Circular No. 10/2024/TT-BTC stipulates the level of collection, collection regime, payment, management, and use of fees for mineral resource reserve assessment and inspection and the fee for issuing mining operation permits.

CIRCULAR

Regulations on the level of collection, collection system, payment, management, and use of fees for mineral resource reserve assessment and issuance service fees for mineral exploitation permits

Pursuant to the Law on Fees and Charges dated November 25, 2015;

Pursuant to the Law on Minerals dated November 17, 2010;

Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Service Charges; Decree No. 82/2023/NĐ-CP dated November 28, 2023 of the Government amending and supplementing certain provisions of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Service Charges;

Pursuant to Decree No. 158/2016/NĐ-CP dated November 29, 2016 of the Government detailing the implementation of certain articles of the Law on Minerals;

Pursuant to Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration; Decree No. 91/2022/NĐ-CP dated October 30, 2022 of the Government amending and supplementing certain provisions of Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration;

Pursuant to Decree No. 11/2020/NĐ-CP dated January 20, 2020 of the Government on administrative procedures under the State Treasury; Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and certificates;

Pursuant to Decree No. 14/2023/NĐ-CP dated April 20, 2023, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Based on the proposal of the Director of the Department of Management and Supervision of Tax, Fee, and Charge Policies;

The Minister of Finance issues this Circular regulating the level of collection, collection system, payment, management, and use of fees for mineral resource reserve assessment and issuance service fees for mineral exploitation permits.

Article 1. Scope of Regulation and Applicability

1. This Circular regulates the level of collection, collection system, payment, management, and use of fees for mineral resource reserve assessment and issuance service fees for mineral exploitation permits.

2. This Circular applies to fee and service charge payers; organizations collecting fees and service charges; other organizations and individuals related to the collection, payment, management, and use of fees for mineral resource reserve assessment and issuance service fees for mineral exploitation permits.

Article 2. Fee and Charge Payers

1. The service charge payer as prescribed in this Circular is an organization or individual granted a mineral exploitation permit by a competent state agency according to the laws on minerals.

2. The fee payer as prescribed in this Circular is an organization or individual submitting an application for approval of mineral reserves to a competent state agency for assessment and approval of mineral exploration report reserves according to the laws on minerals.

Article 3. Organizations collecting fees and charges

1. The organization collecting service charges as prescribed in this Circular is a competent state agency granting mineral exploitation permits according to the laws on minerals.

2. The organization collecting fees as prescribed in this Circular is a competent state agency assessing and approving mineral exploration report reserves according to the laws on minerals.

Article 4. Rates of Fees and Charges

The level of fees for mineral resource reserve assessment and issuance service fees for mineral exploitation permits is specified in the Table of Fee and Service Charge Levels attached to this Circular.

Article 5. Declaration, Collection, Payment of Fees and Service Charges

1. Fee and service charge payers shall submit service charges when obtaining a mineral exploitation permit, and submit fees according to the notification of the fee collection organization; fees and service charges shall be paid to the fee and service charge collection organization in the form prescribed in Circular No. 74/2022/TT-BTC dated December 22, 2022 of the Minister of Finance on forms, deadlines for collection, declaration, and payment of fees and service charges within the jurisdiction of the Ministry of Finance.

2. By no later than the fifth day of each month, the fee collection organization shall deposit the entire amount of fees collected from the previous month into the fee suspense account opened at the State Treasury. The fee and service charge collection organization shall declare, collect, and pay fees and service charges in accordance with Circular No. 74/2022/TT-BTC.

Article 6. Management and Use of Fees

1. The fee collection organization may retain 70% of the collected fees to cover costs for providing services and collecting fees as stipulated in Clause 4, Article 1 of Decree No. 82/2023/NĐ-CP dated November 28, 2023 of the Government amending and supplementing certain provisions of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Service Charges; and remit 30% of the collected fees to the state budget.

2. In cases where the fee collection organization is a state agency not entitled to cost allocation from fee revenue as stipulated in Clause 3, Article 1 of Decree No. 82/2023/NĐ-CP, it shall deposit the entire amount of collected fees into the state budget. The cost for conducting assessments and collecting fees shall be allocated from the state budget in the organization's budget according to the state budget expenditure regulations.

Article 7. Implementation Provisions

1. This Circular takes effect from March 21, 2024.

2. This Circular replaces:

a) Circular No. 191/2016/TT-BTC dated November 8, 2016 of the Minister of Finance on the level of collection, collection system, payment, management, and use of fees for mineral resource reserve assessment and issuance service fees for mineral exploitation permits.

b) Circular No. 91/2021/TT-BTC dated October 21, 2021 of the Minister of Finance amending and supplementing certain provisions of Circular No. 191/2016/TT-BTC dated November 8, 2016 of the Minister of Finance on the level of collection, collection system, payment, management, and use of fees for mineral resource reserve assessment and issuance service fees for mineral exploitation permits and Circular No. 56/2018/TT-BTC dated June 25, 2018 of the Minister of Finance on the level of collection, collection system, payment, management, and use of fees for environmental impact assessment reports assessed by central agencies.

3. Other contents related to the collection, submission, management, use, receipt vouchers, publicizing the fee and charge collection system not mentioned in this Circular shall be implemented in accordance with the provisions of the following documents: Law on Fees and Charges; Government Decree No. 120/2016/NĐ-CP dated August 23, 2016 detailing and guiding the implementation of certain articles of the Law on Fees and Charges; Government Decree No. 82/2023/NĐ-CP; Law on Tax Administration; Government Decree No. 126/2020/NĐ-CP dated October 19, 2020 detailing certain articles of the Law on Tax Administration; Government Decree No. 91/2022/NĐ-CP dated October 30, 2022 amending and supplementing certain articles of Government Decree No. 126/2020/NĐ-CP dated October 19, 2020 detailing certain articles of the Law on Tax Administration; Government Decree No. 11/2020/NĐ-CP dated January 20, 2020 stipulating administrative procedures under the State Treasury sector; Government Decree No. 123/2020/NĐ-CP dated October 19, 2020 stipulating invoices and vouchers and Circular No. 78/2021/TT-BTC dated September 17, 2021 of the Minister of Finance guiding the implementation of certain articles of the Law on Tax Administration dated June 13, 2019, and Government Decree No. 123/2020/NĐ-CP dated October 19, 2020 stipulating invoices and vouchers.

4. In cases where the legal normative documents mentioned in this Circular are amended, supplemented, or replaced, they shall be implemented according to the new amended, supplemented, or replaced documents.

5. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly reflect them to the Ministry of Finance for research and supplementary guidance.

SCALE OF FEES FOR THE ASSESSMENT AND EVALUATION OF MINERAL RESERVES AND CHARGES FOR MINING ACTIVITIES LICENSES
MINERALS AND LICENSE FEES FOR MINING ACTIVITIES

(Annexed to Circular No. 10/2024/TT-BTC dated February 5, 2024 of the Minister of Finance)

I. Fee levels for the assessment and evaluation of mineral reserves

II. Charge levels for mining activities licenses

1. For exploration activities:

a) For exploration areas smaller than 100 hectares (ha), the charge level is VND 4,000,000 per license.

b) For exploration areas from 100 ha to 50,000 ha, the charge level is VND 10,000,000 per license.

c) For exploration areas larger than 50,000 ha, the charge level is VND 15,000,000 per license.

2. For exploitation activities:

3. Exploitation of residual deposits: The charge level is VND 5,000,000 per license.

4. In cases of extending or reissuing licenses upon transfer: The charge level is 50% of the corresponding charge levels specified above. /\.