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The Decree 203/2013/nd-Cp: Regulation On The Method Of Calculation, The Amount Granted Mining Rights

Original Language Title: Nghị định 203/2013/NĐ-CP: Quy định về phương pháp tính, mức thu tiền cấp quyền khai thác khoáng sản

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THE GOVERNMENT.
Numbers: 203 /2013/NĐ-CP
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, November 28th, 2013

DECREE

The regulation of the calculation, the amount of money that grants the mineral rights to the mineral.

_____________________

Government Law Base December 25, 2001;

Mineral Law Base November 17, 2010;

At the suggestion of the Minister of Natural Resources and Environment,

The government issued a regulatory decree on the calculation, the amount of money that grants the mineral rights to the mineral.

Chapter I

COMMON RULES

What? 1. The adjustment range

This decree rules out the 3 Articles 77 mineral laws on 17 November 2010 of the 12th National Assembly.

1. The calculation, the amount of money that grants the rights to the mineral.

2. The method of recording, management mode and the use of money for mining the mineral.

What? 2. Subject applies

1. State agencies perform the work, capture, manage, and use the money for mining the mineral.

2. Organization, individuals licensed to exploit the exploitation of mineral rights.

What? 3. Explain words

In this decree the words below are understood as follows:

1. The geological reserves are part or all of the mineral reserves in the area that have visited the state agency with the authority to approve.

2. The amount of charge of mining for mineral exploitation (Q) is the amount of geology located within the area boundaries that are licensed to exploit.

3. The extraction reserves are in the area boundaries permitted to exploit; in which, it has eliminated a portion of the reserves due to the application of an extraction method or a furnace tunnel to ensure the feasibility of the extraction process.

4. The mineral recovery coefficient associated with the extraction method (K) 1 ) is the ratio between the geological reserves that have been partially removed due to the design of the extraction method and the geological reserves within the licensed area boundaries.

5. The level of deposit of mineral extraction (R) is specified by the percentage (%) of the original ore value of the mineral sector that is allowed to be mined. This value is defined on the basis of geological reserves, resource tax rates, and mineral recovery coefficiers related to extraction, economic-social conditions.

Chapter II

INCOME, METHODOLOGY, METHOD OF RECORDING, FILING, MANAGEMENT MODE AND USE OF THE AMOUNT OF MINERAL EXPLOITATION RIGHTS

What? 4. Level of Mineral Extraction (R)

The amount of income for mineral exploitation (R) is regulated by the group, the mineral is valued at 1% to 5%, which is shown at the Appendix I accompanied by this decree.

What? 5. Power of mineral rights mining

The amount of mineral rights to the mineral is calculated according to the following formula:

T = Q x G x K 1 x K 2 x R

In it:

T-The money for mining minerals; the unit of Vietnam;

Q-The amount of deposit of mineral rights to mineral exploitation is specified specifically at Article 6 This decree; the unit is m ... 3 , tons;

G-The value of the amount of mineral exploitation is specified in particular at Article 7 of this decree; the unit counts as copper/unit of reserves;

K 1 -The mineral recovery coefficient associated with the extraction method, which is regulated: Exploration of the K 1 = 0.9; mining of the K furnace 1 = 0.6; mining of mineral water, natural hot water and other K-K cases 1 = 1.0;

K 2 -The coefficient relates to economic conditions-difficult societies and particularly difficult to apply according to the portfolio of investment incentives issued by the Government: The mineral exploitation area of the economic zone-particularly difficult social, K-and-be. 2 = 0.90; mineral mining area in the economic zone-difficult society, KJ. 2 = 0.95; mineral mining areas belong to the rest, Kp. 2 1.00;

R-The amount of income for mineral exploitation; the unit is percentage (%).

What? 6. reserves to charge the mineral rights charge

The reserves to calculate the amount of mineral exploitation are determined by the following cases:

1. For the Mineral Extraction Permit prior to the 2010 Mineral Law Day in effect, the amount of charge of the mineral rights to the mineral exploitation is the remaining reserves as of July 1, 2011. The specified is as follows:

a) The case of the stored reserves in the extraction permit is the geological reserves: Taking the reserves in the subtracer (-) to the extraction of the mined quantity has been calculated to be changed to geological reserves. The volume of reserves that exploited the amount of geology is done by taking the mined reserves (:) for the mineral recovery coefficient of the extraction method;

b) The case in the extraction permit does not record the amount of geology and only records of the extraction of the extraction: Taking the reserves in the subtracer (-) to the stored reserves and divided (:) for the mineral recovery coefficient of the extraction method;

c) The case in the extraction of resource logging is allowed to exploit, the extraction capacity of the year and the extraction capacity or only the extraction capacity of the year and the extraction deadline: Taking the 5-core mining capacity (x) with the remainder of the license. and split (:) for the mineral recovery coefficient of the extraction method;

d) The case in the mining license volume of the volume of commodity products (e.g. the number of bricks, vomiting or other cases) and the time of execution: Take the consumption of raw materials/product units in the private investment project (x) with the volume of goods. produce during the year, kernel (x) with the remaining extraction deadline of the license and division (:) for the mineral recovery coefficient of the extraction method;

