Circular No. 158/2011/TT-BTC guides the implementation of Government Decree No. 74/2011/NĐ-CP on environmental protection fees for mineral extraction. The Circular stipulates the calculation, declaration, and payment of environmental protection fees for organizations and individuals engaged in mineral extraction.
适用范围
Organizations and individuals extracting minerals
要点
- Organizations and individuals extracting minerals must pay environmental protection fees according to the quantity and rates prescribed. The fee rate is calculated based on the quantity of each type of mineral extracted.
- Environmental protection fees for mineral extraction are levied monthly and settled annually, applicable to both organizations collecting and consolidating minerals.
- The person paying the fee must declare fully, accurately using the prescribed declaration form, and bear responsibility for the accuracy of the declaration. The deadline for declaration is the twentieth day of the following month.
- The Tax Authority has the right to determine the quantity of minerals extracted and the amount of fee payable when the payer has not implemented or has not fully implemented the documentation, invoices, and accounting records requirements.
- This Circular replaces Circular No. 67/2008/TT-BTC and takes effect from January 1, 2012.
🌐 本文件的社会影响
- Positive impact: Helps ensure revenue for the state budget while encouraging organizations and individuals to fulfill their environmental protection responsibilities during mineral extraction.
- Negative impact: May impose a financial burden on mineral extraction enterprises, particularly small and medium-sized enterprises.
❓ 常见问题
How is the environmental protection fee calculated?
The environmental protection fee is calculated based on the quantity of each type of mineral extracted during the period (tons or cubic meters) multiplied by the corresponding fee rate for each type of mineral.
What is the deadline for declaring and paying the fee?
The person paying the fee must declare fully, accurately using the prescribed declaration form, and bear responsibility for the accuracy of the declaration. The deadline for declaration is the twentieth day of the following month.
Who is responsible for declaring and paying the environmental protection fee?
Organizations and individuals extracting minerals must declare and pay the environmental protection fee to the direct managing tax authority where they declare and pay resource taxes.
When does the Tax Authority have the right to determine the quantity of minerals extracted?
The Tax Authority has the right to determine the quantity of minerals extracted and the amount of fee payable when the payer has not implemented or has not fully implemented the documentation, invoices, and accounting records requirements.
To which organizations does this Circular apply?
This Circular applies to organizations and individuals extracting minerals as prescribed in Government Decree No. 74/2011/NĐ-CP.
全文
TCIRCULAR
Guidelines for implementing Decree No. 74/2011/NĐ-CP dated August 25, 2011 of the Government on environmental protection fees for mineral extraction
regarding environmental protection fees for mineral extraction
__________________________
Pursuant to Fee and Stamp Duty Ordinance No. 38/2001/PL-UBTVQH10 dated August 28, 2001 of the Standing Committee of the National Assembly;
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 Fee and Stamp Duty Ordinance;
Pursuant to the 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;
Pursuant to Decree No. 74/2011/NĐ-CP dated August 25, 2011 of the Government on environmental protection fees for mineral extraction;
The Ministry of Finance guides some points regarding environmental protection fees for mineral extraction as stipulated in Decree No. 74/2011/NĐ-CP dated August 25, 2011 of the Government as follows:
Article 1. Calculation of Fees
1. Environmental protection fees for mineral extraction payable during the period of payment shall be calculated as follows: Environmental protection fee for mineral extraction during the period (VND) = Quantity of each type of minerals extracted during the period (tons or cubic meters) x Rate of fee payable for each type of minerals corresponding (VND/ton or VND/cubic meter)
2. The quantity of minerals extracted during the period to determine the amount of environmental protection fee payable is:
a) For non-metallic minerals: The quantity of non-metallic minerals extracted during the period to determine the amount of environmental protection fee payable is the actual quantity of raw non-metallic minerals extracted during the period of payment, regardless of the purpose of extraction (for immediate sale, exchange, internal consumption, reserve for subsequent production...) and extraction technology (manual, mechanized) or region, extraction conditions (mountainous, midland, plain, difficult and complex extraction conditions...). In cases where non-metallic minerals extracted must go through screening, beneficiation, classification, enrichment before being sold, based on actual extraction conditions and mineral processing technology in the locality, the Department of Natural Resources and Environment shall take the lead and coordinate with the local Tax Office to submit to the Provincial People's Committee for decision on the conversion ratio from the quantity of finished products to the quantity of raw non-metallic minerals as the basis for calculating environmental protection fees for each type of non-metallic minerals in accordance with the actual situation of the locality.
