Circular No. 20/2005/TT-BTC on the regime for collecting, remitting, and managing the use of fees for issuing mineral exploitation permits

CIRCULAR

Regulations on the collection, payment, and management and use of fees for mineral exploitation permits fee for issuing a mining operation permit 

Pursuant to the Ordinance on Fees and Charges dated August 28, 2001, and Decree No. 57/2002/NĐ-CP dated June 3, 2002, detailing the implementation of the Ordinance on Fees and Charges, after consulting the Ministry of Natural Resources and Environment.

The Ministry of Finance hereby promulgates the regulations on the collection, payment, and management and use of fees for mineral exploitation permits as follows:

I. OBJECTS OF COLLECTION AND AMOUNT OF FEES:

1. Organizations and individuals of Vietnam and foreign countries when obtaining from state management agencies a permit for mineral exploitation activities as stipulated in Article 9 of Decree No. 76/2000/NĐ-CP dated December 15, 2000, detailing the implementation of the Law on Minerals must pay the fee for issuing exploration, surveying, mining (including residual mining), and processing mineral permits as provided for in this Circular.

In cases where international treaties to which the Socialist Republic of Vietnam is a party provide otherwise, such provisions shall be followed.

2. The amount of fees for mineral exploitation permits is specified as follows:

In cases of permit renewal, reissue upon transfer, or inheritance, the person renewing the permit, the transferee, or heir must pay a fee equivalent to 50% of the corresponding fee levels set forth above.

3. Fees for mineral exploitation permits shall be collected in Vietnamese dong. In cases where foreign organizations and individuals wish to pay the fees in foreign currency, they shall pay in US dollars (USD) at the average inter-bank exchange rate published by the State Bank of Vietnam at the time of payment.

II. ORGANIZATION OF COLLECTION, PAYMENT, AND MANAGEMENT AND USE:

1. The agency issuing mineral exploitation permits as stipulated in Article 9 of Decree No. 76/2000/NĐ-CP dated December 15, 2000, shall be responsible for collecting fees according to this Circular and registering, declaring, and paying the fees into the state budget in accordance with Circular No. 63/2002/TT-BTC dated July 24, 2002, guiding the implementation of laws on fees and charges.

2. The agency collecting fees may retain 40% of the total actual fees collected before remitting them to the state budget to cover expenses related to the collection of fees as follows:

- Expenses for printing (or purchasing) relevant files, books, and permits.

- Expenses for purchasing office supplies and administrative fees according to current standards and norms serving the work of collecting fees.

- Other expenses directly related to the collection of fees.

All funds retained under the above provisions must be used for their intended purpose, documented legally according to prescribed regulations, and settled annually; if not fully utilized, they may be carried over to the next year for continued use according to prescribed regulations.

3. After deducting the retained portion as specified in point 2 above, the remaining 60% of the total actual fees collected must be paid into the state budget (corresponding chapter, category, subcategory, item 047, sub-item 20 of the current state budget classification).

4. Settlement of fees shall be conducted concurrently with the settlement of the state budget. Annually, the agency collecting fees shall settle the use of receipts for collecting fees, the amount of fees collected, the amount retained by the unit, the amount to be paid into the state budget, the amount already paid, and the amount still to be paid to the state budget with the Tax Authority; and settle the use of the retained funds with the financial authority at the same level according to the prescribed regulations.

III. IMPLEMENTATION:

1. This Circular takes effect 15 days after its publication in the Official Gazette, replacing Circular No. 96/1997/TT-BTC dated December 31, 1997, issued by the Ministry of Finance guiding the collection and payment of fees for mineral exploitation permits.

2. Organizations and individuals subject to the obligation to pay fees for mineral exploitation permits and relevant agencies are responsible for strictly implementing the provisions of this Circular.

During the implementation process, if there are any difficulties, they are requested to promptly report to the Ministry of Finance for research and supplementary guidance./.