means mining period stated in the mining license.

3. The time limit for or deadline of payment of the fee for grant of the mining right is prescribed for different cases as follows:

a/ For the initial fee payment: 90 days from the date of receipt of the provincial-level Tax Department’s notice and before the receipt of the mining license;

b/ For the second time of payment onward in the subsequent year, there are two deadlines:

- First deadline: May 31.

- Second deadline: October 31.

In case an organization or individual wishes to pay the fee for grant of the mining right for the whole year, the deadline is May 31 of the year;

c/ In case the mining suspension is requested or certified by the provincial-level People’s Committee, the time limit for payment of the fee for grant of the mining right payable in a period (if any) shall be prolonged for a duration equal to the suspension period but must not exceed the remaining mining period stated in the license. In this case, an organization or individual shall continue paying the fee amount payable in the period 30 days after its/his/her mining activities are resumed and is not required to pay a late-payment interest during the suspension period.

4. The deadline for annual one-off payment of the fee for grant of the mining right for cases of recovery of minerals for which exploration is not required in areas where work construction investment projects are implemented or sand and gravel are recovered from river bed dredging projects or salinized sand from inland waterways or port waters dredging projects according to the year-end royalty tax finalization declaration is May 31 of the subsequent year.

5. The collection and payment of the fee for grant of the mining right must comply with the law on tax administration and this Decree.

In case of temporary calculation of the fee for grant of the mining right, after an official approval decision is issued, the late-payment interest shall be calculated only for the additionally collected fee amount and paid 90 days after the competent state agency issues a notice of collection of additional fee amount.

6. After receiving a written certification of fee remittance into the state budget, a mining right grantee shall send 1 certified true copy thereof to the General Department of Geology and Minerals of Vietnam, for a license granted by the Ministry of Natural Resources and Environment, or to the provincial-level Department of Natural Resources and Environment, for a license granted by the provincial-level People’s Committee, for monitoring and supervision.

Article 10.Adjustment or refund of the fee for grant of the mining right

1. The fee for grant of the mining right shall be considered for adjustment in one of the following cases:

a/ There is a change in the deposit permitted to be included in the mining design as stated in the mining license:

- Reduction of the deposit due to return of the mining license or return of part of the mining area;

- Increase of the deposit to be included in the mining design due to an upgraded exploration or addition of the approved deposit not yet included in the mining design;

- Increase of the deposit due to the fact that the actually mined deposit is larger than the deposit for which the fee for grant of the mining right is calculated within boundaries of the licensed mining area. An organization or individual shall take responsibility for its/his/her actual mining output and declare such to the state agency competent to grant mining licenses under Article 82 of this Mineral Law.

b/ There is a change in the price for royalty tax calculation (G_n), the fee amount for grant of the mining right payable from the subsequent time onward must be multiplied by the price disparity, specifically according to the following formula:

T_n= T_hnx G_n: G

In which:

T_nmeans fee amount in Vietnam dong payable at time number n.

T_hnmeans annual payable fee amount in Vietnam dong stated in the decision approving the fee for grant of the mining right.

G_nmeans price for calculation of the fee for grant of the mining right at the time of notification of fee payment at time number n; the unit of calculation is VND/deposit unit.

G means the initially approved price for calculation of the fee for grant of the mining right; the unit of calculation is VND/deposit unit.

c/ There is a change in the rate of the fee for grant of the mining right (R_n), the state management agency in charge of minerals shall adjust the payable fee amount calculated from the notification period of the subsequent year, specifically according to the following formula:

T_n= T_hnx R_n: R

In which:

T_nmeans fee amount in Vietnam dong payable at time number n.

T_hnmeans annual payable fee amount in Vietnam dong stated in the decision approving the fee for grant of the mining right.

R_nmeans rate of the fee for grant of the mining right (%) at the time of notification of fee payment number n.

R means the initially approved rate of the fee for grant of the mining right (%).

2. In case of adjustment of a fee amount for grant of the mining right under Point a, Clause 1 of this Article, if the fee amount remitted into the state budget is larger than the total payable fee amount after the adjustment, the surplus shall be determined by the Ministry of Natural Resources and Environment or provincial-level People’s Committee in a document which shall be sent to the provincial-level Tax Department of the locality where the mining area exists for settlement in accordance with the law on tax administration.

3. In case a mining license grantee returns the whole mine or part of the licensed mining area, when the competent state management agency in charge of minerals receives the dossier, the Ministry of Natural Resources and Environment or provincial-level People’s Committee shall, according to its licensing competence, send a notice of the return to related state agencies for supervision and inspection of whether the payment of the fee amount for grant of the mining right is completed by the time of dossier receipt. After obtaining inspection results, it shall send to the provincial-level Tax Department and requesters for the return a notice of suspension of the collection of the fee for grant of the mining right payable for the subsequent periods until the issuance of a decision on mine closure or a decision on adjustment of payable fee amount.

4. In case of return of the whole mine, the fee amount for grant of the mining right paid for the mineral deposit permitted to be included in the mining design but not yet mined or fully mined according to the fee payment schedule and remitted into the state budget shall be considered for refund under Clause 5 of this Article.

