From January 5, 2025, which entities does the environmental protection fee on emissions apply to in Vietnam?

From January 5, 2025, which entities does the environmental protection fee on emissions apply to in Vietnam?

Pursuant to Clause 1, Article 3 of Decree 153/2024/ND-CP (effective from January 5, 2025), the subjects liable for the environmental protection fee on emissions include dust and industrial emissions discharged into the environment that must be treated from projects, production, business, and service facilities that are required to have an environmental license as per environmental protection laws, which include content regarding emission discharge licenses.

From January 5, 2025, which entities does the environmental protection fee on emissions apply to in Vietnam? (Image from the Internet)

What is the new rate of environmental protection fee on emissions in Vietnam?

Pursuant to Article 6 of Decree 153/2024/ND-CP (effective from January 5, 2025) concerning the fee rate for environmental protection on emissions, as follows:

(1) For facilities emitting emissions not subject to emission monitoring

- Fixed fee rate (f): 3,000,000 VND/year. In case the fee payer pays quarterly, the quarterly fee rate is f/4.

- For facilities commencing emission discharge after the effective date of Decree 153/2024/ND-CP or facilities operating before the effective date:

Where: Fee calculation time is counted from the month following the month the Decree 153/2024/ND-CP becomes effective (applying to operating emission facilities) or the month when operation begins (for newly operational emission facilities from the effective date of the Decree) until the end of the quarter or year.

(2) For facilities emitting emissions subject to emission monitoring

- Fixed fee rate (f): 3,000,000 VND/year.

- Variable fee rates for pollutants in emissions are as follows:

+ Dust: 800 VND/ton

+ NO_x (including NO₂ and NO): 800 VND/ton

+ SO_x: 700 VND/ton

+ CO: 500 VND/ton

- In each emission stream of a facility, if the average concentration of a pollutant during the fee period is less than 30% of the concentration specified in the environmental emission standards or local government regulations (if any): The variable fee rate for that substance is 75% of the payable fee calculated according to the formula to determine the variable fee of each pollutant in the emission stream specified at Point c, Clause 1, Article 5 of Decree 153/2024/ND-CP.

- For a substance with an average concentration that is 30% or more below the specified level, the variable fee rate is 50% of the calculated fee according to the formula provided at Point c, Clause 1, Article 5 of Decree 153/2024/ND-CP.

- The basis for determining the fee rate specified at Point c, Point d, Clause 2, Article 5 of Decree 153/2024/ND-CP is the result of emission monitoring (automatic, continuous, or periodic) and the environmental emission standards or local government regulations on pollutant concentrations in emissions (if any).

What are the deadlines for paying environmental protection fees on emissions in Vietnam?

Pursuant to Point a, Point b, Clause 1, Article 7 of Decree 153/2024/ND-CP (effective from January 5, 2025) regarding the deadlines for paying the environmental protection fee on emissions:

Declaration, Examination of Declaration, and Payment of Fees

1. Fee Payer

a) For facilities emitting emissions that must be monitored, declarations and payments are made quarterly as follows:

Quarterly, no later than the 20th of the first month of the following quarter, the fee payer shall prepare the Environmental Protection Fee Declaration for emission, according to Form No. 01 in the Appendix issued with this Decree, submitting the declaration directly or sending it via postal services or electronically if the technical infrastructure allows, complying with legal regulations on electronic transactions, digital signatures, electronic documents, and pay fees to the fee collecting agency as per the notice of the collecting agency (if any).

b) For facilities not required to monitor emissions, declarations and payments are made as follows:

For facilities commencing emissions from the Decree's effective date: The fee payer prepares the declaration using Form No. 01 in the Appendix, submitting directly or via postal or electronic means, adhering to regulations on electronic transactions, digital signatures, electronic documents. Payment must be made no later than the 20th of the month following the start of operations. Fees are calculated from the following month until the end of the calendar year. In subsequent years, fees are paid once annually, no later than January 31 each year.

For facilities operating before the Decree's effective date: Prepare and submit the declaration as stated above by the 20th of the following month after the Decree takes effect. Fees are calculated for the time from the following month to the year's end. In subsequent years, fees are paid once annually, no later than January 31 each year.

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Thus, the deadlines for paying environmental protection fees on emissions are as follows:

- For facilities required to monitor emissions: Fees are paid quarterly, no later than the 20th of the first month of the following quarter.

- For facilities not required to monitor emissions: Fees are paid once annually, no later than January 31 each year.