| MINISTRY OF FINANCE OF VIETNAM | SOCIALIST REPUBLIC OF VIETNAM |
| No. 11/2024/TT-BTC | Hanoi, February 05, 2024 |
CIRCULAR
FEES FOR EXPLOITATION AND USE OF DOCUMENTS ON GEOLOGY AND MINERALS, COLLECTION, PAYMENT, TRANSFER, MANAGEMENT AND USE THEREOF
Pursuant to the Law on Fees and Charges dated November 25, 2015;
Pursuant to the Mineral Law dated November 17, 2010;
Pursuant to the Law on the State Budget dated June 25, 2015;
Pursuant to the Law on Tax Administration dated June 13, 2019;
Pursuant to the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016 on elaboration and guidance on some articles of the Law on Fees and Charges; the Government’s Decree No.82/2023/ND-CP dated November 28, 2023 on amendments to some Articles of the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016;
Pursuant to the Government’s Decree No. 73/2017/ND-CP dated June 14, 2017 on collection, management, exploitation and use of information and data on natural resources and environment;
...
...
...
Pursuant to the Government’s Decree No. 11/2020/ND-CP dated January 20, 2020 on administrative procedures for state treasury operations; the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020 on invoices and records;
Pursuant to the Government's Decree No. 14/2023/ND-CP dated April 20, 2023 on functions, tasks, powers and organizational structure of the Ministry of Finance;
At the request of the Director General of Department for Management and Monitoring of Taxes, Fees and Charges-related Policies;
The Minister of Finance promulgates Circular on fees for exploitation and use of documents on geology and minerals, collection, payment, transfer, management and use thereof.
Article 1. Scope and regulated entities
1. This Circular provides for fees for exploitation and use of documents on geology and minerals, collection, payment, transfer, management and use thereof.
2. This Circular applies to payers; collectors; other organizations and individuals involving in collection, payment, transfer, management and use of fees for exploitation and use of documents on geology and minerals.
Article 2. Payers
Payers under this Circular are organizations or individuals that submit their applications for exploitation and use of documents on geology and minerals to the competent authorities providing such documents according to regulations of law.
...
...
...
Collectors under this Circular are competent authorities providing documents on geology and minerals according to regulations of law.
Article 4. Fees
Fees for exploitation and use of documents on geology and minerals are specified in the Fee Schedule enclosed herewith.
Article 5. Declaration and payment/transfer of collected fees
1. When receiving documents on geology and minerals from authorities providing such documents, payers shall pay the prescribed fees adopting the payment form prescribed in the Circular No. 74/2022/TT-BTC dated December 22, 2022 of the Minister of Finance of Vietnam to collectors.
2. By the 05th each month, each collector shall transfer total amount of fees collected in the previous month to its dedicated account opened at the State Treasury. Collectors shall declare, collect, transfer and make statements of collected fees in accordance with regulations of the Circular No. 74/2022/TT-BTC.
Article 6. Management and use of fees
1. Each collector may retain 60% of total collected fees to cover its expenses incurred during service provision and fee collection as prescribed in clause 4 Article 1 of the Government's Decree No. 82/2023/ND-CP dated November 28, 2023, and shall transfer the remaining amount equaling 40% of total collected fees to state budget according to corresponding chapter, section and sub-section in the list of state budget entries.
2. The collector that is a regulatory authority ineligible for use of a pre-determined amount of collected fees to cover its operating expenses as prescribed in clause 3 Article 1 of the Government's Decree No. 82/2023/ND-CP must transfer total amount of collected fees to the state budget. Expenses incurred during service provision and fee collection shall be covered by state budget-derived fund which is included in the collector’s cost estimate under policies and levels of state budget expenditures as per laws.
...
...
...
1. This Circular comes into force from March 21, 2024.
2. This Circular:
a) supersedes the Circular No. 190/2016/TT-BTC dated November 08, 2016 of the Minister of Finance of Vietnam.
b) abrogates Article 3 of the Circular No. 55/2018/TT-BTC dated June 25, 2018 of the Minister of Finance of Vietnam.
