THE GOVERNMENT
Decree No. 74/2011/ND-CP of August 25, 2011, on environmental protection charge for mineral exploitation
THE GOVERNMENT
Pursuant to the December 25, 2001 Law on Organization of the Government;
Pursuant to the November 29, 2005 Environmental Protection Law;
Pursuant to the August 28, 2001 Ordinance on Charges and Fees;
At the proposal of the Minister of Finance,
DECREES:
Chapter 1
GENERAL PROVISIONS
Article 1. Scope of regulation
This Decree provides objects liable to, payers, rates and management and use of environmental protection charge for mineral exploitation.
Article 2. Charge-liable objects
Liable to environmental protection charge for mineral exploitation specified in this Decree are crude oil, natural gas, coal gas, metal minerals and non-metal minerals.
Article 3. Charge payers
Payers of environmental protection charge for mineral exploitation include organizations and individuals that exploit minerals specified in Article 2 of this Decree.
Chapter 2
RATES, MANAGEMENT AND USE OF ENVIRONMENTAL PROTECTION CHARGE FOR MINERAL EXPLOITATION
Article 4. Charge rates
1. For crude oil: VND 100,000/ton; natural gas and coal gas: VND 50/m3. Particularly for natural gas gathered in the process of crude oil exploitation (associated gas): VND 35/m3.
2. For minerals:
No. | Minerals | Unit of calculation | Minimum charge rate (VND) | Maximum charge rate (VND) |
A | B | C | 1 | 2 |
I | Ores of metal minerals | | | |
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 | Sliver 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 | 30,000 | 50,000 |
11 | Copper ore, nickel ore | ton | 35,000 | 60,000 |
12 | Chromium ore | ton | 40,000 | 60,000 |
13 | Cobalt ore, molybdenum ore, mercury ore, magnesium ore and vanadium ore | ton | 180,000 | 270,000 |
14 | Ores of other metal minerals | ton | 20,000 | 30,000 |
II | Ores of non-metal minerals | | | |
1 | Wall-covering and flooring stones, fine-art stones (granite, gabbro, ashlar, ect.) | 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; adrite; rhodonite; pyrope; beryl; spinel; topaz; violet, yellow or orange crystalline quartz; chrysolite; precious white or scarlet opal; felspar; birusa; nephrite | ton | 50,000 | 70,000 |
4 | Gravel, pebble, grit | m3 | 4,000 | 6,000 |
5 | Stone for use as common construction materials | ton | 500 | 3,000 |
6 | Other stones (for production of cement, industrial minerals, etc.) | ton | 1,000 | 3,000 |
7 | Yellow sand | m3 | 3,000 | 5,000 |
8 | Glass sand | m3 | 5,000 | 7,000 |
9 | Sand of other types | m3 | 2,000 | 4,000 |
10 | Earth for leveling of construction sites or construction of works | m3 | 1,000 | 2,000 |
11 | Clay, earth for production of bricks or tiles | m3 | 1,500 | 2,000 |
12 | Earth for gypsum production | m3 | 2,000 | 3,000 |
13 | Earth for kaolin production | m3 | 5,000 | 7,000 |
14 | Earth of other types | m3 | 1,000 | 2,000 |
15 | Granite | ton | 20,000 | 30,000 |
16 | Fire clay | ton | 20,000 | 30,000 |
17 | Dolomite, quartzite | ton | 20,000 | 30,000 |
18 | Mica, technical quartz | ton | 20,000 | 30,000 |
19 | Pirite, phosphorite | ton | 20,000 | 30,000 |
20 | Natural mineral water | m3 | 2,000 | 3,000 |
21 | Apatite, serpentine | ton | 3,000 | 5,000 |
22 | Pit anthracite coal | ton | 6,000 | 10,000 |
23 | Open-pit anthracite coal | ton | 6,000 | 10,000 |
24 | Lignite, fat coal | ton | 6,000 | 10,000 |
25 | Coal of other types | ton | 6,000 | 10,000 |
26 | Non-metal mineral of other types | ton | 20,000 | 30,000 |
3. Environmental protection charge rate for full extraction of minerals is equal to 60 per cent of those for exploitation of these minerals specified in Clause 2 of this Article.
4. Based on the charge rates specified in Clauses 2 and 3 of this Article, People’s Councils of provinces or centrally run cities (below collectively referred to as provincial-level People’s Councils) shall decide on specific environmental protection charge rate for each type of exploited mineral suitable to their local practical conditions in each period.
Article 5. Management and use of environmental protection charge for mineral exploitation
1. Environmental protection charge for exploitation of minerals, excluding crude oil and natural gas, all belong to local budgets and shall be used to support environmental protection and investment activities in localities in which mineral exploitation is carried out, covering:
a/ Preventing and mitigating negative impacts on the environment in these localities;
b/ Remedying environmental degradation or pollution caused by mineral exploitation activities;
c/ Keeping sanitation, protecting and resorting landscape and the environment in these localities.
2. Environmental protection charges for crude oil and natural gas all belong to the central budget and shall be used to support environmental protection and investment activities in accordance with the Environmental Protection Law and the State Budget Law.
Chapter 3
IMPLEMENTATION PROVISIONS
Article 6. Effect
1. This Decree takes effect on January 1, 2012, and replaces Decrees No. 63/2008/ND-CP of May 13, 2008, and No. 82/2009/ND-CP of October 12, 2009, on environmental protection charges for mineral exploitation.
2. From the effective date of this Decree, if no new charge tariffs are promulgated by provincial-level People’s Councils under Clause 4, Article 4 of this Decree, existing charge tariffs continue to apply; in case existing charge rates are lower than the minimum charge rates specified in Clause 2, Article 4 of this Decree, those specified in this Decree will apply.
Article 7. Implementation guidance
1. The Ministry of Finance shall guide the implementation of this Decree and direct tax offices in coordinating with local natural resources and environment agencies in managing charge collection in accordance with this Decree and the Tax Administration Law.
2. Provincial-level People’s Committees shall direct local natural resources and environment agencies in, within their functions, tasks and powers, providing information and documents on local organizations and individuals permitted to exploit minerals to tax offices and coordinating with these tax offices in strictly managing charge payers specified in this Decree.-
Article 8. Implementation responsibilities
Ministers, heads of ministerial-level agencies, heads of governmental-attached agencies and chairpersons of provincial-level People’s Committees shall implement this Decree.-
On behalf of the Government
Prime Minister
NGUYEN TAN DUNG
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