Nội dung toàn văn Resolution No. 712/2013/UBTVQH13 promulgating the royalty tariff
THE STANDING COMMITTEE OF THE NATIONAL ASSEMBLY | SOCIALIST REPUBLIC OF VIET NAM |
Hanoi, December 16, 2013 |
RESOLUTION
PROMULGATING THE ROYALTY TARIFF
THE STANDING COMMITTEE OF THE NATIONAL ASSEMBLY OF THE SOCIALIST REPUBLIC OF VIETNAM
Pursuant to the Constitution of the Socialist Republic of Vietnam;
Pursuant to Law No. 30/2001/QH10 on Organization of the National Assembly, which was amended and supplemented under Law No. 83/2007/QH11;
Pursuant to Law No. 45/2009/QH12 on Royalties,
On basis of the Government’s report No. 382/TTr-Cp dated October 10, 2013; report on receiving explanations No. 1589/BC - UBTCNS13 dated October 10, 2013 of the Committee of Finance and Budget
RESOLVES:
Article 1. To promulgate together with this Resolution the Royalty Tariff based on the royalty tariff frame provided in Article 7 of Law No. 45/2009/QH12 on Royalties.
Article 2. This Resolution takes effect on February 01, 2014.
Resolution No. 928/2010/UBTVQH12 dated April 19, 2010 of the Standing committee of the National Assembly of the Socialist Republic of Vietnam, on promulgating the royalty tariff cease to be effective on the effective date of this Resolution
| ON BEHALF OF THE NATIONAL ASSEMBLY |
ROYALTY TARIFF
(Promulgated together with the National Assembly Standing Committee's Resolution No. 712/2013/UBTVQH13 of December 16, 2013)
1. Royalty rates for natural resources of all kinds, except crude oil, natural gas and coal as:
No. | Group or category of natural resource | Royalty rate |
I | Metallic minerals |
|
1 | Iron | 12 |
2 | Manganese | 11 |
3 | Titan | 16 |
4 | Gold | 15 |
5 | Rare earths | 15 |
6 | Platinum | 10 |
7 | Silver and tin | 10 |
8 | Wolfram and antimony | 18 |
9 | Lead and zinc | 10 |
10 | Aluminum and bauxite | 12 |
11 | Copper | 13 |
12 | Nickel | 10 |
13 | Cobalt, molybdenum, mercury, magnesium and vanadium | 10 |
14 | Other metallic minerals | 10 |
II | Non-metallic minerals |
|
1 | Soil exploited for ground leveling and work construction | 4 |
2 | Rock and gravel | 7 |
3 | Rock used for lime baking and cement production | 7 |
4 | White marble | 9 |
5 | Sand | 11 |
6 | Sand used for glass-making | 13 |
7 | Soil used for brick-making | 10 |
8 | Granite | 10 |
9 | Refractory clay | 10 |
10 | Dolomite and quartzite | 12 |
11 | Kaolin | 10 |
12 | Mica and technical quartz | 10 |
13 | Pyrite and phosphorite | 7 |
14 | Apatite | 5 |
15 | Serpentine | 3 |
16 | Pit anthracite coal | 7 |
17 | Open-cast anthracite coal | 9 |
18 | Lignite and fat coal | 9 |
19 | Other coals | 7 |
20 | Diamond, ruby and sapphire | 22 |
21 | Emerald, alexandrite and precious black opal | 20 |
22 | Adrite. rodolite. pyrope. berine. spinel and topaz | 15 |
23 | Bluish-purple, greenish-yellow or orange crystalline quartz; chrysolite; precious white or scarlet opal, feldspar; birusa; and nephrite | 15 |
24 | Other non-metallic minerals | 5 |
III | Natural forest products |
|
1 | Timber of group I | 35 |
2 | Timber of group II | 30 |
3 | Timber of groups III and IV | 20 |
4 | Timber of groups V. VI. VII and VIII and of other categories | 15 |
5 | Tree branches, tops, stumps and roots | 10 |
6 | Firewood | 5 |
7 | Bamboo of all kinds | 10 |
8 | Sandalwood and calambac | 25 |
9 | Anise, cinnamon, cardamom and liquorice | 10 |
10 | 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 | 8 |
2 | Natural water used for hydropower generation | 4 |
3 | Natural water used for production and business activities, except water mentioned at Points 1 and 2 of this group |
|
3.1 | Surface water |
|
a | Water used for clean water production | 1 |
b | Water used for other purpose | 3 |
3.2 | Groundwater |
|
a | Water used for clean water production | 3 |
b | Water used for other purpose | 5 |
VI | Natural swallow's nests | 20 |
VII | Other resources | 10 |
2. Royalty rates for crude oil, natural gas and coal gas:
No. | Exploited output | Royalty rate (%) | |
Projects eligible for investment promotion | 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 | Between over 5 million m3/day and 10 million m3 /day | 3 | 5 |
3 | Over 10 million m3 /day | 6 | 10 |
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