Circular No. 95/2012/TT-BTC stipulates the level of collection, collection system, payment, management, and use of fees for the exploitation and utilization of geological and mineral materials.

 

CIRCULAR

Regulations on the level of collection, collection system, payment, management, and use of fees for exploitation and utilization of geological materials and mineral resources

and using geological and mineral materials

______________________

Pursuant to the Law on Minerals No. 60/2010/QH12 dated November 17, 2010;

Pursuant to Decree No. 38/2001/PL-UBTVQH10 dated August 28, 2001 on Fees and Charges;

Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 and Decree No. 24/2006/NĐ-CP dated March 6, 2006 amending and supplementing certain articles of 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 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;

Considering the proposal of the Director of the Tax Policy Department,

The Minister of Finance issues this Circular regulating the level of collection, collection system, payment, management, and use of fees for exploitation and utilization of geological materials and mineral resources as follows:

Article 1. Scope of Regulation and Applicability

1. This Circular regulates the collection, payment, management, and use of fees for exploitation and utilization of geological materials and mineral resources.

2. Organizations and individuals exploiting and utilizing geological materials and mineral resources must pay the fees as prescribed in Article 3 of this Circular.

Article 2. Collection Agency

The competent authority collecting fees for exploitation and utilization of geological materials and mineral resources is the Center for Information and Geological Archives under the General Department of Geology and Mineral Resources, Ministry of Natural Resources and Environment.

Article 3. Level of Fees

The level of fees for exploitation and utilization of geological materials and mineral resources shall be implemented according to the Table attached hereto.

Article 4. Management and use of fees

Fees for exploitation and utilization of geological materials and mineral resources are revenue of the state budget, managed and used as follows:

1. The fee collection agency (the Center for Information and Geological Archives) is responsible for collecting fees in accordance with the provisions of Article 3 of this Circular.

2. The fee collection agency retains 60% (sixty percent) of the annual fee revenue for covering the costs of fee collection as follows:

a) Payment for individuals directly performing work, services, and fee collection: salary, wages, allowances, contributions as stipulated based on salary (excluding salary costs for officials and civil servants receiving salaries from the state budget according to the prescribed regulations);

b) Direct expenses for the performance of work, services, and fee collection such as office supplies, office materials, communication, electricity, water, travel expenses, etc., according to current standards and norms;

c) Regular maintenance and major repair costs for assets, machinery, and equipment directly serving the performance of work, services, and fee collection;

d) Costs for purchasing specialized equipment for printing geological material documents;

đ) Costs for purchasing raw materials, supplies, and other related expenses directly linked to the performance of work, services, and fee collection;

e) Awards and welfare benefits for staff directly performing work, services, and fee collection within the unit according to the principle of an average of up to three months' actual salary if the revenue this year exceeds last year, and up to two months' actual salary if the revenue this year is lower or equal to last year, after ensuring the costs specified in points a, b, c, d, đ of this clause;

The entire amount of funds allocated according to the above provisions, the fee collection agency must use for its intended purpose, with legal vouchers in accordance with the prescribed regulations and annual settlement; if not fully utilized, it may be carried over to the next year for continued expenditure according to the prescribed regulations.

3. The total amount of fees actually collected, after deducting the retained portion at the prescribed ratio, the remaining amount (40%) must be paid into the state budget according to the corresponding chapter, type, and item of the State Budget Classification currently in effect.

4. Other matters related to the collection, payment, management, use, and public disclosure of the fee collection system for exploitation and utilization of geological materials and mineral resources not covered in this Circular shall be implemented in accordance with the guidance provided in 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; Circular No. 45/2006/TT-BTC dated May 25, 2006 of the Ministry of Finance amending and supplementing Circular No. 63/2002/TT-BTC; and Circular No. 28/2011/TT-BTC dated February 28, 2011 of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration, guiding the implementation of Decree No. 85/2007/NĐ-CP dated May 25, 2007 and Decree No. 106/2010/NĐ-CP dated October 28, 2010 of the Government.

State-owned enterprises that have been assigned by the Ministry of Agriculture and Rural Development to conduct offshore wind power project surveys before the effective date of this Circular shall continue to implement according to the assigned documents; any new matters arising after the effective date of this Circular shall be implemented in accordance with the provisions of this Circular.

1. This Circular takes effect from August 1, 2012.

2. During the implementation process, if there are any difficulties, it is requested that agencies, organizations, and individuals promptly report them to the Ministry of Finance for research and guidance./.

