Circular No. 238/2009/TT-BTC, guiding the implementation of the Government's đã được thay thế bởi Circular No. 158/2011/TT-BTC guiding the implementation of theGovernment's và được áp dụng kể từ ngày 01/01/2012.
Nội dung toàn văn Circular No. 238/2009/TT-BTC, guiding the implementation of the Government's
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THE
MINISTRY OF FINANCE |
SOCIALIST
REPUBLIC OF VIET NAM |
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No. 238/2009/TT-BTC |
Hanoi, December 21, 2009 |
CIRCULAR
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
Pursuant to the Government’s
Decree No. 63/2008/ND-CP of May 13, 2008, on environmental protection charges
for mining activities, and Decree No. 82/2009/ND-CP of October 12, 2009,
amending and supplementing Decree No. 63/2008/ND-CP on environmental
protection charges for mining activities;
Pursuant to the Government's Decree No. 57/2002/ND-CP of June 3, 2002,
detailing the Ordinance on Charges and Fees, and the Government's Decree No.
24/2006/ND-CP of March 6, 2006, amending and supplementing a number of articles
of the Government's Decree No. 57/2002/ND-CP of June 3, 2002, detailing the
Ordinance on Charges and Fees;
Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008,
defining the functions, tasks, powers and organizational structure of the
Ministry of Finance;
The Ministry of Finance guides some provisions on environmental protection
charges in the Government’s Decree No. 82/2009/ND-CP of October 12, 2009, as
follows:
Article 1. Objects to be charged
Environmental protection charges for mining activities shall be imposed on the objects specified in Clause 1, Article 1 of Decree No. 82/2009/ND-CP which include rock, feldspar, gravel, sand, soil, coal, mineral water, ilmenite, metal minerals, apatite ore, crude oil, natural gas, coal gas and other minerals.
Article 2. Charge levels
Levels of environmental protection charges for mining activities comply with Clause 2, Article 4 of Decree No. 63/2008/ND-CP and Clauses 2 and 3, Article 1 of Decree No. 82/2009/ND-CP of which:
- Natural gas, coal gas: VND 50/m3; particularly for natural gas acquired from crude oil exploitation (associated gas): VND 35/m3.
- Other mineral ores: Maximum VND 10,000/ton.
Article 3. Organization of implementation
1. This Circular takes effect on the effective date of the Government’s Decree No. 82/2009/ND-CP of October 12, 2009.
2. Other matters not provided in this Circular comply with the Finance Ministry's Circular No. 67/2008/TT-BTC of July 21, 2008, guiding the implementation of the Government’s Decree No. 63/2008/ND-CP of May 13, 2008.
3. Any problems arising in the course of implementation should be reported to the Ministry of Finance for study and settlement.-
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FOR
THE MINISTER OF FINANCE |
