Circular No. 238/2009/TT-BTC guiding the implementation of Decree No. 82/2009/NĐ-CP dated October 12, 2009

CIRCULAR

Guidelines for implementing Decree No. 82/2009/ND-CP dated October 12, 2009 of the Government amending and supplementing Decree No. 63/2008/ND-CP dated May 13, 2008 on environmental protection fees for mineral extraction

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Pursuant to Decree No. 63/2008/ND-CP dated May 13, 2008 of the Government on environmental protection fees for mineral extraction and Decree No. 82/2009/ND-CP dated October 12, 2009 amending and supplementing Decree No. 63/2008/ND-CP on environmental protection fees for mineral extraction;

Pursuant to Decree No. 57/2002/ND-CP dated June 3, 2002 of the Government detailing the implementation of the Law on Fees and Charges and Decree No. 24/2006/ND-CP dated March 6, 2006 of the Government amending and supplementing certain articles of Decree No. 57/2002/ND-CP dated June 3, 2002 of the Government detailing the implementation of the Law on Fees and Charges;

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;

The Ministry of Finance guides certain points regarding environmental protection fees stipulated in Decree No. 82/2009/ND-CP dated October 12, 2009 of the Government as follows:

Article 1. Object Subject to Fee

The subjects liable for environmental protection fees for mineral extraction shall be implemented according to Clause 1, Article 1 of Decree No. 82/2009/ND-CP, including: Stone, feldspar, gravel, sand, soil, coal, natural mineral water, titanium beach sand (ilmenite), metallic minerals, apatite ore, crude oil, natural gas, coalbed methane, and other types of minerals.

Article 2. Level of Fee Collection

The amount of environmental protection fees for mineral extraction shall be implemented according to Clause 2, Article 4 of Decree No. 63/2008/ND-CP and Clauses 2 and 3, Article 1 of Decree No. 82/2009/ND-CP, wherein:

- Natural gas, coalbed methane: VND 50 per cubic meter; specifically, natural gas obtained during crude oil extraction (associated gas): VND 35 per cubic meter.

- Other mineral ores: The maximum collection rate is VND 10,000 per ton.

Article 3. Implementation

1. This Circular takes effect from the date Decree No. 82/2009/ND-CP dated October 12, 2009 of the Government comes into force.

2. For matters not specified in this Circular, continue to implement according to the guidelines set out in Circular No. 67/2008/TT-BTC dated July 21, 2008 of the Ministry of Finance guiding the implementation of Decree No. 63/2008/ND-CP dated May 13, 2008 of the Government.

3. During the process of implementation, if encountering difficulties or obstacles, organizations and individuals are requested to report to the Ministry of Finance for study and resolution./.