| THE MINISTRY OF FINANCE ---------- No. 184/2009/TT-BTC | SOCIALIST REPUBLIC OF VIETNAM Independence- Freedom- Happiness ---------- Hanoi, September 15, 2009 |
CIRCULAR
Providing for the collection, remittance, management and use of the fee for issuance of mining licenses and the fee for exclusive exploration of minerals
Pursuant to the Government’s Decree No. 57/2002/ND-CP dated June 3, 2002, detailing the Ordinance on Charges and Fees; and Decree No. 24/2006/ND-CP dated march 6, 2006, amending and supplementing a number of articles of Decree No. 57/2002/ND-CP dated June 3, 2002;
Pursuant to the Government’s Decree No. 118/2008/ND-CP dated November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Government’s Decree No. 160/2005/ND-CP dated December 27, 2005, detailing 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 dated January 21, 2009, amending and supplementing a number of articles of Decree No. 160/2005/ND-CP dated December 27, 2005;
The Ministry of Finance guides the collection, remittance, management and use of the fee for the grant of mining licenses and the fee for exclusive mineral exploration as follows:
Article 1.
Fee payers
1. When being issued by competent agencies mining licenses under the Law on Minerals and the Law Amending and Supplementing a Number of Articles of the Law on Minerals, Vietnamese organizations and individuals and foreigners shall pay the fee for mining licenses under the Law on Minerals and the Law Amending and Supplementing a Number of Articles of the Law on Minerals, Vietnamese organizations and individuals and foreigners shall pay the fee for mining licenses under this Circular.
2. When obtaining licenses for mineral exploration issued by competent state agencies, Vietnamese organizations and individuals and foreigners shall pay the fee for exclusive mineral exploration under this Circular.
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 expires.
Article 2.
Fee rates
1. The fee rate for a mining license is specified as follows:
a/ VND 2,000,000/license, for survey activities.
b/ For exploration activities:
- VND 4,000,000/license, for a to be-explored area smaller than 100 ha;
- VND 10,000,000/license, for a to be – explored area of between 100 ha and 50,000 ha;
- VND 15,000,000/license, for a to be- explored area larger than 50,000 ha.
c/ VND 10,000,000/license, for mineral processing activities.
d/ For exploitation activities, free rates are specified in the Table attached to this Circular.
e/ VND 5,000,000/license, for salvage exploitation activities.
In case of extension of licenses or re-issuance of licenses upon transfer or inheritance, persons having their licenses extended or transferees or heirs shall pay the fee at rates equal to 50% of the above corresponding fee rates.
2. Fee rates for exclusive mineral exploration under Decree No. 07/2009/ND-CP amending and supplementing a number of articles of Decree No. 160/2005/ND-CP dated December 27, 2005, are as follows:
a/ Fee rates:
| No. | Year | Fee rate (VND/ha/year) |
| 1 | First year | 50,000 |
| 2 | Second year | 80,000 |
| 3 | Third and fourth years and afterwards | 100,000 |
They payable fee amount for exclusive mineral exploration per license shall be calculated based on the area and duration indicated in the license (including the extended duration). To ensure simplicity, the fee rate for a license is calculated as follows:
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