Circular No. 11/2024/TT-BTC on the level of collection, system of collection, submission, management, and use of fees for the exploitation and utilization of geological and mineral materials

CIRCULAR
Regulations on the level of collection, collection regime, submission, management, and use of fees for reviewing and approving fire prevention and firefighting design

fees for exploration and utilization of geological and mineral materials

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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 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 Charges;

Pursuant to Decree No. 73/2017/NĐ-CP dated June 14, 2017 of the Government on the collection, management, exploration, and utilization of information and data on natural resources and the environment;

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 promulgates this Circular stipulating the rates, collection, payment, management, and use of fees for exploration and utilization of geological and mineral materials.

Article 1. Scope of Regulation and Applicability

1. This Circular stipulates the rates, collection, payment, management, and use of fees for exploration and utilization of geological and mineral materials.

2. This Circular applies to fee payers; organizations collecting fees; other organizations and individuals related to the collection, payment, management, and use of fees for exploration and utilization of geological and mineral materials.

Article 2. Persons Paying Fees

Fee payers as prescribed in this Circular are organizations and individuals who request the exploration and utilization of geological and mineral materials from competent authorities providing such materials in accordance with the law.

Article 3. Fee Collection Organizations

Organizations collecting fees as prescribed in this Circular are competent authorities providing geological and mineral materials in accordance with the law.

Article 4. Fee Rates

The rate of fees for exploration and utilization of geological and mineral materials is specified in the attached fee schedule.

Article 5. Declaration and Payment of Fees

1. Fee payers shall pay the fees when receiving the results of geological and mineral materials from the authority providing such materials; the fees shall be paid to the organization collecting fees in the form prescribed in Circular No. 74/2022/TT-BTC dated December 22, 2022 of the Minister of Finance on the forms, deadlines, and declaration of various fees and charges within the jurisdiction of the Ministry of Finance.

2. By no later than the 5th day of each month, the organization collecting fees shall deposit the entire amount of fees collected in the previous month into the account for pending budget payments opened at the State Treasury. The organization collecting fees shall declare, collect, pay, and settle the fees in accordance with Circular No. 74/2022/TT-BTC.

Article 6. Management and Use of Fees

1. The organization collecting fees may retain 60% of the collected fees to cover costs for service provision and fee collection activities 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 Charges, and shall remit 40% of the collected fees into the state budget according to the chapter and sub-item of the state budget classification.

2. In cases where the organization collecting fees is a state agency not entitled to allocate operational costs from fee revenues 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. Operational costs for service provision and fee collection shall be allocated from the state budget in the organizational budget according to the state budget expenditure regulations.

Article 7. Implementation Provisions

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

Article 2. This Circular:

a) Replacing Circular No. 190/2016/TT-BTC dated November 8, 2016 of the Minister of Finance stipulating the rates, collection, payment, management, and use of fees for exploration and utilization of geological and mineral materials.

b) Abolishing Article 3 of Circular No. 55/2018/TT-BTC dated June 25, 2018 of the Minister of Finance amending and supplementing certain provisions of seven Circulars on fee collection in the field of natural resources and the environment.

3. Other contents related to the collection, payment, management, use, receipt vouchers, and publicizing the fee collection system not mentioned in this Circular shall be implemented in accordance with the provisions of the following documents: Law on Fees and Charges; 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 Charges; Decree No. 82/2023/NĐ-CP; Law on Tax Administration; 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; 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; and Circular No. 78/2021/TT-BTC dated September 17, 2021 of the Minister of Finance guiding the implementation of certain provisions of the Law on Tax Administration dated June 13, 2019, and Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and certificates.

4. In case the legal normative documents cited in this Circular are amended, supplemented, or replaced, they shall be implemented in accordance with the amended, supplemented, or replaced documents.

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