Decree No. 107/2022/NĐ-CP on Pilot Transfer of Emissions Reduction Results and Financial Management for Voluntary Greenhouse Gas Emission Reduction Payments in the North Central Region

DECREE

On piloting the transfer of emission reduction results and financial management for the North Central Region greenhouse gas emission reduction payment agreement

pilot transfer of emission reduction results and financial management for the North Central Region greenhouse gas emission reduction payment agreement

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Pursuant to the Law on Organization of the Government dated June 19, 2015; the Law Amending and Supplementing Certain Provisions of the Law on Organization of the Government and the Law on Organization of Local Administration dated November 22, 2019;

Pursuant to the Forestry Law dated November 15, 2017;

At the proposal of the Minister of Agriculture and Rural Development;

The Government promulgates this Decree on piloting the transfer of emission reduction results and financial management for the North Central Region greenhouse gas emission reduction payment agreement.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

Thông tư này quy định chi tiết khoản 4 Điều 38 Luật Thủy sản số 18/2017/QH14 đã được sửa đổi, bổ sung tại điểm c khoản 21 Điều 14 Luật số 146/2025/QH15.

This Decree stipulates the piloting of the transfer of emission reduction results and financial management for the North Central Region greenhouse gas emission reduction payment agreement for the forest environmental service model as prescribed in Clause 3, Article 61 and Article 63 of the Forestry Law.

Thông tư này áp dụng đối với tổ chức, cá nhân có liên quan đến hoạt động kinh doanh đối tượng thủy sản nuôi chủ lực trên lãnh thổ Việt Nam.

This Decree applies to state agencies, forest owners, organizations, households, individuals, and community residents involved in greenhouse gas emission reduction and absorption activities from natural forests in six provinces of the North Central Region, including Thanh Hoa, Nghe An, Ha Tinh, Quang Binh, Quang Tri, and Thua Thien Hue.

Article 2. Interpretation of Terms

In this Decree, the following terms shall be understood as follows:

1. ERPA is the North Central Region Greenhouse Gas Emission Reduction Payment Agreement signed on October 22, 2020 between the Ministry of Agriculture and Rural Development and the International Bank for Reconstruction and Development (IBRD); IBRD transfers approximately 95% of the agreed emission reductions and additional emissions reductions (if any) to the Ministry of Agriculture and Rural Development for Vietnam's Nationally Determined Contribution (NDC).

2. Emission reduction result is the amount of carbon dioxide (CO2) reduced, absorbed, or retained due to forest management and protection activities in the emission reduction area compared to the reference level determined in ERPA, measured in tons of CO2.

3. Transfer of emission reduction results is the Ministry of Agriculture and Rural Development transferring ownership of the natural forest greenhouse gas emission reductions to the Forest Carbon Partnership Fund through the International Bank for Reconstruction and Development according to ERPA (including 10.3 million tons of CO2 of agreed emission reductions and up to 5 million tons of CO2 of additional emission reductions (if any)).

4. Community residents participating in forest management activities are communities as defined in Clause 24, Article 2 of the Forestry Law, signing agreements to participate in forest management activities with the forest owner being an organization, residing legally adjacent to the forest or within the natural forest area owned by the organization.

5. Participation in forest management agreement is a document signed between the forest owner being an organization and the community and the People's Committee of the commune where the community participates in forest management activities, including contents proposed, discussed, and agreed upon by the parties to effectively manage a specific forest area of the organizational forest owner.

Article 3. Principles of ERPA transfer and financial management

1. Transfer principles

a) The transfer of emission reduction results is determined according to the agreement in ERPA.

b) Emission reduction results transferred according to ERPA may not be transferred to another party.

2. Financial management principles

a) Revenue from ERPA is revenue from forest environmental services for the type of forest carbon absorption and retention service, greenhouse gas emission reduction from limiting deforestation and forest degradation, sustainable forest management, and green growth as prescribed in the Forestry Law, paid according to this Decree; it shall be tracked and accounted for separately from other forest environmental service revenue sources.

b) Payment shall be made in Vietnamese Dong, applying the actual transaction exchange rate at the time of the economic transaction occurrence of the commercial bank where the account receiving ERPA revenue is opened.

c) Implementation costs must ensure rationality and not overlap with other national budget expenditures.

