Circular 38/2023/TT-BTC stipulates the rate of collection, the mode of collection, payment, management and use of fees for the appraisal of environmental impact assessment reports issued by the central authority on June 8, 2023 in Vietnam.
Fees for appraisal of environmental impact assessment reports by central agencies are specified in the fee schedule attached to Circular 38/2023/TT-BTC.
Compared with Circular 56/2018/TT-BTC, Circular 38/2023/TT-BTC keeps the fee for appraisal of environmental impact assessment reports.
For example, for projects with a total investment of up to 10 billion VND, the fees for project groups are as follows:
+ Group project 1: 8 million VND;
+ Group 2 project: 8.6 million VND;
+ Group 3 project: 8.8 million VND;
+ Group 4 project: 9.2 million VND;
+ Group 5 project: 9.6 million VND;
+ Group 6 project: 6 million VND.
The payers for the appraisal of the EIA report are the project owners who request the central competent authority to appraise the EIA report.
The fee-collecting organization shall pay 100% of the collected fee amount to the state budget (central budget). The source of expenses for the appraisal and collection of fees shall be arranged by the state budget in the estimate of the toll collection organization according to the regime and norms of state budget expenditure as prescribed by law.
In the event that the fee-collecting organization is a state agency that is assigned operating expenses from the toll collection as prescribed in Clause 1, Article 4 of Decree 120/2016/NĐ-CP, 65% of the collected fee will be retained to pay for appraisal and fee collection activities, as prescribed in Article 5 of Decree 20/2016/NĐ-CP; pay 35% of the fee amount collected into the state budget (central budget) according to chapters and subsections of the State Budget Index.
Circular 38/2023/TT-BTC takes effect as of August 1, 2023 and replaces Circular 56/2018/TT-BTC.
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