What are procedures for declaration and payment of environmental protection fees for emissions in Vietnam from January 5, 2025?

What are procedures for declaration and payment of environmental protection fees for emissions in Vietnam from January 5, 2025?

Based on Section II of the newly issued administrative procedures in the field of taxation under the management function of the Ministry of Finance attached to Decision 2869/QD-BTC, the method of declaring and paying environmental protection fees for emissions from January 5, 2025, is as follows:

- Fee payers submit dossiers through one of the following methods:

+ Submit directly at the Department of Natural Resources and Environment; Office of Natural Resources and Environment; Ministry of Public Security, Ministry of Defense (or agency appointed by the Ministry of Public Security or Ministry of Defense to receive the fee declaration form).

+ Submit via postal service.

+ Submit electronically if the technical infrastructure allows and complies with relevant legal provisions on electronic transactions, digital signatures, and electronic documents.

- Fee payers pay fees, and late payment of fees (if any) through one of the following methods:

+ Pay non-cash into the fee collection account of the fee-collecting organization opened at a credit institution.

+ Pay into the fee awaiting budget account of the fee-collecting organization opened at the State Treasury.

+ Pay via the account of another monetary receiving agency or organization different from the fee-collecting organization (applicable to cases implementing administrative procedures, providing online public services according to the provisions of the Government of Vietnam on the implementation of a one-stop-shop, interlinked single-window mechanism in administrative procedure resolution).

What are procedures for declaration and payment of environmental protection fees for emissions in Vietnam from January 5, 2025? (Image from the Internet)

Which emission facilities are subject to environmental protection fees in Vietnam according to Decree 153?

According to Article 3 Decree 153/2024/ND-CP, it is stipulated as follows:

Subjects liable to fees and fee payers

1. Subjects liable to environmental protection fees for emissions as prescribed in this Decree are dust and industrial emissions discharged into the environment that need to be treated from projects, production, business, and service establishments required to have an environmental permit according to legal regulations on environmental protection, which includes licensing content for emissions (hereinafter referred to as emission facilities).

Emission facilities as prescribed in this Decree include:

a) Iron, steel, metallurgy production facilities (excluding rolling, drawing, casting from billet);

b) Basic inorganic chemical production facilities (excluding industrial gases), inorganic fertilizers and nitrogen compounds (excluding mixing, bottling, packaging), chemical pesticides (excluding mixing, bottling);

c) Petroleum refining, petrochemical facilities;

d) Facilities recycling, treating residential solid waste, ordinary industrial solid waste, hazardous waste; using imported scrap as raw materials for production;

dd) Coke, coal gas production facilities;

e) Thermal power plants;

g) Cement production facilities;

h) Other production, business, and service facilities that generate dust, industrial emissions not included in points a, b, c, d, đ, e, and g of this clause.

2. Environmental protection fee payers for emissions as prescribed in this Decree are emission facilities specified in clause 1 of this Article.

Accordingly, emission facilities subject to environmental protection fees include:

[1] Iron, steel, metallurgy production facilities (excluding rolling, drawing, casting from billet);

[2] Basic inorganic chemical production facilities (excluding industrial gases), inorganic fertilizers, and nitrogen compounds (excluding mixing, bottling, packaging), chemical pesticides (excluding mixing, bottling);

[3] Petroleum refining, petrochemical facilities;

[4] Facilities recycling, treating residential solid waste, ordinary industrial solid waste, hazardous waste; using imported scrap as raw materials for production;

[5] Coke, coal gas production facilities;

[6] Thermal power plants;

[7] Cement production facilities;

[8] Other production, business, and service facilities that generate dust, industrial emissions not included in subjects from [1] to [7].

What are responsibilities of the Department of Natural Resources and Environment in Vietnam in managing environmental protection fees?

According to Article 9 Decree 153/2024/ND-CP, the Department of Natural Resources and Environment has the following responsibilities:

- Appraise the fee declaration form, issue the Notice of payment of environmental protection fees for emissions, calculate late payment fees in accordance with the tax management law (if any); manage the collection and payment of environmental protection fees for emissions; classify fixed and variable fee-paying entities, publish the list of emission facilities liable to environmental protection fees for emissions on the electronic portal of the fee-collecting organization; urge fee payers to declare and pay environmental protection fees for emissions accordingly.

- Annually, prepare estimates, finalize revenue and expenditure of environmental protection fees for emissions in accordance with the law on fees, charges, and the state budget.

- The Department of Natural Resources and Environment compiles statistical data on environmental protection fees for emissions in the locality, reports to the Ministry of Natural Resources and Environment by May 31 of the following year; proposes amendments, supplements regarding fee collection levels, management, utilization of environmental protection fees for emissions (if any) to the Ministry of Natural Resources and Environment, so that the Ministry of Natural Resources and Environment can compile proposals, recommend amendments, supplements to the fee collection documents (if any).