Chapter 2.
CHARGE, CALCULATION METHOD, METHOD OF COLLECTION, PAYMENT, REGIME OF MANAGEMENT AND USE OF CHARGE FOR GRANTING THE MINERAL MINING RIGHT
Article 4. Charge granting the mineral mining right (R)
The charge for granting the mineral mining right (R) is defined according to group, kind of minerals valued at between 1% and 5%, presented at Annex I enclosed with this Decree.
Article 5. Formula to calculate charge for granting the mineral mining right
Charge for granting the mineral mining right is calculated under the following formula:
T = Q x G x K1 x K2 x R
In which:
T- Charge for granting the mineral mining right; calculation unit is VND;
Q- Reserves to calculate charge for granting the mineral mining right specified in Article 6 of this Decree; calculation unit is m3, ton;
G- Price to calculate charge for granting the mineral mining right specified in Article 7 of this Decree; calculation unit is VND/ reserves unit;
K1- coefficient of mineral recovery involving the mining method, specified: Open-pit mining K1 = 0.9; pit-mine mining K1 = 0.6; mining of mineral water, natural hot water and the remaining cases K1 = 1.0;
K2 – coefficient involving special disadvantaged and disadvantaged economic-social conditions applied to list of investment preferential geographical areas as prescribed by Government: Zones of mineral mining in the areas with special disadvantaged economic-social conditions, K2 = 0.90; zones of mineral mining in the areas with disadvantaged economic-social conditions, K2 = 0.95; zones of mineral mining in the remaining areas, K2 = 1.00;
R- Rate of charge for granting the mineral mining right; calculation unit is percentage (%)
Article 6. Reserves to calculate charge for granting the mineral mining right
Reserves to calculate charge for granting the mineral mining right are defined according to the following cases:
1. For license of mineral mining granted before the effective date of the 2010 Law on mineral, the reserves to calculate charge for granting the mineral mining right are the remaining reserves calculated from July 01, 2011. It is specified as follows:
a) If the reserves indicated in the mining license are geological reserves: The reserves indicated in the mining license minus (-) the mining reserves converted into the geological reserves. The mined reserve is converted into the geological reserves upon dividing it by (:) coefficient of mineral recovery involving the mining method;
b) If the mining license does not indicate the geological reserve, only indicates the mining reserve: The reserve indicated in the mining license minus (-) the mined reserve and divided by (:) coefficient of mineral recovery involving the mining method;
c) If the mining license indicates resources permitted mining, annual mining capacity and time limit for mining, or only indicates the annual mining capacity and time limit for mining: The annual mining capacity multiplied (x) by the remaining duration of license and divided (:) by coefficient of mineral recovery involving the mining method;
d) If the mining license indicates the volume of goods products (example quantity of bricks, tiles or other cases) and duration of performance: The consumption level of materials / product unit in the investment project multiplied (x) by the volume of goods produced in year, multiplied (x) by the remaining time limit for mining of license and divided (:) by coefficient of mineral recovery involving the mining method;
dd) In case of the license for mining mineral including mineral water and natural hot water: The water flow m3 /day-night under the license multiplied (x) by the remaining time limit for mining of license;
e) Basis to calculate the mined reserves for cases specified at point a, b this clause are statistics according to report on royalty payment and relevant annual lawful documents of organizations and individuals.
2. For the mineral mining licenses granted after the effective date of the 2010 Law on mineral and before the effective date of this Decree: The reserve to calculate charge for granting the mineral mining right is defined similar to point a, point b and point dd Clause 1 of this Article; in which, the mined reserve is zero (0).
3. For the licenses in which the competent state agencies have allowed mining, not required for exploration, prescribed in Article 65 of Law on mineral, the reserve to calculate charge for granting the mineral mining right is applied provision at point c Clause 1 of this Article.
4. Case of application for expansion of license for mineral mining, organizations and individuals must additionally pay charge for granting the mineral mining right for the reserve part more than the reserve already pay charge for granting the mineral mining right.
5. If provisions at Clauses 1, 2, 3, 4 of this Article are not able to be applied, assessment of the remaining reserve shall be conducted. Expenses related to the reserve assessment shall be paid by organizations and individuals licensed for mineral mining.
6. For the license of mineral mining granted after the effective date of this Decree, in such licenses must indicate the geological reserve that is the reserve to calculate charge for granting the mineral mining right.
