This Circular stipulates the level of collection, collection system, payment, management, and use of fees for issuing mineral exploitation permits. It applies to organizations and individuals, both domestic and foreign, when they are issued permits according to the Law on Minerals. The fee level depends on the area of exploration or exploitation, with specific levels ranging from VND 4 million to VND 15 million per permit.
Đối tượng áp dụng
Organizations and individuals, both domestic and foreign, when granted mineral exploitation permits by competent state agencies according to the provisions of the Law on Minerals.
Các điểm cốt lõi
- Organizations and individuals must pay the fee for issuing mineral exploitation permits when they are granted permits according to the provisions of the Law on Minerals.
- Fee collection level: For an exploration area smaller than 100 hectares, it is VND 4 million per permit; from 100 hectares to 50,000 hectares, it is VND 10 million per permit; over 50,000 hectares, it is VND 15 million per permit.
- The fee collection level for exploiting residual minerals is VND 5 million per permit.
- In cases of extending, transferring, or inheriting permits, the fee paid is 50% of the corresponding fee level mentioned above.
- Fees are collected in Vietnamese Dong; in cases where foreign organizations or individuals wish to pay fees in foreign currency, they will be collected based on the average transaction exchange rate.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Hiring personnel during the process of managing and collecting fees.
- Negative impact: Increasing costs for mineral industry enterprises, which may affect their investment and development capacity.
❓ Câu hỏi thường gặp
What is the level of the fee for issuing mineral exploitation permits?
The fee level depends on the area of exploration or exploitation: An area smaller than 100 hectares is VND 4 million per permit; from 100 hectares to 50,000 hectares, it is VND 10 million per permit; over 50,000 hectares, it is VND 15 million per permit.
What is the level of the fee for exploiting residual minerals?
The fee level for exploiting residual minerals is VND 5 million per permit.
What is the fee level for extending, transferring, or inheriting permits?
The fee paid is 50% of the corresponding fee level mentioned above.
What currency is the fee collected in?
Fees are collected in Vietnamese Dong; in cases where foreign organizations or individuals wish to pay fees in foreign currency, they will be collected based on the average transaction exchange rate.
When does this Circular take effect?
This Circular takes effect from November 1, 2011, and replaces previous circulars.
Toàn văn
CIRCULAR
Regulations on the level of collection, collection system, payment, management, and use of fees for mineral exploitation permits
___________________
Pursuant to the Law on Minerals No. 60/2010/QH12;
Pursuant to the Fees and Service Charges Ordinance number 38/2001/PL-UBTVQH10;
Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002, and Decree No. 24/2006/NĐ-CP dated March 6, 2006 amending and supplementing certain articles of Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges;
Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
After receiving the opinion of the Ministry of Natural Resources and Environment at Circular No. 2918/BTNMT-TC dated August 9, 2011,
The Ministry of Finance stipulates the level of collection, collection system, payment, management, and use of fees for mineral exploitation permits as follows:
Article 1. Subjects liable to pay the fee
Organizations and individuals of Vietnam and foreign countries when obtaining from competent state agencies mineral exploitation permits in accordance with the Minerals Law must pay the fee for mineral exploitation permits as prescribed in this Circular.
Article 2. Level of fee collection
Clause 1. Level of collection of the fee for mineral exploitation permits is specified as follows:
Point a. For exploration activities:
- Exploration area less than 100 hectares (ha), the collection level is VND 4,000,000 per permit;
- Exploration area from 100 ha to 50,000 ha, the collection level is VND 10,000,000 per permit;
- Exploration area over 50,000 ha, the collection level is VND 15,000,000 per permit.
Point b. For exploitation activities: The collection level is specified in the Table of Collection Levels for Fees for Mineral Exploitation Permits attached to this Circular.
Point c. Exploitation of residual resources: The collection level is VND 5,000,000 per permit.
In cases where extension permits, replacement permits upon transfer or inheritance are issued, the person extending the permit, the transferee, or heir must pay the fee equivalent to 50% of the corresponding fee levels mentioned above.
Clause 2. The fee for mineral exploitation permits shall be collected in Vietnamese dong. In cases where foreign organizations and individuals wish to pay the fee in foreign currency, it shall be collected based on the average exchange rate in the inter-bank foreign exchange market published by the State Bank of Vietnam at the time of payment.
Article 3. Collection, payment, management, and use of the fee
Clause 1. Competent state agencies issuing mineral exploitation permits are responsible for organizing the collection of the fee for mineral exploitation permits.
Clause 2. The agency collecting the fee is responsible for registering, declaring, and paying the fee into the state budget in accordance with Circular No. 63/2002/TT-BTC dated July 24, 2002; Circular No. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and charges; and Circular No. 28/2011/TT-BTC dated February 28, 2011 of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration, guiding Decree No. 85/2007/NĐ-CP dated May 25, 2007 and Decree No. 106/2010/NĐ-CP dated October 28, 2010 of the Government.
Clause 3. The fee for mineral exploitation permits is a revenue item under the state budget. The agency collecting the fee shall remit the entire amount of the collected fee into the state budget according to the relevant chapters, types, items, and sub-items of the current state budget classification.
Article 4. Effective date
Clause 1. This Circular takes effect from November 1, 2011.
Clause 2. This Circular replaces Circular No. 155/2010/TT-BTC dated October 11, 2010 of the Ministry of Finance stipulating the system of collection, payment, and management and use of fees for mineral exploitation permits and exclusive rights to explore minerals; Circular No. 16-TT/LB dated March 11, 1993 of the Ministry of Finance and the Heavy Industry Ministry stipulating the system of collection of fees for geological survey and mining permits; and Decision No. 1186/2010/QĐ-BTC dated May 26, 2010 of the Minister of Finance regarding the correction of Circular No. 184/2009/TT-BTC dated September 15, 2009 of the Ministry of Finance stipulating the system of collection, payment, management, and use of fees for mineral exploitation permits and exclusive rights to explore minerals.
3. During the course of implementation, if there are any difficulties, it is requested that agencies, organizations, and individuals promptly report them to the Ministry of Finance for study and guidance./.
DEPUTY MINISTER
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