The case of mineral extraction is mineral water and natural hot water: Water flow. 3 /day-night on the kernel level (x) with the remaining extraction deadline of the License;

e) The storage computing facility has mined for the specified cases at Point a, b This is listed under the report of the resource tax payment and testimonies, the annual relevant legal document of organizations, individuals.

2. For mineral extraction licenses issued after the 2010 Mineral Law Day in effect and prior to this Decree date comes into effect: The amount of charge of mineral exploitation of mineral exploitation is identified similarly to Point a, Point b and Point 1 This Article; in which the reserves are mined by zero (0).

3. For licenses granted by the state authority to permit non-mandatory exploitation of exploration, regulation at Article 65 of mineral law, the amount of deposit of mineral exploitation of mineral rights applies at the Point of 1 Article 1 Article. Hey.

4. The case for the extension of the mineral exploitation license, the organization, the individual must submit the amount of mineral exploitation of the mineral to the greater portion of the reserves than the reserves that have paid the mineral rights to the mineral.

5. The case cannot be imposed on Clauses 1, 2, 3, 4 This process reviews the rest of the reserves. The costs associated with the evaluation of the reserves, the individual are licensed for the mining of the mineral.

6. For mineral extraction licenses issued after the date of this Decree is valid, in the license to show the amount of geology that is reserves to charge the mineral rights to the mineral.

What? 7. The value of the deposit of mineral exploitation

The price of money for mining the mineral rights is determined by the value of resource tax due to the provincial committee of the provinces, the central city of the Central Committee (collectively known as the Provincial People's Committee), announced and at the time of the power of mining. The mineral is in effect. The specified rules are as follows:

1. Each mineral species in a mineral mining area only applies a price of money to the mineral exploitation of the mineral.

2. The case in an area of mineral extraction, the following product has many types and each type of varying price, applies the average value of the price.

3. For the mineral type that has no resource tax value or must adjust the resource tax price due to no further consistent compliance, the Department of Natural Resources and Environment, coordination with price-building related agencies; appraisal Finance Department, and Financial Services. The People's Committee is approved.

What? 8. The sequence, the money profile for mining the mineral

1. For the pre-date mineral extraction permit this Decree is valid:

a) Organization, individuals granted the mineral-mining license filed by the mineral deposit of the mineral rights to the mineral and mineral deposits of Vietnam and the Department of Natural Resources and the Department of Natural Resources and Environment under the authority to license the exploitation in the space of time. 60 (sixty) of the day, since the date of this decree is effective;

b) The deposit of the amount of mineral rights mining includes:

-The self-manifold self-release of the mineral rights for mineral exploitation by Form 01 at Annex II is accompanied by this decree: 02 (two).

-A copy of the mineral extraction license: 01 (a) copy.

-The annual resource tax filing report; testimonies, legal documents proving the mineral deposits were mined as of June 30, 2011.

2. For the Mineral Extraction Permit not through the auction of mineral exploitation rights and after the date of this Decree is valid, it must be made to pay the amount of mineral exploitation by prescribed prior to licensing.

What? 9. Take on, charge and approve the money mining rights

1. Vietnam ' s Directorate of Geology and Mineral Resources, Department of Natural Resources and Provincial Environment as the agency for the reception, examination, validation of the legalization, the full extent of the cash records that grant mineral exploitation by organization, individual submitted; organization and presentation. Minister of the Ministry of Natural Resources and Environment, Chairman of the Provincial People's Committee approved the grant of the mineral rights to the mineral-mining authority under license No. 02 and Form 03 at Annex II accompanied by this decree.

2. The case of the mineral area is allowed to be mined on the intercity, the interdistrict; the deposit of mineral rights is divided by the amount of deposits of the mineral sector. The area is based out of the mineral extraction permit in each province.

3. Vietnam ' s Department of Geology and Mineral Resources, Department of Natural Resources and Provincial Environment to approve the money-mining royalties for the local tax department where the mineral sector is licensed to exploit and inform the organization, the individual is said. Mining rights.

