Nội dung toàn văn Decree 164/2016/ND-CP environmental protection fees on mineral extraction
THE GOVERNMENT | SOCIALIST REPUBLIC OF VIETNAM |
No.: 164/2016/ND-CP | Hanoi, December 24, 2016 |
DECREE
ENVIRONMENTAL PROTECTION FEES ON MINERAL EXTRACTION
Pursuant to the Law on organization of the Government dated June 19, 2015;
Pursuant to the Law on environmental protection dated June 23, 2014;
Pursuant to the Law on minerals dated November 17, 2010;
Pursuant to the Law on fees and charges dated November 25, 2015;
At the request of the Minister of Finance;
The Government promulgates a Circular providing for the environmental protection fees on mineral extraction activities.
Chapter I
GENERAL PROVISIONS
Article 1. Scope and objects subject to environmental protection fees
1. This Decree deals with objects subject to environmental protection fees, payers, fees, calculation method, declaration, payment, and use of environmental protection fees on mineral extraction.
2. Objects subject to the environmental protection fees on mineral extraction prescribed in this document include the extraction of crude oil, natural gas, coal gas, metallic minerals and non-metallic minerals.
Article 2. Regulated entities
This Decree applies to organizations and individuals performing mineral extraction activities, state agencies and entities involved in the management and collection of environmental protection fees on mineral extraction.
Article 3. Collectors
Collectors of environmental protection fees on mineral extraction as regulated hereof are tax agencies of places where mineral extraction activities are performed.
Chapter II
FEES, CALCULATION METHOD, DECLARATION, TRANSFER, AND USE OF ENVIRONMENTAL PROTECTION FEES ON MINERAL EXTRACTION
Article 4. Fee
1. The environmental protection fee on the extraction of crude oil: 100,000 VND/ton. That on the extraction of natural gas or coal gas: 50 VND/ m3. Particularly, the environmental protection fee on natural gas obtained in the process of extraction of crude oil (associated gas): 35 VND/ m3.
2. The environmental protection fees on other mineral extraction activities are regulated in the Fee Schedule enclosed to this Decree.
3. The environmental protection fee on the full exploitation of a type of mineral is equal to 60% of that on the extraction of such type of mineral laid down in the Fee Schedule enclosed to this Decree.
4. Based on fees specified in the Fee Schedule enclosed to this Decree, each People’s Council of province/centrally-run city (hereinafter referred to as Provincial-level People’s Council) shall decide environmental protection fees on the extraction of each type of mineral to apply in that province in conformity with local realities in each specified period.
Article 5. Calculation method
1. The environmental protection fee on mineral extraction payable within a period shall be calculated by applying the following formula:
F = [(Q1 x f1) + (Q2 x f2)] x K
Where:
- F means the environmental protection fee payable in the period;
- Q1 means the volume of soil/stone excavated in the calculation period (m3);
- Q2 means the volume of crude ores extracted in the period (tons or m3);
- f1 means the fee imposed on the volume of excavated soil/ stone: 200 VND/m3;
- f2 means the environmental protection fee on type of extracted mineral (VND/ton or VND/m3);
- K means the fee calculation coefficient by mining technique, in which:
+ Open-cast mining (including hydraulic mining such as mining of titan, sand or gravel from riverbeds): K = 1.1;
+ Underground mining and other mining techniques (extraction of crude oil, natural gas, natural mineral water and other cases): K = 1.
2. The volume of soil/ stone excavated in the process of coal mining shall not be subject to the fee payment until the end of 2017.
3. The volume of soil/stone excavated (Q1) in the fee calculation period shall be determined on the basis of mining projects-related documents given approval by competent state agencies or environmental impact assessment reports and relevant documents given approval by competent state agencies.
The fee payable on the volume of excavated soil/ stone arising during the fee calculation period is determined according to the volume of excavated soil/ stone (tons or m3) calculated on the weight of crude ores extracted during the period.
In case there is no information about the volume of excavated soil/ stone specified in the mining projects-related documents, or environmental impact assessment reports, or relevant documents, the declaration and payment of fee shall be based on the volume of soil/ stone actually excavated in the period.
4. The volume of minerals extracted in the period for calculating the environmental protection fee payable is the volume of minerals actually extracted from crude ores in the fee calculation period (Q2). If extracted minerals must be screened, sorted, classified or enriched before they are sold out and in other cases which require the conversion of the volume of extracted minerals, the Provincial Department of Natural Resources and Environment shall, based on local conditions for mineral extraction and processing technology, take charge and coordinate with the Provincial Department of Taxation in requesting the Provincial-level People’s Committee to make decision on the conversion rate from the volume of finished mineral products into the volume of crude minerals to use as the basis for calculating the environmental protection fee on each type of mineral in conformity with the local reality.
