Decree No. 63/2008/NĐ-CP on Environmental Protection Fees for Mineral Extraction

DECREE

Regarding environmental protection fees for mineral extraction

THE GOVERNMENT

Pursuant to the Law on Organization of the Government dated December 25, 2001;

The Prime Minister issues this Decision amending and supplementing certain provisions of the Regulation on Response Activities to Oil Spill Incidents issued together with Decision No. 02/2013/QĐ-TTg dated January 14, 2013 of the Prime Minister.

BASED ON THE Ordinance on Fees and Charges dated August 28, 2001;

Considering the proposal of the Minister of Finance,

DECREE:

PART I

GENERAL PROVISIONS

Article 1. This Decree stipulates the environmental protection fee for mineral extraction; the collection rate, collection, payment, management, and use of the environmental protection fee for mineral extraction.

Article 2. The objects subject to the environmental protection fee for mineral extraction as prescribed in this Decree are: stone, feldspar, gravel, sand, soil, coal, natural mineral water, titanium beach sand (ilmenite), metallic minerals, apatite ore, crude oil, and natural gas.

Article 3. The entities responsible for paying the environmental protection fee for mineral extraction are organizations and individuals extracting the types of minerals specified in Article 2 of this Decree.

Chapter II

COLLECTION RATE, COLLECTION, PAYMENT, MANAGEMENT AND USE OF ENVIRONMENTAL PROTECTION FEES FOR MINERAL EXTRACTION

Article 4. The collection rate for the environmental protection fee for mineral extraction is stipulated as follows:

1. Crude oil: 100,000 dong per ton; natural gas: 200 dong per thousand cubic meters³.

2. For minerals:

Article 5. Based on the collection rates prescribed in Clause 2, Article 4 of this Decree, the People's Councils of provinces and centrally governed cities (hereinafter referred to collectively as provincial level) shall decide specifically on the collection rates for the environmental protection fee for each type of mineral extraction to be consistent with the actual conditions of the locality.

Article 6. Management and use of the environmental protection fee for mineral extraction.

1. The environmental protection fee for mineral extraction, excluding crude oil and natural gas, is a local government revenue item that enjoys 100% to support environmental protection and investment in the environment at the location where mineral extraction activities take place, according to the following specific contents:

a) Prevention and limitation of adverse impacts on the environment at the locality where mineral exploitation occurs;

b) Remediation of environmental degradation and pollution caused by mineral exploitation activities;

c) Maintenance, protection, and restoration of the environmental landscape at the locality where mineral exploitation occurs.

2. The environmental protection fee for crude oil and natural gas is a central government revenue item that enjoys 100% to support environmental protection and investment in the environment as prescribed by the Environmental Protection Law and the State Budget Law.

Article 7. Obligations of entities responsible for paying the environmental protection fee for mineral extraction.

1. Register to pay the fee with the Tax Authority directly managing them within the latest period of 10 working days from the date they are permitted to extract minerals.

2. Comply fully with the record-keeping, invoices, accounting books according to the regulations of the State applicable to each type of entity.

3. Declare the amount of the environmental protection fee for mineral extraction to be paid monthly to the Tax Authority as prescribed and self-pay the fee into the state budget at the Treasury where the mineral extraction takes place according to the declared figures with the Tax Authority no later than the 20th day of the following month; in cases where there is no generation of the environmental protection fee for mineral extraction in a month, the organization or individual extracting minerals must still declare and submit the declaration form for the fee payment to the Tax Authority. Organizations and individuals extracting minerals must declare fully, correctly according to the declaration form model and bear responsibility for the accuracy of the declaration.

4. In cases of merger, consolidation, division, separation, dissolution, bankruptcy; change of ownership; transfer, sale, lease of state-owned enterprises or changes in mining operations, organizations and individuals extracting minerals must declare the amount of the environmental protection fee for mineral extraction to be paid to the Tax Authority and self-pay the fee into the state budget at the Treasury where the mineral extraction takes place no later than the 45th day from the date of merger, consolidation, division, separation, dissolution, bankruptcy; transfer, sale, lease of state-owned enterprises or changes in mining operations.

5. Provide records, accounting books, receipts, invoices, and other relevant documents related to the calculation and payment of the environmental protection fee for mineral extraction when the Tax Authority conducts inspections, audits, or when it detects signs of violation of this Decree by the fee payer.

6. No later than the 90th day from the end of the calendar year or fiscal year, the fee payer must settle the payment of the environmental protection fee for mineral extraction with the Tax Authority.

Article 8. Duties and powers of the Tax Authority and the Natural Resources and Environment Management Authority.

1. The Tax Authority has the following duties and powers:

a) Guide and urge organizations and individuals extracting minerals to declare and pay the fee as prescribed in this Decree;

b) Inspect and audit the declaration, payment, settlement of the environmental protection fee for mineral extraction; in cases where the fee payer has not implemented or has not fully implemented the record-keeping, invoices, accounting books, the Tax Authority will cooperate with the competent authorities at the local level, based on the situation of mineral extraction of each fee payer to determine the quantity of minerals extracted and calculate the amount of fee payable according to this Decree;

c) Handle administrative violations regarding the environmental protection fee for mineral extraction within its authority and according to the provisions of the law;

d) Retain and use the data and documents provided by the mineral extraction facility and other entities according to the prescribed system.

2. The local Natural Resources and Environment Management Authority within the scope of its functions, tasks, and powers shall have the responsibility to provide information and documents about the entities permitted to extract minerals in the locality to the Tax Authority and closely coordinate with the Tax Authority in managing the fee payers as prescribed in this Decree.

Chapter III

IMPLEMENTING PROVISIONS

Article 9. Complaints, denunciations, and the handling of complaints and denunciations regarding the collection, payment, management, and use of the environmental protection fee for mineral extraction in this Decree shall be carried out in accordance with the laws on complaints and denunciations and the laws on fees and charges.

Article 10. The entities subject to payment of fees, organizations, and individuals collecting environmental protection fees for mineral exploitation who violate the provisions of this Decree shall be subject to administrative violations or criminal liability, depending on the nature and severity of the violation.

Article 11. This Decree takes effect fifteen days after its publication in the Official Gazette and replaces Government Decree No. 137/2005/NĐ-CP dated November 9, 2005.

From the date this Decree takes effect until December 31, 2008, if the People's Councils at provincial level have not yet issued new fee collection rates as prescribed in Article 4 and Article 5 of this Decree, the fee collection rates issued under Government Decree No. 137/2005/NĐ-CP dated November 9, 2005 shall continue to apply; in cases where the fee collection rate stipulated in Government Decree No. 137/2005/NĐ-CP dated November 9, 2005 exceeds the maximum fee collection rate prescribed in Clause 2 of Article 4 of this Decree, the fee collection rate prescribed in this Decree shall be implemented. For newly added mineral types as stipulated in Clause 2 of Article 4 of this Decree, localities may only collect fees after the Provincial People's Council issues specific decisions on fee collection rates as prescribed in Article 5 of this Decree. As of January 1, 2009, all localities must implement the fee collection rates prescribed in this Decree.

Article 12. The Ministry of Finance shall provide guidance on the implementation of this Decree.

Article 13. The Ministers, Heads of ministerial-level agencies, Heads of government-attached agencies, Chairpersons of provincial People's Committees under the central city shall be responsible for implementing this Decree./.