What? 10. Announces the Mineral Exploitation of mineral rights

When receiving a written approval of the mineral rights deposit, the slowest of 10 (ten) days of work, the local tax department where the mineral sector is licensed to exploit the release of the payment of mineral exploitation by Form 04 at Annex. The second continent is accompanied by this decree, which sends the organization, the individual is granted the right to exploit the mineral.

What? 11. The income method for mining the mineral

1. Nbl once equal to 100% of the total amount of mineral exploitation rights to the following cases:

a) The remaining time of extraction in the extraction permit or the new level is equal to or below 05 (year) years;

b) The total value of the mineral exploitation authority is equal to or less than 01 (one) billion copper.

2. Nbl multiple times for cases that do not belong to this 1 Article and is prescribed as follows:

a) The amount per hand is calculated as follows:

-For the pre-date pre-date mineral mining licenses take effect: First time the announcement of the state agency has jurisdiction; the post-annual collection continued (before March 31 the following year) and complete the collection of the following year. Before a five-year license expires. Specific to the formula as follows:

I - = T: (X-4)

I - -The amount of mineral rights to the mineral must be filed annually; the Vietnamese.

T-the sum of the right to exploit the mineral must submit; the Vietnamese;

X-The number of the years of the rest of the year was left;

-For mineral mining licenses after this Decree date comes into effect: The first fall before the grant of the license to exploit; the following year's continuous fall (before March 31 the following year) and completion of the first half of the deadline. Excuse me. Specific to the formula as follows:

I - = 2T: X

I - -The amount of mineral rights to the mineral must be filed annually; the Vietnamese.

T-the sum of the right to exploit the mineral must submit; the Vietnamese;

X-The number of years is mined; the year;

b) The amount of money submitted from the second time must be multiplied by the amount of price difference in the amount of mineral exploitation of the mineral. Specifically as follows:

I n = T - x G n : G

I n -The first payment; the Vietnamese;

I - -The yearly payment; the Vietnamese;

G. n -The price of money for mining the mineral at the time of the filing of the n; copper/unit reserves;

G-The value of the first mineral extraction of mineral rights; copper/unit reserves;

c) During extraction, the organization, the individual may suggest changing the number of times the submit and increase the amount must submit to the other times.

3. The first time for the first time to pay for the first time in the market was 90 (ninety) of the date of the date of receiving the notice of the local tax rate; the following times the slowest was March 31 the following year. After these times, in addition to the amount of money that must submit to the announcement, the organization, the individual must pay a fine by the law of tax management legislation.

4. The case of large licensed mineral reserves, the remaining time of extraction and the average annual mining capacity cannot run out of untapped reserves; the organization, the individual may apply for the regulation of the capacity to exploit the capacity or storage. -No. The money for mining the mineral is carried out under the existing mining license and is accordingly adjusted when the replacement of the exploit is legally valid.

What? 12. The method of applying for mineral exploitation

1. Money for mining the mineral makes up 70% for the central budget, 30% for the local budget, for the Central Committee issued by the Central Committee; 100% for the local budget, for the license issued by the Provincial People's Committee.

2. Organization, individuals are granted the right to exploit the mineral deposits according to the Notice of the Local Tax Service. The collection, paying for the mining rights granted by the mineral is made in accordance with the regulation of the procurement and management of state budget revenues.

3. After receiving the certificate of filing money into the state budget, the organization, personally granted the rights to the mineral deposit of 1 copies for the Directorate of Geology and Minerals Vietnam for licenses under the licensing authority of the Ministry of Natural Resources and Environment. school or for the Department of Natural Resources and the Environment for a license under the licensing authority of the Provincial People ' s Commission to monitor, monitor.

What? 13. Make sure the cost of funding is a geological basis for geology, untapped mineral protection.

Each year the Department of Natural Resources and the Environment is funded by the task of investigating the basic geology of the mineral, the untapped mineral, and the time of the construction of the state budget, sending the financial agency, the Planning and Investment Authority. The base's ability to balance the budget and the bill revenues from the source of the revenue of the mineral rights to the mineral year of the plan is obtained by the hierarchy; the Financial agency considers, the sum of the allocation of the appropriation budget allocated to the judge, the decision.

What? 14. The organizational funding determines the amount of mineral exploitation rights

1. The cost of the organization for the organization of the organization determines the amount of mineral exploitation of the mineral made by the state budget and is deployed within the scope of the funding of the funds allocated to the Environment and Natural Resources and Environmental Protection Agency. State books.