5. If there are other minerals which are licensed to be extracted are obtained from mining activities, the payer must pay the environmental protection fee on the mineral ores (Q2) according to the prescribed fee on the type of mineral which has been extracted as permitted by a competent state agency.
6. The fees regulated in Point 2 Section II of the Fee Schedule enclosed to this Decree shall be imposed on the extraction of block of stone for fine arts.
7. The extraction of minerals on the land area under the use right of a household or individual for use as normal building materials to build a work on that land area and the extraction of soil/ stone for leveling or construction of security and military works or serving the prevention and mitigation of the effects of natural disasters are not subject to the payment of environmental protection fees.
Article 6. Declaration and payment of fees
1. Each entity performing mineral extraction activities must submit the fee declaration form to the tax agency where the declaration form of severance tax is submitted. The payer must also submit the fee declaration form to the tax agency, even though there is no environmental protection fee on mineral extraction arising in month. If a mineral purchasing agent pays environmental protection fees on behalf of a mineral extraction entity, that purchasing agent is responsible for submitting the fee declaration form to its supervisory tax agency. The fee declaration form must be submitted to the tax agency by the 20th day of the following month.
2. Environmental protection fees on mineral extraction shall be monthly declared and finalized on an annual basis. The statement of environmental protection fees on mineral extraction includes the annual statement and the statement at the time of termination of mineral extraction or mineral purchasing activities, or shutdown of business, or termination of the enterprise ownership transfer agreement, or enterprise restructuring.
3. Payers whose payable amount of fee is decided by competent agencies shall comply with regulations of the Law on tax management and its instructional documents.
4. Environmental protection fees on the extraction of crude oil, natural gas and coal gas shall be paid at Department of Taxation of province where the payer’s head office is located.
5. The environmental protection fees on mineral extraction shall be paid in Vietnamese dong (VND).
6. In addition to the foregoing provisions, the declaration, payment and statement of environmental protection fees on mineral extraction must be carried out in accordance with regulations of the law on tax management and its instructional documents.
Article 7. Application of environmental protection fees on full exploitation of minerals
1. The environmental protection fees on full exploitation of minerals shall be applied in the following cases:
a) Exploiting remaining minerals at waste dumps of mines of which decisions on closure of doors are available;
b) Entities that obtain business registration certificate and operate in lines of business other than mineral extraction acquiring minerals during their operation.
c) Environmental protection fees on full exploitation of minerals shall not apply in other cases beyond points a, b of this clause.
2. The environmental protection fees on full exploitation of minerals shall be calculated in compliance with regulations in Article 5 hereof.
Article 8. Management and use of environmental protection fees on mineral extraction
1. The entire environmental protection fees on mineral extraction, exclusive of the extraction of crude oil, natural gas and coal gas, shall be revenues of provincial government budget to support environmental protection and investment activities in that province where minerals have been extracted in compliance with regulations of the Law on environmental protection and the Law on state budget with the following particulars:
a) Preventing and mitigating negative impact on the environment at mineral extraction sites;
b) Dealing with environmental degradation or environmental pollution caused by mineral extraction activities;
c) Keeping hygiene, protecting and re-creating landscapes at mineral extraction sites;
d) Mineral extraction site mentioned in this clause includes the place where mineral extraction activities are taken place and areas influenced by such mineral extraction activities according to communal-level and district-level administrative divisions.
2. The entire environmental protection fees on the extraction of crude oil, natural gas and coal gas, shall be revenues of central government budget to support environmental protection and investment activities in compliance with regulations of the Law on environmental protection and the Law on state budget.
3. Each provincial-level People’s Committee shall request the People’s Council of same level to allocate funding from collected environmental protection fees for environmental protection activities at mineral extraction sites.
4. By the 31st day of March annually, each collector must announce the following information: the volume of extracted minerals, the volume of excavated soil/stone, and the sum of environmental protection fees paid by enterprises in the previous year on means of mass media such as local newspapers, local radio station, local television station, the collector’s website and in other suitable forms.
Chapter III
IMPLEMENTATION
Article 9. Effect
1. This Circular shall come into force as from January 01, 2017 and supersede the Government’s Decree No. 12/2016/ND-CP dated February 19, 2016 on environmental protection fees on mineral extraction.
2. Since the entry into force of this Decree, if new environmental protection fees are not yet regulated by provincial-level People’s Council, the existing ones in that province shall be applied.
Article 10. Implementation organization
1. Each provincial-level People’s Committee shall have responsibility to:
a) Request the provincial-level People’s Council to promulgate a Resolution on environmental protection fees on mineral extraction to apply in that province in conformity with regulations in Clause 4 Article 4 hereof. The provincial-level People’s Council must promulgate a Resolution on environmental protection fees on mineral extraction by June 30, 2017 to apply in that province.
b) Instruct the provincial Department of Natural Resources & Environment to provide information and/or documents about entities licensed to extract minerals in that province to the tax agency, and coordinate with tax agency in monitoring payers in compliance with regulations of this Decree.
c) Instruct the provincial Department of Information & Communication to coordinate with tax agency in announcing the collection and payment of environmental protection fees on mineral extraction of that province.
