Decree No. 164/2016/ND-CP on Environmental Protection Fees for Mineral Extraction

DECREE

REGARDING ENVIRONMENTAL PROTECTION FEES FOR MINERAL EXPLORATION AND EXPLOITATION

Pursuant to the Law organization The Government on June 19, 2015;

On the basis of Decision No. 130/2007/QĐ-TTg dated August 2, 2007, issued by the Prime Minister, concerning some mechanisms and financial policies for investment projects under the Clean Development Mechanism;

Pursuant to the Law on Mineral Resources dated November 17, 2010;transferPursuant to the Law on Fees and Charges;

Considering the proposal of the Minister of Finance; construction costs; August 25 the 2015;

promulgates this Decree stipulating the environmental protection fees for mineral exploration and exploitation.

At the proposal of Article 1. Scope of Regulation and Fee-Paying Entities construction costs; 1. This Decree stipulates the fee-paying entities, the fee payers, the collection rates, calculation methods, declaration, payment of fees, and management and utilization of environmental protection fees for mineral exploration and exploitation.transfermining activities.

PART I

GENERAL PROVISIONS

2. The fee-paying entities for environmental protection fees for mineral exploration and exploitation under this Decree are activities of crude oil extraction, natural gas, coalbed methane, metallic minerals, and non-metallic minerals.

This Decree applies to organizations and individuals engaged in mineral exploration and exploitation, state agencies, and related organizations and individuals involved in the management and collection of environmental protection fees for mineral exploration and exploitation.transfermining activities.

The entity responsible for collecting environmental protection fees for mineral exploration and exploitation under this Decree is the tax authority directly managing the location where the mineral exploration and exploitation activities take place.transferENVIRONMENTAL PROTECTION FEES: RATES, CALCULATION METHODS, DECLARATION, PAYMENT, AND MANAGEMENT AND USEtransferArticle 4. Ratestransfer1. Environmental protection fee rate for crude oil: 100,000 dong per ton; for natural gas and coalbed methane: 50 dong per cubic meter.

Article 2. Applicability

Specifically, natural gas extracted during crude oil extraction (associated gas): 35 dong per cubic meter.transfer2. The framework rate for environmental protection fees for other mineral exploration and exploitation activities is set out in the attached Framework Rate Table.transfermining activities.

Article 3. Fee Collection Organizations

3. The environmental protection fee rate for residual mineral exploration and exploitation is 60% of the corresponding rate specified in the attached Collection Rate Table.transfer4. Based on the rates specified in the attached Framework Rate Table, the People's Councils of provinces and centrally-administered cities (hereinafter referred to as provincial-level People's Councils) shall decide specifically on the collection rates for environmental protection fees for each type of mineral applicable in their locality according to actual conditions in each period.transfermining activities.

Chapter II

Article 5. Calculation Methods

1. The environmental protection fee for mineral exploration and exploitation payable in the reporting period is calculated using the following formula:

F = [(Q1 x f1) + (Q2 x f2)] x K³- F is the amount of environmental protection fee payable in the reporting period;³.

- Q1 is the quantity of overburden discharged in the reporting period (cubic meters);transfer- Q2 is the quantity of raw mineral extracted in the reporting period (tons or cubic meters);

- f1 is the rate for overburden discharge: 200 dong per cubic meter;transfer- f2 is the corresponding rate for each type of mineral extracted (dong per ton or dong per cubic meter);transfer- K is the fee calculation coefficient based on the method of extraction, including:

+ Open-pit mining (including water-based extraction such as titanium, river sand, and gravel): K = 1.1;transfer+ Underground mining and other extraction methods (crude oil, natural gas, natural water resources, and other cases): K = 1. consistent 2. For overburden discharged during coal mining, no fee will be collected until the end of 2017.

3. The quantity of overburden discharged in the reporting period is determined based on the project investment and construction documents for mining projects approved by competent state authorities or based on environmental impact assessment reports and related documents approved by competent state authorities.

The fee payable for overburden discharged in the reporting period is based on the volume of overburden discharged relative to the volume of raw mineral extracted in the reporting period.transferIf there is no information about the quantity of overburden discharged in the project investment and construction documents, environmental impact assessment reports, and related documents, the declaration and payment of fees shall be based on the actual quantity of overburden discharged in the reporting period.

4. The quantity of mineral extracted in the reporting period to determine the environmental protection fee payable is the actual quantity of raw mineral extracted in the reporting period (Q2).