2. The cost of determining the amount of mineral rights mining includes:

a) The survey costs, collection and processing of data, information to calculate the amount of mineral exploitation, including: Cash, public money under the current regime for direct labor (not including the cost of salaries for public employees who have enjoyed the salaries of salaries). according to the current regulatory regime), the cost of charge, shelter, vehicle, fostering overtime;

b) The conference, workshop, technical meeting to determine the money for mining rights;

c) The procurement of equipment, vehicles related to the identification of the money for mining of minerals (if any), stationing supplies;

d) The cost of inspection, the resulting appraisal determined the money for mining of the mineral;

Other expenses directly related to the organization determine the value of the mineral rights to the mineral.

3. The Ministry of Natural Resources and Environment, the Provincial People's Committee, is responsible for the management, use, and funding of the organization that determines the amount of mineral exploitation of the mineral in accordance with the current regime and regulation.

Chapter III

RESPONSIBILITY FOR EXECUTION

What? 15. The responsibility of the agencies in the operation, the income granted to mineral exploitation

1. Vietnam ' s Directorate of Geology and Mineral Resources is responsible:

a) The employer, appraisal of the amount of mineral rights to the mineral, must submit, the grant has the authority to approve; send text approval of the deposit of mineral exploitation rights under the licensing authority of the Ministry of Natural Resources and the Environment and the money must be filed before December 31, annually for the Local Tax Service where the mineral sector is licensed to exploit;

b) Testing, monitoring during the process of engineering methods and job categories is inscribed in the Exploration License for mineral regions under the licensing authority of the Ministry of Natural Resources and Environment to ensure reliability in the body ' s body. the reserves and charge of the mineral rights that exploit the mineral;

c) Check, inspectors on the work of money-granting of mineral exploitation in the localities;

d) The annual report for the Secretary of the Ministry of Natural Resources and the Environment on the Public Rights of Procurement Of Mineral Exploitation in the country; aggregation and reporting of the Prime Minister.

2. The Department of Natural Resources and Environment is responsible:

a) The preterm, appraisal of the amount of mining the mineral rights to the mineral must submit, the authorship has the authority to approve; send text approval of the deposit of mineral exploitation by the jurisdiction of the Provincial People's Committee and the money must be filed before the day. December 31 annually for the Local Tax Service where the mineral sector is licensed to exploit;

b) The construction site, which regulates the value of the granting of the grant resource tax, is approved and sent to the Directorate of Geology and Mineral Vietnam before 30 October of the year;

c) Testing, monitoring during the examination of the engineering method and job categories are inscribed in the Exploration License for mineral areas of the jurisdiction to ensure reliability in the identification of the reserves and the pre-level calculation. The right to exploit the mineral;

d) A year of aggregation of the amount of work on the amount of income of the mining of mineral deposits at the local People's Commission, and reports the Ministry of Natural Resources and Environment to sum up the Prime Minister's report.

3. Local Taxation Service where mineral areas are licensed to exploit the responsibility:

a) Ra's announcement to the organization, personally: Blisters granted the rights to the mineral; the money was slow, the fines under the rule of law on tax management due to the overdue notification of the Notice (if any);

b) Provide information relating to the payment of mineral exploitation rights to the General Geology and Mineral Resources of Vietnam or the Department of Natural Resources and Environment according to licensing;

c) Overall, the accounting, which reported the amount of income granting the mineral exploitation by the current regime.

What? 16. The organization ' s responsibility, the individual pays the grant of mineral exploitation

1. Nlisters granted the mineral rights to the mineral in the right time according to the Tax Agency ' s Notice.

2. The case has the need to adjust the number of times to submit and increase the amount that must submit each time, the document is required by Form 05 at Annex II accompanied by this decree, sending the licensing authority.

3. The case of paying the mineral rights to mining the mineral into the state budget after the statute of limitations, then in addition to the amount of money filed by the Notice, also pay a fine by the law of the law on tax management.

4. The case of transfer of mineral rights to the mineral is organized, the individual must complete the obligation to pay the mineral exploitation authority as of the time of the transfer.

Chapter IV

EXECUTION CLAUSE

What? 17.

This decree has been in effect since 20 January 2014.

Repel 42 Protocol 15 /2012/NĐ-CP March 9, 2012 of the Government Regulation law enforcement of certain provisions of the mineral law.

What? 18. The organization performs

The ministers, the chief of the government, the Head of the Government, the Chairman of the Government, Chairman of the People's Committee of the provinces, the city of the Central Committee and the organization, the individual is responsible for the implementation of this decree.

TM. THE GOVERNMENT.

Prime Minister

(signed)

Dao Dung