3. Other contents concerning the collection, payment, transfer, management and use of fees, fee receipts, and disclosure of fee collection regimes which are not mentioned in this Circular shall comply with regulations of the Law on Fees and Charges, the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016, the Government’s Decree No. 82/2023/ND-CP, the Law on Tax Administration, the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, the Government’s Decree No. 91/2022/ND-CP dated October 30, 2022, the Government’s Decree No. 11/2020/ND-CP dated January 20, 2020, the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, and the Circular No. 78/2021/TT-BTC dated September 17, 2021 of the Minister of Finance of Vietnam.
4. If any documents referred to in this Circular are amended, supplemented or superseded, the new ones shall apply.
5. Difficulties that arise during the implementation of this Circular should be promptly reported to the Ministry of Finance of Vietnam for consideration./.
...
...
...
PP. MINISTER
DEPUTY MINISTER
Cao Anh Tuan
APPENDIX
SCHEDULE OF FEES FOR EXPLOITATION AND USE OF DOCUMENTS ON GEOLOGY AND MINERALS
(Enclosed with Circular No. 11/2024/TT-BTC dated February 05, 2024 of the Minister of Finance)
I. Document reference
No
Type of documents
Unit
Fee (VND)
...
...
...
Report file
Report
6.000
2
Report explanation and appendix
Volume
9.000
3
Report drawing
...
...
...
8.500
II. Exploitation and use of documents
No
Type of documents
Unit
Fee (VND)
Physical document
Digital document
Photo
...
...
...
Word/excel format
Raster format
Vector format
A
Report on investigation, search, evaluation and exploration of minerals
I
Explanation
...
...
...
1
Document on appraisal and approval for report
A4 paper
7.000
7.500
7.500
...
...
...
2
Foreword, natural geographical, economic and humanistic characteristics
A4 paper
2.000
2.500
2.500
2.000
...
...
...
History of geological research
A4 paper
2.000
2.500
2.500
2.000
4
Methods and works of investigation and assessment of minerals
...
...
...
7.000
7.500
7.500
7.000
5
Geological characteristics of regions
A4 paper
7.000
...
...
...
7.500
7.000
6
Mineral characteristics
A4 paper
22.500
23.000
23.500
...
...
...
7
Hydrogeological and engineering geological characteristics
A4 paper
7.000
7.500
7.500
7.000
...
...
...
Calculation of resources and forecast about mineral reserves
A4 paper
22.500
23.000
23.500
23.000
9
Protection of environment and mineral resources
...
...
...
2.000
2.500
2.500
2.000
10
Economic report
A4 paper
2.000
...
...
...
2.500
2.000
11
Other contents
A4 paper
2.000
2.500
2.500
...
...
...
II
Appendix
...
...
...
Results of analyzing samples of all types
A4 paper
7.000
7.500
7.500
7.000
2
Calculation of reserves - resources
...
...
...
22.500
23.000
23.500
23.000
3
Statistics of coordinates - elevation, control grids and geological works
A4 paper
7.000
...
...
...
7.500
7.000
4
Results of analysis and processing of geochemical samples
A4 paper
7.000
7.500
7.500
...
...
...
5
Results of studying and assessing ore technology (ore quality and selectability)
A4 paper
7.000
7.500
7.500
7.000
...
...
...
Other contents
A4 paper
2.000
2.500
2.500
2.000
III
Drawing
...
...
...
1
Regional geological and mineral map
Drawing
39.000
...
...
...
45.000
338.000
2
Actual construction map
Drawing
68.000
124.000
...
...
...
366.000
3
Work layout map
Drawing
204.000
260.000
209.000
503.000
...
...
...
Geological and mineral maps of mines and ore sites
Drawing
204.000
260.000
209.000
503.000
5
General geophysical map
...
...
...
68.000
124.000
73.000
366.000
6
General map of hydrogeology and engineering geology
Drawing
68.000
...
...
...
73.000
366.000
7
Map of secondary geochemical sampling locations
Drawing
68.000
124.000
...
...
...
366.000
8
Geochemical dispersion map
Drawing
68.000
124.000
73.000
366.000
...
...
...
Regional geological cross-section
Drawing
39.000
96.000
45.000
338.000
10
Geological cross-section along construction routes
...
