New policy on environmental protection fees for mineral extraction in 2017.

(Baonghean.vn) - The Government has recently issued Decree No. 164/2016/ND-CP on environmental protection fees for mineral exploitation, effective from January 1, 2017.

Mineral extraction in Qui Hop. (Archival photo)

Accordingly, the environmental protection fee payable during the period is equal to the amount of excavated soil and rock waste generated during the fee payment period, multiplied by the fee rate for excavated soil and rock waste (200 VND/m3), plus the product of the amount of raw mineral ore extracted during the period and the corresponding fee rate for each type of mineral extracted, and then multiplied by the fee calculation coefficient according to the extraction method.

For the extraction of metallic mineral ores, the environmental protection fee ranges from 10,000 VND/ton to 270,000 VND/ton. The maximum fee of 270,000 VND/ton applies to gold, platinum, silver, tin, lead, zinc, cobalt, mercury, and magnesium ores; the minimum fee of 10,000 VND/ton applies to aluminum and bauxite ores; and the minimum fee of 30,000 VND/ton applies to iron, rare earth, and chromite ores. For the extraction of residual minerals, the environmental protection fee is 60% of the fee for the aforementioned minerals.

The environmental protection fee for dry oil extraction is 100,000 VND/ton; for natural gas and coal gas it is 50 VND/m3; and for natural gas obtained during crude oil extraction (associated gas), it is 35 VND/m3.

Organizations and individuals exploiting minerals must submit environmental protection fee declarations to the tax authority directly managing them in the same location where they declare and pay resource taxes.

Even if no environmental protection fees for mineral extraction are incurred during the month, the fee payer must still declare and submit the fee declaration form to the Tax authority. If an organization that purchases and collects minerals registers to pay on behalf of the mineral extractor, that organization is responsible for submitting the environmental protection fee declaration form to the tax authority managing the mineral purchasing facility. The deadline for declaring environmental protection fees to the tax authority is no later than the 20th day of the following month.

Vuong Dinh Chinh

(synthetic)