Vietnam: Declaration, appraisal of declarations and payment of environmental protection fees on domestic wastewater

According to Article 8 of Decree No. 53/2020/NĐ-CP of Vietnam’s Government, declaration, appraisal of declarations and payment of environmental protection fees on domestic wastewater are carried out as follows:

In case of using water provided by a clean water supplier

- The fee payer shall pay environmental protection fee on domestic wastewater together with the fee for use of clean water specified in the bill to the clean water supplier.

- The fee collector shall:

+ open an account for “temporary collection of environmental protection fees on domestic wastewater” at the local branch of the State Treasury. Record the collected amount of environmental fees on domestic wastewater in a separate accounting journal. The environmental protection fees on domestic wastewater payable to the state budget shall not be included in the turnover.

+ On a weekly basis, pay the amount collected to the temporary collection account. By the 20th of the next month, the fee collector shall transfer the above-mentioned amount to the state budget as prescribed.

+ declare and pay the collected amount of fees on a monthly basis, and send a statement of fees to the tax authority on an annual basis in accordance with regulations of the Law on Tax Administration.

In case of self-extracting water

- On a quarterly basis, the fee payer shall declare fees (using the Form No. 01 hereof) to the communal People's Committee and transfer fees to the communal People's Committee's account for “temporary collection of environmental protection fees on domestic wastewater” opened at the local branch of the State Treasury by the 20th of the first month of the next quarter. The bases for declaration and payment of fees are the volume of self-extracted water used during a quarter, the selling price of clean water and the fees specified in Clause 1 Article 6 hereof.

The fee payer shall fully pay an additional fee according to fee collector’s notification specified in this Point (if any) within 10 days from the receipt of the notification.

- The fee collector shall:

+ appraise the fee declaration. If the volume of self-extracted water specified in the declaration is not consistent with volume of actually extracted water, issue a notification of payment of an additional fee or reduce the amount of fee payable in the following payment period.

+ open an account for “temporary collection of environmental protection fees on industrial wastewater” at the local branch of the State Treasury. Record the collected amount of environmental fees in a separate accounting journal, monitor, manage and use the remaining fees as specified in Clause 1 Article 9 hereof.

+ On a quarterly basis, by the last day of the second month of the next quarter, declare the collected amount of environmental protection fees to the tax authority in accordance with regulations of the Law on Tax Administration and transfer such amount to the state budget as prescribed in Clause 1 Article 9 hereof.

+ On an annual basis, send a statement of environmental protection fees to the tax authority in accordance with regulations of the Law on Tax Administration within 90 days from January 01 of the next year.

The State Treasury shall record the collected amount of environmental protection fees paid by the fee collector in the state budget as prescribed.

View details at Decree No. 53/2020/NĐ-CP of Vietnam’s Government, effective from July 01, 2020.

Thu Ba

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE