Decree No. 74/2011/ND-CP on environmental protection charge for mineral exploitation

Issue nos 10-121August 2011 (Cong Bao nos 49S-4961September 7. 2011) OFFICIAL GAZETTE 51 Decree No. 74/2011/ND-CP of August 25, 2011, on environmental protection charge for mineral exploitation THE GOVERNMENT Pursuant to the December 25,2001 Law Oil Organization of the Government: Pursuant to the November 29, 2005 Environmental P rotection Law; Pursuant to the August 28,2001 Ordinance 011 Charges and Fees; At the proposal of the Minister of Finance, DECREES: Chapter I GENERAL PROVISIONS Article 1. Scope of regulation This Decree provides objects liable to, payers, rates and management and use of environmental protection charge for mineral ex ploitation Article 2. Charge-liable objects Liable to environmental protection charge for mineral exploitation specified in this Decree are crude oil, natural gas, coal gas, metal minerals and non-metal minerals. Article 3. Charge payers --Payers of environmental protect~~ charge for mineral exploitation include or~ations and individuals that exploit minera'T't~h>..cified in Article 2 of this Decree. Chapter 2 RATES, MANAGEMENT AND t'i:E OF-< ENVIRONMENTAL PROTEC.lJPN ' CHARGE FOR MINERAL EXPLOllATION Article 4. Charge rates 1. For crude OIL VND 100,OOO/t~natural gas and coal gas: VND 501m 3• Parti$1arly for natural gas gathered in the process o!£rude oil exploitation (associated gas): VND 32m3. 2. For minerals: ' No. Minerals Unit of Minimum charge Maximunrtbarge calculation rate (VND) rate (VND).. ,," A B C 1 2 ( Ores of metal minerals l Iron ore ton 40,000 60,000 2 Manganese are ton 30,000 50,000 3 Titanium ore ton 50,000 70.000 4 Gold ore ton 180,000 270,000 e VIETNAM LAW & l.EGAL FORUM 58 OFFICIAL GAZETTE Issue nos 10·121August 2011 (Cong Baa nos 495-496/September 7, 2011] 5 Rare earth are ton 40,000 60,000 6 Platinum are ton ISO,OOO 270,000 7 Sliver are, tin are ton 180,000 270,000 R Wolfram ore, antimony are ton 30.000 50,000 9 Lead are. zinc are ton 180,000 270,000 10 ~minum ore, bauxite are ton 30,000 50,000 11 ~per are, nickel are ton 35,000 60,000 12 ~omiumore ton 40,000 60,000 <nIlalt are, molybdenum are, 13 ~cury are, magnesium are ton 180,000 270,000 af! vanadium are 14 ~s of other metal minerals ton 20,000 30,000 II ~s of non-metal minerals .. .:!l!Il-covering and flooring m'1 ~es, fine-art stones 50.000 70,000 ~llite. gabbro, ashlar, ect.) ~I m'2 k stones 60,000 90,000 ~ious stone ores: diamond;2; sapphire; emerald; • exandrite: precious black ~I; adrite; rhodonite; 3 -pywpe; beryl; spinel; topaz; ton 50,000 70,000 vtdtet, yellow or orange ~lIinequartz; chrysolite; fl'I'etious white or scarlet opal; ~ar; birusa; nephrite-4 Gravel, pebble. grit m' 4,000 6.000 5 Stone for use as common SOO 3,000 construction materials ton Other stones (for production 6 of cement, industrial ton 1,000 3,000 minerals, etc.) © VIETNAM LAW & LEGAL FORUM Issue nos10·12fAugust 2011 OFFICIAL GAZETTE (Gong Baonos 495-496/September 7,2011) 51 7 Yellow sand m' 3,000 5,000 8 Glass sand m' 5,000 7,000 . --1----.---- - - - - - .- - - - - - - - - - -- - -- 9 Sand of other types m' 2,000 4,000 Earth for leveling of 10 construction sites or m' 1,000 2,000 construction of works Ii Clay, earth for production of m3 1,500 2,(1I~ bricks or ti les ,...... .'-". 12 Earth for gypsum production 1 2,000 3,0!'t!rrr ' 13 Earth for kaolin production m3 5,000 7,OOl..L.,. 