Circular No. 91/2021/TT-BTC amends and supplements certain provisions of Circular No. 191/2016/TT-BTC dated November 8, 2016, issued by the Minister of Finance, stipulating the levels of collection, collection procedures, payment, management, and use of fees for mineral resource reserve evaluation and mining operation license issuance fees, and Circular No. 56/2018/TT-BTC dated June 25, 2018, issued by the Minister of Finance, stipulating the levels of collection, collection procedures, payment, management, and use of fees for environmental impact assessment reports reviewed by central agencies.

CIRCULAR

AMENDING AND SUPPLEMENTING CERTAIN PROVISIONS OF THE CIRCULAR NO. 191/2016/TT-BTC DATED OCTOBER 8, 2016 OF THE MINISTER OF FINANCE REGULATING THE LEVEL OF FEES, COLLECTION REGIMES, PAYMENT, MANAGEMENT, AND USE OF FEES FOR MINERAL RESERVES ASSESSMENT AND LICENSE FEES FOR MINERAL ACTIVITIES AND THE CIRCULAR NO. 56/2018/TT-BTC DATED JUNE 25, 2018 OF THE MINISTER OF FINANCE REGULATING THE LEVEL OF FEES, COLLECTION REGIMES, PAYMENT, MANAGEMENT, AND USE OF FEES FOR ENVIRONMENTAL IMPACT ASSESSMENT REPORT REVIEW PERFORMED BY CENTRAL AUTHORITIES

Pursuant to the Law on Fees and Charges dated November 25, 2015;

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to the Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain articles of the Law on Fees and Stamp Duties;

1. Amend and supplement Clause 10, Article 7 as follows:

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the request of the Director of the Tax Policy Department;

The Minister of Finance issues this Circular to amend and supplement certain provisions of Circular No. 191/2016/TT-BTC dated November 8, 2016 regulating the level of fees, collection regimes, payment, management, and use of fees for mineral reserves assessment and license fees for mineral activities and Circular No. 56/2018/TT-BTC dated June 25, 2018 regulating the level of fees, collection regimes, payment, management, and use of fees for environmental impact assessment report review performed by central authorities.

Article 1. Amending and supplementing certain provisions of Circular number

3. Amending and supplementing Clause 5 of Article 4 as follows:

“2. Organizations collecting fees and charges shall declare and pay the collected fees and charges monthly and settle accounts annually in accordance with the Law on Tax Administration and Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing some provisions of the Law on Tax Administration. Organizations collecting fees and charges shall remit the amount of fees at the ratio prescribed in Article 5 of this Circular and 100% of the collected charge revenue into the State budget according to the chapters and sub-items of the State budget classification.”

2. Amend and supplement Clause 1, Article 5 as follows:

“1. Organizations collecting fees may retain 70% of the collected fee revenue to cover costs for service provision, fee collection, and remit 30% into the State budget, except as provided in Clause 2 of this Article. The retained fee revenue shall be managed and used in accordance with Article 5 of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges; including other expenses related to performing tasks, services, and fee collection, such as costs for field inspection of mineral exploration areas, inspection, evaluation, and organization of review meetings, review boards, and mineral reserve assessment (including comments and review reports).”

3. Amending and supplementing Clause 2 of Article 6 as follows:

“2. Other matters relating to the collection, payment, management, use, receipt vouchers, and publicizing the fee and charge collection regime not covered in this Circular shall be implemented in accordance with the Law on Fees and Charges, Decree No. 120/2016/NĐ-CP, the Law on Tax Administration, Decree No. 126/2020/NĐ-CP, and Circular No. 303/2016/TT-BTC dated November 15, 2016 of the Minister of Finance guiding the printing, issuance, management, and use of various types of receipts for fees and charges under the State budget.”

Article 2. Amending and supplementing certain articles of Circular No.

3. Amending and supplementing Clause 5 of Article 4 as follows:

“2. Organizations collecting fees shall declare and pay the collected fee revenue monthly and settle accounts annually in accordance with the Law on Tax Administration and Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing some provisions of the Law on Tax Administration. Organizations collecting fees shall remit the amount of fees at the ratio prescribed in Article 5 of this Circular into the State budget (central budget) according to the chapters and sub-items of the State budget classification.”

2. Amending and supplementing Clause 2 Article 5 as follows:

“2. In cases where organizations collecting fees are state agencies subject to cost allocation from fee revenues as stipulated in Clause 1 of Article 4 of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges, they may retain 65% of the total actually collected review fees for expenditure on review activities, fee collection, and remit 35% into the State budget. The retained fee revenue shall be managed and used in accordance with Article 5 of Decree No. 120/2016/NĐ-CP; including other expenses related to performing tasks, services, and fee collection, such as costs for site inspections, evaluations, and organization of review board meetings for environmental impact assessment reports (including opinions and review reports); the expenditure levels are regulated in Circular No. 02/2017/TT-BTC dated January 6, 2017 of the Minister of Finance guiding the management of environmental protection service funds.”

3. Amending and supplementing Clause 2 of Article 6 as follows:

“2. Other matters relating to the collection, payment, management, use, receipt vouchers, and publicizing the environmental impact assessment report review fee collection regime not covered in this Circular shall be implemented in accordance with the Law on Fees and Charges, Decree No. 120/2016/NĐ-CP, the Law on Tax Administration, Decree No. 126/2020/NĐ-CP, and Circular No. 303/2016/TT-BTC dated November 15, 2016 of the Minister of Finance guiding the printing, issuance, management, and use of various types of receipts for fees and charges under the State budget.”

Article 3. Effectiveness

1. This Circular takes effect from December 15, 2021.

2. In cases where legal normative documents referred to in this Circular are amended, supplemented, or replaced, they shall be implemented according to the new amended, supplemented, or replaced documents.

3. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for research and supplementary guidance.