Article 7. Price to calculate charge for granting the mineral mining right
Prices to calculate charge for granting the mineral mining right is defined under the prices to calculate the royalty that are formulated and announced by the People’s Committees of provinces and central-affiliated cities (collectively referred to as the provincial People’s Committees); still remain effect at time of calculating charge for granting the mineral mining right. Specified as follows:
1. Each kind of mineral in a zone of mineral mining shall apply a charge level for granting the mineral mining right.
2. If in a same zone of mineral mining, there are many kinds of post-mining products and each kind has a various charge level, the average price of charge level shall be applied.
3. For minerals have not yet had prices for the royalty calculation or must adjust the prices for the royalty calculation because that are inconsistent to regulations, the provincial Departments of Natural Resources and Environment shall assume the prime responsibility for, and coordinate with relevant agencies in formulating prices; the provincial Department of Finance shall appraise and submit to the provincial People’s Committees for approval.
Article 8. The process and dossier of calculating charge for granting the mineral mining right
1. For the mineral mining licenses granted after the effective date of this Decree:
a) Organizations and individuals licensed for mineral mining shall submit dossier of calculating charge for granting the mineral mining right, to the General Department of Geology and Mineral of Vietnam and the provincial Departments of Natural Resources and Environment, under their competence involving license of mining, within 60 (sixty) days, since this Decree takes effect;
b) Dossier of calculating charge for granting the mineral mining right includes:
- Declaration on information for calculation of charge for granting the mineral mining right according to the Form No.01 at Annex II enclosed this Decree: 02 (two) copies.
- Copy of license for mineral mining: 01 (one) copy.
- Report on annual royalty tax payment; lawful documents proving the mineral reserve already been mined until the end of June 30, 2011.
2. For the licenses of mineral mining granted without auction of the mineral mining right and after the effective date of this Decree, the charge for granting the mineral mining right must be paid before licensing in accordance with regulations.
Article 9. The receipt, calculation of and approval for charge for granting the mineral mining right
1. The General Department of Geology and Minerals of Vietnam, the provincial Departments of Natural Resources and Environment are agencies receiving, checking and certifying the legality, level of sufficiency of dossiers of calculating charge for granting the mineral mining right submitted by organizations and individuals; conducting calculation and submitting to the Minister of Natural Resources and Environment, chairpersons of the provincial People’s Committees for approving charges for granting the mineral mining right, under their competence involving licensing for mineral mining, according to Form No. 02 and Form No. 03 at Annex II enclosed with this Decree.
2. If the mineral zone permitted mining located in inter-province or inter-district geographical areas; charge for granting the mineral mining right shall be divided under the area rate of mineral zone. This zone is based on license for mineral mining according to geographical areas of each province, each district.
3. The General Department of Geology and Minerals of Vietnam, the provincial Departments of Natural Resources and Environment shall send a written approval for charge for granting the mineral mining right submitted to the local taxation departments, where have mineral zone licensed mining, and notify organizations and individuals who are licensed for mining minerals.
Article 10. Notice of paying charge for granting the mineral mining right
When receiving the written approval for charge for granting the mineral mining right, within 10 (ten) working days, local taxation department where has mineral zone licensed for mining shall issue a notice on payment for charge for granting the mineral mining right according to Form No.04 at Annex II enclosed this Decree, send it to organization or individual licensed for mining minerals.
Article 11. Methods to collect charges for granting the mineral mining right
1. Paying once equal to 100% of total charges for granting the mineral mining right for the following cases:
a) The remaining duration of mining in the mining license or grant of a new license is equal to or less than 05 (five) years;
b) Total charges for granting the mineral mining right is equal to or less than 01 (one) billion VND.
