Decree No. 74/2011/ND-CP stipulates environmental protection fees for the exploitation of minerals, applicable to crude oil, natural gas, coal gas, and metallic and non-metallic minerals. The fee levels are determined specifically for each type of mineral, with different minimum and maximum rates. The collected fees will be used to protect the environment in the locality where the exploitation takes place.
Scope of application
Organizations and individuals exploiting crude oil, natural gas, coal gas, metallic and non-metallic minerals.
Key points
- Subject to fees: Crude oil, natural gas, coal gas, metallic and non-metallic minerals (Article 2)
- Fee payer: Organizations and individuals exploiting the aforementioned types of minerals (Article 3)
- Fee collection rate: Crude oil: 100,000 VND/ton; natural gas: 50 VND/m³; associated gas: 35 VND/m³; metallic and non-metallic minerals have a minimum collection rate from 20,000 to 40,000 VND/ton, depending on the type (Article 4)
- Environmental protection fees for crude oil and natural gas are central government budget revenues, while other types are local government budget revenues (Article 5)
- Provincial People's Council decides on specific fee levels for each type of mineral in the locality (Article 4)
🌐 Social impact of this document
- Positive impact: Supports environmental protection work and investment in the environment in localities where minerals are exploited.
- Negative impact: Additional costs for mineral exploitation enterprises, which may affect profits.
- Those affected: Organizations and individuals exploiting minerals.
❓ Frequently asked questions
What is the fee collection rate for crude oil?
100,000 VND/ton.
Who is the fee payer for environmental protection?
Organizations and individuals exploiting the types of minerals specified in this Decree.
What is the fee collection rate for natural gas that is not associated gas?
50 VND/m³.
How are environmental protection fees utilized?
For crude oil and natural gas, central government budget revenues; for other types, local government budget revenues to support environmental protection work.
What authority does the Provincial People's Council have in determining fees?
Based on the fee collection rates stipulated in this Decree, the Provincial People's Council determines specific fee levels for each type of mineral applicable in the locality.
Full text
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.
Pursuant to the Ordinance on Fees and Stamp Duties dated August 28, 2001;
Considering the proposal of the Minister of Finance,
DECREE:
PART I
GENERAL PROVISIONS
Article 1. Scope of Regulation
This Decree stipulates the objects subject to fees, fee payers, fee collection rates, and management and utilization of environmental protection fees for mineral extraction.
Article 2. Objects Subject to Fees
The objects subject to environmental protection fees for mineral extraction as prescribed in this Decree include crude oil, natural gas, coalbed methane, metallic minerals, and non-metallic minerals.
Article 3. Persons Paying Fees
The fee payers for environmental protection fees for mineral extraction are organizations and individuals extracting the types of minerals specified in Article 2 of this Decree.
Chapter II
COLLECTION RATES, MANAGEMENT AND USE OF ENVIRONMENTAL PROTECTION FEES FOR MINERAL EXTRACTION
Article 4. Fee Rates
1. Collection rate for environmental protection fees for crude oil: 100,000 VND per ton; for natural gas and coalbed methane: 50 VND per cubic meter3- F is the amount of environmental protection fee payable in the reporting period;3.
2. Collection rate for environmental protection fees for mineral extraction:
|
Serial Number |
(Annexed to Circular No. /2020/TT-BTNMT dated month day year 2020 issued by the Minister of Natural Resources and Environment) |
Unit of Measurement |
Chromite Ore |
Cobalt Ore, Molybdenum Ore, Mercury Ore, Magnesium Ore, Vanadium Ore |
|
A |
B |
C |
1 |
2 |
|
I |
Metallic ore |
|
|
|
|
1 |
Blocks of Stone |
Metric tons |
40.000 |
60.000 |
|
2 |
Precious Gemstone Ores: Diamond, Ruby, Sapphire, Emerald, Alexandrite, Black Opal, Adularia, Rhodolite, Pyrope, Beril, Spinel, Topaz, Purple Blue Quartz, Yellow Green Quartz, Orange Quartz, Cryolite, White Opal, Red Fire Opal; Birusa, Nephrite |
Metric tons |
30.000 |
50.000 |
|
3 |
Gravel, Pebbles, Sand |
Metric tons |
50.000 |
70.000 |
|
4 |
Common Building Stone |
Metric tons |
180.000 |
270.000 |
|
5 |
Limestone, Clay for Cement, Various Types of Cement Additives (Laterite, Pozzolan), Industrial Minerals (Barite, Fluorite, Bentonite and Other Industrial Minerals) |
Metric tons |
40.000 |
60.000 |
|
6 |
Gold Sand |
Metric tons |
180.000 |
270.000 |
|
7 |
White Sand |
Metric tons |
180.000 |
270.000 |
|
8 |
Other Types of Sand |
Metric tons |
30.000 |
50.000 |
|
9 |
Land Excavation for Landfill and Construction Projects |
Metric tons |
180.000 |
270.000 |
|
10 |
Clay for Bricks and Tiles |
Metric tons |
30.000 |
50.000 |
|
11 |
Gypsum Clay |
Metric tons |
35.000 |
60.000 |
|
12 |
Kaolin, Feldspar |
Metric tons |
40.000 |
60.000 |
|
13 |
Other Types of Clay |
Metric tons |
