Circular 10/2024/TT-BTC charge for appraisal and evaluation of mineral deposits and fee for grant of mining licenses

CIRCULAR

Prescribing the rates, collection, remittance, management and use of the charge for appraisal and evaluation of mineral deposits and the fee for grant of mining licenses

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Pursuant to the Law on Charges and Fees dated November 25, 2015;

Pursuant to the Law on Mineral dated November 17, 2010;

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

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to the Government’s Decree No. 120/2016/ND-CP dated August 23, dated August 23, detailing and guiding the implementation of a number of articles of the Law on Charges and Fees; the Government’s Decree No. 82/2023/ND-CP dated November 28, 2023, amending and supplementing a number of articles of the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016, detailing and guiding the implementation of a number of articles of the Law on Charges and Fees;

Pursuant to the Government’s Decree No. 158/2016/ND-CP dated November 29, 2016, detailing of a number of articles of the Mineral Law;

Pursuant to the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration; the Government’s Decree No. 91/2022/ND-CP dated October 30, 2022, amending and supplementing a number of articles of the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration;

Pursuant to the Government’s Decree No. 11/2020/ND-CP dated January 20, 2020, detailing administrative procedures in the field of State Treasury; the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents;

Pursuant to the Government’s Decree No. 14/2023/ND-CP dated April 20, 2023, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the request of the Director of the Department of Tax policies, Fee and Charges Supervision;

The Minister of Finance promulgates the Circular prescribing the rates, collection, remittance, management and use of the charge for appraisal and evaluation of mineral deposits and the fee for grant of mining licenses.

‎‎Article 1. Scope of regulation and subjects of application

1. This Circular prescribes the rates, collection, remittance, management and use of the charge for appraisal and evaluation of mineral deposits and the fee for grant of mining licenses.

2. This Circular applies to charge and fee payers; charge and fee collectors; other organizations and individuals involved in the collection, remittance, management and use of the charge for appraisal and evaluation of mineral deposits and the fee for grant of mining licenses.

‎‎Article 2. Charge and fee payers

1. The fee payers specified in this Circular are organizations or individuals granted mining licenses by competent state agencies in accordance with the law on minerals.

2. The charge payers specified in this Circular are organizations or individuals submitting dossiers of request for approval of mineral deposits to state management agencies competent to appraise and approve the deposits reported for mineral exploration in accordance with the law on minerals.

‎‎Article 3. Charge and fee collectors

1. Fee collectors specified in this Circular are competent state agencies granting mining licenses in accordance with the law on minerals.

2. Charge collectors prescribed in this Circular are state agencies competent to appraise and approve the deposits reported for mineral exploration in accordance with the law on minerals.

Article 4. Charge and fee rates

The rates of appraisal and evaluation of mineral deposits and the fee for grant of mining licenses are specified in the Charge and Fee Tariff promulgated together with this Circular.

Article 5. Declaration, collection and remittance of charges and fees

1. Charge and fee payers must pay charges when being granted mining licenses, pay charges according to the notice of the fee collectors; charges and fees shall be paid to the charge and fee collectors in the form prescribed in the Minister of Finance’s Circular No. 74/2022/TT-BTC dated December 22, 2022, providing for forms and time limits for the collection, payment and declaration of charges and fees falling under the Ministry of Finance’s competence.

2. Collectors must remit the collected charges in the previous month to the account of charge amounts pending remittance into the state budget which is opened at a State Treasury by the 05^th day of every month. The collectors must declare, collect, and remit charges and fees in accordance with Circular No. 74/2022/TT-BTC.

Article 6. Management and use of charges

1. Charge collectors are allowed to deduct 70% of the collected charge amounts to cover service provision and charge collection expenses as prescribed in Clause 4, Article 1 of the Government’s Decree No. 82/2023/ND-CP dated November 28, 2023, amending and supplementing a number of articles of the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016, detailing and guiding the implementation of a number of articles of the Law on Charges and Fees; pay 30% of the collected charges to the state budget.

2. In cases where the charge collector is a state agency that is not allowed to have its operating expenses covered by charge revenues as prescribed in Clause 3, Article 1 of Decree No. 82/2023/ND-CP, the entire charge amount collected must be paid into the state budget. The funding for appraisal and charge collection shall be arranged by the state budget in the estimates of the charge-collecting organization according to the regimes and norms of spending state budget as prescribed by law.

‎‎Article 7. Implementation provisions

1. This Circular takes effect from March 21, 2024.

2. This Circular replaces:

a) The Minister of Finance’s Circular No. 191/2016/TT-BTC dated November 8, 2016, prescribing the rates, collection, remittance, management and use of the charge for appraisal and evaluation of mineral deposits and the fee for grant of mining licenses.

b) The Minister of Finance’s Circular No. 91/2021/TT-BTC dated October 21, 2021, amending and supplementing a number of articles of Circular No. 191/2016/TT-BTC dated November 08, 2016 of the Minister of Finance prescribing the rates, collection, remittance, management and use of the charge for appraisal and evaluation of mineral deposits and the fee for grant of mining licenses, and Circular No. 56/2018/TT-BTC dated June 25, 2018, of the Minister of Finance, prescribing the rates, collection, payment, management and use of charge for appraisal of the environmental impact assessment report by the central agency.

3. Other contents related to collection, remittance, management, use of receipts and publicization of charge and fee collection regime not mentioned in this Circular shall comply with the following documents: Law on Fees and Charges; the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016, detailing and guiding the implementation of a number of Articles of the Law on Fees and Charges; Decree No. 82/2023/ND-CP; Law on Tax Administration; the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration; Decree No. 91/2022/ND-CP of the Government dated October 30, 2022, amending and supplementing a number of articles of the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration; the Government’s Decree No. 11/2020/ND-CP dated January 20, 2020, regulating administrative procedures in the field of State Treasury; the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents and Circular No. 78/2021/TT-BTC of the Minister of Finance dated September 17, 2021, guiding the implementation of a number of articles of the Law on Tax Administration dated June 13, 2019, the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents.

4. In case the legal documents referred to in this Circular are amended, supplemented or replaced, the amending, supplementing or replacing ones shall prevail.

5. Any difficulties arising in the course of implementation of this Circular should be promptly reported to the Ministry of Finance for study and instruction./.