When is deadline for the environmental protection fee declared quarterly in Vietnam?

When is deadline for the environmental protection fee declared quarterly in Vietnam?

Based on Clause 1, Article 7 of Decree 153/2024/ND-CP, the regulations are as follows:

Declaration, assessment of declaration, and payment of fees

1. Fee Payer

a) For facilities discharging emissions that are required to monitor emissions, the declaration and payment of fees are conducted quarterly, as follows:

Quarterly, no later than the 20th day of the first month of the following quarter, fee payers must prepare the Environmental Protection Fee Declaration for emissions (hereafter referred to as the Fee Declaration) using Form No. 01 in the Appendix issued with this Decree, and submit the Fee Declaration directly or send it via postal services or electronically if the technical infrastructure permits and complies with legal regulations concerning electronic transactions, digital signatures, electronic documents, and fee submission to the fee-collecting organization; pay the fee amount as notified by the fee-collecting organization (if any).

b) For facilities discharging emissions not required to monitor emissions, the declaration and payment of fees are conducted as follows:

If the facility begins discharging emissions after the effective date of this Decree: The fee payer prepares the Fee Declaration using Form No. 01 in the Appendix issued with this Decree and submits it directly or sends it via postal services or electronically if the technical infrastructure permits and complies with legal regulations concerning electronic transactions, digital signatures, electronic documents, and fee submission to the fee-collecting organization no later than the 20th day of the following month after starting operations. The fee amount is calculated from the month following the start-up month until the end of the calendar year (ending on December 31 of the startup year). From the following year, the fee payer shall pay a single annual fee, with the latest payment date by January 31 each year.

If the facility was already operational before the effective date of this Decree: The fee payer prepares the Fee Declaration using Form No. 01 in the Appendix issued with this Decree, submits it directly or sends it via postal services or electronically if the technical infrastructure permits and complies with legal regulations concerning electronic transactions, digital signatures, electronic documents, and fee submission to the fee-collecting organization no later than the 20th day of the month following the month this Decree takes effect. The fee amount is calculated from the month following the month this Decree takes effect until the end of the calendar year. From the following year, the fee payer shall pay a single annual fee, with the latest payment date by January 31 each year.

c) In the case of facilities discharging emissions that dissolve, go bankrupt, or cease operations according to the law, they must fulfill their fee obligations as per the tax management laws and related legal regulations.

d) Fee payers must pay fees (including late payment fees, if any) to the fee-collecting organization using one of the following methods:

Non-cash payment into the dedicated fee collection account of the fee-collecting organization opened at a credit institution.

Payment into the account for fees pending payment into the budget of the fee-collecting organization opened at the State Treasury.

Payment through the account of another agency or organization that receives money different from the fee-collecting organization (applicable when performing administrative procedures, providing public services online according to the Government of Vietnam’s regulations on implementing a one-stop-shop, single-window mechanism in handling administrative procedures). Within 24 hours from receiving the fee, the agency, or organization must transfer all collected fees into the fee-collecting organization's transfer account opened at a credit institution or into the budget-pending account of the fee-collecting organization opened at the State Treasury.

...

Thus, the deadline for quarterly environmental protection fee declaration is no later than the 20th day of the first month of the following quarter.

Which entity has the authority to collect the environmental protection fee in Vietnam?

Based on Clause 1, Article 4 of Decree 153/2024/ND-CP, the regulations are as follows:

Fee Collecting Organization

1. The Department of Natural Resources and Environment and the Division of Natural Resources and Environment collect the environmental protection fee for emissions from facilities discharging emissions within their management area.

2. Based on actual management circumstances, the Department of Natural Resources and Environment reports to the provincial-level People's Committee (hereafter referred to as the provincial People's Committee) to direct the Department of Natural Resources and Environment and the Division of Natural Resources and Environment to organize the collection of environmental protection fees for emissions from facilities discharging emissions within their management area.

Therefore, the Department of Natural Resources and Environment and the Division of Natural Resources and Environment have the authority to collect the environmental protection fee for emissions from facilities discharging emissions within their management area.

Is the environmental protection fee for emissions required to be paid to the budget in Vietnam?

Based on Clause 1, Article 8 of Decree 153/2024/ND-CP, the regulations are as follows:

Fee Management and Usage

1. Fee-collecting organizations must pay all collected environmental protection fees for emissions into the state budget. The cost for fee collection activities is arranged by the state budget in the fee-collecting organization's estimate according to regulations.

2. If the fee-collecting organization is allocated operational costs under the provisions of Clause 3, Article 1 of Decree 82/2023/ND-CP dated November 28, 2023, of the Government of Vietnam amending and supplementing several articles of Decree 120/2016/ND-CP dated August 23, 2016, of the Government of Vietnam detailing and guiding several articles of the Law on Fees and Charges, it is allowed to retain 25% of the total collected fees to cover fee collection activities according to the provisions of Clause 4, Article 1 of Decree 82/2023/ND-CP; 75% of the collected fees must be paid to the state budget following legal regulations concerning the state budget.

Thus, the environmental protection fee for emissions must be paid into the state budget.