Procedures for declaration and payment of environmental protection fees for emissions in Vietnam

Procedures for declaration and payment of environmental protection fees for emissions in Vietnam (Image from the internet)

On December 2, 2024, the Ministry of Finance of Vietnam issued Decision 2869/QD-BTC announcing new administrative procedures in the field of taxation within the scope of management by the Ministry of Finance.

Procedures for declaration and payment of environmental protection fees for emissions in Vietnam

(1) Procedures

* At the Department of Natural Resources and Environment or Office of Natural Resources and Environment (hereinafter collectively referred to as the fee-collecting organization):

- Facilities emitting waste gases subject to emission monitoring: Quarterly, by the 20th day of the first month of the following quarter at the latest, the fee payer prepares the Declaration of Environmental Protection Fees for Emissions (hereinafter collectively referred to as the Fee Declaration), submits the dossier to the fee-collecting organization, and pays the fees as prescribed.

- Facilities emitting waste gases not subject to emission monitoring:

If a facility emitting waste gases begins operating from the date Decree 153/2024/ND-CP comes into effect: By the 20th day of the following month of operation start at the latest, the fee payer prepares the Fee Declaration, submits the dossier to the fee-collecting organization, and pays the fees as prescribed. The fee payable is calculated for the period from the next month of operation start to the end of the calendar year (until December 31 of the operation start year). From the subsequent year, the fee payer submits the fee once for the entire year, with the fee payment deadline being January 31 of each year.

If a facility emitting waste gases is operating before Decree 153/2024/ND-CP comes into effect: By the 20th day of the following month from the effective date of Decree 153/2024/ND-CP, the fee payer prepares the Fee Declaration, submits the dossier to the fee-collecting organization, and pays the fees as prescribed. The fee payable is calculated for the period from the next month of the effective date of Decree 153/2024/ND-CP to the end of the calendar year. From the subsequent year, the fee payer submits the fee once for the entire year, with the fee payment deadline being January 31 of each year.

- The fee-collecting organization checks, receives, and assesses the documents of the fee payer.

Within 30 working days from the day of receiving the Fee Declaration of the gas-emitting facility, the fee-collecting organization evaluates the Fee Declaration. If the fee payable based on the assessment results differs from what the fee payer declared and paid, the fee-collecting organization issues a Notice of Environmental Protection Fees for Emissions. If the payable fee is lower than the declared and paid amount, the fee payer offsets the excess fee with the payable fee of the next term as prescribed. If the payable fee is higher than the declared and paid amount, the fee payer must pay the outstanding fee to the fee-collecting organization.

* At the Ministry of Public Security (or the agency authorized by the Ministry of Public Security to receive the Fee Declaration) or the Ministry of National Defense (or the agency authorized by the Ministry of National Defense to receive the Fee Declaration):

- The fee payer prepares the Fee Declaration, submits the dossier to the Ministry of Public Security, Ministry of National Defense (or the agency authorized by them to receive the Fee Declaration) according to regulations at point a, point b subsection 1.1 of this Section.

- The Ministry of Public Security, Ministry of National Defense (or the authorized agency) checks, receives, evaluates the fee payer's dossier, and sends the Fee Declaration Assessment Result to the Department of Natural Resources and Environment where the gas-emitting facility operates, and also to the gas-emitting facility to implement the fee payment as prescribed.

(2) Methods of Implementation

* Fee payers submit their documents through one of the following methods:

- Direct submission at the Department of Natural Resources and Environment; Office of Natural Resources and Environment; Ministry of Public Security, Ministry of National Defense (or authorized agencies).

- Submission via postal service.

- Submission through electronic means if technical infrastructure allows and meets legal requirements related to electronic transactions, digital signatures, digital documents.

* Fee payers submit fees, late payment fees (if any) via one of the following methods:

- Non-cash payment into the fee-collecting organization's collecting account opened at credit institutions.

- Payment into the fee deposit account for budget submission of the fee-collecting organization opened at the State Treasury.

- Payment through accounts of other agencies or organizations receiving money from the fee-collecting organization (applies in case of performing administrative procedures, providing online public services under the Government of Vietnam's regulations on the single-window mechanism).

(3) Processing Time

- At the Department of Natural Resources and Environment or Office of Natural Resources and Environment

The fee-collecting organization evaluates the Fee Declaration within 30 working days from the receipt date. If the fee payable based on the evaluation differs from the declared and paid amount, the fee-collecting organization issues a Notice for Environmental Protection Fees for Emissions to the fee payer, no later than 10 working days from the completion of the evaluation.

- At the Ministry of Public Security (or the authorized agency) or the Ministry of National Defense (or the authorized agency):

Within 10 working days from the receipt of the Fee Declaration, the Ministry of Public Security, Ministry of National Defense (or the authorized agency) performs the Fee Declaration evaluation and sends the Assessment Result to the Department of Natural Resources and Environment where the gas-emitting facility operates, and also to the gas-emitting facility for fee payment compliance.

Refer to the detailed content in Decision 2869/QD-BTC effective from January 5, 2025.

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