5. In case the competent state management agency decides to revoke a license under Point d, Clause 1, Article 58 of the Mineral Law, the fee payer may have the paid fee amount for grant of the mining right refunded in accordance with the law on tax administration. The licensing agency shall issue a decision to adjust the fee amount for grant of the mining right, then send it to the provincial-level Tax Department of the locality where the mining area exists for use as a basis for the refund.

6. For cases of refund of fee amounts for grant of the mining right, the state agency competent to license mining under Article 82 of the Mineral Law shall issue decisions to adjust fee amounts for grant of the mining right and determine surplus fee amounts and send them to provincial-level Tax Departments for processing dossiers for refund of fee amounts for grant of the mining right in accordance with the law on tax administration.

7. Cases where a fee amount for grant of the mining right is not refundable:

a/ Such fee amount has been initially paid in case of return of the mining license (for the whole mine deposit) or part of the mining area (corresponding part of the deposit);

b/ The fee payer has completely paid the fee for the mineral deposit permitted to be included in the mining design, the mining period stated in the license has expired but the deposit is not yet fully mined, and the residual deposit is reserved for an extended mining period. In case of dissatisfaction of the conditions for extension of the mining period, the fee amount remitted into the state budget is not refundable;

c/ The fee payer has the mining license revoked under Point a, b or c, Clause 1, Article 58 of the Mineral Law and is therefore not entitled to the refund of the fee amount paid by the time of license revocation.

In this case, the agency with licensing competence shall assume the prime responsibility for calculating and re-appraising the payable fee amount and notify it to the provincial-level Tax Department for handling in accordance with the law on tax administration.

Article 11.Extension of time limit for payment of the fee for grant of the mining right

1. The time limit for payment of the fee for grant of the mining right shall be considered for extension when there is a problem in the clearance of grounds for lease or in a case specified in Clause 1, Article 49 of the Law on Tax Administration.

2. Mining organizations and individuals falling  into the case specified in Clause 1 of this Article are entitled to an extended time limit for payment of part or the whole of the payable fee amount for grant of the mining right.

3. For the case mentioned in Clause 1 of this Article, the amount to be considered for extension of the payment time limit may be the fee amount, late-payment interest or fine owed by the mining organizations or individuals by the time:

a/ A natural disaster, a fire or an accident occurs, provided such amount does not exceed the material value of the damage minus compensations payable by organizations or individuals responsible in accordance with law;

b/ Such organizations or individuals suspend their production or business operation, provided such amount does not exceed expenses for relocation of the production or business establishments and damage caused by the relocation and related expenses arising during the suspension period.

4. Within an extended time limit for payment of the fee for grant of the mining right, no late-payment interest shall be calculated for the late paid fee amount. Upon the expiration of such extended time limit, fee payers shall remit payable fee amounts into the state budget under regulations. In case a mining organization or individual fails to fully pay the payable fee amount upon the expiration of the extended time limit, a late-payment interest shall be calculated and the fee payer shall be coerced to execute the administrative decision in accordance with the law on tax administration.

5. The extended time limit, competence and dossiers for giving extension; processing of dossiers for extension of the time limit for payment of the fee for grant of the mining right, late-payment interests, and fines must comply with the law on tax administration.

Article 12.Management and use of collected fee amounts for grant of the mining right

1. The management, use or refund of collected fee amounts for grant of the mining right must comply with the law on the state budget; no more than 10% of the total collected fee amounts shall be used first of all for the survey and protection of mineral resources and supervision of mining and environmental protection activities.

2. Seventy percent of collected fee amounts shall be remitted into the central budget while the remaining 30% shall be remitted into local budgets, for the fee for mining licenses granted by central agencies; and all collected fee amounts shall be remitted into local budgets, for the fee for mining licenses granted by provincial-level People’s Committees.

3. Expenses for determination of the fee for grant of the mining right shall be covered by the state budget and included in budget expenditure estimates assigned to natural resources and environment agencies as decentralized under the Law on the State Budget.

4. The fee for grant of the mining right shall be included in expenses to be subtracted upon the determination of income liable to enterprise income tax which is equal to the payable total fee amount for grant of the mining right divided by the number of years when mining is carried out. Conditions for determining expenses to be subtracted must comply with the Law on Enterprise Income Tax.

Chapter III

IMPLEMENTATION RESPONSIBILITIES

Article 13.Responsibilities of agencies in the calculation and collection of the fee for grant of the mining right

1. The General Department of Geology and Minerals of Vietnam shall:

a/ Assume the prime responsibility for calculating, adjusting and appraising payable fee amounts for grant of the mining right, then submit them to competent authorities for approval, for mining licenses granted by the Ministry of Natural Resources and Environment;

b/ Send before March 1 every year written approvals of fee amounts for grant of the mining right licensed by the Ministry of Natural Resources and Environment and documents stating fee amounts payable for the second time to licensees and provincial-level Tax Departments of localities where mineral areas in which mining is licensed exist;

c/ Inspect and supervise technical solution systems, volumes and quality of work items in the process of construction under exploration licenses granted by the Ministry of Natural Resources and Environment in order to ensure the reliability of determined mineral deposits for calculation of fee amounts for grant of the mining right;

d/ Urge and inspect the calculation of fee amounts for grant of the mining right in localities;

dd/ Annually report to the Minister of Natural Resources and Environment on the collection of the fee for grant of the mining right nationwide; sum up and report collected fee amounts to the Prime Minister.

