THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
Hanoi, July 31, 2019
Prescribing the method of calculation and rates of the fee for grant of the mining right
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.
Article 1. Scope of regulation
This Decree details:
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.
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 K1 x K2 x R
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;
K1 means 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;K2 means 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;
 Công Báo Nos 619-620 (12/8/2019)
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