📋 Tender Overview
In Decree No. 325/2026/ND-CP, the Government stipulates in detail the specific operating mechanism of Vietnam Coal and Mineral Industry Group in the management, exploration, exploitation, processing, use of resources and business of this Group. Download the specific operating mechanism of Vietnam Coal and Mineral Industry Group. The Government issued Decree No. 325/2026/ND-CP dated August 18, 2026 stipulating the specific operating mechanism and financial management mechanism for Vietnam Coal and Mineral Industry Group (TKV). Specific operating mechanism of TKV Regarding specific activities in management, exploration, exploitation, processing and use of resources TKVs resources, the Decree stipulates: TKV uniformly carries out within the TKV Group of companies the work of surveying, exploring, exploiting, processing and using mineral resources of coal, bauxite and other strategic and important minerals according to the provisions of law; A number of infrastructure projects have an inter-mine and inter-regional nature. TKV presides over the organization, management and coordination of exploration, exploitation, processing and use of resources by its subsidiaries according to the provisions of this Decree, the Charter of TKV and relevant laws to ensure the overall production and business efficiency of the TKV Group of companies and the economical and effective exploitation and use of mineral resources. The management of mineral resources in the Group The group of TKV companies does the following: For mineral mines that have been licensed to exploit for TKV, TKV is responsible for organizing and uniformly managing the stages from survey, exploration, exploitation, processing to product consumption. TKV has the right to hire subsidiaries in the TKV Market to operate in accordance with the law through contracts. TKV is the focal point for consuming post-mined products at mineral mines that have been licensed to exploit for TKV. For mineral mines that have been licensed to exploit for subsidiaries in the TKV Market, TKV is the focal point to manage the stages from survey, exploration, exploitation, processing to product consumption through signing contracts with subsidiaries in the TKV Market to participate in business coordination plans to unify resource management and mining technology. Regarding the specifics of TKVs business, the Decree stipulates: TKV uniformly manages the consumption of coal, alumina, and some important minerals through the mechanism: a) TKV presides and coordinates subsidiaries participating in the TKV Market to negotiate and unify market management assignments within the TKV Group of companies to ensure effective exploitation and use of production and business capacity of subsidiaries in the Market. TKV (including the mechanical market, strategic materials market, geological and environmental services).b) TKV decides and adjusts prices of goods and services (including purchase price and selling price in the TKV Market), except for goods and services specifically priced by the State. When participating in the Business Coordination Plan, subsidiaries participating in the TKV Market cover their own costs and are responsible for cost fixing, delivery and acceptance. fixed costs and results of production and business activities of your unit. TKV pays its subsidiaries the costs of performing production stages on the basis of economic - technical norms issued by competent authorities according to the provisions of law and reasonable profits through purchasing prices in the TKV Group of companies. Based on the annual business coordination plan issued by TKV, TKV organizes and signs contracts to buy and sell mineral products with subsidiaries in the TKV market including: Coal, bauxite ore, hydroxide. aluminum, alumina, aluminum, copper plates and a number of other important minerals after exploitation and processing according to the price agreed upon by both parties on the basis of economic - technical norms and reasonable profits to preside over the organization of consumption in domestic and foreign markets. Specific financial management mechanism Regarding the specific financial management mechanism of TKV, the Decree stipulates that costs to be processed from after-tax profits are the costs at Point b, Clause 1, Article 25 of the Law on Management and Investment. State capital investment in enterprises includes: a) Expenses for surveying and exploring minerals for investment purposes that have been implemented but are not eligible for project implementation and these expenses are not deductible when determining taxable income according to the law on corporate income tax in one of the following cases: a1) Survey and exploration results do not have enough mineral reserves for industrial exploitation; a2) Survey and exploration results have enough mineral reserves for industrial exploitation but at the time of project preparation The project does not have appropriate mining and processing technology, and there are no solutions to overcome negative impacts on the environment; a3) Expenses for mineral survey and exploration that have been carried out but then do not implement the project because it is located in an area where the competent authority adjusts the planning or has changed policy decisions leading to the enterprise not being eligible to implement the project.b) Investment costs for failure in investment projects, investments with specific characteristics and high risks that the costThis amount cannot be deducted when determining taxable income according to the law on corporate income tax in one of the following cases: b1) The project is located in the area where the authority has the authority to adjust the planning; b2) The project is affected by policy change decisions leading to the enterprise not being eligible to implement the project; b3) Other projects according to the decision of the Prime Minister. 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