3. Budget allocation

a) For forest protection contracts: The minimum contract amount equals the state budget support for forest protection contracts, and the maximum does not exceed twice the state budget support for forest protection contracts for the same category of contract recipients in the same province. The specific amount is determined by the provincial People's Committee.

b) For livelihood support activities: The support standard is 50,000,000 Vietnamese Dong/community/year.

c) For other expenditure items: The budget allocation is implemented according to current laws and approved by the competent authority.

4. Taxation

Tax liabilities arising from the transfer of emission reduction results as prescribed in this Decree shall be implemented according to relevant tax laws.

Chapter II

TRANSFER OF EMISSION REDUCTION RESULTS AND ERPA FINANCIAL MANAGEMENT

Article 4. Transfer of Emission Reduction Results

1. The Ministry of Agriculture and Rural Development shall act on behalf of the Government of Vietnam and forest owners as representatives of owners, managers, and users of emission reduction results from natural forests in six provinces in the North Central region during the implementation of ERPA.

2. The Ministry of Agriculture and Rural Development shall transfer the emission reduction results of greenhouse gases to the Forest Carbon Partnership Fund through the International Bank for Reconstruction and Development according to ERPA.

3. In addition to the emission reduction amounts already agreed upon under ERPA, in cases where the International Bank for Reconstruction and Development has a need to purchase additional emission reduction amounts, the Ministry of Agriculture and Rural Development shall take the lead, coordinate with the Ministry of Natural Resources and Environment, the Ministry of Finance, People's Committees of six provinces in the North Central region, and relevant agencies to develop transfer plans, report to competent authorities for consideration and decision.

4. The period for transferring emission reduction results of greenhouse gases generated from forest management and protection activities from 2018 to 2024 shall be completed by December 31, 2025.

Article 5. Receipt of Revenue and Beneficiary Subjects from ERPA

1. Revenue Receipt

a) Revenue received from the transfer of emission reduction results of greenhouse gases according to ERPA.

b) The Vietnam Forest Protection and Development Fund shall open a foreign currency account at a commercial bank to receive funds from ERPA and coordinate with provincial-level Forest Protection and Development Funds.

c) Provincial-level Forest Protection and Development Funds shall open a Vietnamese Dong account at a commercial bank to receive funds coordinated by the Vietnam Forest Protection and Development Fund and implement payments to beneficiary subjects.

2. Beneficiary Subjects

a) Forest owners as stipulated in Article 8 of the Forestry Law managing natural forests.

b) People's Communes and other organizations entrusted by the State to manage natural forests in accordance with the law.

c) Communities and People's Communes that have agreements to participate in forest management activities with organizational forest owners.

d) The Vietnam Forest Protection and Development Fund and the Forest Protection and Development Funds of six provinces in the North Central region.

e) Other subjects involved in emission reduction and carbon absorption activities from forests in the six provinces of the North Central region.

Article 6. Contents for Payment

1. Support for forestry activities to reduce greenhouse gas emissions, including:

a) Reviewing, developing, and supplementing guidance mechanisms and policies regarding greenhouse gas emission reduction in forestry.

b) Monitoring changes in carbon stock in forests; inspecting the change of purpose of natural forest land use; implementing sustainable forest management solutions.

c) Strengthening the enforcement of laws on forest protection and development.

d) Enhancing the capacity of individuals and organizations directly participating in forest management and protection activities.

2. Direct contributions to reducing greenhouse gas emissions, including:

a) Protecting natural forests;

b) Current forestry measures approved by competent authorities in accordance with the law.

3. Activities supporting livelihood development, including:

a) Supporting agricultural and forestry extension activities providing seeds and livestock breeds; managing land establishment and developing plantation economies; purchasing equipment for processing agricultural and forestry products; visiting and learning about models demonstrating livelihood development linked to forest protection and development.

b) Supporting the construction of community public works such as clean water facilities, street lighting, communication infrastructure, village roads, cultural houses, and other projects proposed by communities involved in forest management.

c) Supporting activities for propaganda, training, building village regulations, pledges to enforce laws.

4. Management Activities, including:

a) Managing and coordinating revenue.

b) Inspection, supervision, and evaluation activities.

c) Measuring, reporting, and verifying emission reduction results.

d) Communication and propaganda activities.

e) Activities for resolving complaints and feedback.

Article 7. Determination of Payment Amounts

1. Types of Forests and Basis for Determining the Area of Forests to be Paid For

a) The type of forest eligible for payment is natural forest located in six provinces in the North Central region.

b) Basis for determining the area of forest: Results from periodic forest surveys and annual forest monitoring.