...
...
68.000
124.000
73.000
366.000
11
Block diagram for calculation of reserved resources
Drawing
204.000
...
...
...
209.000
503.000
12
Geological cross-section and block of mineral reserves
Drawing
204.000
260.000
...
...
...
503.000
13
Topographic map
Drawing
39.000
96.000
45.000
338.000
...
...
...
Grid diagram for control of plane and elevation
Drawing
39.000
96.000
45.000
338.000
15
Design and diagram of constructions overlapping ores
...
...
...
204.000
260.000
209.000
503.000
16
Other drawings
Drawing
39.000
...
...
...
45.000
338.000
B
Report on measurement and mapping of geology and minerals
I
Explanation
...
...
...
1
Document on appraisal and approval for report
A4 paper
3.500
4.000
4.000
...
...
...
2
Foreword, natural geographical, economic and humanistic characteristics
A4 paper
2.000
2.000
2.500
2.000
...
...
...
History of geological research
A4 paper
2.000
2.000
2.500
2.000
4
Stratum
...
...
...
10.000
10.500
11.000
10.500
5
Magma formations
A4 paper
10.000
...
...
...
11.000
10.500
6
Neotectonic structure
A4 paper
10.000
10.500
11.000
...
...
...
7
Geomorphology
A4 paper
3.500
4.000
4 000
3.500
...
...
...
Minerals and mineral forecast
A4 paper
10.000
10.500
11.000
10.500
9
Documents on geochemistry and pan-concentrate
...
...
...
10.000
10 500
11.000
10.500
10
Economic report
A4 paper
2.000
...
...
...
2.500
2.000
11
Other contents
A4 paper
2.000
2.000
2.500
...
...
...
II
Appendix
...
...
...
Results of pan-concentrate-related tasks
A4 paper
10.000
10.500
11.000
10.500
2
Results of bottom mud-related tasks
...
...
...
10.000
10.500
11.000
10.500
3
Results of geophysical tasks
A4 paper
10.000
...
...
...
11.000
10.500
4
Results of remote sensing-related tasks
A4 paper
3.500
4.000
4 000
...
...
...
5
Statistics on analysis results
A4 paper
3.500
4.000
4 000
3.500
...
...
...
Book showing mines and minerals (number of mines and ore sites)
A4 paper
10.000
10.500
11.000
10.500
7
Report on detailed investigation into minerals
...
...
...
10.000
10.500
11.000
10.500
8
Design and diagram of detailed investigation into minerals
A4 paper
10.000
...
...
...
11.000
10.500
9
Other contents
A4 paper
2.000
2.000
2.500
...
...
...
III
Drawing
...
...
...
Map of geological facts
Drawing
37.000
93.000
42.000
366.000
2
Geological map
...
...
...
51.000
107.000
56.000
350.000
3
Mineral-geological map (forecast about mineral resources)
Drawing
145.000
...
...
...
150.000
443.000
4
Diagram of plate tectonics
Drawing
51.000
107.000
...
...
...
350.000
5
Geomorphological map
Drawing
51.000
107.000
56.000
350.000
...
...
...
Actual map of pan-concentrate and bottom mud
Drawing
145.000
201.000
150.000
443.000
7
Pan-concentrate map and stream sediment map
...
...
...
145.000
201.000
150.000
443.000
8
Stream sediment map
Drawing
37.000
...
...
...
42.000
366.000
9
Actual diagram of mineral mines and sites
Drawing
145.000
201.000
...
...
...
443.000
10
Detailed diagram showing geology and minerals of mines and mineral sites
Drawing
145.000
201.000
150.000
443.000
...
...
...
Geological and Geomorphological map
Drawing
51.000
107.000
56.000
350.000
12
Other general maps
...
...
...
51.000
107.000
56.000
350.000
13
Other drawings
Drawing
37.000
...
...
...
42.000
366.000
C
Report on urban geology
...
...
...
I
Explanation
...
...
...
Document on appraisal and approval for report
A4 paper
3.000
3.000
3.500
3.000
2
Foreword, natural geographical, economic and humanistic characteristics
...
...
