Nghị định 74/2011/ND-CP

Decree No. 74/2011/ND-CP of August 25, 2011, on environmental protection charge for mineral exploitation

Decree No. 74/2011/ND-CP on environmental protection charge for mineral exploita đã được thay thế bởi Decree 12/2016/ND-CP environmental protection charge on mineral exploitation và được áp dụng kể từ ngày 01/05/2016.

Nội dung toàn văn Decree No. 74/2011/ND-CP on environmental protection charge for mineral exploita


THE GOVERNMENT
-------

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
---------

No. 74/2011/ND-CP

Hanoi, August 25, 2011

 

DECREE

ON ENVIRONMENTAL PROTECTION CHARGE 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 tees:

At the proposal of the Minister of Finance.

DECREES:

Chapter 1

GENERAL PROVISIONS

Article 1. Scope of regulation

This Decree provides objects liable to, payers, rates and management and use of environmental protection charge for mineral exploitation.

Article 2. Charge-liable objects

Liable to environmental protection charge for mineral exploitation specified in this Decree are crude oil. natural gas, coal gas, metal minerals and non-metal minerals.

Article 3. Charge payers

Payers of environmental protection charge for mineral exploitation include organizations and individuals that exploit minerals specified in Article 2 of this Decree.

Chapter 2

RATES MANAGEMENT AND USE OF ENVIRONMENTAL PROTECTION CHARGE FOR MINERAL EXPLOITATION

Article 4. Charge rates

1. For crude oil: VND 100.000/ton: natural gas and coal gas: VND 50/m'. Particularly for natural gas gathered in the process of crude oil exploitation (associated gas): VND 35/m3.

2. For minerals:

No.

Minerals

Unit of calculation

Minimum charge rate (VND)

Maximum charge rate (VND)

A

B

C

1

2

I

Ores of metal minerals

 

 

 

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

Plaiinumore

ton

180.000

270,000

7

Sliver 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

30.000

50.000

11

Copper ore, nickel ore

ton

35,000

60.000

12

Chromium ore

ton

40.000

60,000

13

Cobalt ore. molybdenum ore, mercury ore, magnesium ore and vanadium ore

ton

180,000

270.000

14

Ores of other metal minerals

ton

20.000

30,000

II

Ores of non-metal minerals

 

 

 

1

Wall-covering and flooring stones, fine-art stones (granite, gabbro, ashlar, ect.)

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; adrite; rhodonite; pyrope; beryl; spinel; topaz; violet, yellow or orange crystalline quartz: chrysolite; precious white or scarlet opal; felspar; birusa; nephrite

ton

50.000

70.000

4

Gravel, pebble, grit

m3

4.000

6.000

5

Stone for use as common construction materials

ton

500

3,000

6

Other stones (for production of cement, industrial minerals, etc.)

ton

1,000

3,000

7

Yellow sand

m3

3.000

5.000

8

Glass sand

m3

5,000

7.000

9

Sand of other types

m3

2.000

4.000

10

Earth for leveling of construction sites or construction of works

m3

1.000

2.000

11

Clay, earth for production of bricks or tiles

m3

1,500

2.000

12

Earth for gypsum production

m3

2.000

3.000

13

Earth for kaolin production

m3

5.000

7.000

14

Earth of other types

m3

1.000

2.000

15

Granite

ton

20,000

30.000

16

Fire clay

ton

20,000

30.000

17

Dolomite, quartzite

ton

20,000

30.000

18

Mica, technical quartz

ton

20.000

30,000

19

Pirite, phosphorite

ton

20,000

30,000

20

Natural mineral water

m3

2,000

3.000

21

Apatite, serpentine

ton

3.000

5.000

22

Pit anthracite coal

ton

6.000

10,000

23

Open-pit anthracite coal

ton

6,000

10,000

24

Lignite, fat coal

ton

6,000

10,000

25

Coal of other types

ton

6.000

10,000

26

Non-metal mineral of other types

ton

20,000

30,000

3. Environmental protection charge rate for full extraction of minerals is equal to 60 per cent of those for exploitation of these minerals specified in Clause 2 of this Article.

4. Based on the charge rates specified in Clauses 2 and 3 of this Article, People's Councils of provinces or centrally run cities (below collectively referred to as provincial level People's Councils) shall decide on specific environmental protection charge rate for each type of exploited mineral suitable to their local practical conditions in each period.

Article 5. Management and use of environmental protection charge for mineral exploitation

1. Environmental protection charge for exploitation of minerals, excluding crude oil and natural gas, all belong to local budgets and shall be used to support environmental protection and investment activities in localities in which mineral exploitation is carried out, covering:

a/ Preventing and mitigating negative impacts on the environment in these localities;

b/ Remedying environmental degradation or pollution caused by mineral exploitation activities;

c/ Keeping sanitation, protecting and resorting landscape and the environment in these 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.

Chapter 3

IMPLEMENTATION PROVISIONS

Article 6. Effect

1. This Decree takes effect on January 1, 2012, and replaces Decrees No. 63/2008/ND-CP of May 13, 2008, and No. 82/2009/ND-CP of October 12, 2009, on environmental protection charges for mineral exploitation.

2. From the effective date of this Decree, if no new charge tariffs are promulgated by provincial-level People's Councils under Clause 4, Article 4 of this Decree, existing charge tariffs continue to apply: in case existing charge rates are lower than the minimum charge rates specified in Clause 2, Article 4 of this Decree, those specified in this Decree will apply.

Article 7. Implementation guidance

1. The Ministry of Finance shall guide the implementation of this Decree and direct tax offices in coordinating with local natural resources and environment agencies in managing charge collection in accordance with this Decree and the Tax Administration Law.

2. Provincial-level People's Committees shall direct local natural resources and environment agencies in. within their functions, tasks and powers, providing information and documents on local organizations and individuals permitted to exploit minerals to tax offices and coordinating with these tax offices in strictly managing charge payers specified in this Decree.-

Article 8. Implementation responsibilities

Ministers, heads of ministerial-level agencies, heads of governmental-attached agencies and chairpersons of provincial-level People's Committees shall implement this Decree.-

 

 

ON BEHALF OF THE GOVERNMENT
PRIME MINISTER




Nguyen Tan Dung

 

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