Decree No. 153/2024/NĐ-CP on environmental protection fees for emissions

DECREE
Regulations on Environmental Protection Fees for Emissions

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 State Budget Law dated June 25, 2015;

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

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

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

At the proposal of the Minister of Finance,

The Government promulgates this Decree to regulate environmental protection fees for emissions.

PART I
GENERAL PROVISIONS

Article 1. Scope of Regulation

This Decree stipulates the objects subject to fees and the fee payers; the organization of fee collection; methods of calculating fees, fee levels, declaration, verification of declarations, payment of fees, management, and use of environmental protection fees for emissions.

Article 2. Applicability

1. The fee payers for environmental protection fees for emissions are specified in Clause 2 of Article 3 of this Decree.

2. The organizations collecting environmental protection fees for emissions are specified in Article 4 of this Decree.

3. State agencies and other organizations and individuals involved in the collection, payment, management, and use of environmental protection fees for emissions.

Article 3. Objects Subject to Fees and Fee Payers

1. The objects subject to environmental protection fees for emissions under this Decree are dust and industrial emissions discharged into the environment that must be treated from projects, production facilities, businesses, and services required to have an environmental permit according to the laws on environmental protection, which include permission for discharging emissions (hereinafter referred to as emission discharge facilities).

Emission discharge facilities under this Decree include:

a) Steelmaking, iron and steel production, and non-ferrous metal smelting facilities (excluding rolling, drawing, and casting from raw material billets);

b) Basic inorganic chemical production facilities (excluding industrial gases), synthetic fertilizer production facilities, and nitrogen compound production facilities (excluding blending, decanting, and packaging), chemical plant protection product production facilities (excluding blending and decanting);

c) Oil refining and petrochemical facilities;

d) Facilities for recycling and treating household waste, general industrial waste, and hazardous waste; facilities using imported scrap materials as raw materials for production;

đ) Coke production facilities and coal gas production facilities;

e) Thermal power plants;

g) Cement production facilities;

h) Other production, business, and service facilities generating dust and industrial emissions not included in points a, b, c, d, đ, and g of this clause.

2. The fee payers for environmental protection fees for emissions under this Decree are the emission discharge facilities specified in Clause 1 of this Article.

Article 4. Fee Collection Organizations

1. Departments of Natural Resources and Environment and District-level Natural Resources and Environment Offices collect environmental protection fees for emissions from emission discharge facilities within their jurisdiction.

2. Based on actual management conditions, Departments of Natural Resources and Environment report to Provincial People's Committees (hereinafter referred to as Provincial People's Committee) to instruct Departments of Natural Resources and Environment and District-level Natural Resources and Environment Offices to organize the collection of environmental protection fees for emissions from emission discharge facilities within their jurisdiction.

Chapter II
METHODS OF CALCULATING FEES, FEE LEVELS, DECLARATION,
VERIFICATION OF DECLARATIONS AND PAYMENT OF FEES, MANAGEMENT AND USE OF FEES

Article 5. Methods of Calculating Fees

1. The environmental protection fee for emissions payable during the fee payment period is calculated according to the following formula: F = f + C.

Where:

a) F is the total amount of fees payable during the fee payment period (quarterly or annually).

b) f is the fixed fee specified in Clause 1 of Article 6 of this Decree (quarterly or annually).

c) C is the variable fee, calculated quarterly.

The variable fee of the emission discharge facility (C) is the sum of the variable fees at each emission stream (Ci) determined according to the following formula: C = ΣCi.

The variable fee for each emission stream (Ci) is the sum of the variable fees of the pollutants specified in Clause 2 of Article 6 of this Decree present in each emission stream (i) and is determined according to the following formula:

The variable fee for each pollutant present in each emission stream (i) is determined as follows:

Where:

The time of emission discharge at emission stream i is the total time of emission discharge during the fee calculation period at emission stream i reported by the fee payer.

The flow rate of emissions and concentration of each pollutant present in each emission stream generated during the fee payment period are determined as follows:

For emission discharge facilities implementing periodic monitoring: The flow rate of emissions is determined according to the flow rate recorded in the environmental permit; the concentration of each pollutant present in emissions is determined based on the periodic monitoring data every three months according to Article 98 of Decree No. 08/2022/NĐ-CP dated January 10, 2022, of the Government detailing certain provisions of the Law on Environmental Protection. In cases where emission discharge facilities have a periodic monitoring frequency of six months according to Article 98 of Decree No. 08/2022/NĐ-CP, the declaration and calculation of fees for the quarter without monitoring will be based on the monitoring data of the previous monitoring period.

For emission discharge facilities implementing continuous automatic monitoring: The flow rate of emissions and the concentration of each pollutant present in emissions are determined according to the average value of the measurement results (according to the technical characteristics of each type of equipment).

2. For emission discharge facilities belonging to the category required to implement continuous automatic monitoring or periodic monitoring according to the environmental permit (hereinafter referred to as facilities required to monitor emissions): The amount of environmental protection fee for emissions payable is the total amount of fees payable (F) determined according to the formula specified in Clause 1 of this Article.

3. For emission discharge facilities not belonging to the category required to monitor emissions: The amount of environmental protection fee for emissions payable is the fixed fee level (f) specified in Clause 1 of Article 6 of this Decree.

Article 6. Fee Collection Levels

1. For emission sources not subject to emission monitoring

The fixed fee level (f): VND 3,000,000/year. In cases where the payer pays quarterly, the fee level for each quarter is f/4.