b) For metallic minerals: The quantity of metallic minerals extracted during the period to determine the amount of environmental protection fee payable is the actual quantity of raw metallic ore extracted during the period of payment, regardless of the purpose of extraction (for immediate sale, exchange, internal consumption, reserve for subsequent production...) and extraction technology (manual, mechanized) or region, extraction conditions (mountainous, midland, plain, difficult and complex extraction conditions...). In cases where metallic ore extracted must go through screening, beneficiation, classification, enrichment before being sold, based on actual extraction conditions and mineral processing technology in the locality, the Department of Natural Resources and Environment shall take the lead and coordinate with the local Tax Office to submit to the Provincial People's Committee for specific regulations on the conversion ratio from the quantity of finished metallic ore to the quantity of raw metallic ore as the basis for calculating environmental protection fees for each type of metallic minerals in accordance with the actual situation of the locality.
3. In cases where additional types of minerals are obtained during the extraction process, environmental protection fees shall be paid according to the collection rate of the type of minerals authorized by the competent state agency to extract.
4. In cases where organizations and individuals extract Granite for decorative stone or artistic purposes, the collection rate of environmental protection fees shall be applied as stipulated in Point 1, Section II Clause 2 Article 4 of Decree No. 74/2011/NĐ-CP. In cases where organizations and individuals extract Granite for other purposes, the collection rate of environmental protection fees shall be applied as stipulated in Point 15, Section II Clause 2 Article 4 of Decree No. 74/2011/NĐ-CP. Enterprises extracting Granite shall declare and pay fees in accordance with the above provisions. Local Tax Authorities shall cooperate with local Natural Resources and Environment Authorities to check compliance with declaration and payment of fees in accordance with the above provisions.
5. In cases where organizations and individuals extract stone for artistic purposes in large blocks, the collection rate of environmental protection fees shall be applied as stipulated in Point 2, Section II Clause 2 Article 4 of Decree No. 74/2011/NĐ-CP.
6. In cases where organizations and individuals extract common construction materials from land within the residential land use rights of households and individuals for the construction of household and individual projects within that area; in cases where land is extracted for leveling and constructing security and military works, there is no need to pay environmental protection fees for the extraction of such minerals.
The currency for paying environmental protection fees for mineral extraction is the Vietnamese Dong.
Article 2. Declaration and Payment of Fees
1. Organizations and individuals exploiting minerals must submit environmental protection fee declaration forms to the directly managing tax authority at the location where they declare and pay natural resource taxes. In cases where no environmental protection fees arise from mineral exploitation in a given month, the payer still must declare and submit the environmental protection fee declaration form to the tax authority. If an organization that purchases and consolidates minerals registers to pay on behalf of the exploiter, it shall be responsible for submitting the environmental protection fee declaration form to the tax authority managing the mineral purchasing facility. The deadline for declaring environmental protection fees to the tax authority is no later than the twentieth day of the following month. The payer must fully and accurately fill out the declaration form according to the prescribed model and bear responsibility for the accuracy of the declaration.
2. The environmental protection fee for mineral exploitation is declared monthly and settled annually. Settlement of the environmental protection fee for mineral exploitation includes annual settlement and settlement up to the point of ceasing mineral exploitation activities, ceasing consolidation of mineral purchases, ceasing business operations, or ceasing a business ownership conversion contract or restructuring the business.
