Joint Circular No. 64/2012/TTLT-BTC-BTNMT amends and supplements Joint Circular No. 186/2009/TTLT-BTC-BTNMT on the determination and payment for the use of data and information on the results of mineral exploration surveys. It specifies the methods of payment, management, use, and settlement of funds for reimbursing mineral exploration costs.
适用范围
Organizations and individuals applying for mining exploitation permits; units determining the reimbursement of mineral exploration costs (the unit assigned is the Vietnam General Department of Geology and Mineral Resources).
要点
- Organizations and individuals applying for mining exploitation permits must pay the reimbursement of mineral exploration costs into the account of the unit determining the reimbursement (Vietnam General Department of Geology and Mineral Resources) in a lump sum before receiving the permit.
- Organizations and individuals exploiting minerals must pay the reimbursement of mineral exploration costs into the account of the unit determining the reimbursement no later than 60 days from the date of receipt of the notification.
- The unit determining the reimbursement may retain 5% of the actual collected reimbursement of mineral exploration costs to fund related activities, with the remainder to be paid into the state budget within seven days.
- The procedures for managing and using funds to determine the value of payments for the use of mineral data and information are specified in detail.
- This Circular takes effect from June 10, 2012.
🌐 本文件的社会影响
- Positive impact: Reduces financial burden for organizations and individuals applying for mining exploitation permits through a one-time payment of the reimbursement of mineral exploration costs.
- Negative impact: Increases the management and use responsibility of the unit determining the reimbursement, requiring strict compliance with financial regulations.
- Benefit: Ensures effective use of data and information on the results of mineral exploration surveys by the State.
- Cost: Increases management and operational costs for the unit determining the reimbursement.
❓ 常见问题
What must organizations and individuals applying for mining exploitation permits do?
They must pay the reimbursement of mineral exploration costs into the account of the unit determining the reimbursement (Vietnam General Department of Geology and Mineral Resources) in a lump sum before receiving the mining exploitation permit.
For organizations and individuals exploiting minerals, what is the deadline for paying the reimbursement?
They must pay the reimbursement of mineral exploration costs into the account of the unit determining the reimbursement no later than 60 days from the date of receipt of the notification.
What percentage of the reimbursement can the unit determining the reimbursement retain?
It may retain 5% of the actual collected reimbursement of mineral exploration costs to fund related activities.
What is the deadline for paying the remaining amount into the state budget?
The remaining amount after retaining 5% must be paid into the state budget within seven days from the date of collecting the reimbursement of mineral exploration costs.
When does this Circular take effect?
This Circular takes effect from June 10, 2012.
全文
JOINT CIRCULAR
Amending and supplementing Circular Jointly Issued No. 186/2009/TTLT-BTC-BTNMT dated September 28, 2009 of the Ministry of Finance and the Ministry of Natural Resources and Environment
dated September 28, 2009 of the Ministry of Finance and the Ministry of Natural Resources and Environment
____________________________
Pursuant to the Law on Minerals No. 60/2010/QH12;
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;
Pursuant to Decree No. 25/2008/NĐ-CP dated March 4, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Natural Resources and Environment; Decree No. 19/2010/NĐ-CP dated March 5, 2010 and Decree No. 89/2010/NĐ-CP dated August 16, 2010 amending and supplementing Decree No. 25/2008/NĐ-CP dated March 4, 2008,
The Ministry of Finance and the Ministry of Natural Resources and Environment issue this Circular jointly amending and supplementing Circular Jointly Issued No. 186/2009/TTLT-BTC-BTNMT dated September 28, 2009 of the Ministry of Finance and the Ministry of Natural Resources and Environment guiding the method for determining, payment methods, and procedures for paying fees for using data and information on the results of mineral surveys conducted by the State (hereinafter referred to as Circular No. 186/2009/TTLT), as follows:
Article 1. Amend some articles of Circular No. 186/2009/TTLT, as follows:
1. Amend Clause 1 and Clause 2, Article 3 of Circular No. 186/2009/TTLT, as follows:
"1. In the case provided for in Clause 1, Article 2, organizations and individuals applying for mining licenses must pay the cost recovery fee for mineral exploration into the account of the unit responsible for determining the cost recovery fee for mineral exploration, which is under the Vietnam General Department of Geology and Minerals, Ministry of Natural Resources and Environment (the cost recovery determination unit) opened at the State Treasury, according to the lump-sum payment method before receiving the mining license, according to the written notification of the Ministry of Natural Resources and Environment.
2. In the case provided for in Clause 2, Article 2, organizations and individuals conducting mining activities must pay the cost recovery fee for mineral exploration into the account of the cost recovery determination unit opened at the State Treasury according to the lump-sum payment method not later than sixty (60) days from the date of receipt of the written notification of the Ministry of Natural Resources and Environment regarding the cost recovery for mineral exploration."
2. Amend Clause 3, Article 4 of Circular No. 186/2009/TTLT, as follows:
"3. Management, use, and settlement of the cost recovery fee for mineral exploration
The cost recovery determination unit must open a revenue account for the cost recovery fee for mineral exploration at the State Treasury. The cost recovery fee for mineral exploration collected must be deposited into the account opened at the State Treasury and managed and used as follows:
3.1. The cost recovery determination unit may retain 5% cao nhất thì trừ đi 1 điểm) to recover the cost of mineral exploration actually received before being paid into the state budgetspecialized agency under the People's Committee of the province/city., to determine the cost recovery fee for mineral exploration, specifically:
a) Survey, collection, and processing costs for data and information to determine the cost recovery fee for mineral exploration, including current salary and wages for direct labor (excluding salary costs for civil servants who have already been paid according to the current regulations), travel expenses, accommodation, vehicle rental, overtime allowances;
b) Costs for conferences, seminars, technical meetings to determine the cost recovery fee for mineral exploration;
c) Costs for purchasing equipment, means of transportation, office supplies;
d) Costs for inspection and verification of the results of determining the cost recovery fee for mineral exploration;
đ) Other costs directly related to organizing the determination of the value of fees for using data and information on minerals;
3.2. Total amount the cost recovery fee for mineral exploration received after deducting the amount amended and supplemented by Law No. 87/2025/QH15; retained according to the ratio prescribed in Point 3.1, Clause 3 of this Article, sthe remainder (95%)), the cost recovery determination unit must pay into the state budget not later than seven days from the date of receipt of the cost recovery fee for mineral exploration; according to the corresponding chapter, type, item, sub-item of the State Budget Classification currently in effect.
3.3. The cost recovery determination unit is responsible for managing, using, and settling the funds for organizing the determination of the value of the cost recovery fee for mineral exploration in accordance with the current regulations; if unused, it can be transferred to the next year for continued use according to the current regulations."
Article 2. Implementation
1. This Circular takes effect from June 10, 2012.
2. Other contents continue to be implemented in accordance with Circular Jointly Issued No. 186/2009/TTLT-BTC-BTNMT dated September 28, 2009 of the Ministry of Finance and the Ministry of Natural Resources and Environment guiding the method for determining, payment methods, and procedures for paying fees for using data and information on the results of mineral surveys conducted by the State.
3. During implementation, if there are difficulties, organizations and individuals concerned are requested to reflect them to the Ministry of Finance and the Ministry of Natural Resources and Environment for study and resolution./.
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