Hanoi (VNA) – The Government recently issued Decree 27/2023/ND-CP regulatingenvironmental protection fees for mineral exploitation.
Thedocument, issued on May 31, regulates those subject to the fees, fee payers,fee collectors, the cases entitled to exemption, and fee levels, among others.
Accordingly,environmental protection fees are imposed on the exploitation of crude oil,natural gas, and coal gas; and metallic and non-metallic minerals stipulated inthe fee table accompanying the decree.
Thefee collector is tax agencies.
Environmentalprotection fees are set at 100,000 VND (4.25 USD) per tonne for crude oil, 50VND per cubic metre for natural gas and coal gas, and 35 VND per cubic metrefor the natural gas collected during the crude oil exploitation process (associatedgas).
Thefees on the exploitation of metallic and non-metallic minerals, includingproduction and business activities that are notaimed at exploiting minerals but still collect minerals, are shown in theaccompanying table.
Thedecree also said that basing on the principles for specifying fee levels as regulatedin the Law on Fees and Charges, the fee table, and the levels applied in otherlocalities, the People’s Councils of provincial-level localities decide on thefee levels appropriate to their local situation in each period.
Decree27/2023/ND-CP, replacing Decree 164/2016/ND-CP, will take effect on July 15./.
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Illustrative image (Photo: VNA) 
