How to handle fines for overdue payment of contributions for waste treatment in Vietnam from August 25, 2022?

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• What is the level of punishment for violations of the regulations on declaring the amount of contributions to support waste treatment in Vietnam?
• Is there a penalty for paying the contribution to support waste treatment in Vietnam over the time limit?
• How long is the sanctioning period for violations against regulations on waste treatment in Vietnam by manufacturers and importers?

What is the level of punishment for violations of the regulations on declaring the amount of contributions to support waste treatment in Vietnam?

Pursuant to Clause 2, Article 33 of Decree 45/2022/ND-CP stipulates as follows:

“Article 33. Violations against regulations on implementation of waste treatment responsibilities of manufacturers and importers

…

2. Penalties for violations against regulations on declaration of contribution amounts to support waste treatment:

a) A fine ranging from VND 150,000,000 to under VND 250,000,000 shall be imposed for declaring incompletely, incorrect contents, targets and data in the declaration of the amount of contribution to support waste treatment but failing to reduce the amount payable;

b) A fine ranging from VND 250,000,000 to under VND 350,000,000 shall be imposed for sending a declaration of the amount of contribution to support waste treatment less than 31 days after the prescribed time limit;

c) A fine ranging from VND 350,000,000 to under VND 450,000,000 shall be imposed for sending a declaration of the amount of the contribution to support waste treatment beyond the prescribed time limit from 31 days to under 91 days;

d) A fine ranging from VND 450,000,000 to VND 550,000,000 shall be imposed for making incorrect information declaration, which reduces the amount payable by less than 30%;

dd) A fine ranging from VND 550,000,000 to VND 650,000,000 shall be imposed for making incorrect information declaration resulting in a reduction of 30% to less than 50% of the payable amount;

e) A fine ranging from VND 650,000,000 to VND 750,000,000 shall be imposed for making incorrect declaration of information resulting in a reduction of 50% to less than 70% of the payable amount;

g) A fine ranging from VND 750,000,000 to VND 1,000,000,000 shall be imposed for making incorrect information declaration, which reduces 70% or more of the payable amount;

h) A fine ranging from VND 850,000,000 to VND 1,000,000,000 shall be imposed for failing to submit a declaration of the amount of the contribution to support waste treatment or sending a declaration of the amount of the contribution to support waste treatment but specified period of 91 days or more.”

Accordingly, based on the violation to determine the administrative penalty level for the violation of regulations on declaration of the amount of contribution to support waste treatment in Vietnam according to the above regulations.

What is the penalty for overdue payment of contributions for waste treatment in Vietnam from August 25, 2022?

Is there a penalty for paying the contribution to support waste treatment in Vietnam over the time limit?

Pursuant to Clause 3, Article 33 of Decree 45/2022/ND-CP stipulates as follows:

“Article 33. Violations against regulations on implementation of waste treatment responsibilities of manufacturers and importers

…

3. Penalties for paying contributions to support waste treatment beyond the prescribed time limit:

a) A fine ranging from VND 500,000,000 to under VND 700,000,000 shall be imposed for late payment of the waste treatment support contribution less than 31 days past the prescribed time limit or failing to pay the full amount of the waste treatment support contribution. waste less than 31 days after the prescribed time limit;

b) A fine ranging from VND 700,000,000 to under VND 900,000,000 shall be imposed for late payment of the waste treatment support contribution beyond the prescribed time limit from 31 days to less than 91 days or failing to pay the full amount of the contribution. supporting waste treatment beyond the prescribed time limit from 31 days to less than 91 days.”

Accordingly, based on the violation to determine the administrative sanction for the act of paying the contribution to support waste treatment in Vietnam beyond the time limit as prescribed above.

In addition, based on violations to determine remedial measures as prescribed in Clause 5, Article 33 of Decree 45/2022/ND-CP.

How long is the sanctioning period for violations against regulations on waste treatment in Vietnam by manufacturers and importers?

Pursuant to Article 5 of Decree 45/2022/ND-CP stipulates as follows:

“Article 5. Statute of limitations for sanctioning administrative violations

1. The statute of limitations for sanctioning administrative violations in the field of environmental protection is 2 years.

2. The violations being performed, the violations that have ended, the time to calculate the statute of limitations for sanctioning administrative violations in this Decree is prescribed as follows:

a) The acts specified in Article 9; Points e, g, h Clause 1, Points e, g, h Clause 2, Points e, g, h Clause 3 Article 11; Points b and c Clause 1, Points b and c Clause 2 Article 13; Points b, d, e Clause 1, Points c, d, dd Clause 2, Points c, d, dd Clause 3, Points c, d, dd Clause 4 Article 14; Clause 2, Points e, g, h Clause 3, Points e, g, h, i Clause 4, Clause 6 Article 15 and Article 38 of this Decree are administrative violations being committed, the statute of limitations shall be calculated. from the time the person competent to perform official duties detects the violation;

b) Violations specified at Point b, Clause 1, Point b, Clause 2, Article 10; Point b Clause 1, Point b Clause 2, Point b Clause 3 Article 11; Clause 1 Article 32; Clause 1 Article 33; Clause 1, Point c, Clause 3, Article 43 of this Decree is an act being performed, the statute of limitations is counted from the time when the organization or individual must disclose information or submit periodical reports as prescribed;

c) The violations specified in Articles 18, 19, 20, 21, 22, 23 of this Decree are finished acts, the statute of limitations shall be calculated from the time of sampling;

d) The violations specified in Clause 2, Article 25 of this Decree are finished violations, the time of termination is counted from the time of completion of the violations;

dd) Except for the acts specified at Points a, b, c and d of this Clause, the other acts specified in this Decree shall have the statute of limitations for sanctioning determined by the person with sanctioning competence according to Point b, Clause 1. Article 6 Law on Handling of Administrative Violations.”

Accordingly, the determination of the statute of limitations for handling violations for violations against regulations on implementation of waste treatment in Vietnam responsibilities of manufacturers and importers shall comply with the above provisions.

Note, the administrative sanction according to the above provisions only apply to violators. In case of violations by organizations, the administrative sanction will be twice that of individuals.

Decree 45/2022/ND-CP will take effect from August 25, 2022.