3. The environmental protection fee declaration form for monthly mineral exploitation is Form 01/BVMT issued together with Circular No. 28/2011/TT-BTC dated February 28, 2011, of the Ministry of Finance. The environmental protection fee settlement declaration form for monthly mineral exploitation is Form 02/BVMT issued together with Circular No. 28/2011/TT-BTC dated February 28, 2011, of the Ministry of Finance.
4. For payers subject to fixed fee amounts as stipulated by the Law on Tax Administration and guiding documents.
5. The place of declaration and payment of environmental protection fees for crude oil, natural gas, and coalbed methane is the local tax office where the payer has its main administrative office.
6. In addition to the above provisions, the declaration, payment, and settlement of environmental protection fees for mineral exploitation shall be carried out in accordance with the Law on Tax Administration and implementing guiding documents.
Article 3. Exploitation of By-Products
1. Individuals and organizations exploiting mineral by-products must pay the environmental protection fee for the exploitation of mineral by-products. The fee rate for the exploitation of mineral by-products is specified in Article 4 of Decree No. 74/2011/NĐ-CP.
2. The following cases shall apply the fee rate for the exploitation of mineral by-products:
a) Mineral exploitation activities remaining at tailing sites of mines that have been officially closed;
b) Activities of production and business of organizations and individuals not aimed at mineral exploitation but have functions, tasks, or registered business operations, during which they obtain minerals as part of their functions, tasks, or registered specialized activities (for example, obtaining sand during river dredging, obtaining rock during the construction of hydropower plants or shooting ranges). Other cases not covered by points a) and b) of this Clause shall not be eligible for the fee rate applicable to the exploitation of mineral by-products.
3. Calculation of the environmental protection fee for the exploitation of mineral by-products shall be carried out in accordance with the provisions of Article 1 of this Circular.
Article 4. Duties and Authorities of the Tax Authority
The Tax Authority shall have the following duties and authorities:
1. Guide and urge organizations and individuals exploiting minerals to register, declare, and pay fees in accordance with regulations.
2. Inspect and audit the declaration and payment of fees, settlement of environmental protection fees for mineral exploitation; in cases where the fee payer has not implemented or has not fully implemented the system of vouchers, invoices, accounting books, the Tax Authority shall cooperate with local functional agencies, based on the situation of mineral exploitation of each fee payer to determine the quantity of minerals exploited and ascertain the amount of fees payable according to regulations.
3. Handle administrative violations concerning environmental protection fees for mineral exploitation within its authority and in accordance with the provisions of the law.
4. Retain and utilize data and documents provided by mineral exploitation establishments and other entities in accordance with regulations.
5. Cooperate with local natural resources and environment management agencies to organize the collection of environmental protection fees for mineral exploitation in accordance with Decree No. 74/2011/ND-CP and the provisions of the Law on Tax Administration.
State-owned enterprises that have been assigned by the Ministry of Agriculture and Rural Development to conduct offshore wind power project surveys before the effective date of this Circular shall continue to implement according to the assigned documents; any new matters arising after the effective date of this Circular shall be implemented in accordance with the provisions of this Circular.
This Circular takes effect from January 1, 2012, and replaces Circular No. 67/2008/TT-BTC dated July 21, 2008, issued by the Ministry of Finance guiding the implementation of certain points of Decree No. 63/2008/NĐ-CP dated May 13, 2008, and Circular No. 238/2009/TT-BTC dated December 21, 2009, issued by the Ministry of Finance guiding the implementation of Decree No. 82/2009/NĐ-CP dated October 12, 2009, of the Government amending and supplementing some articles of Decree No. 63/2008/NĐ-CP dated May 13, 2008.
2. During the implementation process, if there are any difficulties, it is recommended that agencies, organizations, and individuals promptly report them to the Ministry of Finance for study and guidance.
DEPUTY MINISTER
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