Chương III Nghị định 67/2019/NĐ-CP: Trách nhiệm thi hành

Chapter III

RESPONSIBILITY FOR IMPLEMENTATION

Article 13. Regulatory authorities’ responsibility to calculate and collect charges for granting mining right

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

a) take charge of calculating, adjusting and appraising charges for granting mining right, submit them to competent authorities for approval in case mining licenses are issued by Ministry of Natural Resources and Environment;

b) send written approval for charges for granting mining right in case of mining licenses issued by Ministry of Natural Resources and Environment and notices of amounts payable from the second payment to holders of mining license and provincial Departments of Taxation in charge of managing licensed mining areas by March 01 annually;

c) examine and inspect technical methods, quantities and quality of work items executed under exploration licenses issued by Ministry of Natural Resources and Environment so as to use as the basis for determining mineral reserves for calculating charges for granting mining right;

d) expedite and inspect calculation of charges for granting mining right by local authorities;

dd) submit annual reports to the Minister of Natural Resources and Environment on collection of charges for granting mining right nationwide; prepare and submit consolidated reports thereof to the Prime Minister.

2. Each Provincial Department of Natural Resources and Environment shall:

a) take charge of calculating, adjusting and appraising charges for granting mining right, submit them to competent authorities for approval in case mining licenses are issued by the Provincial People's Committee;

b) send written approval for charges for granting mining right in case of mining licenses issued by the Provincial People’s Committee and notices of amounts payable from the second payment to holders of mining license and provincial Departments of Taxation in charge of managing licensed mining areas by March 01 annually;

c) examine and inspect technical methods, quantities and quality of work items executed under exploration licenses issued by the Provincial People’s Committee so as to use as the basis for determining mineral reserves for calculating charges for granting mining right;

d) take charge and cooperate with the Provincial Department of Taxation to annually prepare and submit consolidated reports on collection of charges for granting mining right in that province to the Provincial People’s Committee and the Ministry of Natural Resources and Environment for consolidation and reporting to the Prime Minister.

3. Each Department of Taxation of province where the licensed mining area is located shall:

a) send notices of payment of charges for granting mining right to relevant payers as regulated in Clause 3 Article 9 hereof; manage, expedite, collect, transfer and take actions against late payment of charges and violations against administrative violations related to charges for granting mining right in accordance with law regulations on tax administration;

b) receive, consider and process applications for extension of time limits for payment of charges for granting mining right in the province or transfer them to competent authorities for solving in accordance with law regulations on tax administration;

c) provide information relating to payment of charges for granting mining right to General Department of Geology and Minerals of Vietnam or the Provincial Department of Natural Resources and Environment for monitoring;

d) sum up, record and report the amount of charges for granting mining right in accordance with current regulations.

Article 14. Responsibility of payers of charges for granting mining right

1. Entities that are granted the mining right must pay charges on schedule as notified by the provincial Departments of Taxation.

2. During the validity of mining license, the holder may request for reduction of payment times and increase of amounts payable in each of remaining payments.  In such case, the mining license holder shall make a written request using the form No. 03 provided in Appendix III enclosed herewith and submit it the licensing authority.

3. In case a payer makes payment of charge for granting mining right into state budget later the deadline prescribed in Point a and Point b Clause 3, Clause 4 Article 10 hereof, in addition to the payable charge stated in the notice, that payer must also pay late payment interests and/or fines in accordance with law regulations on tax administration.

4. In case of transferring the mining right, the mining license holder must fulfill obligation to pay charges for granting mining right up to the time of transfer.