Article 1.- This Decree provides for environmental protection charges for mineral exploitation; charge rates, and the regime of collection, remittance, management and use of environmental protection charges for mineral exploitation.

Article 2.- Subject to environmental protection charges for mineral exploitation provided for in this Decree are stone, feldspar, gravel, clay, gypsum, sand, earth, coal, natural mineral water, and ilmenite.

Article 3.- Payers of environmental protection charges for mineral exploitation are organizations and individuals that exploit minerals specified in Article 2 of this Decree.

Article 4.- The rate of environmental protection charge for mineral exploitation is specified in an absolute amount of money per unit of mineral product at the place of exploitation, specifically as follows:

Article 5.- Environmental protection charges for mineral exploitation shall all belong to local budget and used to support the following specific environmental protection activities in localities where mineral exploitation is conducted:

1. Prevention and limitation of negative impacts on the environment in localities where mineral exploitation activities are carried out.

2. Overcoming of environmental degradation or pollution caused by mineral exploitation activities.

3. Cleaning, protection and rehabilitation of the environment and landscapes in localities where mineral exploitation activities are carried out.

Article 6.- Payers of environmental protection charges for mineral exploitation have the obligations:

1. To make charge payment declaration and registration with their managing tax offices according to set forms within 10 working days after they are licensed to exploit minerals. In case of merger, consolidation, splitting, separation, dissolution, bankruptcy; ownership transformation; assignment, sale, contracting, or lease of state enterprises, or in case of changes in their exploitation activities, mineral-exploiting organizations or individuals shall have to declare such to the tax offices at least 5 working days in advance.

2. To fully observe the regime on documents, invoices and accounting books applicable to each type of charge payers according to State regulations.

3. To declare monthly charge amounts payable to the state budget to the tax offices within the first 10 days of the subsequent month; where no environmental protection charge for mineral exploitation arises in a month, the mineral-exploiting organizations or individuals must still make and submit charge payment declarations to the tax offices. The mineral-exploiting organizations and individuals must completely fill in declarations according to set forms and be answerable for the accuracy of their declarations.

4. To provide documents, accounting books, invoices and other dossiers and documents related to the calculation and payment of environmental protection charges for mineral exploitation when the tax offices conduct examination or inspection or detect signs of charge payers’ violation of this Decree.

5. To calculate and pay themselves environmental charges for mineral exploitation to the state budget at the state treasuries in the localities where minerals are exploited according to the data declared to the tax offices no later than the 25th day of the subsequent month.

6. Within 60 days after the year-end or after terminating exploitation activities, charge payers must settle the payment of environmental protection charges for mineral exploitation with the tax offices. Within 10 days after the tax offices conduct inspection and issue notices, charge payers must fully remit outstanding charge amounts (if any) to the state budget; overpaid charge amounts shall be refunded or subtracted from the payable charge amount of the subsequent period.

Article 7.- Tax offices have the following tasks and powers:

1. To guide and urge mineral-exploiting organizations and individuals to make charge declaration and payment according to the provisions of this Decree.

2. To examine and inspect the declaration, remittance and settlement of environmental protection charges for mineral exploitation; if charge payers have not yet observed or failed to fully observe the regime on documents, invoices or accounting books, tax offices, in coordination with local functional agencies shall, based on the situation on exploitation of minerals by charge payers, determine the exploited mineral volumes and payable charge amounts according to the provisions of this Decree.

3. To handle administrative violations related to environmental protection charges for mineral exploitation according to their competence and the provisions of law.

4. To keep and use data and documents supplied by mineral-exploiting establishments or other subjects according to regulations.

Article 8.- Complaints and denunciations and the settlement of complaints and denunciations related to the collection, remittance, management and use of environmental protection charges for mineral exploitation specified in this Decree shall comply with the provisions of law on complaints, denunciations, charges and fees.

Article 9.- Charge payers, organizations or individuals collecting environmental protection charges for mineral exploitation that commit acts of violating the provisions of this Decree shall, depending on the nature and seriousness of their violations, be administratively sanctioned or examined for penal liability.

Article 10.- This Decree shall take effect as from January 1, 2006.

Article 11.- The Ministry of Finance shall guide the implementation of this Decree.

Article 12.- Ministers, heads of ministerial-level agencies, heads of Government-attached agencies, and presidents of provincial/municipal People's Committees shall have to implement this Decree.