Do livestock facilities that house poultry on farms in Vietnam have to pay environmental protection fees?
Do livestock facilities that house poultry on farms in Vietnam have to pay environmental protection fees in Vietnam?
As stipulated in point b, clause 2, Article 2 of Decree 53/2020/ND-CP as follows:
Subjects liable to fees
1. Subjects liable to environmental protection fees under this Decree are industrial wastewater discharged into wastewater receiving sources as prescribed by law, and domestic wastewater, except for cases exempted from fees as specified in Article 5 of this Decree.
2. Industrial wastewater is wastewater from factories, sites, production bases, processing facilities (hereinafter collectively referred to as facilities) of organizations, households, individuals, including:
a) Production and processing facilities: Agricultural, forestry, aquatic products, food, alcohol, beer, beverages, tobacco.
b) Livestock, poultry farming facilities on a farm scale as prescribed by law on animal husbandry; slaughterhouses for livestock, poultry.
c) Aquaculture facilities required to prepare an environmental impact assessment report or an environmental protection plan as prescribed.
d) Handicraft production facilities in craft villages.
dd) Facilities for: Tanning, leather recycling, textiles, dyeing, garment industries.
e) Facilities for: Mining, mineral processing.
g) Production facilities: Paper, pulp, plastic, rubber; electronic components, electrical devices.
h) Mechanical, metallurgy, metal processing, machine manufacturing, and parts facilities.
i) Facilities for: Waste processing, dismantling old ships, cleaning and washing ships, handling waste.
k) Facilities for: Basic chemicals, fertilizers, pharmaceuticals, pesticides, building materials, office supplies, consumer goods.
l) Clean water plants, power plants.
m) Centralized wastewater treatment systems in urban areas.
n) Centralized wastewater treatment systems in industrial zones, clusters, export processing zones, economic zones, fish ports, high-tech zones, and other zones.
o) Other production and processing facilities generating wastewater from production, processing activities.
3. Domestic wastewater is wastewater from activities of:
a) Households, individuals.
b) State agencies, public service providers, people's armed units, other organizations (including headquarters, branches, offices of these agencies, units, organizations), except for production and processing facilities belonging to these agencies, units, organizations.
c) Facilities for: Car washing, motorcycle washing, car repair, motorcycle repair.
d) Medical examination and treatment facilities; restaurants, hotels; training and research facilities.
dd) Business, service facilities not mentioned in clause 2 of this Article.
Therefore, livestock facilities that house poultry on farms are among those subject to environmental protection fees.
Do livestock facilities that house poultry on farms in Vietnam have to pay environmental protection fees? (Image from the Internet)
What are the regulations on the authority to collect environmental protection fees in Vietnam?
Based on Article 3 of Decree 53/2020/ND-CP regarding authority to collect environmental protection fees as follows:
Organizations collecting environmental protection fees for wastewater include:
- The Department of Natural Resources and Environment, Division of Natural Resources and Environment collect environmental protection fees for industrial wastewater from facilities under management in the locality. Based on the actual management situation, the Department of Natural Resources and Environment reports to the People's Committee of provinces, centrally-run cities to direct the Department of Natural Resources and Environment, Division of Natural Resources and Environment to organize the collection of environmental protection fees for wastewater from facilities in the locality.
- Organizations providing clean water collect environmental protection fees for domestic wastewater from organizations, households, individuals using the clean water source they provide.
- The People's Committee of wards, commune-level towns collect environmental protection fees for domestic wastewater from organizations, business households, individuals exploiting water for use in the locality.
Who pays the environmental protection fee for livestock facilities that house poultry on farms in Vietnam?
Pursuant to Article 4 of Decree 53/2020/ND-CP as follows:
Fee payers
1. Organizations, households, individuals discharging wastewater as specified in Article 2 of this Decree are the fee payers for environmental protection regarding wastewater.
2. In the case where organizations, households, individuals discharge wastewater into a centralized wastewater treatment system and pay wastewater treatment service fees to the entity managing and operating the centralized wastewater treatment system under a service price mechanism, the entity managing and operating the centralized wastewater treatment system is the fee payer for environmental protection regarding wastewater as specified in this Decree (except as provided in clause 7, Article 5 of this Decree).
3. In the case where facilities specified in clause 2 of Article 2 of this Decree use clean water supplied by clean water providing organizations for production and processing activities, the facility owner must pay environmental protection fees for industrial wastewater (not for domestic wastewater).
Therefore, according to the above regulation, livestock facilities that house poultry on farms that incur environmental protection fees must pay the fees for environmental protection regarding wastewater themselves.
- Vietnam: How to purchase from the 2025 Trade Union Tet Market online? How much is the labor union fee for members?
- What is the online "2025 Trade Union Tet Market" program in Vietnam? What types of taxes do online sellers have to pay?
- What is taxable income? How to distinguish taxable income and income subject to tax in Vietnam?
- Shall owners of household businesses with tax debt be subject to exit suspension in Vietnam from January 1, 2025?
- What are the changes in tax refund procedures in Vietnam from 2025?
- What tax enforcement measures will be applied for taxpayers that owe tax debt in Vietnam from January 1, 2025?
- What 08 financial, banking, securities trading, and commercial services shall be exempt from VAT in Vietnam from July 1, 2025?
- Are healthcare services and veterinary services exempt from VAT in Vietnam from July 1, 2025?
- What is the total income between 02 declarations in Vietnam? What does the tax declaration dossier for individuals paying tax under periodic declarations Include?
- What are 03 professional and comprehensive 2025 Tet holiday announcement templates for enterprises in Vietnam? Where are the places of tax payment for enterprises in Vietnam?