Decree on environmental protection charges for mining _ _ _ _ _ _ _ _ _ _ _ _ _ _ based on Government Organization Law June 19, 2015;
Pursuant to the law on environmental protection on June 23, 2014;
Mineral Law base on November 17, 2010;
Basing the Ordinance fees and charges on August 28, 2001;
According to the recommendation of the Minister of finance, the Government issued the Decree on environmental protection charges for mining.
Chapter I GENERAL PROVISIONS article 1. Scope and object expense 1. This decree regulating the subject, who filed charges, currency, charging and management methods used in environmental protection charges for mining.
2. the subject of environmental protection charges for mining under the provisions of this Decree is crude oil, natural gas, coal gas, metallic minerals and non-metallic minerals.
Article 2. The object of this Decree apply apply to organizations, individual mining operations, the State bodies and organizations and individuals involved in the management, the costs of environmental protection against mining.
Chapter II category, rates, METHODS and MANAGEMENT USING ENVIRONMENTAL PROTECTION CHARGES for MINERAL MINING article 3. Fees of 1. Environmental protection fee for crude oil: 100,000/ton; for natural gas, coal gas: 50/m3. Private natural gas obtained during the extraction process of crude oil (gas): 35/m3.
2. The frame of environmental protection fee for other mining according to frame the fees attached to this Decree.
3. environmental protection fee for artisanal mining by 60% of the cost of the respective mineral regulation in the frame rate Schedule attached to this Decree.
4. the prescribed fee at base frame schedule of fees attached to this Decree, the people's Council of provinces and cities under central (hereafter referred to collectively as the provincial people's Council) decided to specifically charges the environmental protection level for each type of mineral that apply locally to suit the actual situation in each period.
Article 4. Charging method 1. Environmental protection charges for mining are filed in the States filed the charge is calculated according to the following formula: F = [(Q1 x f1) + (f2 x Q2)] x K where:-F is the number of environmental protection charges are filed in the States;
-Q1 is the number of rock caught exposed emissions in States filed charges (m3);
-Q2 is the amount of mineral ore extraction in the monolithic States (MT or m3);
-f1 is a fee for the number of rock caught exposed discharged: 200 d/m3;
-f2 is the corresponding costs of each type of mineral extraction (copper/ton or/m3);
-K is the coefficient of the charge according to the method of exploitation in which: mining mine + (including exploitation by countries such as titanium mining, sand and gravel bed): K = 1.05;
+ Mining and other forms of exploitation (exploitation of crude oil, natural gas, natural mineral water and the remaining case): K = 1.
2. With regard to the number of rock caught exposed discharged in the process of coal mining, at no additional charge to the end of 2017.
3. number rock caught exposed emissions in States filed charges are determined based on the project document construction mining works, the report reviews the environmental impacts and actual ground contact loading emissions.
The Ministry of finance, in collaboration with the Ministry of natural resources and environment guidelines determine the number of rock caught exposed emissions (Q1) specified in paragraph 1 of this article.
4. The amount of mineral exploitation in the States to determine the number of environmental protection fee payable is the amount of mineral resources exploitation in the actual Declaration States filed the charge (Q2). The case of mineral exploitation is through willing, classification, enrichment before selling out and the other cases which need to convert, to base the actual conditions of extraction and mineral processing technology on the area, the Department of natural resources and the environment, in collaboration with the local tax Bureau to the provincial people's Committee decision on conversion rates from mineral quantity the finished product out the amount of mineral resources mining as a base of environmental protection charge for each type of minerals to suit the actual situation of the locality.
Article 5. Manage the use of environmental protection charges for mining 1. Environmental protection charges for mineral extraction, excluding crude oil and natural gas, coal gas is a local budget revenues to enjoy 100% to support the investment and protection for the local environment where mining activities under the environmental protection Law and the law on State budget , according to the specific content of the following: a) to prevent and limit the adverse impact for the environment locally where mining activities;
b) overcome a recession, pollution due to mining activities cause;
c) preserving, protecting and reproducing the landscape in local environment where the mining activity.
2. environmental protection charges for crude oil and natural gas, coal gas is the central budget revenues to enjoy 100% to support the investment and protection for the environment in accordance with the law on environmental protection and the law on the State budget.
3. the people's Committee of the provincial people's Council the same level layout using source environmental protection charges for environmental protection in mining activities.
4. Each year, the costs of environmental protection is responsible for the cost of publicity for environmental protection by enterprises has filed.
Chapter III the TERMS of the IMPLEMENTATION of article 6. Effect 1. The Decree has effect from last May 1, 2016 and replacing Decree No. 74/2010/ND-CP on January 28, 2011 by the Government on environmental protection charges for mining.
2. From the date of the Decree has effect, cases of provincial councils has not issued new fees prescribed in the schedule of fees frame appendix attached to this Decree shall continue to apply fees; particularly for aluminium ore, ore Bosnia-Sydney (bauxite); feldspar, serecit and graphite, the case of provincial councils has not yet issued the new fees shall apply to the maximum levels specified in annex frame rate Schedule attached to this Decree.
Article 7. Implementation 1. The Ministry of Finance shall guide the currency, payment, management using environmental protection charges for mining provisions in this Decree and directed tax authorities in cooperation with the resource management agency and the local environmental organizations manage costs according to the provisions of this Decree and the regulations of the tax administration law.
2. the people's committees of provinces and cities under central are responsible for directing resource management agency and the local environment in the range of functions, duties and powers of their responsibility to provide information and documents about the Organization, individuals are allowed to exploit local minerals for tax authorities and in cooperation with the tax authorities closely the object file charges specified in this Decree.
3. At the latest until 31 July 2016, provincial people's Council issued the resolution on environmental protection charges for mining applied locally under the provisions of paragraph 4 of article 3 of this Decree.
Article 8. Responsibility of Ministers, heads of ministerial agencies, heads of government agencies, the Chairman of people's Committee of the province, central cities and organizations, individuals responsible for the implementation of this Decree.