Where:

In cases where the extracted mineral must be screened, sorted, classified, enriched before sale, or other necessary conversions, the Department of Natural Resources and Environment, in collaboration with the local Tax Bureau, shall submit to the provincial-level People's Council for decision the conversion ratio from finished mineral products to raw mineral quantities for calculating environmental protection fees for each type of mineral consistent with local conditions.

5. In cases where additional types of minerals are obtained during extraction that are permitted by the competent state authorities, the fee payer must pay the environmental protection fee for raw mineral (Q2) at the collection rate of the permitted mineral type.³);

Organizations and individuals extracting stone for decorative purposes in large blocks shall apply the fee collection rate specified in Point 2, Part II of the attached Framework Rate Table.transfer6. In cases where organizations and individuals extract minerals for common materials within the residential land use rights of households and individuals for building household and individual structures within that area, and in cases where rocks are extracted for leveling, constructing security, military, disaster prevention, mitigation, and relief works, they are exempt from paying environmental protection fees for mineral extraction.³);

1. Organizations and individuals engaged in mineral extraction must declare and pay the environmental protection fee to the direct tax authority managing the same location as the resource tax declaration.³;

Even if no environmental protection fee for mineral extraction arises in a month, the fee payer still needs to declare and submit the declaration form to the tax authority. If an organization collects and consolidates minerals on behalf of the extractor, it is responsible for declaring the environmental protection fee to the tax authority managing the mineral purchasing site. The deadline for declaring the environmental protection fee to the tax authority is no later than the twentieth day of the following month. of 2. The environmental protection fee for mineral extraction is monthly declared and annually settled. The declaration and settlement of the environmental protection fee for mineral extraction are conducted monthly and annually.transferg production (tonne or cubic meter per tonne or cubic meter)³);

- K is the coefficient for calculating fees based on the method of extraction, including:

+ Open-pit mining (including water-based extraction such as titanium, river sand, gravel extraction): K = 1.1;

+ Underground mining and other forms of extraction (oil extraction, natural gas extraction, groundwater extraction): K = 1.transferg natural resources and other cases): K = 1.

2. For the quantity of overburden and waste rock removed during coal mining, no fee will be charged until the end of 2017.

3. The quantity of overburden and waste rock removed (Q1) during the period of fee payment shall be determined based on the project investment documents for construction projects approved by competent state authorities or according to environmental impact assessment reports and related documents approved by competent state authorities.

The amount of fee payable for the quantity of overburden and waste rock removed during the period of fee payment is based on the volume of overburden and waste rock calculated in terms of weight (tonnes or cubic meters) Industry and of raw ore extracted during the period.³In cases where there is no information about the quantity of overburden and waste rock removed in the project investment documents for construction projects, environmental impact assessment reports, and related documents, the declaration and payment of feestransfershall be based on the actual quantity of overburden and waste rock removed during the period.

4. The quantity of ore extracted during the period to determine the environmental protection fee payable is the actual quantity of raw ore extracted during the period of fee payment (Q2). In cases where the extracted ore must undergo screening, beneficiation, classification, enrichment before sale, or other situations requiring conversion, based on the actual conditions of extraction and processing technology of the ore in the locality, the Department of Natural Resources and Environment shall take the lead and coordinate with the local Tax Bureau to submit based on to the provincial People's Committee for approval of the conversion ratio from the quantity of finished ore to the quantity of raw ore as the basis for calculating the environmental protection fee for each type of ore in accordance with the actual situation of the locality.

5. In cases where additional types of ore are obtained during the extraction process that are permitted under the permit, the payer must pay the environmental protection fee for the ore (Q2) at the rate applicable to the type of ore authorized by the competent state authority to extract.transferOrganizations and individuals extracting stone for decorative purposes in large blocks shall apply the fee rate specified in Point 2, Section II, Fee Framework Table issued together with this Decree.transfer7. In cases where organizations and individuals extract ore for common materials within the area of residential land under the right of use of householdstransferand individuals for constructing household works within that area, and in cases where rocks and stones are extracted for leveling, constructing security, military, disaster prevention, mitigation, and relief works, they are not required to pay the environmental protection fee for the extraction of those ores.transfer1. Organizations and individuals extracting ore must submit environmental protection fee declaration forms to the tax authority directly managing the place where the resource tax is declared and paid. of the National Assembly; In months when no environmental protection fee for ore extraction is generated, the payer still needs to declare and submit the environmental protection fee declaration form to the tax authority. In cases where organizations collect and consolidate ore and declare and pay on behalf of the extractor, such organizations are responsible for submitting the environmental protection fee declaration forms to the tax authority managing the ore collection site. The deadline for declaring the environmental protection fee to the tax authority is no later than the twentieth day of the following month.transfer2. The environmental protection fee for ore extraction is levied monthly and settled annually. The settlement of the environmental protection fee for ore extractiontransfer1. The environmental protection fee for the extraction of ore, excluding crude oil and natural gas, is a local government revenue item that is fully allocated to support environmental protection and investment in the environment in the locality where the ore extraction takes place, in accordance with the Environmental Protection Law and the State Budget Law, as follows:transfera) Preventing and limiting adverse impacts on the environment in the locality where the ore extraction takes place;

