Chapter 3.
ENVIRONMENTAL REMEDIATION DEPOSITS AND METHOD OF PAYMENT
Article 7. Purposes and principles of deposits
1. Environmental remediation deposits are to ensure the participation of all organizations and individuals engaged in mineral extraction in environmental remediation as prescribed by law.
2. Deposit payment principles:
a) Organizations and individuals engaged in mineral extraction shall pay deposits to environment protection funds. Organizations and individuals engaged in mineral extraction in localities without environment protection funds shall pay deposits to Vietnam Environment Protection Fund.
b) Deposits shall be paid and refunded in VND.
c) Deposits shall enjoy demand deposit interest rates from the payment time.
d) Interest shall be withdrawn only once after having the Certificate of environmental remediation completion.
Article 8. Calculation of deposits
1. The total deposit equals the total expenditures on environmental remediation works in Appendix II to this Decision.
2. The expenditure on each environmental remediation works shall apply local unit prices at the time of making the project or supplementary project. If a locality does not provide unit prices, those of corresponding Ministries or areas shall apply.
3. Deposit period:
a) For new projects of investment in mineral extraction, the deposit periods depend on approved projects of investment in mineral extraction.
b) For licensed mineral extraction areas, the deposit periods depend on the remaining validity period of Licenses for mineral extraction..
c) Where the extraction period of a License for mineral extraction is different from that in the approved project or supplementary project, the amount of deposit shall be adjusted according to the issued License for mineral extraction and send it to the approving authority for consideration and adjustment.
Article 9. Method of deposit payment
1. For Licenses for mineral extraction with validity periods shorter than 03 years, deposits shall be paid once. The deposit is 100% of the approved amount.
2. For Licenses for mineral extraction with validity periods of 03 years or longer, deposits shall be paid in instalments as follows:
a) First deposit:
- For Licenses for mineral extraction with validity periods shorter than 10 years, the first deposit is 25% of the total deposit;
- For Licenses for mineral extraction with validity periods from 10 years to shorter than 20 years, first deposit payments are 20% of the total deposit;
- For Licenses for mineral extraction with validity periods of 20 years or longer, the first deposit is 15% of the total deposit;
b) The second deposit payment onwards equals the total deposit minus the first deposit and divided by the number of years according to the approved project of investment or the remaining time according to the License for mineral extraction.
3. Organizations and individuals may pay a lump sum of deposit.
Article 10. Order and procedure for paying and refunding deposits
1. Time of deposit payment:
a) Organizations and individuals licensed to extract minerals shall make the first deposit payment 30 days before commencing the extraction.
b) Where deposits are paid by instalments, the second payment onwards shall be made before January 30th of the year.
2. The deposit dossier is composed of:
a) The written application for paying a environmental remediation deposit.
b) The decision to approve the project or supplementary project.
3. Deposit refund:
a) Organizations and individuals engaged in mineral extraction that paid deposits shall have part or the whole deposits refunded.
b) The refund of deposit depends on the completion of each work in each stage of the project or supplementary project approved and certified by competent authorities.
4. The application for deposit refund includes:
a) The written request for refund of the deposit paid to environmental remediation funds.
b) Written certification of completion of one or all environmental remediation works.
5. Within 05 days, environment protection funds shall refund the deposit after the complete and valid dossier prescribed in Clause 4 of this Article is received.
Article 11. Management and use of deposits
1. Environment protection funds shall manage, use, and refund deposits within the law.
2. Where an organization or individual engaged in mineral extraction is bankrupt, the authority competent to approve the project or supplementary project shall use the deposit, including interest, for environmental remediation.
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Quyết định 18/2013/QĐ-TTg (Bản Pdf)
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