Circular No. 105/2005/TT-BTC guiding the implementation of the Government's Decree No. 137/2005/ND-CP on Environmental protection charges for mineral exploitation.

This Circular establishes the minerals subject to environmental protection charges to be paid by domestic and foreign organizations and individuals that exploit minerals (sect. I). Section II deals with the following matters: calculation methods and charge rates; charge registration, declaration, collection and payment; and, management and use of collected charges. Tax offices shall be responsible for implementing this Circular and the Decree implemented by it.