 

 

SCHEDULE OF

FEES FOR EXPLOITATION AND UTILIZATION OF GEOLOGICAL MATERIALS,

MINERAL EXTRACTION
(Issued together with Circular No. 95/2012/TT-BTC dated June 8, 2012)

Port Authority Name

I. Reference Materials

Serial No.Type of MaterialUnit of MeasurementFee Level (VND)1Report CatalogueTime6,0002Explanation, Appendix ReportVolume9,0003Report DrawingDrawing8,500

II. Exploitation and Utilization of Materials

Serial No.Type of MaterialUnit of MeasurementFee Level (VND)Paper FormDigital FormPhotocopyWord, ExcelRastorVectorAReport on Investigation, Search, Evaluation, Exploration of Mineral Resources IExplanation      1Review and Approval ReportSheet A47,0007,5007,5007,000 2Introduction, Geographic, Economic, Cultural CharacteristicsSheet A42,0002,5002,5002,000 3History of Geological ResearchSheet A42,0002,5002,5002,000 4Methods and Survey Work for Evaluation of Mineral ResourcesSheet A47,0007,5007,5007,000 5Geological Characteristics of the RegionSheet A47,0007,5007,5007,000 6Mineral CharacteristicsSheet A422,50023,00023,50023,000 7Hydrogeological and Engineering Geological CharacteristicsSheet A47,0007,5007,5007,000 8Resource Estimation and Reserve ForecastingSheet A422,50023,00023,50023,000 9Environmental Protection and Mineral Resource ManagementSheet A42,0002,5002,5002,000 10Economic ReportSheet A42,0002,5002,5002,000 11Other ContentsSheet A42,0002,5002,5002,000 IIAppendix      1Analysis Results of Various SamplesSheet A47,0007,5007,5007,000 2Reserve-EstimationSheet A422,50023,00023,50023,000 3Coordinate-Elevation Statistics, Control Grid and Geological WorksSheet A47,0007,5007,5007,000 4Geochemical Sample Analysis and Processing ResultsSheet A47,0007,5007,5007,000 5Research and Evaluation of Ore Technology (Ore Quality, Recoverability)Sheet A47,0007,5007,5007,000 6Other ContentsSheet A42,0002,5002,5002,000 IIIDrawings 1 Geological and Mineral Map of the Area Drawing 39 00096 000 45 000338 000 2 Construction Site Actual Data Map Drawing 68 000124 000 73 000366 000 3 Layout Plan Map Drawing 204 000260 000 209 000503 000 4 Geological and Mineral Map of the Mine, Ore Points Drawing 204 000260 000 209 000503 000 5 Combined Geophysical Map Drawing 68 000124 000 73 000366 000 6 Combined Hydrogeological and Engineering Geological Map Drawing 68 000124 000 73 000366 000 7 Secondary Geochemical Sampling Location Map Drawing 68 000124 000 73 000366 000 8 Geochemical Dispersion Map Drawing 68 000124 000 73 000366 000 9 Regional Geological Section Drawing 39 00096 000 45 000338 000 10 Construction Line Geological Section Drawing 68 000124 000 73 000366 000 11 Resource Reserve Volume Calculation Block Map Drawing 204 000260 000 209 000503 000 12 Geological Section and Reserve Volume Calculation Block Drawing 204 000260 000 209 000503 000 13 Topographic Map Drawing 39 00096 000 45 000338 000 14 Horizontal and Elevation Control Grid Diagram Drawing 39 00096 000 45 000338 000 15 Ore Encounter Engineering Diagram Drawing 204 000260 000 209 000503 000 16 Other Drawings Drawing 39 00096 000 45 000338 000 B Report on Geological and Mineral MappingIExplanation1 Approval and Review Report of the Report A4 Page 3 5004 0004 0003 500 2 Introduction, Natural Geographic, Economic, and Cultural Characteristics A4 Page 2 0002 0002 5002 000 3 History of Geological Research A4 Page 2 0002 0002 5002 000 4 Stratigraphy A4 Page 10 00010 50011 00010 500 5 Magmatic Formations A4 Page 10 00010 50011 00010 500 6 Tectonic Structure A4 Page 10 00010 50011 00010 500 7 Landform A4 Page 3 5004 0004 0003 500 8 Minerals and Mineral Prospecting A4 Page 10 00010 50011 00010 500 