Joint Circular No. 107/2010/TTLT-BTC-BTNMT amending and supplementing Joint Circular No. 125/2003/TTLT-BTC-BTNMT dated December 18, 2003 and Joint Circular No. 106/2007/TTLT-BTC-BTNMT dated September 6, 2007 on environmental protection fees for wastewater.

JOINT CIRCULAR

Amending and supplementing Circular Joint Circular No. 125/2003/TTLT-BTC-BTNMT dated December 18, 2003, and Circular Joint Circular No. 106/2007/TTLT-BTC-BTNMT dated September 6, 2007, guiding environmental protection fees for wastewater

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Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges; Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government amending and supplementing some articles of Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to Decree No. 67/2003/NĐ-CP dated June 13, 2003 of the Government on environmental protection fees for wastewater; Decree No. 04/2007/NĐ-CP dated January 8, 2007 of the Government amending and supplementing Decree No. 67/2003/NĐ-CP dated June 13, 2003 of the Government on environmental protection fees for wastewater; Decree No. 26/2010/NĐ-CP dated March 22, 2010 of the Government amending and supplementing Clause 2 Article 8 of Decree No. 67/2003/NĐ-CP dated June 13, 2003 of the Government on environmental protection fees for wastewater;

Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government on the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 25/2008/NĐ-CP dated March 4, 2008 of the Government on the functions, tasks, powers, and organizational structure of the Ministry of Natural Resources and Environment.

The Ministry of Finance and the Ministry of Natural Resources and Environment guide certain contents regarding environmental protection fees for wastewater as follows:

Article 1. Amending and supplementing Circular Joint Circular No. 125/2003/TTLT-BTC-BTNMT

1. Amending and supplementing Point b Clause 1 Section V as follows:

“b) The remainder (after deducting the fee retained for the water supply unit and the People's Committee of communes and wards) shall be paid into the local budget and used in accordance with the guidance provided in Clause 3 Section V of this Circular.”

2. Amending and supplementing Point b Clause 2 Section V as follows:

“b) The remainder (80% of the total amount of environmental protection fees collected from industrial wastewater) shall be paid into the local budget and used in accordance with the guidance provided in Clause 3 Section V of this Circular.”

3. Amending and supplementing Clause 3 Section V as follows:

“3) The remainder shall be paid 100% into the local budget for use in environmental protection, new investment, dredging of drainage channels, maintenance and repair of the local drainage system, protecting the quality of water sources (including the quality of water in irrigation works), supplementing the operating capital of the local Environmental Protection Fund (if established), and repaying loans for drainage projects included in the local budget expenditure program.

The payment and settlement of expenses from the environmental protection fees for wastewater paid into the state budget shall be carried out in accordance with the provisions of the State Budget Law and the implementing regulations.”

Article 2. Amending and supplementing Circular Joint Circular No. 106/2007/TTLT-BTC-BTNMT

1. Amending and supplementing Clause 4 as follows:

“4. Amending and supplementing Clause 2 Section IV of Circular No. 125/2003/TTLT-BTC-BTNMT as follows:

2. Environmental Protection Fee for Industrial Wastewater

a) Industrial wastewater fee payers have the obligation to:

- Declare the amount of fee payable quarterly to the Department of Natural Resources and Environment at the place where the wastewater is discharged in accordance with the prescribed regulations (Form No. 02 issued together with this Circular) within the first five days of the first month of the following quarter and ensure the accuracy of the declaration;

- Pay the full amount of the fee payable into the account "Temporary Collection Account for Environmental Protection Fee for Wastewater" at the State Treasury in accordance with the notification of the Department of Natural Resources and Environment, but not later than the 15th day of the first month of the following quarter;

- Settle the annual fee payable with the Department of Natural Resources and Environment within thirty days from January 1 each year.

b) The Department of Natural Resources and Environment has the responsibility to:

- Examine the Declaration Form for Environmental Protection Fee for Industrial Wastewater. Not later than the tenth day of the first month of the following quarter, issue a notice of the amount of environmental protection fee for industrial wastewater payable to the payer (in Form No. 03 issued together with this Circular).

- Maintain separate accounting records to track the environmental protection fee for industrial wastewater paid by payers in its jurisdiction, monitor and manage the use of the portion of the fee specified in Clause 2 Section V of this Circular.

- Quarterly, not later than the twentieth day of the first month of the following quarter, the Department of Natural Resources and Environment compiles the amount of environmental protection fee for industrial wastewater and sends it to the Tax Office for regular reconciliation with the State Treasury where transactions take place.

- Annually, within sixty days from January 1 each year, settle accounts with the tax authority at the same level regarding the collection and payment of the environmental protection fee for industrial wastewater in its jurisdiction in accordance with the prescribed regulations.

