Pursuant to the law No. 60/minerals 2010/QH12;
The base fee and Ordinance No. 38/2001/PL-UBTVQH10;
Pursuant to Decree No. 57/2002/ND-CP dated 3/6/2002 and Decree No. 24/2006/ND-CP dated 6/3/2006 amending and supplementing a number of articles of Decree No. 57/2002/ND-CP dated 3/6/2002 detailing the Government's enforcement of the Ordinance on fees and charges;
Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of finance;
After the opinion of the Ministry of natural resources and the environment at no. 2918/BTNMT-TC on 09/8/2011, the Ministry of Finance regulates the level of currency, currency, payment, management and licensing fees for the use of active minerals, as follows: article 1. Organizational fee payers, individual Vietnam and abroad when the State Agency has the authority to license works for minerals as defined in the law on mineral resources must pay a licensing fee mineral activities as prescribed in this circular.
Article 2. The level of fee 1. The level of licensing fee mineral activities are specified as follows: a) for exploration activities:-area exploration is under 100 hectares (ha), the currency is 4,000,000 VND/01 license;
-An area of exploration from 100 hectares to 50,000 hectares, the currency is 10,000,000 VND/01 license;
-An area of exploration on 50,000 hectares, the currency is 15,000,000 VND per 1 license.
b) for mining activity: income specified in Expression level of collecting licensing fees for mining operations, attached to this circular.
c) exploit to take advantage of currency: the level of currency is 5,000,000 VND/01giấy.
An extension of the license, the license again when the transfer, inheritance, it was renewed the license, assignment, succession must submit the fee by 50% of the fee level corresponds to the level of currency mentioned above.
2. licensing fee mineral collecting activities in Vietnam. The case held, foreign individuals wishing to pay in foreign currency, the currency according to the exchange rate on the average transaction currency market banks by the State Bank of Vietnam announced at the time of collecting the money.
Article 3. Collecting, filing, management and use of fees 1. The State Agency has the authority to license the activity held responsible mineral collecting licensing fees of mineral activities.
2. The agency fee is responsible for performing registration, Declaration, filing fees to the State budget as defined in circular No. 63/2002/TT-BTC on 24/7/2002; Circular No. 45/2006/TT-BTC dated 25/5/2006 amending, supplementing circular 63/2002/TT-BTC on 24/7/2002 of the Ministry of Finance shall guide the implementation of the legal provisions regarding fees and circular No. 28/2011/TT-BTC on 28/02/2011 the Ministry of Finance shall guide the implementation of some articles of the law on tax administration Guide, Decree No. 85/2007/ND-CP dated 25/5/2007 and the Decree No. 106/2010/ND-CP dated 28/10/2010 of the Government.
3. license fee mineral activity is revenues in the State budget. Collection agency fees to perform file the full amount of the fees collected to the State budget according to the Chapter, type, paragraph, section and subsection of the index of the current state budget.
Article 4. Effect 1. This circular has effect from 1/11/2011.
2. This circular replaces circular No. 155/2009/TT-BTC on 11/10/2010 of the Ministry of finance regulations currency lodging, and managing, licensing fees for the use of active minerals, exclusive fee mineral exploration; Circular No. 16-TT/LB on 11/3/1993 of the Ministry of finance-heavy industry regulations licensing fees collected to investigate the geology and mining and decision No 1186/2009/QD-BTC dated 26/5/2010 of the Minister of finance regarding the revised circular No. 184/2009/TT-BTC dated 15/9/2009 of the Ministry of finance regulation mode , submission, management and use of licensing fees, the fee mineral activities exclusive of mineral exploration.
3. in the implementation process, if there are obstacles, suggest that the agencies, organizations, personal reflections in time about the Ministry of finance to study, guide.,.