14 Earth of other types m3 1,000 2,QW. ~ 15 Granite £On 20,000 30,~-16 Fire clay ton 20,000 30,~} 17 Dolomite, quartzite ton 20,000 30,CD) 18 Mira, tf'chnical quartz ton 70,000 30,mrt 19 Pirite, phosphorite ton 20,000 30,!1SJl 20 Natural mineral water mJ 2,000 3,~ 21 Apatite, serpentine ton 3,000 5,~ f----------- - - - - -~ - ~ 22 Pit anthracite coal ton 6,000 lO'~ 23 Open-pit anthracite coal ton 6,000 1O,§Z? 24 .. Lignite, fat coal ton 6,000 1O,QQO 25 Coal of other types -ton 6,000 10,880 26 Non-metal mineral of other ton 20,000 30,000 types 3. Environmental protection charge rate for full extraction of minerals is equal to 60 per cent of those for exploitation of these minerals specified in Clause 2 of this Article. 4. Based on the charge rates specified in Clauses 2 and 3 of this Article, People's Councils of provinces or centrally run cities (below collectively referred to as provincial e VIETNAM LAW & LEGAL FORUM 60 OFFICIAL GAZETTE Issue nos1Q·12/Augusl2011 (Gong Baa nos 4954961Sepfember 7, 2011) level People's Councils) shall decide on specific environmental protection charge rate for each type of exploited mineral suitable to their local practical conditions in each period. Article 5. Management and use of environmental protection charge for mineral exploitation f' I. E~ronmental protection charge for.,., exploitation of minerals, excluding crude oil andnat~gas, all belong to local budgets andCJ . ~ shall b~sed to support environmental protectiJnand investment acti vities in localities in whic~ineral exploitation is carried out, coverinr aI Preventing and rrutigattng neg atrve impacts IS the environment in these localities; blRe~dyingenvironmental degradation 01-poll utiq,g.,caused by mineral exploitation acti vi tie;;:: cI K~iTlg sanitation, protecting and resortin.oandscape and the environment in these lo~ties. 2. E!riYironmental protection charges for crude oiCi!iu natural gas all belong (0 the central budgefiltld shall be used to support • • environ~tal protection and investment activiti~accordancewith the Environmental Protec~awand the State Budget Law. Chapter 3 IMPLEMENTATION PROVISIONS Article 6. Effect l. This Decree takes effect on January I, 2012, and replaces Decrees No. 63/2008/ND CPofMay 13,2008, and No. 8212009/ND-CP of October 12, 2009, on environmental protection charges for mineral exploitation. 2. From the effective date of this Decree, if no new charge tariffs are promulgated by provincial-level People's Counci Is under Clause 4, Article4 of this Decree, existing charge tariffs continue to apply; in case existing charge rates are lower than the minimum charge rates specified in Clause 2, Article 4 of this Decree, those specified in this Decree will apply. Article 7. Implementation guidance 1. The Ministry of Finance shall guide the implementation of this Decree and direct tax offices in coordinating with local natural resources and environment agencies ill managing charge collection in accordance with this Decree and the Tax Administration Law. 2. Provincial-level People's Committees shall direct local natural resources and environment agencies in, within their functions, tasks and powers, providing information and documents on local organizations and individuals permitted to exploit minerals to tax offices and coordinating with these tax offices in strictly managing charge payers specified in this Decree. Article 8. Implementation responsibilities Ministers. heads of ministerial-level agencies, heads of governmental-attached agencies and chairpersons of provincial-level People's Committees shall implement this Decree On behalfofthe Government Prime Minister NGUYEN TAN DUNG @ VIETNAM LAW&LEGAL FORUM