- Prepare a plan for using the collected fees as stipulated in Clause 3 Section V of this Circular and submit it to the Provincial People's Committee for approval to invest in environmental protection in its jurisdiction.

c) The State Treasury opens an account "Temporary Collection Account for Environmental Protection Fee for Wastewater" to collect fees from payers of the environmental protection fee for industrial wastewater. Quarterly, industrial production units pay the fee into the temporary collection account according to the notification of the Department of Natural Resources and Environment. When paying the fee into the State Treasury, the industrial production unit prepares three copies of the payment receipt into the account to pay into the "Temporary Collection Account for Environmental Protection Fee for Wastewater". Not later than the twentieth day of the first month of the following quarter, the State Treasury compiles the amount of environmental protection fee, issues a receipt for payment into the local budget (80% of the total fee amount) and uses it in accordance with the guidance provided in Clause 3 Section V of this Circular, while transferring the retained portion (20% of the total fee amount) into the account of the Department of Natural Resources and Environment as requested by the Department. The amount of fee paid into the state budget is recorded under the corresponding chapter, type, item, sub-item 042.01 of the current State Budget Manual.

d) For production and service establishments directly managed by the Ministry of Public Security and the Ministry of National Defense due to national security and confidentiality reasons, the examination of the Declaration Form for Environmental Protection Fee is conducted by the Ministry of Public Security and the Ministry of National Defense and notified to the Department of Natural Resources and Environment at the location of the establishment (in Form No. 04 issued together with this Circular).

d) When changing raw materials, products; changing production lines, technological processes; installing pollution reduction equipment, wastewater treatment systems, the owner of the production, business, service establishment shall be responsible for reporting in writing to the Department of Natural Resources and Environment to have the payable fee amount reassessed accordingly.

Article 4. Amending and supplementing Clause 1, Clause 2, and Clause 3 of Article 17 of Decree No. 81/2018/NĐ-CP which has been amended and supplemented by Clause 3 of Article 1 of Decree No. 128/2024/NĐ-CP

"5. Amend and supplement Clause 2 Section V Circular No. 125/2003/TTLT-BTC-BTNMT as follows:"

2. Environmental Protection Fee for Industrial Wastewater

a) Retain 20% of the total environmental protection fee collected from industrial wastewater for the Department of Natural Resources and Environment to cover costs for fee collection or adjustment of emission quotas for pollutants. Among which:

- 5% of the total environmental protection fee collected from industrial wastewater shall be used to cover costs for fee collection as stipulated in Clause 8 Circular No. 45/2006/TT-BTC dated May 25, 2006 of the Ministry of Finance amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and charges.

- The remaining 15% shall be used to cover costs for evaluating, sampling, and analyzing wastewater to serve the work of reviewing declaration forms for fee payment or to serve fee collection.

The entire amount of the environmental protection fee collected from industrial wastewater, as prescribed above, the Department of Natural Resources and Environment must use for its intended purpose, with legitimate vouchers according to the prescribed system, and if not fully spent by the end of the year, it may be carried over to the next year for spending according to the prescribed system.

b) The remaining portion of the fee (80% of the total environmental protection fee collected from industrial wastewater) shall be paid into the local budget and used in accordance with the provisions of Clause 3 Section V of this Circular.

3. Amending and supplementing Clause 6 as follows:

"Supplement Point c Clause 3 Section V Circular No. 125/2003/TTLT-BTC-BTNMT as follows:"

c) Annually, based on the Prime Minister's Directive on building plans for socio-economic development and the state budget for the following year; the guidance document on building the state budget for the following year issued by the Ministry of Finance; the professional guidance document on key tasks for environmental protection activities for provinces and centrally-administered cities issued by the Ministry of Natural Resources and Environment, the Department of Natural Resources and Environment shall prepare the budget estimate, consolidate it into the budget expenditure plan for the following year and submit it to the Department of Finance and the Department of Planning and Investment in accordance with the State Budget Law; the Department of Finance shall be responsible for reviewing and consolidating it into the budget expenditure plan at the same level to report to the People's Council at the provincial or centrally-administered city level for consideration and decision.

The implementation of the budget, accounting records, and final accounts shall be carried out in accordance with the current regulations of the State Budget Law, guiding documents of the Law, and the current State Budget Manual."

Article 3

1. This Circular takes effect from the date when Decree No. 26/2010/NĐ-CP dated March 22, 2010 of the Government amending and supplementing Clause 2 Article 8 of Decree No. 67/2003/NĐ-CP dated June 13, 2003 of the Government on environmental protection fees for wastewater comes into force.

2. In the course of implementation, if there are difficulties or obstacles, agencies and units are requested to reflect them to the Ministry of Finance and the Ministry of Natural Resources and Environment for research and resolution./.