2. Criteria for Determining the Amount of Funds Allocated to Localities

a) Results of emission reduction in each province;

b) The area of natural forest in the province.

3. Determination of Revenue Collection and Payment from ERPA at the Vietnam Forest Protection and Development Fund and Provincial Forest Protection and Development Funds pursuant to Appendix II issued together with this Decree.

Article 8. Benefit Sharing from ERPA

1. Vietnam Forest Protection and Development Fund

a) May allocate up to 0.5% of the total amount collected from ERPA and interest income (if any) to fund activities specified in point a, Clause 4, Article 6 of this Decree. The specific allocation rate shall be decided by the Ministry of Agriculture and Rural Development. Implementation details shall comply with points a and b, Clause 1, Article 70 of Decree No. 156/2018/NĐ-CP dated November 16, 2018, detailing certain provisions of the Forestry Law.

b) May allocate up to 3% of the total amount collected from ERPA to fund activities specified in Clause 1 and points b, c, d, and đ, Clause 4, Article 6 of this Decree. The specific allocation rate shall be decided by the Ministry of Agriculture and Rural Development. Implementation details shall comply with the approved plan by the Ministry of Agriculture and Rural Development.

c) The remaining amount shall be allocated by the Vietnam Forest Protection and Development Fund to the Forest Protection and Development Funds of the six provinces in the North Central region in accordance with Clause 3, Article 7 of this Decree.

2. Provincial Forest Protection and Development Fund

a) May allocate up to 10% of the total amount allocated and interest income (if any) to fund activities specified in Clause 1; points a, b, d, and đ, Clause 4, Article 6 of this Decree. The specific allocation rate shall be included in the annual revenue and expenditure plan of the Fund and submitted to the People's Committee of the province for decision.

Management and allocation of revenue in accordance with point a, Clause 4, Article 6 of this Decree shall comply with points a and b, Clause 2, Article 70 of Decree No. 156/2018/NĐ-CP. Other tasks shall be implemented according to the approved plan by the People's Committee of the province.

b) The remaining amount shall be paid out by the Provincial Forest Protection and Development Fund to forest owners, People's Committees of communes, and other organizations entrusted by the State to manage natural forests in accordance with the Forestry Law, as stipulated in Clause 3, Article 7 of this Decree.

3. Forest Owners as Organizations

a) Forest owners as organizations may allocate 10% of the amount received from the Provincial Forest Protection and Development Fund for forest management activities. Implementation details shall comply with point d, Clause 3, Article 70 of Decree No. 156/2018/NĐ-CP.

b) After allocating management expenses, forest owners shall prioritize funding activities under the Forest Management Participation Agreement, including up to 2% for commune People's Committees where communities participate in forest management, with the remainder allocated for activities as specified in point b, Clause 2, Article 6 of this Decree. Participation in forest management activities shall comply with Appendix I issued together with this Decree.

4. Forest Owners as Households, Individuals, and Community Groups may use the entire amount received for reducing greenhouse gas emissions to manage, protect, develop forests, and improve living standards.

5. Commune People's Committees and other organizations entrusted by the State to manage forests in accordance with the Forestry Law shall use the funds received in accordance with the provisions of Clause 4, Article 70 of Decree No. 156/2018/NĐ-CP.

6. Commune People's Committees as stipulated in point c, Clause 2, Article 5 of this Decree shall use the funds received in accordance with points b, d, and g, Clause 4, Article 70 of Decree No. 156/2018/NĐ-CP.

7. Communities participating in forest management activities shall be paid in accordance with Appendix I issued together with this Decree to manage, protect, develop forests, and improve living standards.

Article 9. Establishment of Benefit Sharing Plan

1. The Benefit Sharing Plan includes the overall financial plan and the annual financial plan.

2. Overall Financial Plan

Based on the amount received from ERPA, the Vietnam Forest Protection and Development Fund establishes the overall financial plan according to Model No. 01 of Appendix III issued together with this Decree, reports it to the Management Board for approval, and submits it to the Ministry of Agriculture and Rural Development for approval within its authority and in accordance with the law.

3. Annual Financial Plan

a) Vietnam Forest Protection and Development Fund

Based on the approved overall financial plan and determining the amount allocated to the provincial forest protection and development fund as stipulated in Article 7 of this Decree, the Vietnam Forest Protection and Development Fund establishes the annual financial plan according to Model No. 02 of Appendix III issued together with this Decree, reports it to the Management Board for approval, and submits it to the Ministry of Agriculture and Rural Development for decision within its authority and in accordance with the law.

