Circular No. 191/2016/TT-BTC stipulates the level of collection, the system of collection, payment, management, and use of fees for the assessment and evaluation of mineral reserves and service charges for the issuance of mining operation permits. This document applies to organizations and individuals related to mining activities.
Scope of application
["Organizations and individuals when obtaining from competent state authorities a permit for mining operations","Organizations and individuals engaged in mining activities when submitting to competent state management authorities for the assessment and approval of mineral reserve exploration reports"]
Key points
- "Organizations and individuals must pay the service charge according to the prescribed Fee and Service Charge Schedule (Article 3) when obtaining a permit for mining operations."
- "Organizations and individuals engaged in mining activities when submitting to competent state management authorities for the assessment of mineral reserve exploration reports must pay the fee for the assessment and evaluation of mineral reserves according to the prescribed Fee and Service Charge Schedule (Article 3)."
- "The organization collecting the fee must deposit the collected fee amount into the fee account awaiting submission to the state budget no later than the 5th day of each month (Article 4.1)."
- "The organization collecting the fee may retain 90% of the collected fee amount to cover costs for service provision, fee collection, and submit 10% to the state budget; except in cases provided for in Clause 2 of this Article (Article 5.1)."
- "In the case where the organization collecting the fee is a state agency not included in the category entitled to cost allocation from fee revenue, it must submit 100% of the collected fee amount to the state budget (Article 5.2)."
🌐 Social impact of this document
- "Strengthening the management of mineral resources, ensuring fairness in issuing permits for mining operations."
- "Reducing costs for state management agencies due to revenue from service charges and assessment fees."
- "It may cause financial difficulties for organizations and individuals who have to pay additional service charges and assessment fees."
❓ Frequently asked questions
Which organization is responsible for collecting the assessment fee for evaluating mineral reserves?
The organizations collecting the fee include the Vietnam General Department of Geology and Minerals, the Office of the National Mineral Reserve Evaluation Council, and Provincial Departments of Natural Resources and Environment under central cities and provinces.
How is the level of the assessment fee for evaluating mineral reserves defined?
The level of collection for the assessment fee for evaluating mineral reserves and the service charge for issuing mining operation permits is specified in the Fee and Service Charge Schedule attached to this Circular.
What percentage of the collected fee amount can the organization collecting the fee retain?
The organization collecting the fee may retain 90% of the collected fee amount to cover costs for service provision and fee collection, and submit 10% to the state budget.
When must the organization collecting the fee deposit the collected fee amount?
No later than the 5th day of each month, the organization collecting the fee must deposit the collected fee amount of the previous month into the fee account awaiting submission to the state budget.
In which case must the organization collecting the fee submit 100% of the collected fee amount?
In the case where the organization collecting the fee is a state agency not included in the category entitled to cost allocation from fee revenue, it must submit 100% of the collected fee amount to the state budget.
Full text
||| CIRCULAR
Providing for the level of collection, system of collection, payment, management and use of fees for mineral reserve assessment and certification and charges for issuing mineral exploitation permits||| charges for issuing mineral exploitation permits
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Pursuant to the Law on Fees and Registration Fees 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 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. 215/2013/NĐ-CP dated December 23, 2013, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
At the proposal of the Director of the Department of Tax Policy,
The Minister of Finance issues this Circular regulating the level of collection, collection system, payment, management, and use of fees for mineral resource reserve assessment and issuance service fees for mineral exploitation permits.
Article 1. Scope of Regulation
This Circular provides for the level of collection, system of collection, payment, management and use of fees for mineral reserve assessment and certification and charges for issuing mineral exploitation permits.
Article 2. Organizations collecting fees and persons paying fees and charges
1. Persons paying fees and charges include:
a) Organizations and individuals when being granted mineral exploitation permits by competent state authorities must pay the charge for issuing mineral exploitation permits;
b) Organizations and individuals engaged in mineral activities when submitting to competent state management authorities for assessment and approval of reported mineral reserves according to the laws on minerals must pay the fee for mineral reserve assessment and certification.
2. The organizations collecting fees include: Vietnam General Department of Geology and Minerals, National Mineral Reserve Evaluation Council Office, Provincial Departments of Natural Resources and Environment under central cities and provinces.
Article 3. Level of fees and charges
The level of fees for mineral resource reserve assessment and issuance service fees for mineral exploitation permits is specified in the Table of Fee and Service Charge Levels attached to this Circular.
Article 4. Declaration and Payment of Fees and Charges by Collecting Organizations
1. By the fifth day of each month, fee collection organizations must deposit the collected fee amount of the previous month into the account for pending budget payments opened at the State Treasury.
2. Collecting organizations shall declare and pay collected fees and charges monthly and settle accounts annually in accordance with the guidance provided in Clause 3, Article 19 and Clause 2, Article 26 of Circular No. 156/2013/TT-BTC dated November 6, 2013 issued by the Minister of Finance guiding the 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. Collecting organizations shall remit the amount of fees at the rate prescribed in Article 5 of this Circular and 100% of the collected charges into the State budget according to the chapters, sections, sub-sections of the State Budget Manual.
Article 5. Management and use of fees
1. Collecting organizations may retain 90% of the collected fees to cover costs for service provision, fee collection, and remit 10% into the State budget, except in cases stipulated in Clause 2 of this Article. The retained fees shall be managed and used in accordance with Article 5 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; including other expenses related to the performance of tasks, services, and fee collection, such as costs for field inspection of mineral exploration areas, inspection, evaluation, and organization of assessment meetings, evaluation council meetings, and mineral reserve assessment (including costs for comments and assessment reports).
2. In cases where the collecting organization is a state agency not eligible for cost allocation from fee revenue as stipulated in Clause 1, Article 4 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, it must remit 100% of the collected fees into the State budget. The source of funds to cover the costs for assessment and fee collection activities shall be allocated from the budget of the collecting organization according to the state budget expenditure regulations.
Article 6. Implementation organization and enforcement provisions
1. This Circular takes effect from January 1, 2017 and replaces the following documents:
a) Circular No. 129/2011/TT-BTC dated September 15, 2011 of the Minister of Finance providing for the level of collection, system of collection, payment, management and use of charges for issuing mineral exploitation permits.
b) Decision No. 27/2005/QĐ-BTC dated May 13, 2005 of the Minister of Finance providing for the level of collection, system of collection, payment, management and use of fees for mineral reserve assessment and certification.
2. Other contents related to collection, payment, management, use, receipt, publicizing the system of fees and charges not mentioned in this Circular shall be implemented in accordance with the 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; Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance guiding the 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; Circular No. 153/2012/TT-BTC dated September 17, 2012 of the Minister of Finance guiding the printing, issuance, management, and use of various types of receipts for fees and charges under the State budget and any amended or replaced documents (if any).
3. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for research and supplementary guidance.
DEPUTY MINISTER
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