2. The local tax agency shall assume responsibility to:
a) Instruct and expedite entities performing mineral extraction activities to carry out procedures for registration, declaration and payment of environmental protection fees in accordance with regulations.
b) Inspect the declaration, payment and statement of environmental protection fees on mineral extraction. If a payer fails to complete documents, invoices and accounting books as regulated, the local tax agency shall decide the amount of payable environmental protection fees in accordance with regulations.
c) Impose administrative penalties on violations against regulations on environmental protection fees on mineral extraction within the jurisdiction and in accordance with law regulations.
d) Retain and use figures and documents provided by entities participating in mineral extraction and other entities in accordance with regulations.
dd) Cooperate with the provincial Department of Environment and Natural Resources to collect environment protection fees on mineral extraction in accordance with regulations hereof and regulations of the Law on tax management.
Article 11. Responsibility for implementation
Ministers, heads of ministerial-level agencies, heads of the Government’s affiliates, chairpersons of people’s committees of provinces/ central-affiliated cities and entities concerned shall assume responsibility to implement this Decree./.
| ON BEHALF OF THE GOVERNMENT |
SCHEDULE OF ENVIRONMENTAL PROTECTION FEES ON MINERAL EXTRACTION
(Enclosed to the Government’s Decree No. 164/2016/ND-CP dated December 24, 2016)
No. | Type of mineral | Unit | Minimum fee | Maximum fee |
I | METALLIC ORES |
|
|
|
1 | Iron ore | Ton | 40,000 | 60,000 |
2 | Manganese ore | Ton | 30,000 | 50,000 |
3 | Titanium ore | Ton | 50,000 | 70,000 |
4 | Gold ore | Ton | 180,000 | 270,000 |
5 | Rare earth ore | Ton | 40,000 | 60,000 |
6 | Platinum ore | Ton | 180,000 | 270,000 |
7 | Silver ore, tin ore | Ton | 180,000 | 270,000 |
8 | Wolfram ore, antimony ore | Ton | 30,000 | 50,000 |
9 | Lead ore, zinc ore | Ton | 180,000 | 270,000 |
10 | Aluminum ore, bauxite ore | Ton | 10,000 | 30,000 |
11 | Copper ore, nickel ore | Ton | 35,000 | 60,000 |
12 | Chromite ore | Ton | 40,000 | 60,000 |
13 | Cobalt ore, molybdenum ore, mercury ore, magnesium ore and vanadium ore | Ton | 180,000 | 270,000 |
14 | Other metal ores | Ton | 20,000 | 30,000 |
II | NON-METALLIC ORES |
|
|
|
1 | Stone slabs, fine arts stone (granite, gabbro, marble, basalt) | m3 | 50,000 | 70,000 |
2 | Block stones | m3 | 60,000 | 90,000 |
3 | Precious stone ores: diamond, ruby, sapphire, emerald, alexandrite, precious black opal, agate, rhodonite, pyrope, beryl, spinel, topaz, violet, yellow and orange crystal quartz, chrysolite, precious white and scarlet opal, turquoise, nephrite | Ton | 50,000 | 70,000 |
4 | Gravel, pebble, grit | m3 | 4,000 | 6,000 |
5 | Stones for use as normal building materials | m3 | 1,000 | 5,000 |
6 | Limestone and argillite for cement production and other stones for production of cement additives (laterite, pozzolan), industrial minerals (barite, flourite, bentonite and others) | Ton | 1,000 | 3,000 |
7 | Yellow sand | m3 | 3,000 | 5,000 |
8 | White sand | m3 | 5,000 | 7,000 |
9 | Sand of other types | m3 | 2,000 | 4,000 |
10 | Soil extracted for leveling and construction of works | m3 | 1,000 | 2,000 |
11 | Clay for production of bricks and tiles | m3 | 1,500 | 2,000 |
12 | Soil type for making gypsum | m3 | 2,000 | 3,000 |
13 | Kaolin, feldspar | m3 | 5,000 | 7,000 |
14 | Other soil types | m3 | 1,000 | 2,000 |
15 | Fire clay | Ton | 20,000 | 30,000 |
16 | Dolomite, quartzite, talc, diatomite | Ton | 20,000 | 30,000 |
17 | Mica, technical quartz | Ton | 20,000 | 30,000 |
18 | Pyrite, phosphorite | Ton | 20,000 | 30,000 |
19 | Natural mineral water | m3 | 2,000 | 3,000 |
20 | Apatite, serpentine, graphite, sericite | Ton | 3,000 | 5,000 |
21 | Coal of all types | Ton | 6,000 | 10,000 |
22 | Other non-metallic minerals | Ton | 20,000 | 30,000 |
