Resolution No. 928/2010/UBTVQH12 promulgating the royalty tariff đã được thay thế bởi Resolution No. 712/2013/UBTVQH13 promulgating the royalty tariff và được áp dụng kể từ ngày 01/02/2014.
Nội dung toàn văn Resolution No. 928/2010/UBTVQH12 promulgating the royalty tariff
THE STANDING COMMITTEE OF THE NATIONAL ASSEMBLY | SOCIALIST REPUBLIC OF VIET NAM |
Hanoi, April 19, 2010 |
RESOLUTION
PROMULGATING THE ROYALTY TARIFF
THE STANDING COMMITTEE OF THE NATIONAL ASSEMBLY OF THE SOCIALIST REPUBLIC OF VIETNAM
Pursuant to the 1992 Constitution of the Socialist Republic of Vietnam, which was amended and supplemented under Resolution No. 51/2001/QH10;
Pursuant to Law No. 30/2001/QH10 on Organization of the National Assembly, which was amended and supplemented under Law No. 83/2007/QH11;
Pursuant to Law No. 45/2009/QH12 on Royalties,
RESOLVES:
Article 1. To promulgate together with this Resolution the Royalty Tariff based on the royalty tariff frame provided in Article 7 of Law No. 45/ 2009/QH12 on Royalties.
Article 2. This Resolution lakes effect on July 1, 2010.
| ON BEHALF OF THE NATIONAL ASSEMBLY |
ROYALTY TARIFF
(Promulgated together with the National Assembly Standing Committee's Resolution No.928/2010/UBTVQH12 of April 19, 2010)
1. Royalty rates for natural resources of all kinds, except crude oil. natural gas and coal "as:
No. | Group or category of natural resource | Royalty rate |
I | Metallic minerals |
|
1 | Iron | 10 |
2 | Manganese | 11 |
3 | Titan | 11 |
4 | Gold | 15 |
5 | Rare earths | 15 |
6 | Platinum | 10 |
7 | .Silver and tin | 10 |
8 | Wolfram and antimony | 10 |
9 | Lead and zinc | 10 |
10 | Aluminum and bauxite | 12 |
11 | Copper and nickel | 10 |
12 | Cobalt, molybdenum, mercury, magnesium and vanadium | 10 |
13 | Other metallic minerals | 10 |
II | Non-metallic minerals |
|
1 | Soil exploited for ground leveling and work construction | 4 |
2 | Rock and gravel | 6 |
3 | Rock used for lime baking and cement production | 7 |
4 | Sand | 10 |
5 | Sand used for glass-making | 11 |
6 | Soil used for brick-making | 7 |
7 | Granite | 10 |
8 | Refractory clay | 10 |
9 | Dolomite and quartzite | 12 |
10 | Kaolin | 10 |
11 | Mica and technical quartz | 10 |
12 | Pyrite and phosphorite | 7 |
13 | Apatite and serpentine | 3 |
14 | Pit anthracite coal | 5 |
15 | Open-cast anthracite coal | 7 |
16 | Lignite and fat coal | 7 |
17 | Other coals | 5 |
18 | Diamond, ruby and sapphire | 22 |
19 | Emerald, alexandrite and precious black opal | 20 |
20 | Adrite. rodolite. pyrope. berine. spinel and topaz | 15 |
21 | Bluish-purple, greenish-yellow or orange crystalline quartz; chrysolite; precious white or scarlet opal, feldspar; birusa; and nephrite | 15 |
22 | Other non-metallic minerals | 5 |
III | Natural forest products |
|
1 | Timber of group 1 | 35 |
2 | Timber of group II | 30 |
3 | Timber of groups III and IV | 20 |
4 | Timber of groups V. VI. VII and VIII and of other categories | 15 |
5 | Tree branches, tops, stumps and roots | 10 |
6 | Firewood | 5 |
7 | Bamboo of all kinds | 10 |
8 | Sandalwood and calambac | 25 |
9 | Anise, cinnamon, cardamom and liquorice | 10 |
10 | Other natural forest products | 5 |
IV | Natural aquatic resources |
|
1 | Pearl, abalone and sea-cucumber | 10 |
2 | Other natural aquatic resources | n |
V | Natural water |
|
1 | Natural mineral water, natural thermal water and refined natural water, bottled or canned | 8 |
2 | Natural water used for hydropower generation | 2 |
3 | Natural water used for production and business activities, except water mentioned at Points 1 and 2 of this group |
|
3.1 | Water used as main or auxiliary materials constituting material elements in products, except water used for clean water production |
|
a | Surface water | 3 |
b | Groundwater | 5 |
3.2 | Water used for production in general (industrial sanitation, cooling, steam creation, clean water production) |
|
a | Surface water | 1 |
b | Groundwater | 3 |
3.3 | Water used for service, industrial production, construction and mining activities |
|
a | Surface water | 3 |
b | Groundwater | 6 |
3.4 | Water used for other purposes |
|
a | Surface water | 1 |
b | Groundwater | 3 |
VI | Natural swallow's nests | 20 |
VII | Other resources | 10 |
2. Royalty rates for crude oil. natural gas and coal gas:
No. | Exploited output | Royalty rate (%) | |
Projects eligible for investment promotion | Other projects | ||
I | For crude oil |
|
|
1 | Up to 20.000 barrels/day | 7 | 10 |
2 | Between over 20.000 barrels/day and 50.000 barrels/day | 9 | 12 |
3 | Between over 50.000 barrels/day and 75.0(H) barrels/day | 11 | 14 |
4 | Between over 75,000 barrels/day and 100,000 barrels/day | 13 | 19 |
5 | Between over 100,000 barrels/day and 150.000 barrels/day | 18 | 24 |
6 | Over 150,000 barrels/day | 23 | 29 |
II | For natural gas and coal gas |
|
|
1 | Up to 5 million m3/ day | 1 | 2 |
2 | Between over 5 million m /day and 10 million m3 /day | 3 | 5 |
3 | Over 10 million m /day | 6 | 10 |
