CIRCULAR guide implementation of Decree No. 63/2008/ND-CP on 13/5/2008 by the Government on environmental protection charges for mining _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ pursuant to Decree No. 63/2008/ND-CP on 13/5/2008 by the Government on environmental protection charges for mining;
Pursuant to Decree No. 57/2002/ND-CP dated 3/6/2002 detailing the Government's enforcement of the Ordinance on fees and charges and Decree No. 24/2006/ND-CP dated 6/3/2006 of the Government revising, 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;
The Ministry of finance instructed some points about environmental protection charges for mining as follows: i. CALCULATION of CHARGES and LEVEL 1. Environmental protection charges for payable mining in States filed charges are calculated as follows: environmental protection charges for mining to be paid in the period (copper) = the number of each type of mineral extraction (or m3) x the corresponding income (VND/ton or cubic meters) 2. The amount of mineral extraction to determine the number of environmental protection fee payable is the amount of mineral resources exploitation in the actual Declaration States filed the charge, irrespective of the purpose of exploitation (for sale immediately, bring the Exchange and internal consumption, the reserves the next production...) and the technology of extraction (craft motor,) or regions, mining conditions (mountains, middle, plain, difficult mining conditions, complex ...). The case of mineral exploitation right through the processing, enrolment ready before selling out to the base, the actual conditions of extraction and mineral processing technology to exchange rate regulations from the amount of mineral products consumption off the amount of mineral resources mining as a base charge environmental protection, for each type of minerals for the match.
3. environmental protection charges for mining was recorded in Vietnam. The case suggested fee payers filing in foreign currency are currency in foreign currency on the basis Exchange off Vietnam bronze according to the exchange rate on the inter-bank foreign currency market by the State Bank of Vietnam announced at the time.
II. Registration, DECLARATION And FILING FEES 1. Fee payers to protect environment for mining obligations: a) registered environmental protection charges filed against mining with tax authorities directly managed by the form attached to this circular in the slowest time is 10 working days from the date of mining are allowed.
b) Declaration of environmental protection charges for monthly mining January PROVINCIAL form attached to circular No 60/2007/TT-BTC dated 14/6/2007 of the Ministry of Finance shall guide the implementation of Decree No. 88/2007/ND-CP dated 25/5/2007 detailing the Government's implementation of some articles of the law on tax administration with tax authorities according to the provisions in paragraph 3 Article 7 Decree 63/2008/ND-CP c) the process for submission of environmental protection fees for mining on State Treasury perform as specified in circular No. 80/2003/TT-BTC on 13/8/2003 of the Ministry of finance focused Guide, the management of the State budget revenues through the State Treasury.
d) tax deadlines when the annual tax is 10 days after the tax agency and the settlement checks of notification under the provisions of Decree No. 88/2007/ND-CP dated 25/5/2007 detailing the Government's implementation of some articles of the law on tax administration. The number of excess fee will be reimbursed or counted in the number of environmental protection charges for payable mining of the next period.
2. for fee payers in the fixed costs of having to suffer under the provisions of article 25 of Decree 88/2007/ND-CP mentioned above, the number of fixed fees payable implemented the provisions of article 26 and article 27 of Decree 88/2007/ND-CP. 3. Case of small mining base, scattered, of environmental protection charges for mineral extraction have to file small and remote place in the State Treasury, the tax authorities are directly currency, then periodically submits to the State Treasury in accordance with circular No. 80/2003/TT-BTC on 13/8/2003 of the Ministry of Finance shall guide the focus the accounts receivable manager, the State budget through the State Treasury; If the type of mineral exploitation is focused on clues for the purchase and be the basis for the purchase of consent, then the tax authorities of the province, central cities can decide (in writing) to the Organization, individuals purchase minerals filed instead of environmental protection charges for mining for fee payers. The basis for the purchase of mineral is obliged to declare February PROVINCIAL form attached to circular No 60/2007/TT-BTC dated 14/6/2007 of the Ministry of finance, self, self submits and the settlement of environmental protection charges filed against mining as defined in paragraph 6 article 7 Decree 63/2008/ND-CP. III. IMPLEMENTATION 1. Basing regulations on the level of costs in clause 2 article 4 Article 5, Decree No. 63/2008/ND-CP and the guidance in this circular, the provincial people's Committee building environmental protection fee levels for each type of mineral exploitation in accordance with the actual conditions of the local provincial people's Council to decide the level of costs to implement the latest from on 01/01/2009.
2. This circular have effect after 15 days from the Post Gazette and replacing circular No. 105/2004/TT-BTC dated 30/11/2005 of the Ministry of Finance shall guide the implementation of Decree No. 137/2005/ND-CP dated 9/11/2005 by the Government on environmental protection charges for mining.
3. In the process of implementing, if difficult obstacles suggest that organizations, personal reflections on the Finance Ministry to study the resolution./.