Legal Counselling

Guiding the declaration and payment of environmental protection fees on mineral extraction activities in Vietnam

11:32, 12/02/2017

The Government of Vietnam issued Decree No. 164/2016/NĐ-CP on environmental protection fees on mineral extraction activities.

According to Decree No. 164/2016/NĐ-CP of Vietnam’s Government, declaration and payment of environmental protection fees on mineral extraction activities are guided as follows:

- Each entity performing mineral extraction activities must submit the fee declaration form to the tax agency where the declaration form of severance tax is submitted. The payer must also submit the fee declaration form to the tax agency, even though there is no environmental protection fee on mineral extraction arising in month. The fee declaration form must be submitted to the tax agency by the 20th day of the following month.

- Environmental protection fees on mineral extraction shall be monthly declared and finalized on an annual basis.

- Payers whose payable amount of fee is decided by competent agencies shall comply with regulations of the Law on tax management and its instructional documents.

- Environmental protection fees on the extraction of crude oil, natural gas and coal gas shall be paid at the Department of Taxation of the province where the payer’s head office is located.

- The environmental protection fees on mineral extraction shall be paid in Vietnamese dong (VND).

View details at Decree No. 164/2016/NĐ-CP of Vietnam’s Government, effective from January 01, 2017.

- Thanh Lam -

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