180.000 |
270.000 |
|
14 |
Other metallic ores |
Metric tons |
20.000 |
30.000 |
|
II |
Non-metallic minerals |
|
|
|
|
1 |
Stone for cladding and decorative purposes (granite, gabbro, marble, etc.) |
t s3 |
50.000 |
70.000 |
|
2 |
Pyrite, Phosphate |
t s3 |
60.000 |
90.000 |
|
3 |
Precious gemstone ore: Diamond, ruby; sapphire; emerald; alexandrite; black precious opal; adularia; rhodolite; pyrope; beril; spinel; topaz, purple-blue quartz crystal, yellow-green quartz crystal, orange quartz crystal; cryolite; white precious opal, red fire opal; feldspar; birusite; nephrite |
Metric tons |
50.000 |
70.000 |
|
4 |
Apatite, Secpentin, Graphite, Sericite |
t s3 |
4.000 |
6.000 |
|
5 |
Coal |
Metric tons |
500 |
3.000 |
|
6 |
Other types of stone (stone for cement production, industrial minerals, etc.) |
Metric tons |
1.000 |
3.000 |
|
7 |
Gold sand |
t s3 |
3.000 |
5.000 |
|
8 |
Sand for glass production |
t s3 |
5.000 |
7.000 |
|
9 |
Other types of sand |
t s3 |
2.000 |
4.000 |
|
10 |
Land extracted for land leveling and construction projects |
t s3 |
1.000 |
2.000 |
|
11 |
Clay, brick-making earth, tile-making earth |
t s3 |
1.500 |
2.000 |
|
12 |
Gypsum-producing earth |
t s3 |
2.000 |
3.000 |
|
13 |
Kaolin soil |
t s3 |
5.000 |
7.000 |
|
14 |
Other types of earth |
t s3 |
1.000 |
2.000 |
|
15 |
Granite |
Metric tons |
20.000 |
30.000 |
|
16 |
Refractory clay |
Metric tons |
20.000 |
30.000 |
|
17 |
Dolomite, quartzite |
Metric tons |
20.000 |
30.000 |
|
18 |
Pyrite, phosphorite |
Metric tons |
20.000 |
30.000 |
|
19 |
Natural water |
Metric tons |
20.000 |
30.000 |
|
20 |
Natural mineral water |
t s3 |
2.000 |
3.000 |
|
21 |
Apatite, secpentin |
Metric tons |
3.000 |
5.000 |
|
22 |
Anthracite underground mining |
Metric tons |
6.000 |
10.000 |
|
23 |
Open-pit anthracite |
Metric tons |
6.000 |
10.000 |
|
24 |
Brown coal, bituminous coal |
Metric tons |
6.000 |
10.000 |
|
25 |
Other coal |
Metric tons |
6.000 |
10.000 |
|
26 |
Other non-metallic minerals |
Metric tons |
20.000 |
30.000 |
3. The environmental protection fee for secondary mineral extraction shall be 60% of the fee rate of the corresponding mineral type as prescribed in Clause 2 of this Article.
4. Based on the collection rates prescribed in Clauses 2 and 3 of this Article, the People's Councils of provinces and centrally governed cities (hereinafter referred to collectively as provincial-level People's Councils) shall decide specifically the collection rates for environmental protection fees applicable to each type of mineral in their locality, in accordance with actual conditions during each period.
Article 5. Management and use of environmental protection fees for mineral exploitation
1. Environmental protection fees for mineral extraction, excluding crude oil and natural gas, constitute local government revenue, which is allocated 100% to support environmental protection and investment in the environment at the location where mineral extraction activities take place, as follows:
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. Environmental protection fees for crude oil and natural gas constitute central government revenue, which is allocated 100% to support environmental protection and investment in the environment in accordance with the Environmental Protection Law and the State Budget Law.
Chapter III
IMPLEMENTING PROVISIONS
Article 6. Effectiveness
1. This Decree takes effect from January 1, 2012, and replaces Decrees No. 63/2008/NĐ-CP dated May 13, 2008, and No. 82/2009/NĐ-CP dated October 12, 2009, of the Government regarding environmental protection fees for mineral extraction.
2. From the date this Decree takes effect, if the provincial-level People's Council has not issued new fee rates as prescribed in Clause 4 of Article 4 of this Decree, it may continue to apply the previously issued fee rates; if the previously issued fee rates are lower than the minimum fee rates prescribed in Clause 2 of Article 4 of this Decree, the minimum fee rates prescribed in this Decree shall be applied.
Article 7. Guidance on Implementation
1. The Ministry of Finance shall provide guidance on the implementation of this Decree and direct tax agencies to coordinate with natural resources and environment management agencies at local levels to organize the collection of fees in accordance with this Decree and relevant laws governing taxation.
2. Provincial People's Committees under the central government shall be responsible for directing natural resources and environment management agencies within their functional, duty, and authority scope to provide information and documents about organizations and individuals permitted to exploit minerals locally to tax agencies and closely cooperate with tax agencies to manage fee payers as stipulated in this Decree.
Article 8. Responsibility for Implementation
Ministers, heads of ministerial-level agencies, heads of governmental agencies, Chairpersons of provincial People's Committees under the central government, and related organizations and individuals shall be responsible for implementing this Decree./.
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