9 Geochemical and Heavy Mineral Data A4 Page 10 00010 50011 00010 500 10 Economic Report A4 Page 2 0002 0002 5002 000 11 Other Contents A4 Page 2 0002 0002 5002 000IIAppendix1 Heavy Mineral Results A4 Page 10 00010 50011 00010 500 2 Sediment Bottom Results A4 Page 10 00010 50011 00010 500 3 Geophysical Work Results A4 Page 10 00010 50011 00010 500 4 Remote Sensing Work Results A4 Page 3 5004 0004 0003 500 5 Analysis Result Statistics A4 Page 3 5004 0004 0003 500 6 Ore Record Book, Mineral Manifestation (Mine and Ore Point Record Book) A4 Page 10 00010 50011 00010 500 7 Detailed Mineral Survey Report A4 Page 10 00010 50011 00010 500 8 Detailed Mineral Survey Engineering Diagram A4 Page 10 00010 50011 00010 500 9 Other Contents A4 Page 2 0002 0002 5002 000IIIDrawings 1 Actual Data Geological Map Drawing 37 00093 000 42 000336 000 2 Geological Map Drawing 51 000107 000 56 000350 000 3 Geological and Mineral Map (Resource Forecast) Drawing 145 000201 000 150 000443 000 4 Structural Diagram Drawing 51 000107 000 56 000350 000 5 Landform Map Drawing 51 000107 000 56 000350 000 6 Heavy Mineral and Sediment Bottom Data Map Drawing 145 000201 000 150 000443 000 7 Heavy Mineral Map, Sediment Flow Map Drawing 145 000201 000 150 000443 000 8 Sediment Flow Map Drawing 37 00093 000 42 000336 000 9 Mine and Mineral Point Actual Data Diagram Drawing 145 000201 000 150 000443 000 10 Detailed Mine and Mineral Point Geological and Mineral Diagram Drawing 145 000201 000 150 000443 000 11 Geological and Landform Map Drawing 51 000107 000 56 000350 000 12 Other Specialized Combined Maps Drawing 51 000107 000 56 000350 000 13 Other Drawings Drawing 37 00093 000 42 000336 000 C Urban Geological ReportIExplanation1 Approval and Review Report of the Report A4 Page 3 0003 0003 5003 000 2 Introduction, Natural Geographic, Economic, and Cultural Characteristics A4 Page 1 5001 5002 0001 500 3 Geological Explanation A4 Page 3 0003 0003 5003 000 4 Mineral Explanation A4 Page 3 0003 0003 5003 000 5 Weathered Crust Explanation A4 Page 3 0003 0003 5003 000 6 Landform Explanation A4 Page 3 0003 0003 5003 000 7 Neotectonic Explanation A4 Page 3 0003 0003 5003 000 8 Hydrogeological Explanation A4 Page 3 0003 0003 5003 000 9 Engineering Geological Explanation A4 Page 3 0003 0003 5003 000 10 Environmental Geological Explanation A4 Page 3 0003 0003 5003 000 11 Environmental Geophysical Explanation A4 Page 1 5001 5002 0001 500 12 Explanation of Dynamic Geological Hazards A4 Page 1 5001 5002 0001 500 13 Explanation of Geological Process Hazards A4 Page 3 0003 0003 5003 000 14 Explanation of Human-Caused Hazards A4 Page 3 0003 0003 5003 000 15 Comprehensive Evaluation Explanation of Geological Environmental Factors A4 Page 3 0003 0003 5003 000 16 Economic Report A4 Page 1 5001 5002 0001 500 17 Other Contents A4 Page 1 5001 5002 0001 500IIAppendix1 Appendix Statistical Table of Geological Works (Drill Holes, Trenches, Wells, etc.) A4 Page 1 5001 5002 0001 500 2 Appendix Summary of Pump Test Results for Drill Holes A4 Page 9 0009 5009 5009 000 3 Appendix Summary of Well Pump Test Results A4 Page 9 0009 5009 5009 000 4 Appendix Statistical Table of Groundwater Outlets A4 Page 3 0003 0003 5003 000 5 Appendix Summary of Water Chemical Composition A4 Page 9 0009 5009 5009 000 6 Appendix Summary of Microbial Sample Analysis Results A4 Page 1 5001 5002 0001 500 7 Appendix Summary of Fossil Analysis Results A4 Page 1 5001 5002 0001 500 8 Appendix Summary of Trace Element Analysis Results A4 Page 3 0003 0003 5003 000 9 Appendix Summary of Contaminated Sample Analysis Results A4 Page 9 0009 5009 