In accordance with the Circular No. 66/2016/TT-BTC dated April 29, 2014 of the Ministry of Finance guiding the implementation of the Government’s Decree No. 12/2016/ND-CP of February 19, 2016, on environmental protection charge on mineral exploitation, No later than March 31 annually, environmental protection charge collecting agencies shall make public the volume of exploited minerals, the volume of earth and stone excavated and discharged and the charge amount paid by each enterprise in the previous year in the mass media.
Also in accordance with this Circular, a mineral exploiter shall submit an environmental protection charge declaration dossier to the tax agency at which it declares and pays royalties. In case no environmental protection charge for mineral exploitation arises in a month, a charge payer shall still fill in and submit a charge declaration form to the tax agency. In case a mineral purchaser registers to pay environmental protection charge on behalf of mineral exploiters, it shall submit a charge declaration dossier to its managing tax agency. The deadline for making a monthly charge declaration to a tax agency is the 20th of the subsequent month.
Environmental protection charge for mineral exploitation shall be exempted for cases of exploiting minerals for used as ordinary building materials within the residential land area under the use rights of a household or an individual to build a work of such household or individual therein; and exploiting earth and stone for leveling grounds or building security and defense works and for prevention, control and mitigation of natural disasters.
This Circular takes effect on June 13, 2016, and applies to the declaration and payment period starting from May 2016.
