Accordingly, regulations on collection, collection and supplement regime; management and use of revenue sources contributed from mineral exploitation in Lao Cai province specifically:
Regarding the subjects of application, including : Organizations and individuals engaged in mining activities of copper, iron, and apatite minerals in Lao Cai province. State management agencies, organizations and individuals involved in the collection, management and use of revenue from mineral exploitation in Lao Cai province.
Regarding the principle of collection and payment : Organizations and individuals exploiting minerals are responsible for declaring the contribution from mineral exploitation together with any declaration of resource tax.
For organizations and individuals exploiting copper, the basis for declaration and budget is the volume of starch sold.
For organizations and individuals mining iron and steel: If selling raw alcohol, the basis for declaration and budget is the declared raw material volume for production and sale. If using declared raw materials to produce other products, the basis for declaration and budget is the declared raw material volume used in production. If refining into refined products for sale, the basis for declaration and budget is the refined volume sold.
For organizations and individuals exploiting apatite: If selling raw materials, the basis for declaration and budget is the declared volume of raw materials produced for sale; If using declared raw materials to make raw materials for the production of other products, the basis for declaration and budget is the declared volume of raw materials used for production. If recruiting new materials for sale or newly used to produce other products, the basis for declaration and budget is the declared volume of atoms used for recruitment.
About collection:
| STT | Eligible Product Types | Collection level (VND/ton) |
| 1 | Copper refining (recruited regardless of copper content) | 300,000 |
| 2 | Iron ore | |
| One | Iron ore, iron concentrate | 55,000 |
| b | Deluvi iron ore, iron grinding for Lao Cai steel factory | 20,000 |
| 3 | Apatite Ore | |
| One | Apatite Ore Type I | 80,000 |
| b | Apatite Ore Type II | 50.00 |
| c | Apatite ore type III, IV | 10,000 |
Regarding the management and use of revenue sources: 100% of the revenue from mineral exploitation is donated to the provincial budget. All revenue from mineral exploitation products is used to start construction, upgrade infrastructure and solve environmental problems.
For the strong and straight volume that has been sold and used before the effective date of this Decision, the declaration and estimate shall be made according to the provisions of Resolution 24/2019/NQ-HDND dated June 12, 2019 of the People's Council of Lao Cai province.
The Resolution takes effect from January 1, 2024.
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