From January 5, 2025, which notice form for environmental protection fee payment for emissions shall be applied in Vietnam?

From January 5, 2025, which notice form for environmental protection fee payment for emissions shall be applied in Vietnam?

The notice form for paying environmental protection fees for emissions is Form No. 02 in the appendix issued with Decree 153/2024/ND-CP (this document takes effect from January 5, 2025).

The notice form for paying environmental protection fees for emissions is as follows:

notice form for paying environmental protection fees for emissions...Download

From January 5, 2025, which notice form for environmental protection fee payment for emissions shall be applied in Vietnam? (Image from the Internet)

From January 5, 2025, how to calculate environmental protection fee for emissions in Vietnam?

According to Article 5 of Decree 153/2024/ND-CP, the method of environmental protection fee for emissions is stipulated as follows:

(1) Environmental protection fees for emissions payable in a fee-paying period are calculated according to the following formula:

F = f + C.

Where:

- F is the total fee payable in the fee-paying period (quarter or year).

- f is the fixed fee as stipulated in Clause 1, Article 6 of Decree 153/2024/ND-CP (quarter or year).

- C is the variable fee, calculated quarterly.

The variable fee for emissions (C) is the total variable fee for each emission stream , determined by the following formula:

The variable fee for each emission stream (Ci) is the total variable fee of the pollutants specified in Clause 2, Article 6 of this Decree within each emission stream (i), determined by the following formula:

The variable fee of each pollutant within the emission stream is determined as follows:

(pollutant in the emissions)	=	Emission flowrate at emission stream i (Nm3/hour)	x	Emission time at emission stream i (hours)	x	Concentration of pollutants in emissions at emission stream i (mg/Nm3)	x		x	Charge rate for the pollutant (dong/ton)

Where:

- The emission time at emission stream i is the total emission time in the fee calculation period at emission stream i as reported by the fee payer.

- The emission flowrate and the concentration of each pollutant in the emissions at each emission stream during the fee-paying period are determined as follows:

+ For facilities discharging emissions with periodic monitoring: The emission flowrate is determined based on the rate recorded in the environmental permit; the concentration of each pollutant in the emissions is determined based on periodic monitoring data every 3 months as prescribed in Article 98 of Decree No. 08/2022/ND-CP dated January 10, 2022, by the Government of Vietnam, detailing several articles of the Environmental Protection Law 2020.

In cases where the facility has a periodic monitoring frequency of 6 months, as prescribed in Article 98 of Decree 08/2022/ND-CP, the declaration, and calculation of fees for a non-monitoring quarter is based on data from the prior monitoring period.

+ For facilities discharging emissions with automatic and continuous monitoring: The emission flowrate and concentration of each pollutant in the emissions are determined by the average value of the measurement results (according to the technical characteristics of each equipment type).

(2) For facilities discharging emissions that are subject to automatic and continuous emission monitoring or periodic monitoring according to the environmental permit (hereinafter referred to as facilities subject to emission monitoring): The environmental protection fees for emissions to be paid are the total fees (F) determined according to the formula provided in Clause 1, Article 5 of Decree 153/2024/ND-CP.

(3) For facilities discharging emissions not subject to emission monitoring: The environmental protection fee for emissions to be paid is the fixed charge (f) as stipulated in Clause 1, Article 6 of Decree 153/2024/ND-CP.

from January 5, 2025: What is the fee rate for environmental protection fees for emissions in Vietnam?

According to Article 6 of Decree 153/2024/ND-CP, the rate for environmental protection fees for emissions is as follows:

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

The fixed fee rate (f): 3,000,000 VND/year. In cases where the fee payer pays quarterly, the fee is calculated at f/4 for one quarter.

If a facility discharging emissions begins operation after the effective date of Decree 153/2024/ND-CP or a facility was operating prior: the fee payable = (f/12) x fee-calculation period (months).

Where the fee-calculation period is the time from the month following the effective month of this Decree (applies to ongoing facilities) or the start-up month (applies to new facilities from the effective date) to the end of the quarter or year.

(2) For facilities subject to emission monitoring

- The fixed fee rate (f) is implemented according to Clause 1, Article 6 of Decree 153/2024/ND-CP

- The variable fee rate for pollutants within emissions is as follows:

- In each emission stream of the emission-discharging facility, if the average concentration of a pollutant is less than 30% relative to the regulatory standard for emissions or local government regulations (if any):

The variable fee rate for that substance is 75% of the payable fee calculated according to the formula determining the variable fee of each pollutant in the emission stream as prescribed in Point c, Clause 1, Article 5 of Decree 153/2024/ND-CP

- In each emission stream, if the average concentration of a pollutant is more than 30% lower than the regulatory standard for emissions or local government regulations (if any):

The variable fee rate for that substance is 50% of the payable fee calculated according to the formula determining the variable fee of each pollutant in the emission stream as prescribed in Point c, Clause 1, Article 5 of Decree 153/2024/ND-CP

The basis for determining the fee rate as specified in Point c, Point d, Clause 2, Article 6 of Decree 153/2024/ND-CP is the results of emission monitoring (automatic, continuous, or periodic) and the environmental standards for emissions or local government regulations on pollutant concentrations in emissions (if any).