...
1.500
1.500
2.000
1.500
3
Geological explanation
A4 paper
3.000
...
...
...
3.500
3.000
4
Mineral explanation
A4 paper
3.000
3.000
3.500
...
...
...
5
Explanation about weathering crusts
A4 paper
3.000
3.000
3.500
3.000
...
...
...
Geomorphological explanation
A4 paper
3.000
3.000
3.500
3.000
7
Neotectonics explanation
...
...
...
3.000
3.000
3.500
3.000
8
Hydrogeological explanation
A4 paper
3.000
...
...
...
3.500
3.000
9
Explanation about engineering geology
A4 paper
3.000
3.000
3.500
...
...
...
10
Explanation about environmental geology
A4 paper
3.000
3.000
3.500
3.000
...
...
...
Explanation about environmental geophysics
A4 paper
1.500
1.500
2.000
1.500
12
Explanation about geodynamic hazards
...
...
...
1.500
1.500
2.000
1.500
13
Explanation about disasters caused by the geological process
A4 paper
3.000
...
...
...
3.500
3.000
14
Explanation about human-caused disasters
A4 paper
3.000
3.000
3.500
...
...
...
15
Explanation and comprehensive assessment of geological and environmental factors
A4 paper
3.000
3.000
3.500
3.000
...
...
...
Economic report
A4 paper
1.500
1.500
2.000
1.500
17
Other contents
...
...
...
1.500
1.500
2 000
1.500
II
Appendix
...
...
...
1
Statistics on geological works (boreholes, trenches, wells, etc.)
A4 paper
1.500
1.500
2.000
...
...
...
2
Consolidated results of pumping and sucking water for experiment in boreholes
A4 paper
9.000
9.500
9.500
9.000
...
...
...
Consolidated results of scooping water for experiment in dugwells
A4 paper
9.000
9.500
9.500
9.000
4
Statistics on groundwater sources
...
...
...
3.000
3.000
3.500
3.000
5
Consolidation of chemical compositions of water
A4 paper
9.000
...
...
...
9.500
9.000
6
Consolidated results of analyzing microbiological samples
A4 paper
1.500
1.500
2.000
...
...
...
7
Consolidated results of analyzing fossils
A4 paper
1.500
1.500
2.000
1.500
...
...
...
Consolidated results of analyzing trace samples
A4 paper
3.000
3.000
3.500
3.000
9
Consolidated results of analyzing contaminated samples
...
...
...
9.000
9.500
9.500
9.000
10
Consolidated results of analyzing iron samples
A4 paper
3.000
...
...
...
3.500
3.000
11
Stratigraphic columns of drilled holes
A4 paper
9.000
9.500
9.500
...
...
...
12
Physical and mechanical properties of lithological complexes
A4 paper
3.000
3.000
3.500
3.000
...
...
...
Other contents
A4 paper
1.500
1.500
2.000
1.500
III
Drawing
...
...
...
1
Geological-mineral map
Drawing
43.000
...
...
...
48.000
342.000
2
Geomorphological map
Drawing
43.000
99.000
...
...
...
342.000
3
Geomorphological – neotectonic - dynamic map
Drawing
43.000
99.000
48.000
342.000
...
...
...
Map of soil and weathering crusts
Drawing
43.000
99.000
48.000
342.000
5
Hydrogeological map
...
...
...
43.000
99.000
48.000
342.000
6
Engineering geological map
Drawing
43.000
...
...
...
48.000
342.000
7
Engineering geological zoning map
Drawing
85.000
141.000
...
...
...
383.000
8
Map of environmental and geophysical characteristics
Drawing
32.000
88.000
37.000
330.000
...
...
...
Environmental and geological map
Drawing
85.000
141.000
90.000
383.000
10
Land use zoning map
...
...
...
85.000
141.000
90.000
383.000
11
Topographic map revised and supplemented
Drawing
32.000
...
...
...
37.000
330.000
12
Other drawings
Drawing
32.000
88.000
...
...
...
330.000
D
Report on Hydrogeology - Engineering Geology
I
Explanation
...
...
...
1
Document on appraisal and approval for report
A4 paper
3.500
4.000
4.000
3.500
...
