Tax, Fee, and Charge Policies Effective from August 2017

From August 1, 2017, Hazardous Waste Appraisal Fee Collection

From August 1, 2017, the rate, collection, submission, management, and use of the hazardous waste disposal permit appraisal fee are implemented according to the provisions of Circular 59/2017/TT-BTC issued by the Ministry of Finance.

The General Department of Environment (Ministry of Natural Resources and Environment) organizes the collection of the appraisal fee in accordance with regulations. The fee for the appraisal and reissuance or adjustment of hazardous waste disposal permits is determined based on the geographical area where the hazardous waste treatment facility of the applying organization or individual is located.

Fee payers must pay the appraisal fee within 10 working days from the receipt of the experimental operation approval document from the licensing authority. Fees are to be paid directly to the fee-collecting organization or into the fee collection account pending submission to the state budget at the State Treasury.

Environmental Protection Eligibility Confirmation Fee in Scrap Importation

Fee payers are organizations, individuals requesting competent authorities for the issuance of environmental protection eligibility certification in scrap importation for production materials as guided by Circular 41/2015/TT-BTNMT of the Ministry of Natural Resources and Environment regarding environmental protection in scrap importation and any amending, supplementing, or replacing documents if available.

The draft proposes the appraisal fee rate for the issuance and reissuance of confirmation documentation for organizations and individuals to whom the importation of scrap is entrusted: if such organizations or individuals have warehouse or storage sites for imported scrap, the fee is VND 20 million per dossier; if not, the fee is VND 12 million per dossier.

For the appraisal fee rate for the issuance and reissuance of confirmation documentation for organizations and individuals directly using the imported scrap for production materials, the confirmation documents are issued by the Ministry of Natural Resources and Environment, with the fee rate proposed.

This Circular takes effect from August 5, 2017.

Guidance on Nationality, Civil Status, and Residency Registration Fee Waivers

Effective from August 15, 2017, Circular 64/2017/TT-BTC issued by the Ministry of Finance on June 27, 2017, provides guidance on the waiver of nationality, civil status, and residency registration fees according to the agreement between the Government of Vietnam and the Government of Laos regarding the resolution of issues related to undocumented migrants and unofficial marriages in the border region of the two countries when they complete procedures related to nationality, civil status registration, residency registration, and other related personal documents.

Circular 64/2017/TT-BTC guides the fee waiver when completing procedures related to nationality, civil status registration, residency registration, and the issuance of other relevant personal documents for those permitted to reside according to the Agreement's regulations, including those permitted to reside as prescribed in the Agreement; individuals returned by Laos, accepted by Vietnam, and those in unofficial marriages who wish to apply for residency in Vietnam post-marriage registration.

The fee waiver applies to individuals permitted by Vietnamese authorities to reside, specifically:- Individuals who have freely migrated in the Vietnam-Lao border region from 1985 or earlier.- Individuals who have freely migrated in the Vietnam-Lao border region from 1986 to July 8, 2013, provided they meet conditions such as respecting local laws without violating criminal laws, having a stable livelihood, fixed assets, and farming land in the residing country. They must not be wanted or serving a term under the originating country's laws.

Individuals who freely migrated in the border region between 1986 and July 8, 2013, not meeting the specified three conditions but have been returned by Laos and accepted by Vietnam.

The Circular also provides for a fee waiver for those in unofficial marriages who wish to apply for residency in Vietnam post-marriage registration as per each country's laws.

Individuals who freely migrated in the Vietnam-Lao border region after July 8, 2013, are not subject to this Circular's application.

This Circular replaces Circular 93/2014/TT-BTC dated July 14, 2014, by the Ministry of Finance guiding the waiver of nationality, civil status, residency registration fees for those permitted to reside as per the Agreement when completing procedures related to nationality, civil status registration, residency registration, and other related personal documents.

The Chairmen of People's Committees of Vietnam-Lao border provinces and related agencies are responsible for implementing this Circular. Any issues arising during its implementation should be promptly reported to the Ministry of Finance for review and guidance.

Source: CafeF

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