What is the environmental protection fee for land exploitation in Vietnam?

What is the environmental protection fee for land exploitation in Vietnam?

Pursuant to Clause 3, Article 4 of Decree 164/2016/ND-CP stipulating the environmental protection fee for mineral exploitation:

- The environmental protection fee for crude oil: 100,000 VND/ton; for natural gas, coal gas: 50 VND/m3. Specifically, natural gas obtained during the crude oil extraction process (associated gas): 35 VND/m3.

- The frame of environmental protection fees for the exploitation of other minerals is according to the fee frame schedule issued with Decree 164/2016/ND-CP.

- The environmental protection fee for the recovery of minerals is 60% of the fee level for the corresponding type of mineral specified in the fee collection schedule issued with Decree 164/2016/ND-CP.

- Based on the fee level stipulated in the fee frame schedule issued with this Decree, the People's Council of provinces and cities centrally controlled (hereinafter referred to as the provincial People's Council) decides the specific fee collection level for each type of mineral applied locally to suit the actual situation in each period.

Additionally, according to the fee frame table for environmental protection issued with Decree 164/2016/ND-CP, the environmental protection fee for land exploitation is prescribed as follows:

What is the environmental protection fee for land exploitation in Vietnam? (Image from Internet)

Where do individuals and organizations submit environmental protection fee declarations for land exploitation in Vietnam?

Pursuant to Article 6 of Decree 164/2016/ND-CP, the location for submitting environmental protection fee declarations for individuals and organizations is as follows:

- Organizations and individuals exploiting minerals must submit environmental protection fee declarations to the Tax authority managing concurrently with the place of the natural resource tax declaration. In the absence of environmental protection fees for mineral exploitation within a month, fee payers must still declare and submit the fee declaration to the Tax authority. In case of entities that purchase and collect minerals that have to register to pay on behalf of the extractor, they are responsible for submitting environmental protection fee declarations with the tax authority managing the mineral purchase facility. The deadline for declaring environmental protection fees with the tax agency is no later than the 20th of the following month.

- For cases where the fee payer is subject to a fixed fee decision, follow the provisions of the Law on Tax Administration and its guiding documents.

- The location to declare and pay environmental protection fees for crude oil, natural gas, and coal gas is the local Tax Department where the fee payer's main operating office is located.

- The currency for paying environmental protection fees for mineral exploitation is Vietnam Dong.

- Apart from the above regulations, the declaration, payment, and settlement of environmental protection fees for mineral exploitation are implemented according to the provisions of the Law on Tax Administration and guiding documents.

Thus, individuals and organizations exploiting land must submit environmental protection fee declarations at the Tax authority managing the location where the natural resource tax is declared and submitted.

Which cases apply the environmental protection fee for full exploitation of minerals in Vietnam?

Pursuant to Article 7 of Decree 164/2016/ND-CP stipulating the cases in which the environmental protection fee for full exploitation of minerals is applicable as follows:

Cases for applying the environmental protection fee for full exploitation of minerals

1. The following cases shall apply the fee rate for recovery mineral exploitation.

a) Activities exploiting remaining minerals at mine dump sites that have been decided for closure.

b) Production and business activities of organizations and individuals not aiming to exploit minerals, but with functions, duties, or registered business, during activities according to registered functions, duties, or specialties, obtain minerals.

c) Other cases not specified in points a and b of this clause shall not be applied at the recovery mineral exploitation fee rate.

2. The method for calculating the fee for recovery mineral exploitation is prescribed in Article 5 of this Decree.

Thus, based on the above regulation, the cases applying the environmental protection fee for full exploitation of minerals include:

- Activities exploiting remaining minerals at mine dump sites decided for mine closure.

- Production and business activities of organizations and individuals not aiming to exploit minerals, but with functions, duties, or registered business, during activities according to registered functions, duties, or specialties, obtain minerals.

*Note: Other cases not specified in points a and b of Clause 1, Article 7 of Decree 164/2016/ND-CP shall not be applied at the recovery mineral exploitation fee rate.