Tiếng Việt- 1 Circular No. 67/2008/TT-BTC of guiding the implemen-tation of the Governments Decree No. 63/2008/ND-CP of May 13, 2008, on envtronmentalprotecnon charges for mineral exploitation.
- 2 Circular No. 238/2009/TT-BTC of December 21, 2009, guiding the implementation of the Government''s Decree No. 82/2009/ND-CP of October 12, 2009, amending and supplementing Decree No. 63/2008/ND-CP of May 13, 2008, on environmental protection charges for mining activities
| THE GOVERNMENT | SOCIALIST REPUBLIC OF VIET NAM |
| No. 63/2008/ND-CP | Hanoi, May 13, 2008 |
DECREE
ON ENVIRONMENTAL PROTECTION CHARGES 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 I
GENERAL PROVISIONS
Article 1.- This Decree prescribes environmental protection charges for mineral exploitation: charge rates and the collection, remittance, management and use of environmental protection charges for mineral exploitation.
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Article 3.- Payers of environmental protection charges for mineral exploitation include organizations and individuals that exploit minerals specified in Article 2 of this Decree.
Chapter II
CHARGE RATES, COLLECTION, REMITTANCE, MANAGEMENT AND USE OF ENVIRONMENTAL PROTECTION CHARGES FOR MINERAL EXPLOITATION
Article 4.- Rates of environmental protection charges for mineral exploitation are specified as follows:
1. Crude oil: VND 100,000/ton: natural gas: VND 200/m3
2. Minerals:
No.
Minerals
Unit of calculation
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1
Stone:
A
Wall-covering and flooring stones, fine-art stones (granite, gabbro. ashlar, etc.)
m3
50.000
B
...
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...
Ton
50.000
C
Stone for production of common construction materials
m3
1.000
D
Stone of other types (for production of cement, industrial minerals, etc.)
m3
...
...
...
2
Feldspar
m3
20,000
3
Gravel, pebbles, grit
M
4.000
4
...
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A
Yellow sand (sand for constructing and plastering)
m3
3.000
B
Glass sand
m3
...
...
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C
Sand of other types
->, m3
2.000
7
Earth:
A
...
...
...
m3
1,500
B
Earth for gypsum production
m3
2,000
C
Earth for kaolin production
m3
...
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...
D
Earth of other types
m3
1,000
6
Coal:
A
...
...
...
Ton
6,000
B
Peat
Ton
2,000
C
Coal of other types
Ton
...
...
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7
Natural mineral water
m3
2.000
8
Ilmenite
Ton
50,000
9
...
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...
Ton
3.000
10
Ores of metal minerals:
A
Manganese ore
Ton
...
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...
B
Iron ore
Ton
40.000
C
Lead ore
Ton
180.000
D
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...
Ton
180.000
E
Copper ore
Ton
35.000
F
Bauxite ore
Ton
...
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...
G
Tin ore
Ton
180.000
H
Chromite ore
Ton
40.000
I
...
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Ton
10.000
Article 5.- Based on the charge rates specified in Clause 2. Article 4 of this Decree. People's Councils of provinces or centrally run cities (below collectively referred to as provincial level) shall decide on specific rates of environmental protection charges for exploited minerals suitable to their local practical conditions.
Article 6.- Management and use of environmental protection charges for mineral exploitation
1. Environmental protection charges for exploitation of minerals! excluding crude oil and natural gas. all belong to the local budget and shall be used to support environmental protection and investment activities in localities where mineral exploitation activities are carried out. specifically for:
a/ Prevention and limitation of negative impacts on the environment in localities;
b/ Overcoming of environmental degradation or pollution caused by mineral exploitation activities:
c/ Cleaning, protection and rehabilitation of natural views and the environment in 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
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1. To register charge payment directly with tax offices according to regulations within 10 working days from the date they are licensed to exploit minerals.
2. To fully observe regulations on documents invoices and accounting books applicable to each charge payer according to the State's regulations.
3. To declare monthly payable amounts of environmental protection charges for mineral exploitation to tax offices according to regulations and remit by themselves charge amounts into the state budget a; state treasuries of localities where they exploit minerals corresponding to the data they declare to the tax offices no later than the 20th day of the subsequent month: in case no environmental protection charge for mineral exploitation arises in a month, mineral-exploiting organizations or individuals shall still make and submit charge payment declarations to the tax offices. Mineral-exploiting organizations and individuals shall completely fill in declarations according to set forms and take responsibility for the accuracy of their declarations.
