Law

Nghe An province is clarifying tax and fee obligations at the Chau Binh ruby-sapphire mine.

Nhat Lan January 11, 2026 06:34

Regarding ruby ​​and sapphire mining operations in Chau Binh commune, Nghe An province, relevant authorities are coordinating to review records and determine actual mining output in order to clarify the tax, fee, and other related financial obligations of the enterprise as stipulated by law.

Urge the rectification of existing shortcomings and violations.

Issues related to ruby ​​and sapphire mining in the Doi Ty-Khe Met area, Chau Binh commune, have been reflected in a series of articles by Nghe An Newspaper, radio, and television:“Unusual signs at the Chau Binh ruby-sapphire mining project”; “Vietnam Geological and Mineral Resources Department requests determination of excavated rock volume at Chau Binh ruby-sapphire mine”; “Further unusual signs at Chau Binh ruby-sapphire mine: Mining results contradict exploration report”.

Mỏ ruby - saphir khu vực Đồi Tỷ - he Mét, xã Châu Bình. Ảnh: Vĩnh Hoàng
Ruby and sapphire mine in the Doi Ty - Khe Met area, Chau Binh commune. Photo: Vinh Hoang

Based on press reports and inspection results, on December 19, 2025,Department of Agriculture and EnvironmentThere is Official Letter No. 12181/SNNMT-KS regarding the exploitation of ruby-sapphire mines in the Doi Ty-Khe Met area, sent to Hanoi Gemstone and Gold Joint Stock Company and the People's Committee of Chau Binh Commune.

In this document, the Department of Agriculture and Environment requests the People's Committee of Chau Binh commune to: "Strengthen inspection, supervision, and urging of the implementation of corrective measures to address the identified shortcomings; and at the same time, require the enterprise to fully comply with the contents of the administrative violation penalty decision of the Chairman of the People's Committee of Nghe An province."

The Department of Agriculture and Environment also stated that if businesses fail to comply with or are slow to rectify the requested issues, violations within its jurisdiction will be considered and handled according to the law.

Following the directive of the Department of Agriculture and Environment, on December 25, 2025, the People's Committee of Chau Binh commune issued Document No. 820/UBND-KT requesting Hanoi Gemstone and Gold Joint Stock Company to seriously rectify existing shortcomings and violations in the exploitation of the Ruby-Sapphire mine in the Doi Ty-Khe Met area; and to cooperate in providing relevant documents and records to serve the State management of mineral resources in the locality.

Văn bản số 820/UBND-KT ngày 25/12/2025 của UBND xã Châu Bình gửi Công ty CP Đá quý và vàng Hà Nội. Ảnh: Nhật Lâ
Document No. 820/UBND-KT dated December 25, 2025, from the People's Committee of Chau Binh Commune to Hanoi Gemstone and Gold Joint Stock Company. Photo: Nhat Lan

According to the document, the Chau Binh Commune People's Committee requested the enterprise to review, compile, and provide all relevant documents and records related to the mining area that has been and is currently being exploited; current status maps, cross-section drawings of the mining area up to the present time, clearly showing the boundaries of the mining pit, the basement line, and updated geological information as required. Along with that are the logbooks and statistics on the volume of raw minerals, logbooks on mineral content, and other relevant documents as required by the competent authority.

Regarding the rectification of existing shortcomings and violations, the Chau Binh Commune People's Committee requests the Hanoi Gemstone and Gold Joint Stock Company to seriously implement all remedial measures as stated in the notices, inspection reports of the inter-agency task force, and directives from the Department of Agriculture and Environment; to promptly and completely rectify all shortcomings and violations in mineral exploitation activities, ensuring safety in the mining area and surrounding environment, and preventing the recurrence of violations concluded by competent authorities.

According to Mr. Lo Van The, Chairman of the Chau Binh Commune People's Committee: After reviewing archived records, the Chau Binh Commune People's Committee has not yet received any documents from Hanoi Gemstone and Gold Joint Stock Company regarding the licensing of ruby-sapphire mining in the Doi Ty-Khe Met area. Therefore, to implement the request from the Department of Agriculture and Environment, the Chau Binh Commune People's Committee continues to require the enterprise to provide all necessary documents as stipulated.

