DECREE

V. Environmental protection costs for mineral extraction.

______________

Government Law Base June 19, 2015;

The Environmental Protection Law Base June 23, 2014;

Mineral Law Base November 17, 2010;

The French Base for Charge and Charge of August 28, 2001;

Follow. Okay. The Minister of Finance,

Government It has issued a regulatory decree on environmental protection for mineral exploitation.

Chapter I

GENERAL REGULATION

What? 1. The adjustment range and subject charges

1. This decree rules on the subject of charge, the taxpayer, the fall, the charging method and the management use of the environmental protection fee for mineral exploitation.

2. The subject of the environmental protection fee for mineral exploitation by regulation at this decree is crude oil, natural gas, coal gas, metal minerals and non-metal minerals.

What? 2. Subject applies

This decree applies to organizations, individuals operating for mineral exploitation, state agencies and organizations, individuals involved in the management, environmental protection fees on mineral exploitation.

Chapter II

CATEGORIES, FEES, METHODS AND MANAGEMENT

USE OF ENVIRONMENTAL PROTECTION FEES FOR MINERAL EXPLOITATION

What? 3. M Come on c fee

1. The level of environmental protection for crude oil: $100,000; for natural gas, coal gas: 50 copper/m. ³ Natural gas obtained during the extraction of crude oil (companion gas): 35 copper/m. ³ .

2. Framework the environmental protection fee for other mineral exploitation under the Board of Issued Fees issued by this decree.

3. The level of environmental protection for mineral exploitation takes up to 60% of the cost of the corresponding mineral type stipulated at the Board of Issued Fees issued by this decree.

4. The specified cost base at the Board of Fees issued by this decree, the People's Council of the Provinces, the Central City of China (later known as the Provincial People's Council) decided to specifically scale environmental protection fees to each individual. The mineral applies locally to the right situation in every period of time.

What? 4. Cost Method

1. The environmental protection fee for mineral exploitation must submit in the filing fee calculated according to the following formula:

F = [(Q1 x f1) + (Q2 x f2)] x K

In it:

-F is the number of environmental protection charges filed in the period;

-Q1 is the number of ripstones emitted during the filing (m) ³ );

-Q2 is the number of mineral deposits mined during the period (tonne or m) ³ );

-F1 is a fee for the number of countries that are emitted: 200 d/m ³ ()

-f2 is the corresponding fee of each mineral mined (copper/tonne or copper/m). ³ );

-K is a charge factor according to the extraction method, in which:

+ Mining (including water mining such as titanium extraction, sand, river gravel): K = 1.05;

+ Mining and other forms of extraction (extraction of crude oil, natural gas, natural mineral water, and other cases): K = 1.

2. For the number of countries that are emitted during the coal mining process, it is not available for the end of 2017.

3. The number of impulsable stones in the filing fee is determined based on the investment project document building the mining work, the report assessment of the environmental impact and the fact that the land is emitted.

The Ministry of Finance chaired, in coordination with the Ministry of Natural Resources and the Guide Environment (Q1) which specifies the number of ground-fired stones (Q1) at Clause 1 Article.

4. The number of mineral deposits in the period to determine the number of environmental protection fees must be filed as the actual amount of mineral exploitation in the actual filing (Q2). The case of mining minerals must go through, recruit, classify, enrich before the sale and other cases that need to be regulated, the actual conditions for mining and the technology of mineral processing on the site, the Department of Natural Resources and Environment. In collaboration with the local tax department to program the provincial People's Committee to decide the rate of the amount of mineral deposits into the number of mineral deposits, the number of mineral deposits is based on the environmental protection fee for each mineral. I mean, the local reality.

What? 5. Management using the environmental protection fee for mineral mining.

1. The environmental protection fee for mineral exploitation, not including crude oil and natural gas, coal gas is a 100% local budget collection to support the protection and investment industry for the local environment where mineral mining operations are located in the United States. under the Environmental Protection Law and State Budget Law, according to the following specific content:

a) Prevention and limitation of adverse effects on the local environment where mineral exploitation activity;

b) overcome degradation, pollution of the environment due to mineral mining activity;

c) Keep sanitation, protect and reconstruct the local environment landscape where mineral exploitation activities are located.

2. The environmental protection fee for crude oil and natural gas, coal gas is a 100% central budget collection to support the protection and investment for the environment according to the regulation of the Environmental Protection Law and State Budget Law.

3. People ' s Provincial Committee of the Council of the People's Council on the same level provides the use of environmental protection for environmental protection at the site of mining operations.

4. Every year, the environmental protection agency has a public responsibility for the number of environmental protection fees submitted by businesses.

Chapter III

EXECUTION CLAUSE

What? 6. Effect of execution

1. This decree has the enforcement effect since 1 May 2016 and replaces the Protocol No. 1. 74 /2011/NĐ-CP 28 May 2011 of the Government on the Environmental Protection fee for mineral exploitation.

2. Since this Decree is effective, the case where the Provincial People ' s Council has not issued a new fee under the regulation at the Appendix Framework issued by this decree continues to apply the issued fee; alone for the ore-based ore. Aluminium, bauxite; fenspat, serecite, and graphite, where the Provincial People's Assembly has not issued a new fee, applies the maximum level of regulation at the Annex to the Board of Applicable Charges.

What? 7. The organization performs

1. The Ministry of Finance directed, submit, manage the use of environmental protection against mineral mining regulation at this Decree and direct the tax agency coordination with the local Environment and Natural Resources management agency that organizes the management of the charge in accordance with regulations. set at this decree and the provisions of the tax management law.

2. The People ' s Committee of the Provinces, the Central City of the Central City, is responsible for directing the agency and the local Environment Management Authority within the scope of its functions, duties, and powers responsible for providing information, documentation of organizations, and other institutions. Individuals are allowed to exploit local mineral deposits for the Tax Authority and in coordination with the Tax Authority closely governing the provisions for the provision of regulation at this Decree.

3. As late as July 31, 2016, the Provincial People's Council issued a resolution on the environmental protection fee for mineral exploitation applied locally under the provisions of Article 4 Article 3 of this decree.

What? 8.

Ministers, peer-to-peer agencies, government ministers of the Government, Chairman of the People's Committee of the provinces, municipalities of the Central Committee and the organizations, the individual involved in the execution of this decree.