Decree on environmental protection charges for mining the GOVERNMENT pursuant to the law on organization of the Government of 25 December 2001;
Pursuant to the law on environmental protection on November 29, 2005;
Basing the Ordinance fees and charges on August 28, 2001;
Considering the recommendation of the Minister of finance DECREE: chapter I GENERAL PROVISIONS article 1. This Decree regulates environmental protection charges for mining; the level of currency, currency, payment, management and use of environmental protection charges for mining.
Article 2. Subject to environmental protection charges for mining under the provisions of this Decree are: stone, Feldspar, sand, soil, gravel, coal, natural mineral, Placer titanium (ilmenite), the type of metallic minerals, apatít ore, crude oil and natural gas.
Article 3. Fee payers to protect environment for mining is the Organization, individuals exploit the mineral type specified in article 2 of this Decree.
Chapter II the LEVEL of CURRENCY, CURRENCY, payment, management and USE of the SCHOOL ENVIRONMENT PROTECTION FEES for MINERAL MINING article 4. Environmental protection fee levels for mineral extraction is regulated as follows: 1. Crude Oil: 100,000/ton; natural gas: 200/m3.
2. for minerals: STT mineral unit maximum income Level (copper) 1 stone: a stone, made of fine art (gabbro, granite, marble ...)



50,000 m3 b Ore gems (diamonds, Ruby, sapphires, emôrôt, alexandrit precious Opal, black, a dit, rôđôlit, pyrốp, tôpaz, spinel, Beryl, quartz crystals, crizôlit, pan, birusa, nêfrit ...)



C 50,000 tons of stone building materials usually 1,000 m3 d other rocks (rocks made of cement, industrial minerals, ...)



M3 m3 Feldspar 2,000 2 20,000 3 gravel, Pebble, sand-4,000 4 m3: a hotel in Golden Sands (sand) m3 3,000 5,000 m3 glass Sand b c The other 2,000 5 m3 of sand Soil types: a clay, brick making, tile, plaster ground b 1,500 m3 m3 m3 kaolin ground c 2,000 5,000 d other land types 1,000 6 m3 Coal 6,000 tons of coal: a b c 2,000 tons of peat types other than natural mineral waters 4,000 7 Ton m3 2,000 8 Titanium (ilmenite) Placer Ore apatít tons to 3,000 10 50,000 9 tons of mineral Ore, metal: a b 30,000 Tons of iron ore, manganese ore Tons 40,000 tons of lead ore c 180,000 VND 180,000 tons of zinc Ore d copper ore 35,000 Tons



30,000 tons of bauxite Ore e g Tin Ore tonnes of chromite Ore 40,000 tons to 180,000 h i mineral ores metals 10,000 tons of article 5. The base rate fee prescribed in clause 2 article 4 of this Decree, the people's Council, the central cities (hereafter referred to as the provincial level) specific decision charges the environmental protection level for each type of mineral exploitation in accordance with the actual conditions of the locality.
Article 6. Manage the use of environmental protection charges for mining.
1. environmental protection charges for mineral extraction, excluding crude oil and natural gas are the revenues of local budgets to enjoy 100% to support the investment and protection for the local environment where mining activities, according to the specific content here : 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 revenues to the central budget is entitled to 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.
Article 7. Obligations of fee payers to protect environment for mining.
1. Registration with tax authorities directly managed under the provisions of the slowest time is 10 working days from the date of mining are allowed.
2. full executive mode of vouchers, invoices, accounting books in accordance with the applicable state for each type of object.
3. Declaration of environmental protection charges for mining are filed monthly with the tax authorities according to the regulations and order filed charges on the State budget at the Treasury where mineral extraction in the correct figures were declared to the tax authorities at the latest is the 20th day of the next month; in the case, not the environmental protection costs incurred for mineral extraction, organization, individual mining still must declare and submit the declarations filed with the tax authorities. The Organization, individual mining must complete declaration, declaration form correctly and is responsible for the accuracy of the Declaration.
4. in case of merger, amalgamation, Division, separation, dissolution, bankruptcy; convert the property; delivery, sale, lease, rental of State enterprises or changes in operations, organization, individual mining must declare the amount of environmental protection charges for mining to be paid with the tax authorities and filed charges on the State budget at the Treasury where mining is 45 days at the latest from the date of the merger, merger, splitting, dissolution, bankruptcy; Affairs, sell, lease, rent or change of State business operations.
5. Provide documentation, accounting books, documents, invoices and records of other documents related to the computer and file charges for environmental protection against mining when tax authorities conduct testing, inspection or when the charge payers detect signs of violation of this Decree.
6. Slowly as 90 days from the date of the end of the calendar year or fiscal year, fee payers are finalizing the environmental protection charges filed against mining with the tax authorities.
Article 8. The task of the tax agency's powers and resource management bodies and the environment.
1. The tax authorities have the task, the following powers: a) instructions, urging the organizations, individual mining declaring, file charges under the provisions of this Decree;
b) testing, inspection Declaration, filing fees, settlement fees protect environment for mining; case of fee payers have not made or make incomplete mode of vouchers, invoices, accounting books, the tax authorities, in coordination with the local authorities, based on the mining situation of each fee payers to determine the amount of mineral extraction and determination of fees to be paid under the provisions of this Decree;
c) handling administrative violations of environmental protection charges for mining under the authority and in accordance with the law;
d) keep and use of materials, materials that mining facility and other objects provided according to the prescribed regimes.
2. the resource management agency and the local environment in the range of functions, duties and powers of their responsibility to provide information and documents on the subject are allowed to exploit local minerals for tax agencies and works closely with the tax authorities in the management fee payers according to the provisions of this Decree.
Chapter III article 9 ENFORCEMENT PROVISIONS. Complaints, accusations and the resolution of complaints, accusations of currency, payment, management and use of environmental protection charges for mining in this Decree shall be made under the provisions of the law on complaints and denunciations, law on fees.
Article 10. Fee payers, the Organization, the individual costs of environmental protection against mining there are violations of the provisions of this Decree, then depending on the nature and extent of the violation which dealt with administrative violations or prejudice criminal liability.
Article 11. The Decree has effect after 15 days from the date The report and replacing Decree No. 137/2005/ND-CP dated 9 November 2005 from the Government.

Since this Decree, there are enforceable until 31 December 2008 if provincial councils have yet to catch up with the new fee levels issued according to the provisions of article 4 and article 5 of this Decree shall be further applied a charge issued under Decree No. 137/2005/ND-CP dated 10 November 2005 of the Government; the case charges rates stipulated in Decree No. 137/2005/ND-CP dated 10 November 2005 of the Government higher than the maximum fee prescribed in clause 2 article 4 of this Decree shall follow the level of costs specified in this Decree. For these types of new minerals are added in paragraph 2 article 4 of this Decree shall be allowed only local currency after the provincial councils have decided to level specific costs according to the provisions of article 5 of this Decree. From January 2009, the local level must carry a fee prescribed in this Decree.
Article 12. The Ministry of Finance shall guide the implementation of this Decree.
Article 13. The Ministers, heads of ministerial agencies, heads of government agencies, the Chairman of people's Committee of the central cities, is responsible for the implementation of this Decree.