b) Remedying degradationtransferand pollution of the environment caused by ore extraction activities;transferc) Maintaining hygiene, protecting, and restoring the landscape of the environment in the locality where the ore extraction takes place;transferd) The locality referred to in this clause is the actual location of the ore extraction activities and the areas affected by the ore extraction activities within the administrative jurisdiction of the commune and district levels.

6. In case 2. The environmental protection fee for crude oil and natural gas is a central government revenue item that is fully allocated to support environmental protection and investment in the environment in accordance with the provisions of the Environmental Protection Law and the State Budget Law.

The provincial People's Committee shall submit to the Provincial People's Council for allocation and use of the collected environmental protection fee for environmental protection work in the locality where the ore extraction takes place.transfer4. By no later than March 31 each year, the environmental protection fee collection agency shall have the responsibility to publicly disclose: The quantity of ore extracted, the quantity of overburden and waste rock removed, the environmental protection fee for ore extraction paid by enterprises in the previous year through mass media such as local newspapers, local radio stations, local television stations, the website of the fee collection agency, and other appropriate methods so that the public can be informed. new rural areas 1. This Decree takes effect from January 1, 2017, and replaces Government Decree No. 12/2016/NĐ-CP dated February 19, 2016, on the environmental protection fee for ore extraction. 2. From the date this Decree takes effect,Provincial People's Councilstransferthat have not yet issued new fee rates shall continue to charge fees at the current rates in their locality.

Article 6. Declaration and Payment of Fees

a) Guide and urge organizations and individuals extracting ore to register, declare, and pay fees in accordance with regulations.transferb) Inspect and audit the declaration and payment of fees, settlement of environmental protection fees for ore extraction. Determine the amount of environmental protection fee payable according to regulations in cases where the payer has not implemented or has not fully implemented the documentation and In case industrial minerals (barite, fluorite, bentonite, and other types oftransferminerals)transferGold sandtransferWhite sand

2. Environmental protection fees for mineral exploitation on a monthly basis and annual settlement are collected annually. The environmental protection fee for mineral exploitationtransferg sản là loại khai theo tháng và quyết toán năm. Khai quyết toán phí bảo vệ môi trường đối với khai thác ktransferThe declaration and settlement of annual environmental protection fees and the declaration and settlement up to the time of cessation of mineral exploitation activities shall be conducted.transferThe cessation of mineral collection activities.transferThe cessation of business operations, cessation of contracts. transfer of enterprise ownership form or restructuring of enterprises. 3. In cases where the fee payer is subject to fixed fee amounts, implementation shall be carried out in accordance with the provisions of the Law on Tax Administration and guiding documents.

4. The place for declaring and paying environmental protection fees for crude oil, natural gas, and coal gas is the local tax office where the fee payer has its main administrative office.

5. The currency for paying environmental protection fees for mineral exploitation is the Vietnamese Dong.

6. In addition to the above regulations, the declaration, payment, and settlement of environmental protection fees for mineral exploitation shall be carried out in accordance with the provisions of the Law on Tax Administration and guiding documents implementing the Law on Tax Administration.1. Fulfilling requirements stipulated in Article 13 of Decree No. 135/2021/NĐ-CP.Article 7. Cases applicable to reduced rates of environmental protection fees for residual mineral exploitationtransferThe following cases shall apply reduced rates for residual mineral exploitation.

a) Exploitation activities of residual minerals left at mine waste sites that have received closure decisions;transferb) Production and business activities of organizations and individuals not aimed at mineral exploitation but having functions, tasks, or registered businesses, during which they obtain minerals through their functions, tasks, or registered industries;

c) Other cases not covered by points a and b of this clause shall not be eligible for reduced rates for mineral exploitation.transfer2. The calculation of environmental protection fees for residual mineral exploitation shall be implemented according to the provisions of Article 5 of this Decree.