Based on the approved annual financial plan, the Vietnam Forest Protection and Development Fund announces the amount allocated to the provincial forest protection and development fund.

b) Provincial Forest Protection and Development Fund

Based on the announced allocation amount from the Vietnam Forest Protection and Development Fund, the provincial forest protection and development fund establishes the annual financial plan according to Model No. 03 of Appendix III issued together with this Decree.

For funds under the People's Committee of the province: After obtaining the Management Board's agreement, submit to the People's Committee of the province for consideration and decision.

For funds under the Department of Agriculture and Rural Development: After obtaining the Management Board's agreement, report to the Department of Agriculture and Rural Development to submit to the People's Committee of the province for consideration and decision.

Based on the approved annual financial plan, the provincial forest protection and development fund announces the payment amount to the forest owners who are organizations, the People's Committee of the commune, and other organizations entrusted by the State to manage forests.

c) Forest Owner Organizations

Based on the announced payment amount from the provincial forest protection and development fund, forest owner organizations establish the annual financial plan according to Model No. 04 of Appendix III issued together with this Decree, submit it to the competent authority for approval in accordance with the financial laws applicable to the type of organization of the forest owner, and send it to the provincial forest protection and development fund. The Department of Agriculture and Rural Development approves the annual financial plan for non-state-established economic forest owner organizations.

Based on the approved annual financial plan, forest owner organizations announce the support amount to the People's Committee of the commune and the community as specified in point c, Clause 2, Article 5 of this Decree.

d) People's Committee of the Commune and Other Organizations Entrusted by the State to Manage Forests

Based on the announced payment amount from the provincial forest protection and development fund, the People's Committee of the commune and other organizations entrusted by the State to manage forests establish the annual financial plan according to Model No. 05 of Appendix III issued together with this Decree, submit it to the People's Committee of the district for approval, and send it to the provincial forest protection and development fund.

đ) People's Committee of the Commune as Specified in Point c, Clause 2, Article 5 of this Decree

Based on the announced support amount from forest owner organizations, the People's Committee of the commune establishes the annual financial plan according to Model No. 05 of Appendix III issued together with this Decree, and submits it to the People's Committee of the district for approval.

Article 10. Disbursement and Payment

1. Vietnam Forest Protection and Development Fund

Based on the annual financial plan approved by the Ministry of Agriculture and Rural Development, the Vietnam Forest Protection and Development Fund coordinates with the provincial Forest Protection and Development Fund according to the annual financial plan approved by the provincial People's Committee.

2. Provincial Forest Protection and Development Fund

a) Based on the annual financial plan approved by the provincial People's Committee, the provincial Forest Protection and Development Fund pays to the forest owners, the commune People's Committees, and other organizations entrusted by the State to manage forests. The provincial People's Committee specifies the number of advance payments, the advance payment ratio, and the payment time.

b) Payment Methods

For forest owners who are households, individuals, or community groups, payments are made through bank accounts, transferred via postal service enterprises providing public services, or other cashless payment methods as prescribed by law.

For forest owners who are organizations, the commune People's Committees, and other organizations entrusted by the State to manage forests, payments are made through bank accounts.

3. Forest Owners as Organizations

a) Based on the approved annual financial plan, forest owners who are organizations make payments to community groups participating in the Forest Management Participation Agreement based on the results of acceptance and approved estimates; payments to the commune People's Committees participating in the Forest Management Participation Agreement based on approved budgets and actual expenditure vouchers as prescribed by law.

b) Payment Methods

For commune People's Committees, payments are made through bank accounts.

For community groups, payments are made through bank accounts, transferred via postal service enterprises providing public services, or other cashless payment methods as prescribed by law.

Article 11. Reporting System

1. The Vietnam Forest Protection and Development Fund reports to the Ministry of Agriculture and Rural Development on the implementation of ERPA before November 30 each year.

2. The provincial Forest Protection and Development Fund reports to the provincial People's Committee (for funds under the provincial People's Committee), the Department of Agriculture and Rural Development (for funds under the Department of Agriculture and Rural Development), and the Vietnam Forest Protection and Development Fund on the local implementation of ERPA every six months (before June 15) and annually (before October 15).

3. Forest owners who are organizations report to their directly superior authority, which is the competent authority for approval as prescribed by financial laws appropriate to the type of organization of the forest owner; forest owners who are non-state established economic organizations report to the Department of Agriculture and Rural Development, while all forest owners send reports to the provincial Forest Protection and Development Fund on the implementation of ERPA periodically every six months (before June 1) and annually (before October 1).

