Chương 3 Nghị định 203/2013/NĐ-CP: Trách nhiệm thi hành

Chapter 3.

IMPLEMENTATION RESPONSIBILIIES

Article 15. Responsibilities of agencies in calculating and collecting charges for granting the mineral mining right

1. The General Department of Geology and Minerals of Vietnam shall:

a) Preside over calculation and appraisal of the payable charges for granting the mineral mining right, submit them to competent authorities for approval; send the written approval for charges for granting the mineral mining right under the licensing competence of the Ministry of Natural Resources and Environment and the payable charges before December 31 every year to the local taxation Departments where have mineral zones licensed for mining;

b) Inspect and supervise during construction of technical measure system and items of works stated in the exploring license for mineral zones under the licensing competence of the Ministry of Natural Resources and Environment in order to ensure the reliability in determining reserves and calculating charges for granting the mineral mining right;

c) Conduct examinations, inspections on calculating charges for granting the mineral mining right at localities;

d) Annually report to the Minister of Natural Resources and Environment about the work of collecting charges for granting the mineral mining right nationwide; sum up and report them to the Prime Minister.

2. The provincial Departments of Natural Resources and Environment shall:

a) Preside over calculation and appraisal of the payable charges for granting the mineral mining right, submit them to competent authorities for approval; send the written approval for charges for granting the mineral mining right under the licensing competence of the provincial People’s Committees and the payable charges before December 31 every year to the local taxation Departments where have mineral zones licensed for mining;

b) Preside over formulation and adjustment of prices to calculate royalty tax and submit them to competent authorities for approval and send them to the General Department of Geology and Minerals of Vietnam before October 30 every year;

c) Inspect and supervise during construction of technical measure system and items of works stated in the exploring license for mineral zones under their licensing competence in order to ensure the reliability in determining reserves and calculating charges for granting the mineral mining right;

d) Annually sum up data on collecting charges for granting the mineral mining right at their localities and submit it to the provincial People’s Committees, concurrently report to the Ministry of Natural Resources and Environment for summing up and reporting it to the Prime Minister.

3. The local taxation Departments where have mineral zones licensed for mining shall:

a) Issue notices and send them to organizations and individuals: Payment of charges for granting the mineral mining right; amounts for delayed payment, fines as prescribed by law on tax administration because deadlines stated in notices are expired (if any);

b) Supply information related to payment of charge for granting the mineral mining right, to the General Department of Geology and Mineral of Vietnam or the provincial Departments of Natural Resources and Environment, under the licensing competence for monitoring;

c) Sum up, make accounting and report on the collected charges for granting the mineral exploitation right in accordance with current regulations.

Article 16. Responsibilities of organizations and individuals involving payment of charges for granting the mineral mining right

1. Pay charges for granting the mineral mining right within time limit stated in notice of taxation agencies.

2. If they need reduce number of times of payment and increase the payable amounts of each time, they must have a written request according to form No. 05 at Annex II enclosed this Decree and send it to the agency licensing for mining.

3. Cases of paying charges for granting the mineral mining right into state budget later the set deadline, in addition to the payable charges in notice, they must also pay fines as prescribed by law on tax administration.

4. In case of transferring the right of mining minerals, organizations and individuals must fulfill obligation of payment for charges for granting the mineral mining right until time of transfer.