The rate of environmental protection charges on mineral exploitation from July 15, 2023

On May 31, 2023, the Government issues the Decree No. 27/2023/ND-CP on environmental protection charge on mineral exploitation.

In particulars, this Decree prescribes the environmental protection charge on mineral exploitation as follows:

- The rate of environmental protection tax on crude oil:  VND 100,000/ton;  and VND 50/m³ for natural gas and coal seam gas;  And the rate for natural gas obtained from crude oil exploitation (associated gas): VND 35/m³

- The rates of environmental protection charge on the exploitation of minerals (including the production and business activities of organizations and individuals not for the purpose of mining but obtaining minerals) are provided in the charging tariff promulgated together with this Decree:

• Stone for use as ordinary building materials:  VND 7,500/m³ (increased by VND 2,5000/m³)
• Clay for production of bricks and tiles: VND 2,250/M³ (Increased by VND 750/m³)
• The sand of other types: VND 6,000/m³ (increased by VND 2,000/m³)

- The rate of environmental protection charges for salvage exploitation of a mineral as prescribed by the mineral law equals 60% of that on the exploitation of such type of mineral specified in the charge tariff promulgated together with this Decree.

Based on the principles of determining the charge rates specified in the Law on Charges and Fees, and charge tariff promulgated together with this Decree, and the charge rates of localities with similar mineral exploitation, People’s Councils of provinces and centrally-run cities shall decide on specific charge rates and calculation units for each type of mineral.

Decree No. 27/2023/ND-CP takes effect on July 15, 2023.