1. The competent ministries, sectors managing state reserve goods, and state reserve units shall be responsible for directing and implementing this Circular on accounting for national reserves within their respective jurisdictions. Not deposited into temporary account Article 8. Management and use of environmental protection fees for mineral exploitationtransfer1. Environmental protection fees for mineral exploitation, excluding crude oil and natural gas, coal gas, are local government revenue items enjoying 100% to support environmental protection and investment in the environment at the location of mineral exploitation activities in accordance with the Environmental Protection Law and the State Budget Law, as follows:

a) Prevention and limitation of negative impacts on the environment at the location of mineral exploitation activities;transferb) Remediation of environmental degradation and pollution caused by mineral exploitation activities;

c) Maintenance of hygiene, environmental protection, and restoration of the landscape at the location of mineral exploitation activities;transferd) The location specified in this clause is the actual site of mineral exploitation activities and areas affected by such activities within the jurisdiction of communes and districts.transfermining activities.

2. Environmental protection fees for crude oil and natural gas, coal gas are central government revenue items enjoying 100% to support environmental protection and investment in the environment as stipulated by the Environmental Protection Law and the State Budget Law. Not deposited into temporary account Provincial People's Councils shall submit plans for using collected environmental protection fees for environmental protection work at locations of mineral exploitation activities to the respective People's Councils for approval.transfer1. Environmental protection fees for mineral exploitation, excluding crude oil and natural gas, coal gas, are local government revenue items enjoying 100% to support environmental protection and investment in the environment at the location of mineral exploitation activities in accordance with the Environmental Protection Law and the State Budget Law, as follows:

4. At the latest by March 31 each year, the agency responsible for collecting environmental protection fees shall publicly disclose: The quantity of minerals exploited, the volume of waste rock discharged, the amount of environmental protection fees paid by enterprises for mineral exploitation in the previous year, through local media such as local newspapers, local radio stations, local television stations, the electronic information website of the fee collection agency, and other appropriate methods so that the public can be informed.transfer1. This Decree takes effect from January 1, 2017, and replaces Government Decree No. 12/2016/NĐ-CP dated February 19, 2016, on environmental protection fees for mineral exploitation.

2. From the date this Decree takes effect, if the People's Councils of provinces have not issued new fee rates, the existing rates in force at the local level shall continue to apply.transferg sản

1. Environmental protection fees for mineral exploitation in the Field of Teachers and Educational Institution Managers khai thác ktransferexcluding crude oil and natural gas, are local government revenue items that enjoy 100% to support environmental protection and investment in the environment at the location where the mineral exploitation activities take place, in accordance with the Environmental Protection Law and the State Budget Law, as follows:transferg sản theo Luật bảo vệ môi trường và Luật ngân sách nhà nước, theo các nội dung cụ thể sau đây:

a) Preventing and limiting adverse impacts on the environment at the location where mineral exploitation activities take place;transferg sản;

11 ||| degradation thoái, and pollution caused by mineral exploitation activities;transferg sản gây ra;

b) Maintaining hygiene, protecting, and restoring the environmental landscape at the location where mineral exploitation activities take place;transfermining activities.

d) Nơi có hoạt động khai thác ktransfer17 ||| The location referred to in this clause is the actual site of mineral exploitation activities and areas affected by such activities within the administrative jurisdiction of communes and districts.transferg sản và các khu vực bị ảnh hưởng do hoạt động khai thác ktransferg sản theo địa bàn quản lý của cấp xã và cấp huyện.

2. Environmental protection fees for crude oil and natural gas are central government revenue items that enjoy 100% to support environmental protection and investment in the environment in accordance with the provisions of the Environmental Protection Law and the State Budget Law.

3. of the National Assembly; The provincial People's Council shall submit to the People's Council at the same level for the allocation and use of the environmental protection fees collected for environmental protection work at the location where mineral exploitation activities take place.transfermining activities.