5009 000 10 Appendix Summary of Iron Sample Analysis Results A4 Page 3 0003 0003 5003 000 11 Appendix Stratigraphic Column of Drill Holes A4 Page 9 0009 5009 5009 000 12 Appendix Physical and Mechanical Properties of Rock Systems A4 Page 3 0003 0003 5003 000 13 Other Contents A4 Page 1 5001 5002 0001 500IIIDrawings 1 Geological and Mineral Map Drawing 43 000 99 000 48 000 342 000 2 Topography Map Drawing 43 000 99 000 48 000 342 000 3 Geomorphology-New Tectonics-Dynamic Map Drawing 43 000 99 000 48 000 342 000 4 Soil and Weathered Crust Map Drawing 43 000 99 000 48 000 342 000 5 Hydrogeological Map Drawing 43 000 99 000 48 000 342 000 6 Engineering Geological Map Drawing 43 000 99 000 48 000 342 000 7 Engineering Geological Zone Map Drawing 85 000 141 000 90 000 383 000 8 Environmental Geophysical Characteristics Map Drawing 32 000 88 000 37 000 330 000 9 Environmental Geological Map Drawing 85 000 141 000 90 000 383 000 10 Land Use Orientation Zone Map Drawing 85 000 141 000 90 000 383 000 11 Corrected and Supplementary Topographic Map Drawing 32 000 88 000 37 000 330 000 12 Other Drawings Drawing 32 000 88 000 37 000 330 000 D Hydrogeological and Engineering Geological ReportIExplanation 1 Approval Document for Report A4 Pages 3 500 4 000 4 000 3 500 2 Introduction, Natural Economic and Cultural Features A4 Pages 1 500 2 000 2 500 2 000 3 History of Geological and Hydrogeological-Engineering Geological Research A4 Pages 1 500 2 000 2 500 2 000 4 Volume and Method of Implementation of Various Tasks A4 Pages 1 500 2 000 2 500 2 000 5 Geological Characteristics A4 Pages 3 500 4 000 4 000 3 500 6 Hydrogeological and Engineering Geological Characteristics A4 Pages 10 000 10 500 11 000 10 500 7 Investigation Results A4 Pages 10 000 10 500 11 000 10 500 8 Direction of Investigation, Exploitation, and Rational Use of Underground Water and Construction Materials A4 Pages 3 500 4 000 4 000 3 500 9 Economic Report A4 Pages 1 500 2 000 2 500 2 000 10 Other Contents A4 Pages 1 500 2 000 2 500 2 000IIAppendix1 Summary of Chemical Composition Analysis of Water A4 Pages 10 000 10 500 11 000 10 500 2 Statistical Data of Hydrogeological Boreholes A4 Pages 3 500 4 000 4 000 3 500 3 Statistical Data of Hydrogeological Survey Wells A4 Pages 3 500 4 000 4 000 3 500 4 Statistical Data of Groundwater Outlets A4 Pages 3 500 4 000 4 000 3 500 5 Summary of Water Level Measurement and Quality Assessment Results A4 Pages 3 500 4 000 4 000 3 500 6 Mechanical Properties Calculation Results A4 Pages 3 500 4 000 4 000 3 500 7 Statistics of Types (Structures, Outlets) A4 Pages 3 500 4 000 4 000 3 500 8 Engineering Diagrams, Charts, Graphs A4 Pages 3 500 4 000 4 000 3 500 9 Other Contents A4 Pages 1 500 2 000 2 500 2 000IIIDrawings 1 Regional Geological Map with Cross-Sections Drawing 35 000 91 000 40 000 334 000 2 Regional Topography Map with Cross-Sections Drawing 35 000 91 000 40 000 334 000 3 Field Data of Hydrogeological-Engineering Geological Map Drawing 51 000 107 000 56 000 349 000 4 Hydrogeological-Engineering Geological Map Drawing 130 000 187 000 136 000 429 000 5 Hydrogeological-Engineering Geological Zone Map Drawing 51 000 107 000 56 000 349 000 6 Underground Water Research Point Map Drawing 51 000 107 000 56 000 349 000 7 Stratigraphic Map of Boreholes Drawing 51 000 107 000 56 000 349 000 8 Geophysical Result Map Drawing 35 000 91 000 40 000 334 000 9 Topography and Engineering Map Drawing 35 000 91 000 40 000 334 000 10 Various Contour Maps Drawing 51 000 107 000 56 000 349 000 11 Hydrogeological-Engineering Geological Cross-Sections Drawing 130 000 187 000 