Proposal: Collecting environmental protection fees of emission-discharging facilities in Vietnam
Is it correct that environmental protection fees of emission-discharging facilities in Vietnam will be collected? - Mr. Phan (Quang Binh).
Proposal: Collecting environmental protection fees of emission-discharging facilities in Vietnam
As prescribed in Article 6 of the Draft Decree on environmental protection fees, it is proposed to collect the environmental protection fee for the emission-discharging facilities as follows:
- Fixed fee for emission-discharging facilities is 3,000,000 VND/year. The fixed fee is set annually.
In case the fee payer pays quarterly, the payable fee amount calculated for 01 quarter is the fixed fee divided by 4.
In case the fee payer pays monthly, the payable fee amount for 01 month is the fixed fee divided by 12.
- Fees for environmental pollutants in the exhaust gas:
No |
Environmental contaminant |
Fee (VND/ton) |
1 |
Total amount of dust |
800 |
2 |
NOx (including NO2 and NO) |
800 |
3 |
SOx |
700 |
4 |
CO |
500 |
- For exhaust gas discharge facilities subject to automatic, continuous and periodical monitoring of emissions:
+ Exhaust gas discharge facilities with concentrations of environmental pollutants present in their exhaust gas are 30% lower than those specified in the National Technical Regulation on industrial emissions: Pay the fee equivalent to 75% of the payable fee calculated according to the formula in Clause 2, Article 5 of the Draft Decree on environmental protection fees.
+ Exhaust gas discharge facilities have concentrations of environmental pollutants present in the exhaust gas of the exhaust gas discharger 50% lower than the concentrations specified in the National Technical Regulation on industrial emissions: Pay the corresponding fee of 50% of the payable fee calculated according to the formula specified in Clause 2, Article 5 of the Draft Decree on environmental protection fees.
+ Facilities discharging emissions from public activities in the form of recycling and treating daily-life solid waste, ordinary industrial solid waste, medical waste, and hazardous waste shall pay the corresponding fee of 50%.
Who is expected to pay the environmental protection fee for emissions in Vietnam?
Pursuant to Article 3 of the Draft Decree on environmental protection fees, subjects liable to the environmental protection fee for emissions in Vietnam are as follows:
Fee-payers
1. The subjects subject to environmental protection charges as prescribed in this Decree are dust and gas emissions discharged into the environment by projects, production, business and service establishments specified in column (2) of Appendix XXIX promulgated together with Decree No. 08/2022/ND-CP dated January 10, 2022 of the Government detailing a number of articles of the Law on Environmental Protection and being granted an environmental license or a successful environmental permit. (hereinafter referred to as the exhaust gas discharge facility).
2. The payers of the environmental protection fee for emissions as prescribed in this Decree are the emission-discharging facilities specified in Clause 1 of this Article.
Thus, the payers of the environmental protection fee for emissions are the facilities that discharge emissions of the projects, production, business and service establishments specified in column (2) of Appendix 29 issued together with this Decree 08/2022/ND-CP.
What are methods of paying the environmental protection fee for emissions in Vietnam?
Pursuant to Clause 1.c Article 7 of the Draft Decree on environmental protection fees, methods of paying the environmental protection fee for emissions in Vietnam are:
Declare, appraise the declaration and pay fees
1. Fee payers
...
c) Fee payers shall pay fees by one of the following methods:
- Pay the fee in the form of non-cash into the fee-collecting account opened at a credit institution.
- Pay the fee to the fee account waiting for payment to the budget of the fee-collecting organization opened at the State Treasury.
- Pay fees via accounts of money-receiving agencies or organizations other than those of toll-collecting organizations (applicable to the case of carrying out administrative procedures, providing online public services in accordance with the Government's regulations on implementing single-window mechanism in handling administrative procedures). Within 24 hours from the time of receiving the fee, the money-receiving agency or organization must transfer the entire collected fee amount to the fee-collecting account of the toll-collecting organization opened at a credit institution or transfer the entire amount of the fee collected to the fee-collecting organization's account collected into the fee account awaiting payment to the budget of the fee-collecting organization opened at the State Treasury.
- Pay the fee in cash to the toll collection organization.
Thus, the fee payer shall pay the environmental protection fee for emissions through the following methods:
- Pay the fee in the form of non-cash into the fee-collecting account opened at a credit institution.
- Pay the fee to the fee account waiting for payment to the budget of the fee-collecting organization opened at the State Treasury.
- Pay fees via accounts of money-receiving agencies or organizations other than those of toll-collecting organizations (applicable to the case of carrying out administrative procedures, providing online public services in accordance with the Government's regulations on implementing single-window mechanism in handling administrative procedures).
- Pay the fee in cash to the toll collection organization.
Note: The Draft Decree on environmental protection fees is in the process of collecting comments and has not yet taken effect.
Best regards!