Circular No. 02/2022/TT-BTC stipulates the level of collection, collection system, payment, management, and use of fees for environmental permit appraisal conducted by central agencies.

CIRCULAR

REGULATIONS ON THE LEVEL OF COLLECTION, COLLECTION SYSTEM, PAYMENT, MANAGEMENT AND USE OF FEES FOR ENVIRONMENTAL LICENSE REVIEW PERFORMED BY CENTRAL AUTHORITIES

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

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

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

Pursuant to 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;

Pursuant to Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration;

Pursuant to Decree No. 08/2022/NĐ-CP dated January 10, 2022 of the Government detailing certain provisions of the Law on Environmental Protection;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017 of 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 environmental license review performed by central authorities.

Article 1. Scope of Regulation and Applicability

1. This Circular stipulates the level of collection, collection system, payment, management and use of fees for reviewing, reissuing, and adjusting environmental licenses performed by central authorities.

2. This Circular applies to organizations and individuals paying the fee; organizations collecting the fee; and other organizations and individuals related to the collection, payment, management and use of fees for reviewing, reissuing, and adjusting environmental licenses performed by central authorities.

Article 2. Fee Payers and Fee Collecting Organizations

1. Organizations and individuals requesting central competent state agencies to review, reissue, and adjust environmental licenses are the fee payers as prescribed in this Circular.

2. The Ministry of Natural Resources and Environment, the Ministry of Public Security, the Ministry of National Defense, or state agencies under these three ministries assigned to review, reissue, and adjust environmental licenses according to the law are the fee collecting organizations as prescribed in this Circular.

Article 3. Level of Fees

The level of fees for reviewing, reissuing, and adjusting environmental licenses performed by central authorities is specified in the Table of Fee Collection Levels for Environmental License Review attached to this Circular.

Article 4. Declaration, Collection, Payment of Fees

1. The fee payer shall submit the review fee within ten working days from the date of submitting the application dossier for issuing, reissuing, or adjusting environmental licenses. The fee can be paid directly to the fee collecting organization or deposited into the account for pending budget payments opened at the State Treasury.

2. By the fifth day of each month at the latest, the fee collection organization must transfer the collected fees from the previous month into the account for pending budget payments opened at the State Treasury.

3. The fee collecting organization shall declare and pay the collected fee monthly and 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.

Article 5. Management and use of fees

1. The fee collecting organization shall deposit the entire amount of collected fees into the state budget. The cost for conducting reviews and collecting fees shall be covered from the state budget allocated in the organization's budget plan according to the state budget expenditure regulations.

2. In cases where the fee collecting organization is a state agency allocated operational costs from fee revenues according to 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 Stamp Duties, 90% of the collected fee revenue may be retained to cover costs for expenditures as stipulated in Article 5 of Decree No. 120/2016/NĐ-CP; 10% of the collected fee revenue shall be deposited into the state budget according to the current state budget classification.

Article 6. Effectiveness

1. This Circular takes effect from January 11, 2022.

2. This Circular abolishes:

a) Circular No. 59/2017/TT-BTC dated June 13, 2017 of the Minister of Finance stipulating the level of collection, collection system, payment, management and use of fees for hazardous waste treatment license review.

b) Circular No. 62/2017/TT-BTC dated June 19, 2017 of the Minister of Finance stipulating the level of collection, collection system, payment, management and use of fees for confirming compliance with environmental protection conditions in importing scrap materials for production.

3. Other contents related to the collection, payment, management, use, receipt vouchers, and publicizing the fee collection system for environmental license review not mentioned in this Circular shall be implemented in accordance with the Law on Fees and Stamp Duties; 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 vouchers; 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 stamp duties under 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, and Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and vouchers.

4. In cases where the legal normative documents cited in this Circular are amended, supplemented, or replaced, they shall be implemented according to the new amended, supplemented, or replaced documents.

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

TABLE OF FEE COLLECTION LEVELS FOR ENVIRONMENTAL LICENSE REVIEW

(Attached to Circular No. 02/2022/TT-BTC dated January 10, 2022 of the Minister of Finance)

1. Fee for reviewing and reissuing environmental licenses

a) For projects or facilities belonging to Group I (excluding those specified in Points 2 and 3 below): 50 million VND per license.

b) For projects or facilities belonging to Group II or projects or facilities located in two or more provincial administrative units or in undefined marine areas managed administratively by provincial People's Committees: 45 million VND per license.

2. Fee for reviewing and reissuing environmental licenses for projects implementing hazardous waste treatment services or facilities implementing hazardous waste treatment services

3. Fee for reviewing and reissuing environmental licenses for projects importing scrap materials for production or facilities importing scrap materials for production that have commenced operations

4. Fee for reviewing adjustments to environmental licenses: 15 million VND per license/project/facility.

5. The fee mentioned above shall be calculated per assessment for issuing, reissuing, or adjusting an environmental permit. The fee does not include travel expenses of the inspection team conducting on-site inspections at facilities and sampling and analysis costs for waste samples as prescribed.

6. In cases where projects or facilities apply for issuance, reissuing, or adjusting an environmental permit, which includes multiple permit application contents (such as: hazardous waste treatment services, import of scrap materials for production, and other contents): The fee shall be determined based on the highest fee level specified in points 1, 2, and 3 of the Environmental Permit Assessment Fee Schedule.

7. Classification of projects, facilities, types of scrap materials, and waste treatment equipment shall be carried out in accordance with the Law on Environmental Protection and Decree No. 08/2022/NĐ-CP dated January 10, 2022, detailing certain provisions of the Law on Environmental Protection.