Circular No. 158/2011/TT-BTC guiding the implementation of the Government’s Decree No. 74/2011/ND-CP of 25 August 2011 on environmental protection charge for mineral exploitation

1. The amount of environmental protection products into the quantity of crude mineral ores charge for mineral exploitation payable in a to serve as a basis for calculating the amount of charge payment period iscalculated as follows: environmental protection charge suitable to local realities. Amount of Quantity environmental of bl For metal minerals: protection charge exploited Correspondi ng charge rate The quantity of metal minerals exploited in for mineral mineral x (VND/ton or a charge payment period used for determining exploitation of each VND!m 1) the payable environmental protection charge payable in a type (ton period (VND) or nr') amount is the quantity of crude metal mineral Oft'S ;}ctu;jlly exploited in the period, regardless

2. The quantity of minerals exploited in the of exploitation purposes (for sale, barter. period used for determining the payable internal consumption or reserve for subsequent cnvir oruuenta] protection charge amount is: production) and exploitation technologies aJ For non-metal minerals: (manual or mechanical) or exploitation areas or conditions (mountainous. midland or delta The quantity of non-metal minerals areas with difficult or complicated conditions). exploited in a charge payment period used for For a mineral which must be screened, sorted determining the payable environmental or enriched before sale, based on actual mineral protection charge amount is the quantity of exploitation conditions and mineral processing crude mineral ores actually exploited in the technologies in localities, provincial-level period, regardless of exploitation purposes (for Natural Resources and Environment sale. barter, i nternal consumption Of reserve for Departments shall assume the prime subsequent production) and exploitation responsibility for, and coordinate with local Tax techllologies (manual or mechanical) or Departments in, proposing provincial-Ievel exploitation areas or conditions (mountainous, People's Committees to decide on a ratio for midland or delta areas with difficult or converting the quantity of finished mmeral ores complicated conditions), For a mineral which into the quantity of crude mineral orcs to serve must be screened, sorted or enriched beforesale, as a basis for calculating of the amount of based on actual mineral exploitation conditions environmental protection charge suitable to and mineral processing technologies in local realities. localities, provincial-level Natural Resources and Environment Departments shall assume the 3. Environmental protection charge forother prime responsibility for, and coordinate with minerals additionally obtained in the local Tax Departments in, proposing provincial- exploitation process, if any, shall be paid at the level People's Committees to decide on a ratio charge rate applicable to the mineral exploited for converting the quantity of finished. mineral under competent state agencies' licenses. OFFICiAL C A.ZF r rr 26 Issue nos03-05!Dl'Cember 2011 ._~~. ...•... ,, ~ ._ (Gong Ba9..!.ti}!!!1J:9.4!J}ecC'liIber 16.2(11)

4. Environmental protection charge for 1. Mineral exploiters shall submit granite exploited for use as wall-covering and environmental protection charge declaration flooring stones or for making fine-art products dossiers to the tax offices at which they declare shall be paid at the charge rate specified at Point and pay royalties. In case no environmental 1, Item II, Clause 2. Article 4 of Decree No. 74/ protection charge for mineral exploitation arises 20 lUND-CP. For granite exploited for other in a month, charge payers shall still fill in and purposes, the charge rate specified at Point 15, submit charge declaration forms to tax offices. Hem II, Clause 2, Article 4 of Decree No. 74/ In case mineral purchasers register to pay 20 lllND-CP applies. environmental protection charge on behalf of minerai exploiters, they shall submit charge Granite exploiters shall declare and pay declaration dossiers to their managing tax charges -by themselves according to above offices. The deadline for making a monthly regulations. Local tax offices shall coordinate charge declaration to a tax office is the 20lh of with loc~ natural resources and environment the subsequent month. Charge payers shall fu lly agencies in examining charge declaratinn and and properly fill in declaration forms and take payment according to regulations. responsibility for the accuracy of their

