Circular No. 190/2016/TT-BTC on the level of collection, payment, management and use of fees for exploitation and utilization of geological and mineral materials

CIRCULAR

REGULATING THE LEVEL OF CHARGES, COLLECTION SYSTEMS, PAYMENT, MANAGEMENT AND USE OF FEES FOR EXPLORATION AND UTILIZATION OF GEOLOGICAL MATERIALS AND MINERALS

exploitation and use of geological and mineral documents

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

Pursuant to the Minerals Law dated November 17, 2010;

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

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

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Tax Policy Department,

The Minister of Finance issues this Circular regulating the level of charges, collection systems, payment, management and use of fees for exploration and utilization of geological materials and minerals.

Article 1. Scope of Regulation

This Circular stipulates the level of charges, collection systems, payment, management and use of fees for exploration and utilization of geological materials and minerals.

Article 2. Collection Organizations and Fee Payers

1. Organizations and individuals proposing to explore and utilize geological materials and minerals from the Geological Information Archive Center under the Vietnam General Department of Geology and Minerals, Ministry of Natural Resources and Environment must pay fees as prescribed in this Circular.

2. The Geological Information Archive Center under the Vietnam General Department of Geology and Minerals, Ministry of Natural Resources and Environment shall collect fees according to the provisions of this Circular.

Article 3. Level of Fees

The level of fees for exploration and utilization of geological materials and minerals is implemented based on the Fee Schedule attached to this Circular.

Article 4. Declaration, Collection, and Payment of Fees by Collection Organizations

1. By no later than the fifth day of each month, collection organizations must transfer the fees collected in the previous month into a special account for pending budget payments at the State Treasury.

2. Collection organizations shall declare monthly fee collections and settle accounts annually according to the guidelines set forth in Clause 3, Article 19 of Circular No. 156/2013/TT-BTC dated November 6, 2013 issued by the Minister of Finance guiding implementation of certain provisions of the Law on Tax Administration; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration, and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government.

Article 5. Management and use of fees1. The organization collecting the fee retains 60% of the total amount collected to cover costs for providing services and collecting fees. This retained amount is managed and used in accordance with Article 5 of Decree No. 120/2016/NĐ-CP dated August 23, 2016, issued by the Government detailing and guiding implementation of certain provisions of the Law on Fees and Charges.

2. The organization collecting the fee shall remit the remaining amount (40%) into the State budget according to chapters, sections, sub-sections in the State Budget Manual. The time for payment is carried out as stipulated in Clause 2 of Article 26 of Circular No. 156/2013/TT-BTC dated November 6, 2013, issued by the Minister of Finance guiding implementation of certain provisions of the Law on Tax Administration; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration and Decree No. 83/2013/NĐ-CP dated July 22, 2013, issued by the Government.

Article 6. Implementation and enforcement provisions

1. This Circular takes effect from January 1, 2017 and replaces Circular No. 95/2012/TT-BTC dated June 8, 2012, issued by the Minister of Finance prescribing rates, collection procedures, payment, management, and use of fees for geological data exploitation and mineral resource utilization.

2. Other contents related to collection, payment, management, use, revenue documents, and publicizing fee collection regulations not mentioned in this Circular shall be implemented according to the Law on Fees and Charges; Decree No. 120/2016/NĐ-CP dated August 23, 2016, issued by the Government detailing and guiding implementation of certain provisions of the Law on Fees and Charges; Circular No. 156/2013/TT-BTC dated November 6, 2013, issued by the Minister of Finance guiding implementation of certain provisions of the Law on Tax Administration; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration and Decree No. 83/2013/NĐ-CP dated July 22, 2013, issued by the Government; Circular No. 153/2012/TT-BTC dated September 17, 2012, issued by the Minister of Finance guiding printing, issuance, management, and use of revenue documents for fees and charges under the State budget and any subsequent amendments or replacements (if applicable).

3. During implementation, if there are difficulties, organizations and individuals are requested to promptly report them to the Ministry of Finance for further study and supplementary guidance./.

3. 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./.