Takes effect on January 01, 2017, the Decree No. 164/2016/ND-CP dated December 24, 2016 of the Government on environmental protection charge on mineral exploitation prescribing that the rates of environmental protection charge on mineral exploitation are VND 100,000/ton for crude, VND 50/m3 for natural gas and coal seam gas, and VND 35/m3 for natural gas obtained from crude oil exploitation (associated gas).
For mineral exploitation, the environmental protection charge tariffs are from VND 10.000 /ton – VND 270,000/ton; within that, the maximum charge rate is VND 270,000/ton for Gold ore; Platinum ore; Silver ore, tin ore; Lead ore, zinc ore; Cobalt ore, molybdenum ore, mercury ore, magnesium ore and vanadium ore, and the minimum charge rate of aluminum ore, bauxite ore is VND 10,000/ton; for manganese ore, wolfram ore, antimony ore, the minimum charge rate is VND… The rate of environmental protection charge for salvage exploitation of a mineral equals 60% of that on exploitation of such type of mineral specified in the charge tariff.
Besides, the Decree also promulgates the payable amount of environmental protection charge on mineral exploitation in a charge payment period. Accordingly, the payable environmental protection charge amount in the period equals the volume of earth and stone excavated and discharged in the period (m3) multiplied by the charge rate applicable to earth and stone excavated and discharged, which is VND 200/m3 plus the volume of mineral ore exploited in the period (ton or m3) multiplied by the charge rate applicable to the exploited mineral (VND/ton or VND/m3) and then multiplied by the charge calculation coefficient based on the method of exploitation.
A mineral exploiter shall submit a dossier of environmental protection charge declaration to its directly managing tax agency of the locality where such exploiter makes declaration for royalty payment. The deadline for environmental protection charge declaration is the 20th day of the subsequent month.
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