Under Government Decree No. 74/2011/ND-CP of August 25, exploitation of crude oil, natural gas and coal gas, particularly for natural gas gathered in the process of crude oil exploitation (associated gas) will be subject to higher environmental protection charges with the rates of VND 100,000/ton, VND 50/m3 and VND 35/m3, respectively.
For metal minerals, rates of environmental protection charges will be between VND 180,000 and 270,000 per ton, between VND 40,000 and 60,000 per ton and between VND 30,000 and 50,000 per ton applicable to ores of gold, silver, tin, lead, zinc, mercury and platinum; ores of iron, race earth and chromite; and ores of aluminum, bauxite and manganese, respectively.
Coal will be levied a charge of between VND 6,000 and 10,000 per ton whereas wall-covering and flooring stones (fine-art stones) and ores of gems, including diamond, ruby, sapphire and quartz, will be imposed between VND 50,000 and 70,000 per cubic meter.
Based on the above charge rates, People’s Councils of provinces or centrally run cities will decide on specific rates of environmental protection charges for each exploited mineral suitable to their local practical conditions. Artisanal exploitation of minerals will be subject to 60 percent of the new charges.
Environmental protection charges for exploitation of minerals, excluding crude oil and natural gas, all belong to the local budget and will be used to support environmental protection and investment activities in localities where mineral exploitation activities are carried out. Environmental protection charges for crude oil and natural gas all belong to the central budget and will be used to support environmental protection and investment activities.
This Decree takes effect on January 1, 2012, and supersedes Decrees No. 63/2008/ND-CP of May 13, 2008, and No. 82/2009/ND-CP of October 12, 2009.-