| THE GOVERNMENT ------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------- |
| No. 137/2005/ND-CP | Hanoi, November 9, 2005 |
DECREE
ON ENVIRONMENTAL PROTECTION CHARGES FOR MINERAL EXPLOITATION
THE GOVERNMENT
Pursuant to the December 25, 2001 Law on Organization of the Government;
Pursuant to the December 27, 1993 Law on Environmental Protection;
Pursuant to the March 20, 1996 Law on Minerals and the June 14, 2005 Law Amending and Supplementing a Number of Articles of the Law on Minerals;
Pursuant to the December 16, 2002 Law on the State Budget;
Pursuant to the August 28, 2001 Ordinance on Charges and Fees;
At the proposal of the Minister of Finance,
DECREES:
Chapter I
GENERAL PROVISIONS
Article 1.- This Decree provides for environmental protection charges for mineral exploitation; charge rates, and the regime of collection, remittance, management and use of environmental protection charges for mineral exploitation.
Article 2.- Subject to environmental protection charges for mineral exploitation provided for in this Decree are stone, feldspar, gravel, clay, gypsum, sand, earth, coal, natural mineral water, and ilmenite.
Article 3.- Payers of environmental protection charges for mineral exploitation are organizations and individuals that exploit minerals specified in Article 2 of this Decree.
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