Circular No. 01/2022/TT-BTC stipulates the fee levels, collection procedures, payment, management, and utilization for the exploitation and use of water resources carried out by central agencies.

CIRCULAR

REGULATIONS ON THE LEVEL OF COLLECTION, SYSTEM OF COLLECTION, PAYMENT, MANAGEMENT AND USE OF FEES FOR WATER RESOURCES EXPLORATION AND UTILIZATION PERFORMED BY CENTRAL AUTHORITIES

Pursuant to the Law on Fees and Charges dated November 25, 2015;

Pursuant to the Environmental Protection Law dated November 17, 2020;

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to the State Budget Law dated June 25, 2015;

On the basis of the Law on Water Resources dated June 21, 2012;

Pursuant to Decree No. 201/2013/NĐ-CP dated November 27, 2013 of the Government detailing implementation of certain provisions of the Law on Water Resources;

Pursuant to the Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain articles of the Law on Fees and Stamp Duties;

amending and supplementing certain forms of

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the request of the Director of the Tax Policy Department;

The Minister of Finance issues this Circular stipulating the level of collection, collection system, payment, management, and use of fees for exploitation and utilization of water resources carried out by central agencies.

Article 1. Scope of Regulation and Applicability

Article 1. This Circular stipulates the level of collection, system of collection, payment, management and use of fees for water resources exploration and utilization performed by central authorities including:

a) Fees for reviewing project proposals, reports on exploration, assessment of reserves, exploitation, and utilization of underground water.

b) Fees for reviewing applications and conditions for drilling underground water.

c) Fees for reviewing project proposals for exploitation and utilization of surface water and seawater.

Article 2. This Circular applies to organizations and individuals paying fees; organizations collecting fees; agencies, organizations and individuals related to the assessment and collection of fees.

Article 2. Fee Payers and Fee Collecting Organizations

1. The fee payer is an agency, organization or individual (including households) requesting issuance, extension, adjustment of content, reissuance of water resource exploitation permits and underground water drilling operations.

The fee payer shall pay the assessment fee when submitting the application for issuance, extension, adjustment of content, reissuance of the permit. The fee shall be paid directly to the collecting organization or deposited into the account opened at the State Treasury for pending payment to the state budget.

2. The Water Resource Management Department under the Ministry of Natural Resources and Environment is the fee collecting organization as prescribed in this Circular.

Article 3. Level of Fees

The level of fees for water resources exploration and utilization performed by central authorities is specified in the Fee Collection Schedule attached to this Circular.

Article 4. Declaration and Payment of Fees

1. Not later than the fifth day of each month, the fee collection organization must transfer the amount of fees collected in the previous month to the account for pending budget payments opened at the State Treasury.

2. The fee collecting organization shall declare and pay the collected amount monthly, settle accounts annually in accordance with the Law on Tax Administration and Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration. The fee collecting organization shall deposit the collected amount into the state budget according to the chapter and sub-item of the State Budget Revenue and Expenditure Classification as prescribed in Article 5 of this Circular.

Article 5. Management and use of fees

1. The fee collecting organization must deposit 100% of the collected fees into the state budget. The cost for conducting the assessment and collecting fees shall be covered from the state budget allocated in the budget of the collecting organization in accordance with the state budget expenditure regulations.

2. In cases where the fee collecting organization is allocated costs for activities from the collected fees in accordance with Clause 1, Article 4 of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges, 50% of the total actual collected assessment fees may be retained for use in conducting the assessment and collecting fees and 50% shall be deposited into the state budget. The retained amount shall be managed and used in accordance with Article 5 of Decree No. 120/2016/NĐ-CP, including other expenses related to the assessment and collection such as inspection at the site and organizing the assessment council meeting (such as conference fees, surveying, soliciting opinions, reviewing, and reporting on the assessment).

Article 6. Implementation Provisions

1. This Circular takes effect from February 25, 2022, replacing Circular No. 270/2016/TT-BTC dated November 14, 2016 of the Minister of Finance on the level of collection, system of collection, payment, management and use of fees for assessing permits for water resources exploration, utilization, discharge into water sources and underground water drilling operations performed by central authorities.

2. Other contents related to collection, payment, management, use, collection receipts, publicizing the fee collection system not stipulated in this Circular shall be implemented in accordance with the Law on Fees and Charges; Decree No. 120/2016/NĐ-CP; the Law on Tax Administration; Decree No. 126/2020/NĐ-CP; Decree No. 11/2020/NĐ-CP dated January 20, 2020 of the Government on administrative procedures under the jurisdiction of the State Treasury; Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and receipts; Circular No. 303/2016/TT-BTC dated November 15, 2016 of the Minister of Finance guiding the printing, issuance, management and use of various types of receipts for fees and charges belonging to the state budget and Circular No. 78/2021/TT-BTC dated September 17, 2021 of the Minister of Finance guiding the implementation of certain provisions of the Law on Tax Administration dated June 13, 2019, Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and receipts.

3. In cases where regulatory legal documents cited in this Circular are amended, supplemented or replaced, they shall be implemented in accordance with the new amended, supplemented or replaced documents.

4. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly reflect them to the Ministry of Finance for research and supplementary guidance.

SCHEDULE OF FEES FOR WATER RESOURCES EXPLORATION AND UTILIZATION PERFORMED BY CENTRAL AUTHORITIES

(Attached to Circular No. 01/2022/TT-BTC dated January 11, 2022 of the Minister of Finance)

Note:

a) At point 5 and point 6 of the aforementioned Table: Review surface water and sea water exploitation and utilization plans applicable to cases without existing exploitation works.

b) At point 7 of the aforementioned Table: The fee level only applies to cases requesting reissue of permits due to transfer of exploitation and utilization works for underground and surface water; Not applicable to other cases requesting reissue of permits as stipulated in Clause 1 Article 27 of Decree No. 201/2013/NĐ-CP dated November 27, 2013 of the Government detailing implementation of certain provisions of the Law on Water Resources./.