Chương III Nghị định 27/2023/NĐ-CP quy định phí bảo vệ môi trường đối với khai thác khoáng sản: Điều khoản thi hành

Chapter III

IMPLEMENTATION CLAUSE

Article 9. Implementation

1. The People’s Committee of province shall:

a) Request the provincial-level People’s Council at the latest meeting to promulgate a Resolution on fee-calculating entities, environmental protection fees on mineral extraction to apply in that province in conformity with regulations in Clause 4 Article 6 hereof. 

b) Instruct the provincial Department of Natural Resources & Environment to provide information and/or documents about entities licensed to extract minerals in that province to the tax authority, and cooperate with tax authority in monitoring payers in compliance with regulations of this Decree.

2. The local tax authority shall:

a) Manage the collection and payment of environmental protection fees in accordance with the law on tax administration.

b)  Retain and use figures and documents provided by entities participating in mineral extraction and other entities in accordance with regulations.

c) Cooperate with the provincial Department of Environment and Natural Resources to collect environment protection fees on mineral extraction in accordance with regulations hereof and regulations of the Law on tax management.

d) By April 30 of each year, according to the annual fee finalization dossier (calendar) according to regulations of the law on tax administration, the tax authority where the payer submits the fee declaration dossier shall be responsible for transfer detailed information on the volume of excavated soil and stone and the volume of extracted crude minerals whose environmental protection fees on mineral extraction have been declared and paid according to each license to extract minerals in the province to the provincial Department of Environment and Natural Resources.

In case of fee finalization in non-calendar year, termination of mineral extraction contract, termination of mineral collection and purchase, change in ownership, transformation of type of enterprises, merger, consolidation or division, dissolution, bankruptcy, termination of production and business, the tax authority shall transfer information to the provincial Department of Environment and Natural Resources within 45 days from the deadline for submission of the fee finalization dossier according to regulations of law on tax administration.

dd) By April 30 of each year, the Department of Taxation shall be responsible for summarizing and publishing environmental protection fees on mineral extraction that payers have paid in the previous year on the website of the Department of Taxation and of the People's Committee of the province.

3. The Department of Natural Resources and Environment shall be responsible for comparison between the quantity of excavated soil and stone and the volume of crude minerals extracted according to each License declared by the fee payer with data available at the Department of Natural Resources and Environment; If the volume declared by the fee payer is found to be false or shows signs of law violations, the Department of Natural Resources and Environment shall take professional measures to determine the volume of excavated soil and stone and extracted crude minerals.

Within 30 working days from the date of receipt of information provided by the tax authority, if the fee payer provides false information in the declaration of the volume of excavated soil and stone and extracted crude minerals, the Department of Natural Resources and Environment shall be responsible for transferring information to the tax authority for handling in accordance with the Law on Tax Administration.

Article 10. Effect

1. This Decree comes into force as from July 15, 2023 and replaces Decree No. 164/2016/ND-CP dated December 24, 2016 of the Government on environmental protection fees on mineral extraction.

2. From the effective date of this Decree, if the People's Council of the province has not yet regulated a new fee, the fee shall continue to be applied according to applicable regulations of the Provincial People's Council; If the People's Committee of the province has not yet regulated the rate of each type of crude minerals in the total volume of crude minerals containing many mineral substances that are useful, the rate shall continue to be applied according to applicable regulations of the People's Committee of the province. No later than the date in which the People's Council of the province promulgates a Resolution on fee-calculating entities and environmental protection fees on mineral extraction, the People's Committee of the province shall provide the rate of each type of crude minerals in the total volume of crude minerals containing many mineral substances that are useful for application in the province.

3. During the implementation of this Decree, if a relevant document that is referred to in this Circular is amended or replaced, the later one shall prevail./.

Article 11. Responsibility for implementation

Ministries, Heads of ministerial agencies and Governmental agencies, the Presidents of People's Committees of provinces and central-affiliated cities and relevant organizations and individuals shall be responsible for implementation of this Decree./.