Joint Circular No. 107/2010/TTLT-BTC-TNMT 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

Provincial People's Committees set specific pricesAmending Circular Jointly Issued 125/2003/TTLT-BTC-BTNMT and Circular Jointly Issued 106/2007/TTLT-BTC-BTNMT guiding environmental protection fees for wastewater

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 certain 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 some contents regarding environmental protection fees for wastewater as follows:

Article 1. Amend and supplement Circular Jointly Issued No. 125/2003/TTLT-BTC-BTNMT

1. Amend and supplement 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 the commune, ward) shall be deposited into the local budget and used according to the guidance at Clause 3 Section V of this Circular.”

2. Amend and supplement 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 deposited into the local budget and used according to the guidance at Clause 3 Section V of this Circular.”

3. Amend and supplement Clause 3 Section V as follows:

“3) The remainder shall be deposited 100% into the local budget to be used for environmental protection, new investment, dredging of drainage channels, maintenance and repair of the drainage system at the local level, protecting the quality of water sources (including the quality of water in irrigation works), supplementing working capital for the local Environmental Protection Fund (if established), repaying loans for drainage projects under the local budget’s expenditure responsibilities.

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

Article 2. Amend and supplement Circular Jointly Issued No. 106/2007/TTLT-BTC-BTNMT

1. Amending and supplementing Clause 4 as follows:

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

2. Environmental Protection Fee for Industrial Wastewater

a) Industrial wastewater dischargers have the obligation to:

- Declare the amount of fee payable quarterly to the Department of Natural Resources and Environment 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 next 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 within the first day of the first month of the next quarter but not later than the 15th day of that month;

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

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

- Review the Declaration Form for Environmental Protection Fee for Industrial Wastewater. Not later than the 10th day of the first month of the next quarter, issue a notice of the amount of environmental protection fee for industrial wastewater payable to the state budget for the payer (according to Form No. 03 issued together with this Circular).

- Maintain accounting books to separately track the environmental protection fee for industrial wastewater paid by payers within 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 20th day of the first month of the next 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, periodically reconciling with the State Treasury where transactions take place.

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

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

c) The State Treasury opens an account "Temporary Collection Account for Environmental Protection Fee for Wastewater" to collect the fee from industrial wastewater dischargers. 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 deposit the fee into the "Temporary Collection Account for Environmental Protection Fee for Wastewater". Not later than the 20th day of the first month of the next 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 according to the guidance at Clause 3 Section V of this Circular, while transferring the remaining 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 deposited into the state budget is recorded in the corresponding chapter, type, item, sub-item 042.01 of the current State Budget Classification.

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 review 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 where the establishment operates (according to 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 twenty percent of the total environmental protection fee revenue 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:

- Five percent of the total environmental protection fee revenue 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 fifteen percent shall be used to cover costs for assessing and sampling wastewater analysis to serve the verification of fee declaration forms or to serve fee collection.

The entire amount of the environmental protection fee revenue from industrial wastewater extracted according to the above provisions, the Department of Natural Resources and Environment must use for its intended purpose, with legitimate vouchers in accordance with prescribed regulations, at the end of the year if not fully spent, it can be transferred to the next year for spending according to prescribed regulations.

b) The remaining portion of the fee (eighty percent of the total environmental protection fee revenue from industrial wastewater collected) 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 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 economic and social development and the state budget estimate for the following year; the guidance document on building the state budget estimate 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 execution of the budget, accounting records, and final accounts shall be carried out in accordance with the current provisions 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 the Government Decree No. 26/2010/NĐ-CP dated March 22, 2010 amending and supplementing Clause 2 Article 8 of the Government Decree No. 67/2003/NĐ-CP dated June 13, 2003 on environmental protection fees for wastewater comes into force.

2. During the implementation process, 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./.