CIRCULAR

FEES FOR MINING AND USE OF WATER SOURCES AND COLLECTION, TRANSFER, MANAGEMENT AND USE THEREOF BY CENTRAL GOVERNMENT AUTHORITIES

Pursuant to the Law on Fees and Charges of Vietnam dated November 25, 2015;

Pursuant to the Law on Environmental Protection of Vietnam dated November 17, 2020;

Pursuant to the Law on Tax Administration of Vietnam dated June 13, 2019;

Pursuant to Law on State budget of Vietnam dated June 25, 2015;

Pursuant to Law on Water resources of Vietnam dated June 21, 2012;

Pursuant to the Government’s Decree No. 201/2013/ND-CP dated November 27, 2013 detailing the implementation a number of articles of the Law on Water Resources of Vietnam;

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Pursuant to the Government’s Decree No. 126/2012/ND-CP dated October 19, 2020 on elaboration of the Law on tax administration of Vietnam;

Pursuant to the Government’s Decree No. 87/2017/ND-CP dated July 26, 2017 defining the functions, tasks, powers and organizational structure of the Ministry of Finance of Vietnam;

At the request of the Director of the Department of Tax Policy;

The Minister of Finance of Vietnam hereby promulgates a Circular on fees for mining and use of water sources and collection, transfer, management and use thereof by central government authorities.

Article 1. Scope and regulated entities

1. This Circular provides for fees for mining and use of water sources and collection, transfer, management and use thereof including:

a) Fees for appraisal of projects, reports on exploration and assessment of reserves, mining and use of groundwater.

b) Fees for appraisal of dossiers and conditions for practice of groundwater drilling.

c) Fees for appraisal of projects on mining and use of surface water, sea water.

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Article 2. Fee collectors and fee payers

1. Fee payers shall be agencies, organizations and individuals (including households) that request for issuance, extension, adjustment of contents, re-issuance of water permits and practice of groundwater drilling.

Fee payers shall pay appraisal fees when submitting application for issuance, extension, adjustment of contents or re-issuance of permits. Fees shall be paid directly to the collectors or transferred into deposit account pending transfer to state budget that is opened at the State Treasury of collectors.

2. Department of Water Resources Management under the Ministry of Natural Resources and Environment is the collector specified in this Circular.

Article 3. Fees

Fees for mining and use of water sources by central government authorities shall comply with regulations in Schedule of fees attached to this Circular.

Article 4. Declaration and transfer of fees

1. By the 05th of every month, the fee collector shall transfer the collected fee in the previous month to the deposit account pending transfer to state budget which is opened at the State Treasury.

2. Collector shall declare and transfer collected fees on a monthly basis and prepare statements of used fees in accordance with regulations of Law on Tax administration, the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020 elaboration of the Law on tax administration The collector shall pay the collected fee at the rate specified in Article 5 of this Circular to the state budget according to the chapters and subsections of the table of contents of the state budget.

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1. The collectors shall pay 100% of the collected fee to the state budget. The funding source for the appraisal and collection of fees shall be allocated in the collector's estimate according to the policies and norms on State budget expenditures in accordance with Law.

2. If the collectors are allowed to use the collected fees to cover its operating costs according to the regulations of Clause 1, Article 4 of the Government's Decree No. 120/2016/ND-CP dated August 23, 2016 on elaboration of some Articles of the Law on Fees and Charges, 50% of the total amount of collected appraisal fees shall be deducted to pay for appraisal activities, fee collection, 50% of the total amount of collected appraisal fees shall be transferred to the state budget and the rest of fees shall be managed and used according to the provisions of Article 5 of Decree No. 120/2016/ND-CP. In which, other fees regarding appraisal and collection shall contain fees for on-site inspection and organization of appraisal council meetings (fees for conferences, surveys, collection of opinions, comments, and appraisal reports).

Article 6. Implementation provision

1. This Circular comes into force from February 25, 2020 and supersedes Circular No. 270/2016/TT-BTC dated November 14, 2016 of the Minister of Finance on fees for appraising and licensing survey, mining and use of water resources and collection, transfer, management and use thereof; release of wastewater into water sources and practice of groundwater drilling by central government authorities

2. Other contents regarding collection, transfer, management, use, receipts, declaration of the fee collection regime for appraisal that are not specified in this Circular shall comply with the provisions of the Law on Fees and Charges; Decree No. 120/2016/ND-CP; Law on Tax Administration; Decree No. 126/2020/ND-CP; the Government’s Decree No. 11/2020/ND-CP dated January 20, 2020 regulating administrative procedures for state treasury operations; Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government on invoices and records; Circular No. 303/2016/TT-BTC dated November 15, 2016 of the Minister of Finance guiding the printing, issuance, management and use of documents for the collection of charges and fees belonging to the state budget and Circular No. 78/2021/TT-BTC dated September 17, 2021 of the Minister of Finance providing guidance on the Law on Tax Administration dated June 13, 2019 and the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020 prescribing invoices and records.

