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The Decree 137/2005/nd-Cp: On Charges Of Environmental Protection Against Mining

Original Language Title: Nghị định 137/2005/NĐ-CP: Về phí bảo vệ môi trường đối với khai thác khoáng sản

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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 environment protection 27 December 1993;
Pursuant to the law on mineral 20 March 1996 and the law amending and supplementing some articles of the law on mineral resources on June 14, 2005;
Pursuant to the law on State budget of 16 December 2002;
Basing the Ordinance fees and charges on August 28, 2001;
According to 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, porphyry, clay, gravel, gypsum, sand, soil, coal, mineral and Placer titanium (ilmenite).
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 by the absolute amount calculated on a unit of mineral products in the place of exploitation, in particular the following: STT mineral unit level of currency (VND) 1 stone: a Stone, cement-making m3 minerals industry, the building materials of 2,000 m3 b stone , doing handicrafts (gabbro, granite, marble ...)



m3



500.000



2



Tràng thạch



m3



20.000



3



Sỏi



m3



4.000



4



Sét



Tấn



1.500



5



Thạch cao



Tấn



2.000



6



Cát:


 

 


a



Cát xây dựng (cát san lấp), cát vàng (cát xây tô)



m3



2.000



b



Cát thuỷ tinh



m3



5.000



7



Đất:


 

 


a



Đất để san lấp



m3



1.000



b



Đất làm cao lanh



m3



5.000



8



Than:


 

 


a 6,000-ton coal b 2,000 9 Tons of mineral water, peat nature m3 2,000 10 Titanium (ilmenite) Placer 30,000 tons of article 5. Environmental protection charges for mining local budget revenues is entitled to 100% (one hundred percent) to support the work of the local environment protection where mining activities, according to the specific content of the following: 1. To prevent and limit the adverse impact for the environment locally where mining activities.
2. Fix the degradation, environmental pollution due to mining activities.
3. Keep toiletries, protect and regenerate the landscape in local environment where the mining activity.
Article 6. Fee payers to protect environment for mining obligations: 1. To process your registration, filed with the tax authorities directly managed according to the form prescribed in the slowest time is 10 working days from the date of mining are allowed. The case of a 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 to the tax authorities is 5 working days at the latest, before the merger, amalgamation, Division, separation, dissolution, bankruptcy; Affairs, sell, lease, rent or change of State business operations.
2. full executive mode of vouchers, invoices, accounting books in accordance with the applicable state for each type of object.
3. Declare the amount payable monthly budget costs with tax authorities during the first 10 days 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. 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.
5. Manually calculated and filed charges of environmental protection against mining in the State budget at the Treasury where mineral extraction in the correct figures were declared to the tax authorities, the latest 25th of the next month.
6. within 60 days after the end of the year or the termination of mining activities, fee payers are finalizing the environmental protection charges filed against mining with the tax authorities. Within 10 days after the tax agency checking and notification, to submit fee payers enough missing fees (if any) on the budget; of fees already paid will be reimbursed or deducted the fee to be paid by the next period.
Article 7. The tax authorities have the task, the following powers: 1. Instructions, urging the organizations, individual mining declaring, file charges under the provisions of this Decree.
2. test, inspection Declaration, filing fees, settlement fees protect environment for mining; case of fee payers have not made or done yet thick enough, invoice and voucher regimes, 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.
3. Handling of administrative violations of environmental protection charges for mining under the authority and in accordance with the law.
4. Keep and use of materials, materials that mining facility and other objects provided according to the prescribed regimes.
Chapter III the TERMS of the IMPLEMENTATION of article 8. 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 9. 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 10. The Decree has effect from January 1, 2006.
Article 11. The Ministry of Finance shall guide the implementation of this Decree.
Article 12. 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.