5. Large stone blocks exploited for making declaration. fine-art products are subject to the charge rate

2. Environmental protection charge for specified at Point 2, Item 11, Clause 2, Article 4 mineral exploitation shall be declared on a of Decree No. 74/201IfND-CP. monthly basis and finalized on an annual basis. G. Payment of ell vi roumeutal pi otcc: iou Finalization declaration includes annual charge for mineral exploitation is not required finalization declaration and finalization for caw'." of t'xploitine minerals for lIser! ;lS df'chmtion upon the termination of mineral common construction materials within the exploitation, mineral purchase, business residential land area under the use right of a activ: trcs or enterprise ownership household or individual to serve the transformation contracts or the re-organization construction of such household's or individual's of enterprises. works therein; and exploiting earth for leveling

3. A dossier of monthly declaration of grounds or building security and defense works. environmental protection charge for mineral

7. The currency used for payment of exploitation is declaration form No. 01iBVMT environmental protection charge for mineral issued together with the Ministry of Finance \ exploitation is Vietnam dong. Circular No. 28/20 11/TI- I3TC of February 28,

2011. A dossier of declaration for monthly Article 2. Charge declaration and payment finalization of euvirorunental protection charge _ •• ~'< ,,'-'~ IJj-U5fOece rnber 2011 27 (Cong BaD IIOS 623-624/Decelllbcr 16, 201/j for mineral exploitation is declaration form No. b! Production and business activities of 011tlVMT Issued together WJtl1 the Ministry of organizations and individuals for purposesother Finance's Circular No. 28/2011/TT-BTC of than mineral exploitation according to their February 28, 2011. as s ig ncd functions aud tasks UI legistereu production or business lines (for example,

4. Charge payers subject to assessment of obtaining sand in the proces<; of dredging river payable charge amounts shall comply with the beds or stones in the process of building Law 011 Tax Administration and its guiding hydropower plants or rifle ranges): documents. The rates of environmental protection charge

5. Environmental protection charge for crude for full extraction of minerals do not apply to oil. natura! gas and coal gas shall be declared cases other than those specified at Point a or b, and paid at provincial-level Tax Departments Clause 2 of this Article. of the localities where charge payers are headquartered. 3, The method of calculating environmental protection charge for full extraction of minerals 6, In addition to the above regulations, the complies with Article 1 of this Circular. declaration, payment and finalization of environmental protection charge for mineral Article 4. Tasks and powers of tax offices exploitation comply with the Law on Tax. Tax offices have the following tasks and Administranon and its guiding documents. powers: Arficle 3. Full cx rruction of mineruts I, To guide and urge mineral exploiters to J, Those conducting full extraction or register, declare and pay charge according to rcgu laliulJ:>. minerals shall pay environmental protection charge for these acti vitie s. The rates of 2, To examine and inspect charge declaration euv il on me ntal pr utc ct ion charge for full and payment and finalization of collected extraction comply with Article 4 of Decree No. charge amounts. For charge payers who fail to 74001 UND-CP comply or improperly comply with regulations on accounting documents, invoices and books,

2. Cases subject to the rates of environmental to coordinate with local functional agencies in protection charge tor tUll extraction: assessing the quantity of exploited minerals and al Extraction of minerals from dump sites determining the payable charge amounts of mines for whicl: mine closure decisions have according to regulations, based on the mineral been issued: exploitation operation of each charge payer. OFFICIAL GAZETTE Issuenos 03-0SlDecember2011 (Cong Bfw nos 623-624/Decemher 16, 2011)

3. To handle administrative violations in environmental protection charge for mineral exploitation according to their competence and law.

4. To keep and use data and documents supplied by mineral exploiters and other entities according-so regulations.

5. To coordinate with local natural resources and envttdnment agencies in organizing and managing the collection of environmental protection charge for mineral exploitation under Decree No. 74/20l1fND-CP and the Law on Tax. Administration. Am. 5. Organization of implementation

1. Tttis- Circular takes effect on January 1, 2012, and. replaces the Ministry of Finance's Circular No. 6712008fIT-BTC of July 21, 2U08, guiding 8. number of provisions of the Government's Decree No. 63/2008fND ep of May 13, 2m3, and Circular No. 238/2009/TT- BTC of December 21, 2009, .\.'.Uiding the Government's Decree No. 82/2009/ND-CP of October12, 2009, amending and supplementing a number of articles of Decree No. 63/20081 ND-CP of May 13, 2008.

2. Any problems arrsmg in the implementation should bepromptly reported to the Ministry of Finance for study and guidance." For the Minister of Finance Deputy Minister YU TIlI MAl