| THE MINISTRY OF FINANCE ------- No. 155/2010/TT-BTC | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom – Happiness --------- Hanoi, October 11, 2010 |
CIRCULAR
GUIDING RATES, COLLECTION, REMITTANCE, MANAGEMENT AND USE OF THE FEE FOR ISSUANCE OF MINING LICENSES AND THE FEE FOR EXCLUSIVE MINERAL EXPLORATION
THE MINISTRY OF FINANCE
Pursuant to the Government's Decree No. 57/ 2002/ND-CP of June 3, 2002, detailing the Ordinance on Charges and Fees; and Decree No. 24/2006/ND-CP of March 6,2006, amending and supplementing a number of articles of Decree No. 57/2002/ND-CP of June 3, 2002;
Pursuant to the Government's Decree No. 160/2005/ND-CP of December 27, 2005, detailing and guiding the Law on Minerals and the Law Amending and Supplementing a Number of Articles of the Law on Minerals; and Decree No. 07/2009/ND-CP of January 22, 2009, amending and supplementing a number of articles of Decree No. 160/2005/ND-CP of December 27, 2005, detailing and guiding the Law on Minerals and the Law Amending and Supplementing a Number of Articles of the Law on Minerals;
Pursuant to the Government's Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Government's Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
In furtherance of the Government's Resolution No. 25/NQ-CP of June2, 2010, on simplification of 258 administrative procedures under management of ministries and sectors, the Ministry of Finance guides rates, collection, remittance, management and use of the fee for grant of mining licenses and the fee for exclusive mineral exploration as follows;
Article 1. Fee payers
1. When being issued by competent state agencies mining licenses under the Law on Minerals and the Law Amending and Supplementing a Number of Articles of the Law on Minerals, Vietnamese and foreign organizations and individuals shall pay the fee for mining licenses under this Circular.
2. When being issued by competent state agencies licenses for mineral exploration, Vietnamese and foreign organizations and individuals shall pay the fee for exclusive mineral exploration under this Circular.
3. The fee for exclusive mineral exploration shall not be collected in the following cases:
a/ The validity duration, including the extended duration, of an exploration license is under 12 months;
b/ Mineral exploration is conducted within areas in which organizations and individuals are licensed to conduct mineral exploitation;
c/ A fee payer that returns the exploration license or returns part of the area under exclusive mineral exploration under the license issued by a competent state agency is not required to pay the fee for exclusive mineral exploration for the remaining period, counting from the date the exploration license is returned, or the fee for exclusive exploration for the returned area under exclusive exploration.