4. At the latest before March 31 each year, the agency responsible for collecting environmental protection fees must publicly disclose: The quantity of minerals exploited, the quantity of overburden discharged, the amount of environmental protection fees for mineral exploitation paid by enterprises of the previous year through mass media such as local newspapers, local radio stations, local television stations, the website of the fee collection agency, and other appropriate forms so that the public can be informed.transferg sản khai thác, số lượng đất đá bốc xúc thải ra, số phí bảo vệ môi trường đối với khai thác ktransferg sản mà doanh nghiệp đã nộp của năm trước trên các phương tiện thông tin đại chúng như: Báo địa phương, đài phát thanh địa phương, đài truyền hình địa phương, trang thông tin điện tử của cơ quan thu phí và các hình thức phù hợp khác để người dân được biết.

Chapter III

IMPLEMENTING PROVISIONS

Article 9. Effective Date

1. This Decree takes effect from January 1, 2017, and replaces Government Decree No. 12/2016/NĐ-CP dated February 19, 2016, regarding environmental protection fees for mineral exploitation.transfermining activities.

2. Kể từ ngày Nghị định này có hiệu lực thi hành, Not deposited into temporary account 27 ||| From the date this Decree takes effect, if the Provincial People's Council has not issued new fee levels, they will continue to collect fees based on the current levels in force in the locality. ||| tỉnh chưa ban hành mức phí mới thì thu theo mức phí đang thực hiện tại địa phương.

Article 10. The People's Organization at the provincial level shall be responsible for: a) Report to the Ministry of Natural Resources and Environment on the results of training and upgrading, including listing the teaching staff participating in teaching, evaluating the participation of trainees in the training process, the results of organizing examinations for completing the training and upgrading program on land valuation business, the issuance of Certificates and the use of Certificate codes, summarizing the feedback from trainees on the quality of the training and upgrading program on land valuation business, and other relevant matters.

1. of the National Assembly; a) Submitting to the Provincial People's Council for issuance of a Resolution on environmental protection fees applicable to mining operations in the locality in accordance with Clause 4 of Article 4 of this Decree. By no later than June 30, 2017, the Provincial People's Council shall issue a Resolution on environmental protection fees applicable to mining operations in the locality.

b) Directing the Department of Natural Resources and Environment to provide information and documents about organizations and individuals permitted to conduct mining operations in the locality to the tax authority and coordinating with the tax authority to strictly manage entities required to pay fees under this Decree.transferc) Directing the Department of Information and Communications to cooperate with the tax authority to publicly disclose the collection and payment status of environmental protection fees for mining operations within the jurisdiction.transfer2. The local Tax Authority shall be responsible for:

a) Guiding and urging organizations and individuals conducting mining operations to register, declare, and pay fees in accordance with regulations. organizationb) Inspecting and auditing declarations and payments of fees, finalizing environmental protection fee payments for mining operations. Determining the amount of environmental protection fees to be paid according to regulations in cases where the payer has not implemented or has not fully implemented record-keeping systems, forms, and accounting books.transferc) Handling administrative violations concerning environmental protection fees for mining operations within their authority and in accordance with the provisions of the law.

d) Retaining and using data and documents provided by mining enterprises and other entities in accordance with regulations.transfere) Cooperating with local natural resources and environment management agencies to organize the collection of environmental protection fees for mining operations in accordance with this Decree and the Law on Tax Administration.

The Ministers, Heads of ministerial-level agencies, Heads of government agencies, Chairpersons of provincial/municipal People's Committees, and related organizations and individuals are responsible for implementing this Decree.

a) Hướng dẫn, đôn đốc các tổ chức, cá nhân khai thác ktransfera) Guide and urge organizations and individuals exploiting minerals to register, declare, and pay fees in accordance with regulations.

b) Kiểm tra, thanh tra việc kê khai, nộp phí, quyết toán tiền phí bảo vệ môi trường đối với khai thác ktransferb) Inspect and audit the declaration and payment of environmental protection fees for mineral exploitation. Determine the amount of environmental protection fees to be paid according to regulations in cases where the payer has not implemented or has not fully implemented the documentation system. issued FRAMEWORK OF ENVIRONMENTAL PROTECTION FEES FOR MINING OPERATIONS

(Attached to Decree No. 164/2016/ND-CP dated December 24, 2016)transferType of k

Minimum Rate (VND)transferMaximum Rate (VND)

ORES reason METALLIC MINERALStransferIron Ore

Article 11. Responsibility for Implementation

Manganese Ore of the National Assembly; Titanium Ore

Lead Ore, Zinc Ore

Aluminum Ore, Bauxite At the proposal of)