2. Paying for many times for cases other than Clause 1 of this Article and specified as follows:
a) The amount of each payment is calculated as follows:
- For the mineral mining licenses granted before the effective date of this Decree: The first time, charge is collected upon having notice of competent state agencies; the following payments, charges shall be collected annually continuously (before March 31) and collection of charge must be finished at least 5 years before the license is expired. Specified according to the following formula:
Thn = T: (X - 4)
Thn- The annual payable charge for granting the mineral mining right; VND;
T- The payable total charge for granting the mineral mining right; VND;
X – Number of the remaining years of mining; year;
- For the mineral mining licenses granted after the effective date of this Decree: The first time, charge is collected before granting the mining license; the following payments, charges shall be collected annually continuously (before March 31) and collection of charge must be finished in top half of licensed duration. Specified according to the following formula:
Thn = 2T: X
Thn- The annual payable charge for granting the mineral mining right; VND;
T- The payable total charge for granting the mineral mining right; VND;
X – Number of the years of mining; year;
b) Charge paid from the second time must be multiplied by the difference ratio of price to calculate charge for granting the mineral mining right. Specified as follows:
Tn = Thn x Gn : G
Tn- Charge paid for n time; VND;
Thn- Charge paid annually; VND;
Gn- Price to calculate charge for granting the mineral mining right at time of payment for the n time; VND/ reserves unit;
G- Price to calculate charge for granting the mineral mining right for the first time; VND/ reserves unit;
c) During mining, organizations and individuals may suggest to change by reducing number of payment times and increasing the payable amount for the remaining payment times.
3. Time limit for paying charge for granting the mineral mining right at the first date is 90 (ninety) days from the day of receiving notice of local taxation Department; deadline for the following times is not later than March 31. After these time points, in addition to the payable charge in notice, organizations and individuals must also pay fines as prescribed by law on tax administration.
4. If the licensed mineral reserve is too much, the remaining time of mining and the annual average mining capacity is not able to use up the reserve part not yet been mined; organizations and individuals may request for adjusting the mining license involving capacity or reserve. The charge for granting the mineral mining right shall comply with the existing license for mining and adjusted appropriately when the replacing license for mining takes effect under law.
Article 12. Methods of remittance of charges for granting the mineral mining right
1. 70% of charges for granting the mineral mining shall be remitted to central budget, 30% of charges shall be remitted to local budget, for licenses granted by the central level; 100% of charges shall be remitted to local budget, for licenses granted by the provincial People’s Committees.
2. Organizations and individuals granted the mineral mining right shall pay charges under notices of the local taxation Departments. The collection and remittance of charges for granting the mineral mining right shall comply with regulations on collection and management of state budget revenues.
3. After receiving certification of remitting charges to the State budget, organizations and individuals licensed for mineral mining shall send 01 copy to the General Department of Geology and Mineral of Vietnam, for licenses under the licensing competence of the Ministry of Natural Resources and Environment or the provincial Departments of Natural Resources and Environment, for licenses under the licensing competence of the provincial People's Committee for monitoring and supervision.
Article 13. Ensuring expenditures for the work of geological basic survey on minerals, protection of minerals not yet been mined
Annually, agencies of Natural Resources and Environment shall make expenditure estimates for task of geological basic survey on minerals, protection of minerals not yet been mined at the same time of making state budget estimates, send them to financial agencies, agencies of planning and investment. Based on the balancing ability of budget and revenue estimates from charges for granting the mineral mining right in the planned year that they are retained under decentralization; financial agencies shall consider, sum up plan on allocating budget expenditure to submit to competent authorities for consideration and decision.
Article 14. Funding to determine charges for granting the mineral mining right
1. Funding for organization to determine charges for granting the mineral mining right shall be covered by state and allocated in scope of budget expenditure estimate assigned to agencies of Natural Resources and Environment under current decentralization specified in the Law on state budget.
2. Expenditures to determine charges for granting the mineral mining right include:
a) Expenditures for survey, collection and processing of data, information for calculating charges for granting the mineral mining right, including: Salaries, wages under the current regulations for direct workers (excluding expenditure for salaries of cadres, public servants who have enjoyed salaries under the current regulations) working-trip allowances, accommodation, transportation, and allowances for overtime work;
b) Expenditures for conferences, workshops, technical meetings to determine charges for granting the mineral mining right;
c) Expenditure for procurement of equipment, devices related to determination of charges for granting the mineral mining right (if any), stationery, office supplies;
d) Expenditures for checking and appraising results of determining charges for granting the mineral mining right;
dd) Other expenditures directly related to organization to determine value of charges for granting the mineral mining right.
3. The Ministry of Natural Resources and Environment and the provincial People’s Committees shall manage, use and finalize funding for organization to determine charges for granting the mineral mining right in accordance with the current regime and regulations.
Tìm kiếm
Nghị định 203/2013/NĐ-CP (Bản Pdf)
Nghị định 203/2013/NĐ-CP (Bản Word)