3. In the cases where any of the legislative documents referred to in this Circular is amended or replaced, the latest one shall apply

4. Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance for consideration./.

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SCHEDULE OF FEES FOR MINING AND USE OF WATER SOURCES BY CENTRAL GOVERNMENT AUTHORITIES

(Issued together with Circular No. 01/2022/TT-BTC dated January 11, 2022 of the Minister of Finance)

No.

Name of work

Fee
(dong/dossier)

1

Appraisal of projects on exploration of groundwater.

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Exploration project whose flow rate ranges from 3.000 m³/24 hours to less than 10.000 m³/24 hours.

7.600.000

b

Exploration project whose flow rate ranges from 10.000 m³/24 hours to less than 20.000 m³/24 hours.

10.600.000

c

Exploration project whose flow rate ranges from 20.000 m³/24 hours to 30.000 m³/24 hours.

14.000.000

d

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16.400.000

2

Appraisal of reports on exploration and assessment result of reserves of groundwater.

a

Exploration result report whose flow rate ranges from 3.000 m³/24 hours to less than 10.000 m³/24 hours

9.400.000

b

Exploration result report whose flow rate ranges from 10.000 m³/24 hours to less than 20.000 m³/24 hours

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c

Exploration result report whose flow rate ranges from 20.000 m³/24 hours to 30.000 m³/24 hours

14.400.000

d

Exploration result report whose flow rate reaches higher than 30.000 m³/24 hours.

17.000.000

3

Appraisal of reports on status of groundwater mining.

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Report on status of groundwater mining whose flow rate ranges from 3.000 m³/24 hours to less than 10.000 m³/24 hours

8.000.000

b

Report on status of groundwater mining whose flow rate ranges from 10.000 m³/24 hours to less than 20.000 m³/24 hours

11.200.000

c

Report on status of groundwater mining whose flow rate ranges from 10.000 m³/24 hours to 20.000 m³/24 hours

15.000.000

d

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18.400.000

4

Appraisal of dossiers and conditions for practice of groundwater drilling

3.000.000

5

Appraisal of projects on mining and use of surface water

a

Project on mining and use of surface water for the purpose of agricultural production, aquaculture whose flow rate ranges from 2 m³/s to less than 10 m³/s; generating electricity whose capacity ranges from 2.000 kw to less than 10.000 kw; other purposes whose flow rate ranges from 50.000 m³/24 hours to less than 100.000 m³/24 hours

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b

Project on mining and use of surface water for the purpose of agricultural production whose flow rate ranges from 10 m³/s to 50 m³/s; generating electricity whose capacity ranges 10.000 kw to 20.000 kw; other purposes whose flow rate ranges from 100.000 m³/24 hours to 200.000 m³/24 hours

18.000.000

c

Project on mining and use of surface water for the purpose of agricultural production whose flow rate reaches higher than 50 m3/s; generating electricity whose capacity reaches higher than 20.000 kw; other purposes whose flow rate reaches higher than 200.000 m3/24 hours

23.400.000

d

Project on mining of surface water with national important work

28.800.000

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Appraisal of projects on mining and use of sea water.

a

Project on mining and use of water whose flow rate ranges from 100.000 m³/24 hours to less than 500.000 m³/24 hours

12.800.000

b

Project on mining and use of water whose flow rate ranges from 500.000 m³/24 hours to less than 1.000.000 m³/24 hours

18.000.000

c

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23.400.000

d

Project on mining and use of water whose flow rate reaches higher than 2.000.000 m³/24 hours

28.800.000

7

Appraisal of projects and reports in case of request for extension, adjustment of contents or re-issuance due to transfer of permits for mining and use of groundwater and surface water

50% of the above fee

8

Appraisal of projects and reports in case of request for extension, adjustment of permits for mining of groundwater; appraisal of dossiers and conditions in case of extension or adjustment of permits for practice of groundwater drilling

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Note:

a) At points 5 and 6 of the above table: Appraisal of projects on mining and use of surface water and sea water shall be applied to cases without mining works.

b) At point 7 of the above table: fee shall only be applied to the case of request for re-issuance of the permits due to the transfer of mining and use structures of underground water or surface water; the fee shall not be applied to other cases of request for re-issuance of other permits specified in Clause 1, Article 27 of the Government's Decree No. 201/2013/ND-CP dated November 27, 2013 detailing the implementation of a number of articles of the Law on Water Resources of Vietnam.