Decision No. 27/2005/QD-BTC stipulates the regime for collection, submission, management, and use of fees for mineral reserve assessment and evaluation. This Decision applies to organizations and individuals operating in the mineral sector when submitting to competent state management agencies for the assessment of mineral exploration report reserves.
适用范围
Organizations and individuals operating in the mineral sector must submit to competent state management agencies for the assessment and approval of mineral exploration report reserves in accordance with laws on minerals.
要点
- Organizations and individuals operating in the mineral sector must pay fees for mineral reserve assessment and evaluation at different rates based on the total cost of geological exploration.
- Fees for mineral reserve assessment and evaluation are revenues belonging to the state budget, managed and used according to specific regulations.
- The fee-collecting agency retains 90% of the collected fees to cover expenses related to fee collection, while the remaining 10% must be remitted to the state budget.
- The rate of fees for mineral reserve assessment and evaluation ranges from VND 4 million to VND 85 million plus (0.2% x amount exceeding VND 200 billion), depending on the total cost of geological exploration.
- The fee-collecting agency is responsible for settling revenue and expenditure and declaring the payment of fees into the state budget.
🌐 本文件的社会影响
- Positive impact: Attract investment in the mineral sector through clear regulations on the level of assessment fees.
- Negative impact: Financial burden on organizations and individuals operating in the mineral sector.
❓ 常见问题
What is the rate of fees for mineral reserve assessment and evaluation?
The rate of fees ranges from VND 4 million to VND 85 million plus (0.2% x amount exceeding VND 200 billion), depending on the total cost of geological exploration. See Article 2.
Which agency is responsible for collecting fees for mineral reserve assessment and evaluation?
Organizations and individuals operating in the mineral sector must pay fees when submitting to competent state management agencies for the assessment and approval of mineral exploration report reserves. See Article 1.
How are the fees collected from the assessment and evaluation of mineral reserves used?
90% of the collected fees are retained to cover expenses related to fee collection, while the remaining 10% must be remitted to the state budget. See Article 3.
Which agency is responsible for declaring and paying fees into the state budget?
The fee-collecting agency is responsible for declaring, paying, and settling 10% of the collected fees into the state budget according to regulations. See Article 3.
When does this Decision take effect?
This Decision takes effect 15 days after its publication in the Official Gazette and replaces Circular Joint No. 343/TTLB. See Article 4.
全文
DECISION OF THE MINISTER OF FINANCE
Regulations on the collection, submission, management, and utilization of fees for the examination and evaluation of mineral reserves fee for the examination and evaluation of mineral reserves
THE MINISTER OF FINANCE
Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges;
Pursuant to Decree No. 76/2000/ND-CP dated December 15, 2000 of the Government detailing the implementation of the Law on Minerals (amended);
Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
After receiving comments from the Ministry of Natural Resources and Environment (in Circular No. 4770/BTNMT-KHTC dated December 30, 2004);
At the proposal of the Director of the Tax Policy Department.
DECISION:
Article 1. Organizations and individuals engaged in mineral activities must pay the fee for the examination and evaluation of mineral reserves when submitting to competent state management agencies for examination and approval of reported mineral exploration reserves in accordance with the laws on minerals, as stipulated in this Decision.
Article 2. The amount of the fee for the examination and evaluation of mineral reserves is regulated as follows:
|
Serial number |
Total geological exploration costs |
Rate of Collection |
|
1 |
Up to 200,000,000 VND |
4,000,000 VND |
|
2 |
Over 200,000,000 VND up to 500,000,000 VND |
2% |
|
3 |
Over 500,000,000 VND up to 1,000,000,000 VND |
1% |
|
4 |
Over 1,000,000,000 VND up to 10,000,000,000 VND |
10,000,000 VND + (0.5% x amount exceeding 1 billion VND) |
|
5 |
Over 10,000,000,000 VND up to 20,000,000,000 VND |
55,000,000 VND + (0.3% x amount exceeding 10 billion VND) |
|
6 |
Over 20,000,000,000 VND |
85,000,000 VND + (0.2% x amount exceeding 20 billion VND) |
Article 3. The fee for the examination and evaluation of mineral reserves is a revenue belonging to the state budget, managed and utilized as follows:
1. State agencies with the function of examining and approving reported mineral exploration reserves in accordance with the laws on minerals (the fee-collecting agency) shall retain 90% (ninety percent) of the collected fee revenue to cover expenses related to the collection of fees, including the following specific items:
a) Payment of salaries or wages, allowances, contributions based on salaries or wages according to current regulations for direct fee collectors (excluding salary costs for officials and civil servants already receiving salaries under current regulations), overtime allowances for staff of the fee-collecting agency;
b) Expenses for the examination and evaluation of mineral reserves and fee collection, including:
- Costs for field inspections at mineral exploration sites;
- Costs for reviewing and examining documents of mineral exploration results reports;
- Payment for hiring experts to review, examine, write comments, and evaluate mineral exploration results reports;
- Costs for conferences, seminars, meetings of the Examination and Evaluation Council of Mineral Reserves.
c) Direct expenses serving the collection of fees such as office supplies, office materials, telephone, electricity, water according to current standards and norms;
d) Regular maintenance and major repair costs for assets, machinery, and equipment directly serving fee collection work;
đ) Purchase of materials, raw materials, and other expenses directly related to fee collection;
e) Awards and welfare benefits for fee collectors within their units on an average basis, not exceeding three months' actual salary if the annual collection exceeds the previous year, and two months' actual salary if it is lower or equal to the previous year.
Each year, the fee-collecting agency must settle accounts based on actual figures. After settlement in accordance with regulations, unspent fees may be carried over to the next year for continued expenditure in accordance with prescribed regulations. Fees retained by the fee-collecting agency to cover fee collection expenses will not be reflected in the state budget.
This Decision takes effect 15 days after its publication in the Official Gazette. Other contents related to the collection, payment, management, use, and public disclosure of fee systems not mentioned in this Decision shall be implemented according to the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002, issued by the Ministry of Finance guiding the implementation of laws on fees and charges.
Article 4. This Decision takes effect fifteen days after its publication in the Official Gazette and replaces Circular Joint No. 343/TTLB dated March 5, 1987 of the Ministry of Finance - State Committee for Science and Technology regarding the allocation and payment of fees for the submission of economic and technical feasibility studies and reserve calculation indices of mineral resources and geological exploration results reports to the Mineral Reserve Examination Council.
Article 5. Other issues related to the collection, submission, management, utilization, public disclosure of fee collection regulations, and fee collection vouchers not mentioned in this Decision shall be implemented in accordance with Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of legal provisions on fees and charges.
Article 6. Organizations and individuals subject to fee payment, agencies with the function of examining and approving reported mineral exploration reserves, and relevant agencies are responsible for implementing this Decision./.
DEPUTY MINISTER
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