...
...
Foreword, natural geographical, economic and humanistic characteristics
A4 paper
1.500
2.000
2.500
2.000
3
History of research into geology, hydrogeology - engineering geology
...
...
...
1.500
2.000
2.500
2.000
4
Volume and method of performing various types of tasks
A4 paper
1.500
...
...
...
2.500
2.000
5
Geological characteristics
A4 paper
3.400
3.800
4.100
...
...
...
6
Hydrogeological and engineering geological characteristics
A4 paper
10.000
10.500
11.000
10.500
...
...
...
Results of exploratory investigation
A4 paper
10.000
10.500
11.000
10.500
8
Orientation to investigation, exploitation and reasonable use of groundwater and construction land
...
...
...
3.500
4.000
4.000
3.500
9
Economic report
A4 paper
1.500
...
...
...
2.500
2.000
10
Other contents
A4 paper
1.500
2.000
2.500
...
...
...
II
Appendix
...
...
...
Consolidated results of analyzing chemical compositions of water
A4 paper
10.000
10.500
11.000
10.500
2
Compilation of statistical documents on hydrogeological boreholes
...
...
...
3.500
4.000
4.000
3.500
3
Compilation of statistical documents on wells for hydrogeological survey
A4 paper
3.500
...
...
...
4.000
3.500
4
Compilation of statistical documents on groundwater sources
A4 paper
3.500
4.000
4.000
...
...
...
5
Consolidated results of water level measurement and water quality assessment
A4 paper
3.500
4.000
4.000
3.500
...
...
...
Results of calculating soil and rock mechanical quotas
A4 paper
3.500
4.000
4.000
3.500
7
Statistics on various types of constructions, water exposure points, etc.
...
...
...
3.500
4.000
4.000
3.500
8
Construction designs and diagrams, charts, graphs
A4 paper
3.500
...
...
...
4.000
3.500
9
Other contents
A4 paper
1.500
2.000
2.500
...
...
...
III
Drawing
...
...
...
Regional geological map, enclosed with geological cross-section
Drawing
35.000
91.000
40.000
334.000
2
Regional geomorphological map, enclosed with geomorphological cross-section
...
...
...
35.000
91.000
40.000
334.000
3
Actual map of hydrogeology and engineering geology
Drawing
51.000
...
...
...
56.000
349.000
4
Hydrogeological and engineering geological map
Drawing
130.000
187.000
...
...
...
429.000
5
Hydrogeological and engineering geological zoning map
Drawing
51.000
107.000
56.000
349.000
...
...
...
Map of groundwater sites
Drawing
51.000
107.000
56.000
349.000
7
Stratigraphic map of drilled holes
...
...
...
51.000
107.000
56.000
349.000
8
Map of geophysical results
Drawing
35.000
...
...
...
40.000
334.000
9
Topographic map and construction map
Drawing
35.000
91.000
...
...
...
334.000
10
Maps of all kinds
Drawing
51.000
107.000
56.000
349.000
...
...
...
Hydrogeological - engineering geological cross-section
Drawing
130.000
187.000
136.000
429.000
12
Geophysical-hydrogeological cross-section
...
...
...
51.000
107.000
56.000
349.000
13
Diagram of pumping and sucking water for experiment in boreholes
Drawing
130.000
...
...
...
136.000
429.000
14
Construction designs and diagrams
Drawing
130.000
187.000
...
...
...
429.000
15
Other thematic drawings
Drawing
35.000
91.000
40.000
334.000
...
...
...
Geophysical Report
I
Explanation
...
...
...
1
Document on appraisal and approval for report
A4 paper
5.000
...
...
...
5.500
5.000
2
Foreword, natural geographical, economic and humanistic characteristics
A4 paper
2.000
2.500
2.500
...
...
...
3
Geological and geophysical characteristics
A4 paper
5.000
5.500
5.500
5.000
...
...
...
Working methods and techniques
A4 paper
2.000
2.500
2.500
2.000
5
Methods for field construction and analysis of geophysical data
...
...
...
5.000
5.500
5.500
5.000
6
Results of mineral-geological investigation, and geological interpretation of geophysical documents
A4 paper
14.000
...
