What are regulations on environmental protection fee for emissions from January 5, 2025?

What are regulations on environmental protection fee for emissions from January 5, 2025?

Based on Article 6 of Decree 153/2024/ND-CP (effective from January 5, 2025), the regulation on the environmental protection fee for emissions is stipulated as follows:

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

- Fixed fee rate (f): VND 3,000,000/year. If the fee payer submits quarterly, the fee for each quarter is calculated as f/4.

- For new emission facilities operational from the date Decree 153/2024/ND-CP takes effect or facilities operating before the decree's effective date:

In which: The fee calculation period starts from the month following the month Decree 153/2024/ND-CP comes into effect (applied for existing emission facilities) or the month of operation commencement (applied for new emission facilities starting from the effective date of Decree 153/2024/ND-CP) until the end of the quarter or year.

(2) For facilities emitting emissions subject to emission monitoring:

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

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

+ Dust: VND 800/ton

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

+ SO_x: VND 700/ton

+ CO: VND 500/ton

- At each emission line of a facility, if the average concentration (calculated in the fee submission period) of a pollutant is less than 30% of the concentration as prescribed by environmental technical standards or local government regulations (if any): The variable fee for that pollutant is 75% of the fee calculated using the formula for determining the variable fee for each pollutant in emissions as specified at point c, clause 1, Article 5 of Decree 153/2024/ND-CP.

- If the concentration is 30% or more below the prescribed standard: The fee is 50% of the calculated fee.

- Basis for determining the fee rates in point c and d, clause 2, Article 5 Decree 153/2024/ND-CP includes automatic, continuous, or periodic emission monitoring results and the local environmental technical standards.

What are regulations on environmental protection fee for emissions from January 5, 2025? (Image from the Internet)

What are regulations on fee collection agencies after environmental protection fee submission by emission facilities in Vietnam?

Based on clause 2, Article 7 of Decree 153/2024/ND-CP (effective from January 5, 2025) which regulates the obligations of fee collection agencies post-submission of environmental protection fees by emissions facilities as follows:

(1) Fee Declaration Verification:

- Verification deadline: Within 30 working days from the receipt of the fee declaration from the emission facility, the fee collecting organization must verify the fee declaration.

- Basis for verification of the fee declaration includes data from the fee payer, measurements by state environmental management agencies, and the most recent inspection or audit results. In case of multiple data sets, the nearest monitoring result by state environmental management during the fee period is used.

- If the fee payable differs from the declared amount, the fee collecting organization issues a Notification of Environmental Protection Fee for emissions according to Form 02 in the Appendix of Decree 153/2024/ND-CP. If overpaid, it can be offset against future dues per regulations. Any shortfall must be corrected by additional payments.

(2) By the 25th of the first month of the following quarter, the organization must deposit all collected fees (including account fees, late payments, and interest accrued on the balance) into a state treasury account.

- The fee collection organization shall declare and remit the collected fees into the state budget per Article 8 of Decree 153/2024/ND-CP.

- Fees are categorized under Chapter of fee collection agencies, Item 2600 - Fees related to natural resources and environment, Sub-item 2618 - Environmental protection fees for wastewater, emissions in the state budget index.

- Interest collected is deposited under Chapter of fee collection agencies, Item 4900 - Other Revenues, Sub-item 4949 - Other Revenues of the state budget index.

- Annually, by March 31, fee reconciliation for the previous year's emissions fees is conducted with tax authorities.

Which entities are the environmental protection fee payers for emissions in Vietnam?

Based on Article 3 of Decree 153/2024/ND-CP (effective January 5, 2025), stipulating the entities paying the environmental protection fee for emissions:

Subjects Liable and Fee Payers

...

2. Entities paying the environmental protection fee under this Decree are emission facilities specified in clause 1.

...

Thus, emission fee payers include:

- Iron, steel, metallurgy production facilities (except rolling, drawing, casting from raw ingots);

- Basic inorganic chemical manufacturing facilities (except industrial gases), inorganic fertilizers, and nitrogen compounds (excluding blending, bottling, packing), chemical pesticides (excluding blending, bottling);

- Oil refining, petrochemical facilities;

- Recycling, treatment facilities for municipal solid waste, normal industrial waste, hazardous waste; facilities using imported scrap as production materials;

- Coke, gas production facilities;

- Thermal power plants;

- Cement production facilities;

- Other industrial dust and emissions-generating production, business, service facilities not listed above.