Resolution No. 712/2013/UBTVQH13 dated December 16, 2013 of the Standing Committee of the National Assembly on promulgating the Royal tariff

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Issuing body:	National Assembly Standing Committee	Effective date:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Official number:	712/2013/UBTVQH13	Signer:	Nguyen Sinh Hung
Type:	Resolution	Expiry date:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Issuing date:	16/12/2013	Effect status:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Fields:	Tax - Fee - Charge

SUMMARY

FROM FEBRUARY 1, 2014, ROYAL TARIFF ON SEVERAL NATURAL RESOURCES WILL BE RAISED

This content is regulated in Resolution No. 712/2013/UBTVQH13 dated December 16, 2013 of the Standing Committee of the National Assembly on promulgating the Royal tariff.

Accordingly, from February 1, 2014, the royal tariff of 12% for iron will officially be applied, increasing by 2% in comparison with the previous tariff. Simultaneously, the royal tariff applied to several metallic minerals and non- metallic minerals is also increased respectively from 1% to 8%. Concretely, royal rate for sand increases from 10% to 11%; the rate applied for glass- making sand is 13%, increased by 2% in comparison with the previous tariff; the rate applied for titanium, copper, soil used for brick making and rock is respectively hit at 16%, 13%, 10% and 7% which is increased by 5%, 3% and 1% as compared with existing rate (The previous rate is alternately 11%, 10%, 7% and 6%)

For diamond, gold, rare earths, aluminum and bauxite, platinum, silver, tin, lead and zinc and serpentine, the applied tariff rate still stays at 22%; 15%; 10% and 3%...

This Resolution takes effect on February 01, 2014.

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THE STANDING COMMITTEE OF THE NATIONAL ASSEMBLY

Resolution No. 712/2013/UBTVQH13 dated December 16, 2013 of the Standing Committee of the National Assembly on promulgating the Royal tariff

Pursuant to the Constitution of the Socialist Republic of Vietnam;

Pursuant to Law No. 30/2001/QH10 on Organization of the National Assembly, which was amended and supplemented under Law No. 83/2007/QH11;

Pursuant to Law No. 45/2009/QH12 on Royalties,

On basis of the Government’s report No.382/TTr-Cp dated October 10, 2013; report on receiving explanations No. 1589/BC - UBTCNS13 dated October 10, 2013 of the Committee of Finance and Budget

RESOLVES:

Article 1.To promulgate together with this Resolution the Royalty Tariff based on the royalty tariff frame provided in Article 7 of Law No. 45/2009/QH12 on Royalties.

Article 2.This Resolution takes effect on February 01, 2014.

Resolution No. 928/2010/UBTVQH12 dated April 19, 2010 of the Standing Committee of the National Assembly of the Socialist Republic of Vietnam, on promulgating the royalty tariff which will be expired when this Resolution takes effect.

On behalf of the National Assembly

Standing Committee

Chairman

Nguyen Sinh Hung

ROYALTY TARIFF

(Promulgated together with the National Assembly Standing Committee s Resolution No. 712/2013/UBTVQH13 of December 16, 2013)

1. Royalty rates for natural resources of all kinds, except for crude oil, natural gas and coal gas:

No.	Group or category of natural resource	Royalty rate (%)
I	Metallic minerals
1	Iron	12
2	Manganese	11
3	Titanium	16
4	Gold	15
5	Rare earths	15
6	Platinum	10
7	Silver and tin	10
8	Wolfram and antimony	18
9	Lead and zinc	10
10	Aluminum and bauxite	12
11	Copper	13
12	Nickel	10
13	Cobalt, molybdenum, mercury, magnesium and vanadium	10
14	Other metallic minerals	10
II	Non-metallic minerals
1	Soil exploited for ground leveling and work construction	4
2	Rock and gravel	7
3	Rock used for lime baking and cement production	7
4	White marble	9
5	Sand	11
6	Sand used for glass-making	13
7	Soil used for brick-making	10
8	Granite	10
9	Refractory clay	10
10	Dolomite and quartzite	12
11	Kaolin	10
12	Mica and technical quartz	10
13	Pyrite and phosphorite	7
14	Apatite	5
15	Serpentine	3
16	Pit anthracite coal	7
17	Open-cast anthracite coal	9
18	Lignite and fat coal	9
19	Other coals	7
20	Diamond, ruby and sapphire	22
21	Emerald, alexandrite and precious black opal	20
22	Adrite, rodolite, pyrope, berine, spinel and topaz	15
23	Bluish-purple, greenish-yellow or orange crystalline quartz; chrysolite; precious white or scarlet opal, feldspar; birusa; and nephrite	15
24	Other non-metallic minerals	5
III	Natural forest products
1	Timber of group I	35
2	Timber of group II	30
3	Timber of groups III and IV	20
4	Timber of groups V. VI. VII and VIII and of other categories	15
5	Tree branches, tops, stumps and roots	10
6	Firewood	5
7	Bamboo of all kinds	10
8	Sandalwood and calambac	25
9	Anise, cinnamon, cardamom and liquorice	10
10	Other natural forest products	5
IV	Natural aquatic resources
1	Pearl, abalone and sea-cucumber	10
2	Other natural aquatic resources	2
V	Natural water
1	Natural mineral water, natural thermal water and refined natural water, bottled or canned	8
2	Natural water used for hydropower generation	4
3	Natural water used for production and business activities, except water mentioned at Points 1 and 2 of this group
3.1	Surface water
a	Water used for clean water production	1
b	Water used for other purpose	3
3.2	Groundwater
a	Water used for clean water production	3
b	Water used for other purposes	5
VI	Natural swallow s nests	20
VII	Other resources	10

2. Royalty rates for crude oil, natural gas and coal gas:

No.	Exploited output	Royalty rate (%)
No.	Exploited output	Projects eligible for investment promotion	Other projects
I	For crude oil
1	Up to 20,000 barrels/day	7	10
2	Between over 20,000 barrels/day and 50,000 barrels/day	9	12
3	Between over 50,000 barrels/day and 75,000 barrels/day	11	14
4	Between over 75,000 barrels/day and 100,000 barrels/day	13	19
5	Between over 100,000 barrels/day and 150,000 barrels/day	18	24
6	Over 150,000 barrels/day	23	29
II	For natural gas and coal gas
1	Up to 5 million m³/ day	1	2
2	From over 5 million m³/day to10 million m³/day	3	5
3	Over 10 million m³/day	6	10

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Resolution No. 712/2013/UBTVQH13 dated December 16, 2013 of the Standing Committee of the National Assembly on promulgating the Royal tariff

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