2. Provincial-level Departments of Natural Resources and Environment shall:

a/ Assume the prime responsibility for calculating, adjusting and appraising payable fee amounts for grant of the mining right, then submit them to competent authorities for approval, for mining licenses granted by provincial-level People’s Committees;

b/ Send before March 1 every year written approvals of fee amounts for grant of the mining right licensed by provincial-level People’s Committees and documents stating fee amounts payable for the second time to licensees and provincial-level Tax Departments of localities where mineral areas in which mining is licensed exist;

c/ Inspect and supervise technical solution systems, volumes and quality of work items in the process of construction under exploration licenses granted by provincial-level People’s Committees in order to ensure the reliability of determined mineral deposits for calculation of fee amounts for grant of the mining right;

d/ Annually assume the prime responsibility for, and coordinate with provincial-level Tax Departments in, summing up and reporting data on the collection of fee amounts for grant of the mining right in their localities to provincial-level People’s Committees and concurrently to the Ministry of Natural Resources and Environment for summing up and reporting to the Prime Minister.

3. Provincial-level Tax Departments of localities where mineral areas in which mining is licensed exist shall:

a/ Send fee payment notices to fee payers under Clause 3, Article 9 of this Decree; manage and urge the collection and remittance of collected fee amounts and handle cases of late fee payment and administrative violations related to collected fee amounts in accordance with the law on tax administration;

b/ Receive, examine and process dossiers for extension of the time limit for payment of the fee for grant of the mining right for mining licensees in their provinces, or submit them to competent authorities for decision in accordance with the law on tax administration;

c/ Provide information related to the payment of the fee for grant of the mining right to the General Department of Geology and Minerals of Vietnam or provincial-level Departments of Natural Resources and Environment according to their competence for monitoring;

d/ Sum up, account and report on collected fee amounts under the relevant regulations in force.

Article 14.Responsibilities of payers of the fee for grant of the mining right

1. To pay the fee within the time limit notified by provincial-level Tax Departments.

2. In the course of mining, they may request reduction of the number of fee payment times and increase of fee amounts payable in the remaining payment times. If wishing to pay the fee in fewer times and increase the payable fee amount each time, to make written requests according to Form No. 03 provided in Appendix III to this Decree and send them to mining licensing agencies.

3. In case of remittance of the collected fee for grant of the mining right into the state budget beyond the time limit prescribed at Point a or b, Clause 3 or Clause 4, Article 9 of this Decree, to pay a late-payment interest or fine in accordance with the law on tax administration, in addition to the notified payable fee amounts.

4. In case of transfer of the mining right, to fulfill the obligation to pay the fee for grant of the mining right up to the time of transfer.

Chapter IV

IMPLEMENTATION PROVISIONS

Article 15.Transitional provisions

1. Decisions approving fee amounts for grant of the mining right issued before the effective date of this Decree remain valid. In case of modification of mining licenses, such decisions shall be executed under this Decree.

2. For dossiers of application for mining licenses received by competent authorities before the effective date of this Decree for which fee amounts for grant of the mining right are not yet approved by the effective date of this Decree, such fee amounts shall be collected under this Decree. In case data used for the calculation of fee amounts for grant of the mining right under this Decree make the payable fee amounts higher than those calculated under the Government’s Decree No. 203/2013/ND-CP of November 28, 2013, the fee rates prescribed in Decree No. 203/2013/ND-CP shall apply.

3. For cases of temporary collection of the fee for grant of the mining right, if prices for royalty tax calculation promulgated by provincial-level People’s Committees remain valid and compliant with the regulations on prices of crude minerals for calculation of the fee for grant of the mining right, they shall be officially applied in replacement of prices for calculation of temporarily collected fee amounts.

Article 16.Effect

1. Effect:

a/ This Decree takes effect on September 15, 2019;

b/ The Government’s Decree No. 203/2013/ND-CP of November 28, 2013, prescribing the method of calculation and rates of the fee for grant of the mining right, ceases to be effective on the effective date of this Decree.

2. To annul the relevant provisions of Clause 6, Article 2, and Article 69, of Decree No. 158/2016/ND-CP.

Article 17.Implementation responsibility

1. The Ministry of Natural Resources and Environment shall assume the prime responsibility for, and coordinate with related ministries and sectors in, organizing the implementation of this Decree.

2. Ministers, heads of ministerial-level agencies, heads of government-attached agencies, chairpersons of provincial-level People’s Committees, and related organizations and individuals shall implement this Decree.-

On behalf of the Government
Prime Minister
NGUYEN XUAN PHUC