4. In case of merger, consolidation, division, split, dissolution, bankruptcy: transformation of ownership: assignment, sale, contracting or lease of state enterprises, or in case of changes in their exploitation activities, mineral-exploiting organizations or individuals shall declare payable environmental protection charges for mineral exploitation to tax offices and remit by themselves charge amounts into the state budget at state treasuries of localities where the\ exploit minerals by the 45th day at the latest from the date of merger, consolidation, division, split, dissolution, bankruptcy: assignment, sale, contracting or lease of state enterprises, or from the date of occurrence of changes in exploitation activities.
5. To provide documents, accounting books, invoices and other dossiers related to the calculation and payment of environmental protection charges for mineral exploitation when tax offices conduct examination or inspection, or when signs of violations of this Decree committed by charge payers are detected.
6. To finalize the remittance of environmental protection charges for mineral exploitation with tax offices by the 90lh day at the latest from the end of a calendar year or fiscal year.
Article 8.- Tasks and powers of tax offices and natural resource and environment management agencies
1. Tax offices have the following tasks and powers:
a/ To guide and urge mineral-exploiting organizations and individuals to declare and pay charges according to the provisions of this Decree.
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c/ To handle administrative violations related to environmental protection charges for mineral exploitation according to their competence and the provisions of law.
d/ To keep and use data and documents supplied by mineral-exploiting establishments or other subjects according to regulations.
2. Local natural resource and environment management agencies shall, within the ambit of their functions, tasks and powers, supply tax offices with information and documents on entities licensed to exploit minerals in their localities. and closely coordinate with tax offices in managing charge payers in accordance with this Decree.
Chapter III
IMPLEMENTATION PROVISIONS
Article 9.- Complaints and denunciations and the settlement of complaints and denunciations related to the collection, remittance, management and use of environmental protection charges for mineral exploitation specified in this Decree must comply with the law on complaints and denunciations and the law on charges and fees.
Article 10.- Charge payers, organizations or individuals collecting environmental protection charges for mineral exploitation that commit acts of violating the provisions of this Decree shall, depending on the nature and severity of their violations, be administratively sanctioned or examined for penal liability.
Article 11.- This Decree takes effect 15 days after its publication in "CONG BAO" and replaces the Government's Decree No. 137/2005/ND-CP of November 9. 2005.
From the effective date of this Decree to December 31, 2008. if provincial-level People's Committees do not yet promulgate new charge rates under the provisions of Articles 4 and 5 of this Decree, the charge rates specified in the Government's Decree No. 137/2005/ND-CP of November 9, 2005 continue to apply: in case the charge rates specified in Decree No. 137/2005/ ND-CP are higher than the maximum charge rates specified in Clause 2. Article 4 of this Decree, those specified in this Decree apply. Localities may collect charges for newly added minerals specified in Clause 2. Article 4 of this Decree only after provincial-level People's Councils issue specified on specific charge rates under the provisions of Article 5 of this Decree. From January 1, 2009, localities shall apply charge rates specified in this Decree.
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Article 13.- Ministers, heads of ministerial-level agencies, heads of government-attached agencies; and presidents of provincial-level People's Committees shall implement this Decree.
ON BEHALF OF THE GOVERNMENT
PRIME MINISTER
Nguyen Tan Dung
- 1 Decree No. 82/2009/ND-CP of October 12, 2009, amending and supplementing a number of Articles of the Government''s Decree No. 63/2008/ND-CP of May 13, 2008, on environmental protection charges for mineral exploitation
- 2 Decree No. 74/2011/ND-CP of August 25, 2011, on environmental protection charge for mineral exploitation
- 3 Decree No. 74/2011/ND-CP of August 25, 2011, on environmental protection charge for mineral exploitation
- 1 Circular No. 238/2009/TT-BTC of December 21, 2009, guiding the implementation of the Government''s Decree No. 82/2009/ND-CP of October 12, 2009, amending and supplementing Decree No. 63/2008/ND-CP of May 13, 2008, on environmental protection charges for mining activities
- 2 Circular No. 67/2008/TT-BTC of guiding the implemen-tation of the Governments Decree No. 63/2008/ND-CP of May 13, 2008, on envtronmentalprotecnon charges for mineral exploitation.
- 3 Law No.52/2005/QH11 on environmental protection, passed by the National Assembly