Khu vực được xác định là thân khoáng I, mỏ đá ruby - saphir Châu Bình được xác định có hoạt động khai thác. Ảnh: Vĩnh Hoàng
The area identified as mineral body I, the Chau Binh ruby-sapphire mine, has been confirmed to be in operation. Photo: Vinh Hoang

The Chairman of the Chau Binh Commune People's Committee added that the locality is strengthening inspection and supervision of activities at the ruby-sapphire mine in the Doi Ty-Khe Met area. In cases where the enterprise fails to comply or is slow to rectify the requested issues, the Commune People's Committee will prepare a report and recommend that the competent authority consider and handle the matter according to the law.

On July 2, 2025, the Department of Agriculture and Environment issued Notice No. 4833/TB-SNNMT.KS, requiring Hanoi Gemstone and Gold Joint Stock Company to rectify 12 shortcomings and violations in its mineral exploitation activities within 90 days. Among the shortcomings and violations mentioned in the notice are the occupation of agricultural land for processing areas, waste dumps, and auxiliary areas without prior land allocation or lease from the Provincial People's Committee; mineral exploitation beyond the permitted mining boundaries; and other issues related to the management and use of mineral resources.

Gradually clarifying the taxable resource output.

According to our investigation, in September 2025, the Tax Department of Nghe An province issued a document requesting Hanoi Gemstone and Gold Joint Stock Company to provide documents related to resource output as a basis for tax calculation. The document requested clarification on the mining period, the volume of excavated earth and rock, and the resource output extracted from mine body 1.

gen-h-z7354270971323_f5f394b806ed4d7d9b83ad31a0b9619c-3ea03d038a7532f870956ba976103d48.jpg
Document No. 12181/SNNMT-KS dated December 19, 2025, from the Department of Agriculture and Environment. Photo: Nhat Lan

In a written explanation submitted to the Tax authorities, Hanoi Gemstone and Gold Joint Stock Company stated that it had conducted mining operations at ore body 1 from March to December 2024. However, according to the company's explanation, the mining process did not uncover ore body 1 as stated in the approved exploration report; the mining operations did not yield any ore, and the entire volume of explosives mainly consisted of waste rock, including granite, porphyritic biotite granite, biotite granite with horblends, crystalline schist, and very little marble. Due to the lack of economic viability, the company ceased mining operations in this area in December 2024.

In light of the above explanations, the Tax Authority believes there is insufficient basis to determine the resource output as a basis for calculating taxes and fees. Therefore, on December 15, 2025, the Tax Authority of Nghe An Province (Region 5) sent a document requesting the Department of Agriculture and Environment to cooperate in implementing professional measures to determine the actual mining output at the ruby-sapphire mine in the Doi Ty - Khe Met area, as a basis for calculating resource tax, environmental protection fees, and other financial obligations as prescribed.

Một điểm đổ đất đá thải trong mỏ đá ruby - saphir Châu Bình. Ảnh: Nhật Lân
A waste rock and soil dumping site at the Chau Binh ruby-sapphire quarry. Photo: Nhat Lan.

Based on the request from the Tax Authority, the Department of Agriculture and Environment continues to require Hanoi Gemstone and Gold Joint Stock Company to review and compile all relevant geological and technical documents; prepare a current status map and cross-section drawings of the mining area up to the present time, clearly showing the boundaries of the mining pit, the basement line, and updated geological information as required; and provide copies of the logbook for tracking and statistically recording the volume of raw minerals and the logbook for tracking mineral content to the specialized management agency for inspection and verification purposes.

According to Mr. Nguyen Cong Luc, Head of the Mineral Resources Department of the Department of Agriculture and Environment, the Department requires Hanoi Gemstone and Gold Joint Stock Company to provide complete documents and records by February 1, 2026. After receiving all the documents, the Department will coordinate with specialized agencies to conduct an inspection and determine the actual production volume at the ruby-sapphire mine in the Doi Ty - Khe Met area. Based on the inspection and verification results, the Department will transfer the relevant information and data to the Tax authorities to serve as a basis for determining resource tax, environmental protection fees, and other financial obligations as prescribed by law.

Nhat Lan