Resolution 1084/2015/UBTVQH13 promulgating royalty tariff

THE NATIONAL ASSEMBLY STANDING COMMITTEE
____________

Resolution No. 1084/2015/UBTVQH13

THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
________________

Hanoi, December 10, 2015

ON BEHALF OF THE NATIONAL ASSEMBLY STANDING COMMITTEE
THE CHAIRMAN



Nguyen Sinh Hung

No.

Group or category of natural resource

Tax rate (%)

I.

Metallic minerals

1

Iron

14

2

Manganese

14

3

Titanium

18

4

Gold

17

5.

Rare earths

18

6

Platinum, silver and tin

12

7

Wolfram and antimony

20

8

Lead and zinc

15

9

Aluminum and bauxite

12

10.

Copper

15

11

Nickel

10

12

Cobalt, molybdenum, mercury, magnesium and vanadium

15

13

Other metallic minerals

15

II

Non-metallic minerals

1

Soil exploited for ground leveling and work construction

7

2

Rock and gravel

10

3

Rock used for lime baking and cement production

10

4

White marble

15

5.

Sand

15

6

Sand used for glass-making

15

7

Soil used for brick-making

15

8

Granite

15

9

Refractory clay

13

10.

Dolomite and quartzite

15

11

Kaolin

13

12

Mica and technical quartz

13

13

Pyrite and phosphorite

10

14

Apatite

8

15

Serpentine

6

16

Underground anthracite coal

10

17

Open-pit anthracite coal

12

18

Lignite and fat coal

12

19

Other coals

10

20

Diamond, ruby and sapphire

27

21

Emerald, alexandrite and precious black opal

25

22

Adrite, rhodonite, pyrope, beryl, spinel and topaz

18

23

Violet, greenish yellow, orange crystalline quartz; cryolite; white, fiery red precious opal; feldspar; turquoise; nephrite

18

24

Other non-metallic minerals

10

III

Natural forest products

1

Timber of group I

35

2

Timber of group II

30

3

Timber of group III

20

4

Timber of group IV

18

5.

Timber of groups V, VI, VII and VIII and of other categories

12

6

Tree branches, tops, stumps and roots

10

7

Firewood

5

8

Bamboo of all kinds

10

9

Sandalwood and calambac

25

10.

Anise, cinnamon, cardamom and liquorice

10

11

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

10

2

Natural water used for hydropower generation

5

3

Natural water used for production and business activities, except water mentioned at Points 1 and 2 of this Group

3.1

Use of surface water

a

Water used for clean water production

1

b

Water used for other purpose

3

3.2

Use of groundwater

a

Water used for clean water production

5

b

Water used for other purpose

8

VI

Natural swallow nests

20

VII

Other resources

10

No.

Exploited output

Tax rate (%)

Projects eligible for investment incentives

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.