Template of the Declaration for environmental protection fee payment for emissions from January 5, 2025 in Vietnam
Template of the Declaration for environmental protection fee payment for emissions from January 5, 2025 in Vietnam
Based on Form No. 01 of the Appendix issued together with Decree 153/2024/ND-CP stipulating the Template of the Declaration for environmental protection fee payment for emissions:
Download the Template of the Declaration for environmental protection fee payment for emissions from January 5, 2025 in Vietnam.
Template of the Declaration for environmental protection fee payment for emissions from January 5, 2025 in Vietnam (Image from the Internet)
Who is responsible for paying the environmental protection fee for emissions in Vietnam?
Pursuant to Article 3 of Decree 153/2024/ND-CP outlining the fee payers and responsible parties:
Article 3. Subjects liable to fees and fee payers
- Subjects liable to environmental protection fees for emissions as stipulated in this Decree include dust and industrial emissions discharged into the environment that require treatment from projects, production facilities, businesses, and services subject to environmental permits under environmental protection laws, including licensed emissions discharge (collectively referred to as emission facilities).
Emission facilities according to this Decree include:
a) Production facilities for iron, steel, metallurgy (excluding rolling, drawing, casting from raw material billets);
b) Basic inorganic chemical production facilities (excluding industrial gases), inorganic fertilizers, and nitrogen compounds (excluding mixing, decanting, packaging), chemical pesticides (excluding mixing, decanting);
c) Oil refining and petrochemical facilities;
d) Facilities for recycling, treating residential solid waste, ordinary industrial solid waste, hazardous waste; utilizing imported scrap as raw materials for production;
dd) Coke and coal gas production facilities;
e) Thermal power plants;
g) Cement production facilities;
h) Other production, business, service establishments that generate dust, industrial emissions not covered in points a, b, c, d, dd, e, and g of this item.
- Fee payers for environmental protection fees for emissions as stipulated in this Decree are the emission facilities specified in Clause 1 of this Article.
According to the above regulations, the payers for environmental protection fees for emissions are the following emission facilities:
- Production facilities for iron, steel, metallurgy (excluding rolling, drawing, casting from raw material billets)
- Basic inorganic chemical production facilities (excluding industrial gases), inorganic fertilizers, and nitrogen compounds (excluding mixing, decanting, packaging), chemical pesticides (excluding mixing, decanting)
- Oil refining and petrochemical facilities
- Facilities for recycling, treating residential solid waste, ordinary industrial solid waste, hazardous waste; utilizing imported scrap as raw materials for production
- Coke and coal gas production facilities
- Thermal power plants
- Cement production facilities
- Other production, business, or service establishments generating dust, industrial emissions not covered in the above cases
What activities are subject to the environmental protection fee in Vietnam?
Pursuant to Article 136 of the Environmental Protection Law 2020 stipulating policies on taxes and fees for environmental protection:
Article 136. Policies on taxes and fees for environmental protection
- Environmental protection tax is prescribed as follows:
a) Environmental protection tax applies to products and goods whose use adversely affects the environment or pollutes the environment;
b) The environmental protection tax amount is determined based on the degree of adverse impact on the environment;
c) The promulgation and enforcement of regulations on environmental protection tax shall follow tax law provisions.
- Environmental protection fee is prescribed as follows:
a) The environmental protection fee applies to activities discharging into the environment; mineral exploitation or causing adverse impacts on the environment; public services in the environmental protection field according to the law on fees and charges;
b) The environmental protection fee amount is determined based on the volume, toxicity of pollutants discharged into the environment, characteristics of the environment receiving waste; degree of adverse impact on the environment of mineral exploitation activities; nature of public services in the environmental protection field;
c) The promulgation and enforcement of regulations on environmental protection fees shall follow provisions of law on fees and charges.
[...]
Therefore, the environmental protection fee applies to the following activities:
- Activities discharging into the environment
- Mineral exploitation or causing adverse impacts on the environment
- Public services in the environmental protection field following legal provisions on fees and charges