...
...
15.000
14.500
7
Economic report
A4 paper
2.000
2.500
2.500
...
...
...
8
Other contents
A4 paper
2.000
2.500
2.500
2.000
...
...
...
Appendix
1
Tables of machine standard results, measurement errors and volume statistics
...
...
...
2.000
2.500
2.500
2.000
2
Book showing measurement results (gravity, anomalies, magnetic field, etc.)
A4 paper
14.000
...
...
...
15.000
14.500
3
Sample analysis results
A4 paper
5.000
5.500
5.500
...
...
...
4
Results of calculating parameters (changes in geophysical field, gravity field, faults and magma, etc.)
A4 paper
14.000
14.500
15.000
14.500
...
...
...
Results of geophysical analysis
A4 paper
14.000
14.500
15.000
14.500
6
Other contents
...
...
...
2.000
2.500
2.500
2.000
III
Drawing
...
...
...
1
Regional geological map
Drawing
30.000
87000
...
...
...
329.000
2
Actual construction map
Drawing
51.000
108.000
57.000
350.000
...
...
...
Maps, diagrams, designs and diagrams of results (gravity measurement points, anomalies, intensity, magnetic field, isometry, borehole geophysics, etc.)
Drawing
128.000
185.000
134.000
427.000
4
Geological - geophysical cross-section, quantitative analysis
...
...
...
128.000
185.000
134.000
427.000
5
Consolidated cross-sections
Drawing
51.000
...
...
...
57.000
350.000
6
Regional location map
Drawing
30.000
87.000
...
...
...
329.000
7
Actual diagram
Drawing
51.000
108.000
57.000
350.000
...
...
...
Geological and mineral map
Drawing
51.000
108.000
57.000
350.000
9
Diagram showing mineral zonation and prospects according to geophysical documents
...
...
...
51.000
108.000
57.000
350.000
10
Other drawings
Drawing
30.000
...
...
...
36.000
329.000
G
Documents on planning for basic geological investigation into mineral resources; planning for exploration, extraction, processing and use of minerals
1
Explanation about planning
A4 paper
2.000
...
...
...
2.700
2.200
2
List of areas for geological mapping and mineral investigation; geophysical flight measurement areas
List
50.000
50.000
50.000
...
...
...
3
List of areas for survey and assessment of mineral resource potential according to planning
List
100.000
100.000
100.000
100.000
...
...
...
List of schemes and projects on investment in exploration, extraction, processing and use of minerals
List
100.000
100.000
100.000
100.000
5
List of mines, ore sites and exploration and exploitation planning
...
...
...
100.000
100.000
100.000
100.000
6
Map of locations investigated for creation of a geological map
Drawing
68.000
...
...
...
73.000
366.000
7
Mineral potential investigation and assessment planning map
Drawing
204.000
260.000
...
...
...
503.000
8
Map of mines and ore sites planned at a small scale
Drawing
204.000
260.000
209.000
503.000
...
...
...
Map of mines and ore sites planned for exploration and extraction by region
Drawing
204.000
260.000
209.000
503.000
II
Thematic research report
...
...
...
1.000
1.500
1.500
1.000
File gốc của Thông tư 11/2024/TT-BTC quy định về mức thu, chế độ thu, nộp, quản lý và sử dụng phí khai thác và sử dụng tài liệu địa chất, khoáng sản do Bộ trưởng Bộ Tài chính ban hành đang được cập nhật.
Thông tư 11/2024/TT-BTC quy định về mức thu, chế độ thu, nộp, quản lý và sử dụng phí khai thác và sử dụng tài liệu địa chất, khoáng sản do Bộ trưởng Bộ Tài chính ban hành
Tóm tắt
| Cơ quan ban hành | Bộ Tài chính |
| Số hiệu | 11/2024/TT-BTC |
| Loại văn bản | Thông tư |
| Người ký | Cao Anh Tuấn |
| Ngày ban hành | 2024-02-05 |
| Ngày hiệu lực | 2024-03-21 |
| Lĩnh vực | Thuế - Phí - Lệ Phí |
| Tình trạng |