4. Commune People's Committees and other organizations entrusted by the State to manage forests report to their direct superior management authorities and the provincial Forest Protection and Development Fund on the implementation of ERPA periodically every six months (before June 1) and annually (before October 1).

Article 12. Final Accounts

1. Annual Final Accounts

a) The Vietnam Forest Protection and Development Fund closes its accounting books on December 31 each year, prepares final account reports according to Model 01 of Appendix IV issued together with this Decree, adjusts and completes the final account report by June 30 of the following year, and submits it to the Ministry of Agriculture and Rural Development for review and approval before July 15 of the following year.

b) The provincial Forest Protection and Development Fund closes its accounting books on December 31 each year, prepares final account reports according to Model 02 of Appendix IV issued together with this Decree, and adjusts and completes the final account report by June 30 of the following year.

For funds under the provincial People's Committee: The fund sends the report to the Department of Finance for review and approval before July 15 of the following year.

For funds under the Department of Agriculture and Rural Development: The fund sends the report to the Department of Agriculture and Rural Development for review and approval before July 15 of the following year.

Within 15 working days from the date of approval of the final account report, the provincial Forest Protection and Development Fund sends one copy of the result to the Vietnam Forest Protection and Development Fund for consolidation.

c) Forest owners who are organizations close their accounting books on December 31 each year, prepare final account reports according to Model 03 of Appendix IV issued together with this Decree; they adjust and complete the final account report by June 30 of the following year, submit it to the competent authority for review and approval according to financial laws appropriate to the type of organization of the forest owner before July 15 of the following year. After approval, they submit one copy of the reviewed and approved result to the provincial Forest Protection and Development Fund for consolidation. The Department of Agriculture and Rural Development organizes the review and approval of annual final accounts for funding paid to non-state established economic organizations.

d) Commune People's Committees and other organizations entrusted by the State to manage forests close their accounting books on December 31 each year, prepare final account reports according to Model 04 of Appendix IV issued together with this Decree, adjust and complete the final account report by June 30 of the following year, submit it to the district People's Committee for review and approval before July 15 of the following year. Within 15 working days from the date of approval of the final account report, they send one copy of the result to the provincial Forest Protection and Development Fund for consolidation.

đ) The approval time for final accounts of ERPA funding is carried out according to current regulations on financial systems for different types of organizations.

2. Final Accounts at the End of ERPA

a) Before June 30 of the year following the end of ERPA, the Vietnam Forest Protection and Development Fund prepares a final account report at the end of ERPA according to Model 05 of Appendix IV issued together with this Decree and submits it to the Ministry of Agriculture and Rural Development for review and approval.

b) Before May 30 of the year following the year ERPA ends, the provincial Forest Protection and Development Fund shall prepare the final settlement report for ERPA according to Model No. 06 of Appendix IV issued together with this Decree and submit it to the Department of Finance (for funds under the Provincial People's Committee); the Department of Agriculture and Rural Development (for funds under the Department of Agriculture and Rural Development) shall organize the review and approval.

c) Before April 30 of the year following the year ERPA ends, the forest owner who is an organization shall prepare the final settlement report for ERPA according to Model No. 07 of Appendix IV issued together with this Decree and submit it to the competent authority for review and approval in accordance with the financial laws applicable to the type of organization of the forest owner. After being reviewed and approved, submit one copy of the review and approval results to the provincial Forest Protection and Development Fund for consolidation. The Department of Agriculture and Rural Development shall organize the review and approval of the final settlement report for ERPA for economic organizations that are not established by the State.

d) Before April 30 of the year following the year ERPA ends, the People's Committee of the commune and other organizations entrusted by the State to manage the forest shall prepare the final settlement report according to Model No. 08 of Appendix IV issued together with this Decree and submit it to the People's Committee of the district for review and approval.

3. Unspent funds in a year shall be carried over to the next year for use. At the end of ERPA, for unspent funds, the Vietnam Forest Protection and Development Fund shall conduct a review, consolidation, and propose a solution, and report to the Ministry of Agriculture and Rural Development. The Ministry of Agriculture and Rural Development shall take the lead and coordinate with the Ministry of Finance to submit to the competent authority for consideration and decision.

Article 13. Audit

1. Principles of audit: Audit all activities funded from revenue from ERPA at all levels of the Forest Protection and Development Fund; beneficiaries from ERPA as stipulated in this Decree.