136 000 429 000 12 Geophysical-Hydrogeological Cross-Sections Drawing 51 000 107 000 56 000 349 000 13 Pumping Test Experiment Well Composite Chart Drawing 130 000 187 000 136 000 429 000 14 Engineering Diagrams Drawing 130 000 187 000 136 000 429 000 15 Special Drawings Drawing 35 000 91 000 40 000 334 000 E Geophysical ReportIExplanation 1 Approval Document for Report A4 Pages 5 000 5 500 5 500 5 000 2 Introduction, Natural Economic and Cultural Features A4 Pages 2 000 2 500 2 500 2 000 3 Geologic-Geophysical Characteristics A4 Pages 5 000 5 500 5 500 5 000 4 Methods and Techniques A4 Pages 2 000 2 500 2 500 2 000 5 On-Site Construction Methods and Data Processing A4 Pages 5 000 5 500 5 500 5 000 6 Geological-Mineral Survey Results and Interpretation of Geophysical Data A4 Pages 14 000 14 500 15 000 14 500 7 Economic Report A4 Pages 2 000 2 500 2 500 2 000 8 Other Contents A4 Pages 2 000 2 500 2 500 2 000IIAppendix1 Calibration Results Tables, Measurement Errors, and Volume Statistics A4 Pages 2 000 2 500 2 500 2 000 2 Measured Points Book (Gravity, Anomalies, Magnetic Fields, etc.) A4 Pages 14 000 14 500 15 000 14 500 3 Sample Analysis Results A4 Pages 5 000 5 500 5 500 5 000 4 Geophysical Parameter Calculation Results (Geophysical Field Changes, Gravity, Faults, Magmas, etc.) A4 Pages 14 000 14 500 15 000 14 500 5 Geophysical Analysis Results A4 Pages 14 000 14 500 15 000 14 500 6 Other Contents A4 Pages 2 000 2 500 2 500 2 000IIIDrawings 1 Geological map of the area Drawing 30 000 87 000 36 000 329 000 2 Construction site actual data map Drawing 51 000 108 000 57 000 350 000 3 Maps, diagrams, design results (gravity measurement points, anomalies, intensity, magnetic field, equipotential, physical properties of drill holes, etc.) Drawing 128 000 185 000 134 000 427 000 4 Geological-geophysical cross-sections, quantitative analysis Drawing 128 000 185 000 134 000 427 000 5 Comprehensive cross-section Drawing 51 000 108 000 57 000 350 000 6 Location diagram of the region Drawing 30 000 87 000 36 000 329 000 7 Actual data diagram Drawing 51 000 108 000 57 000 350 000 8 Geological and mineral resources diagram Drawing 51 000 108 000 57 000 350 000 9 Mineral potential zoning diagram according to geophysical data Drawing 51 000 108 000 57 000 350 000 10 Other drawings Drawing 30 000 87 000 36 000 329 000 G Planning documents for basic geological investigation of mineral resources; planning for exploration, exploitation, processing, and utilization of minerals 1 Content of the planning description A4 page 2 000 2 500 2 500 2 000 2 List of areas for geological mapping and mineral resource investigation; Areas for geophysical survey List 50 000 50 000 50 000 50 000 3 List of areas for potential mineral resource investigation according to planning List 100 000 100 000 100 000 100 000 4 List of projects for investment in exploration, exploitation, processing, and utilization of minerals List 100 000 100 000 100 000 100 000 5 List of mines, ore deposits, and exploration and exploitation planning List 100 000 100 000 100 000 100 000 6 Map of locations of groups of sheets that have been surveyed and mapped Geological map Drawing 68 000 124 000 73 000 366 000 7 Planning map for mineral resource investigation and potential assessment Drawing 204 000 260 000 209 000 503 000 8 Small-scale map of planned mine and ore deposit locations Drawing 204 000 260 000 209 000 503 000 9 Map of planned exploration and exploitation zones for mines and ore deposits by region Drawing 204 000 260 000 209 000 503 000 H Special research report A4 page 1 000 1 500 1 500 1 000