2. Time of audit: Conduct annual audits and audits at the end of ERPA.

3. Auditing body: The Vietnam Forest Protection and Development Fund shall organize the selection of independent auditing units in accordance with current laws and regulations of the International Bank for Reconstruction and Development.

Article 14. Inspection, supervision, and financial transparency

1. Inspection and supervision

a) The Ministry of Agriculture and Rural Development shall take the lead and coordinate with relevant ministries and sectors to organize inspections on the implementation of ERPA at the central and local levels.

b) The Vietnam Forest Protection and Development Fund shall inspect the management and use of funds from ERPA revenue; implement and maintain emission reduction volumes; serve as the focal point for the Ministry of Agriculture and Rural Development for inspection and supervision activities at the local level.

c) The provincial People's Committee shall inspect the implementation of ERPA at the local level.

d) The provincial Forest Protection and Development Fund shall inspect the management and use, and implementation of activities by beneficiaries from ERPA.

đ) All agencies, organizations, and citizens shall participate in supervising state agencies, state organizations, households, individuals, and community residents related to the management and use of ERPA revenue.

e) The International Bank for Reconstruction and Development shall inspect and supervise the maintenance of emission reduction results and the management and use of funds from ERPA, including access to relevant files related to ERPA for the Forest Protection and Development Funds at all levels and beneficiaries.

2. Financial Transparency

a) The Forest Protection and Development Fund and beneficiaries shall implement financial transparency in accordance with relevant laws.

b) The provincial Forest Protection and Development Fund and organizational forest owners shall publicly list beneficiaries at the grassroots level through methods such as posting notices at the commune People's Committee offices and on the unit's website.

Chapter III

IMPLEMENTATION

Article 15. Responsibilities of relevant ministries and sectors

To take the lead and coordinate with the Ministry of Finance and relevant ministries and sectors to urge, inspect, supervise, and resolve issues arising during the implementation of this Decree.

a) Take the lead and coordinate with relevant ministries and sectors, People's Committees of the six provinces in the North Central region to organize and guide the implementation of ERPA; issue plans for sharing benefits from ERPA; urge, inspect, and handle promptly any issues arising during the implementation within their authority and in accordance with the law, ensuring that there is no loss or misuse; report to the competent authority for matters exceeding their authority.

b) Take the lead and coordinate with relevant ministries, sectors, and localities to report to the Prime Minister on the implementation of ERPA before December 15 each year.

c) Develop a report on emission reduction results to be submitted to the International Bank for Reconstruction and Development.

d) Take the lead and coordinate with relevant ministries, sectors, and localities to conclude and evaluate the implementation of ERPA, reporting to the Prime Minister before October 30, 2025.

2. Relevant ministries and sectors

Within the scope of their state management functions and tasks, ministries and sectors shall proactively coordinate with the Ministry of Agriculture and Rural Development to implement this Decree, while directing units under their state management to implement this Decree.

Article 16. Responsibilities of the People's Committees of the six provinces in the North Central region

1. Implement ERPA at the local level: Issue plans for implementing ERPA; organize and direct activities of ERPA at the local level; integrate the implementation of programs and projects in the area; mobilize resources to manage, protect, and develop forests locally.

2. Direct the Provincial Forest Protection and Development Fund to take the lead and coordinate with related agencies and units to develop plans and organize the implementation of ERPA.

3. Not to transfer the results of emission reductions signed under ERPA to other entities during the implementation period of ERPA.

4. Urge, inspect, and handle promptly any issues arising during the implementation of ERPA within their authority and in accordance with the law.

5. Report to the Ministry of Agriculture and Rural Development on the implementation of ERPA at the local level before October 30 each year.

6. Conduct a summary and evaluation of the implementation of ERPA at the local level, reporting to the Ministry of Agriculture and Rural Development before July 30, 2025.

Article 17. Implementation Provisions

1. This Decree takes effect from the date of issuance and will be piloted until December 31, 2026.

2. In cases where laws and regulations cited in this Decree are amended, supplemented, or replaced by other documents, they shall be implemented according to those amended, supplemented, or replacing documents.

3. Ministers, heads of ministerial-level agencies, heads of government agencies; Chairpersons of the People's Committees of Thanh Hoa, Nghe An, Ha Tinh, Quang Binh, Quang Tri, and Thua Thien Hue Provinces, and related agencies, organizations, and individuals are responsible for enforcing this Decree./.