For new emission sources that commence operations from the date this Decree takes effect or existing emission sources operating before the date this Decree takes effect: The amount of fee payable = (f/12) x fee calculation period (months). Herein, the fee calculation period is the time from the month following the month when this Decree begins to take effect (applicable to existing emission sources) or the month of commencement of operation (applicable to new emission sources commencing operations from the date this Decree takes effect) until the end of the quarter or year.

2. For emission sources subject to emission monitoring

a) The fixed fee level (f) shall be implemented in accordance with the provisions of Clause 1 of this Article.

b) The variable fee level for pollutants in emissions is as follows:

c) At each emission stream of the emission source, if the average concentration of a pollutant in emissions during the payment period is lower than 30% compared to the concentration of that pollutant specified in environmental technical standards on emissions or local government regulations (if applicable): The variable fee level for that pollutant shall be 75% of the amount of variable fee payable calculated according to the formula determining the variable fee for each pollutant in the emission stream as stipulated at Point c Clause 1 Article 5 of this Decree.

d) At each emission stream of the emission source, if the average concentration of a pollutant in emissions during the payment period is lower than or equal to 30% compared to the concentration of that pollutant specified in environmental technical standards on emissions or local government regulations (if applicable): The variable fee level for that pollutant shall be 50% of the amount of variable fee payable calculated according to the formula determining the variable fee for each pollutant in the emission stream as stipulated at Point c Clause 1 Article 5 of this Decree.

The basis for determining the fee levels as stipulated at Points c and d Clause 2 of this Article is the results of emission monitoring (automatic, continuous, or periodic) and environmental technical standards on emissions or local government regulations on pollutant concentrations in emissions (if applicable).

1. Payer

a) For emission sources subject to emission monitoring, the declaration and payment shall be made quarterly as follows:

Each quarter, no later than the 20th day of the first month of the next quarter, the payer shall prepare the Environmental Protection Fee Declaration Form (hereinafter referred to as the Declaration Form) according to Model No. 01 attached to this Decree, submit the Declaration Form directly or send it through postal services or via electronic environment if technical infrastructure allows and complies with relevant laws on electronic transactions, digital signatures, and electronic documents, and pay the fee to the collection organization; pay the amount of fee payable according to the Notice of the collection organization (if any).

b) For emission sources not subject to emission monitoring, the declaration and payment shall be made as follows:

For new emission sources that commence operations from the date this Decree takes effect: The payer prepares the Declaration Form according to Model No. 01 attached to this Decree, submits the Declaration Form directly or sends it through postal services or via electronic environment if technical infrastructure allows and complies with relevant laws on electronic transactions, digital signatures, and electronic documents, and pays the fee to the collection organization no later than the 20th day of the month following the month of commencement of operation. The amount of fee payable is calculated for the period from the month following the month of commencement of operation to the end of the calendar year (end of December of the year of commencement of operation). From the following year, the payer pays the annual fee in one lump sum, with the latest payment deadline being January 31 each year.

For existing emission sources operating before the date this Decree takes effect: The payer prepares the Declaration Form according to Model No. 01 attached to this Decree, submits the Declaration Form directly or sends it through postal services or via electronic environment if technical infrastructure allows and complies with relevant laws on electronic transactions, digital signatures, and electronic documents, and pays the fee to the collection organization no later than the 20th day of the month following the month when this Decree begins to take effect. The amount of fee payable is calculated for the period from the month following the month when this Decree begins to take effect to the end of the calendar year. From the following year, the payer pays the annual fee in one lump sum, with the latest payment deadline being January 31 each year.

c) In cases where the emission source is dissolved, bankrupt, or ceases operations in accordance with the law, the obligation to pay fees must be fulfilled in accordance with the law on tax management and related laws.

Paying the fee without using cash into the dedicated account for fee collection opened by the collection organization at a credit institution.

Paying the fee into the account for pending budget payments opened by the collection organization at the State Treasury.

Fees shall be paid through accounts of agencies or organizations receiving money other than the fee-collecting organization (applicable to cases where administrative procedures or online public services are carried out in accordance with the Government's regulations on the single-window mechanism). Within twenty-four hours from the time of receipt of the fees, the agency or organization receiving the money must transfer the entire amount of collected fees into the dedicated fee collection account of the fee-collecting organization opened at a credit institution or transfer the entire amount of collected fees into the pending payment account of the fee-collecting organization opened at the State Treasury.

2. Fee-collecting Organization

a) Review the Fee Declaration Form

Review period: Within thirty working days from the date of receipt of the Fee Declaration Form submitted by the air emission source, the fee-collecting organization shall conduct a review of the Fee Declaration Form.

The basis for reviewing the Fee Declaration Form includes: the declared data of the fee payer; the measurement results of the competent state management agency on the environment; the most recent inspection or audit result. In case there are multiple data points, the most recent monitoring result of the competent state management agency on the environment during the fee payment period shall be used.

If the amount of fee determined by the review differs from the amount declared and paid by the fee payer, the fee-collecting organization shall issue a Notice of Environmental Protection Fee Payment for Air Emissions according to Model No. 02 attached to this Decree and send it to the fee payer within ten working days from the end of the review period. If the amount of fee determined is lower than the amount declared and paid, the fee payer shall offset the excess fee against the fee payable in the next period in accordance with the regulations. If the amount of fee determined is higher than the amount declared and paid, the fee payer shall pay the additional amount due to the fee-collecting organization.

Quarterly, by the last day of the first month of the following quarter, the fee-collecting organization shall declare the amount of fees collected in accordance with the laws on tax administration and deposit the fees into the state budget as stipulated in Article 8 of this Decree.

Environmental protection fee for air emissions: To be paid under Chapter of the fee-collecting organization, Section 2600 - Fees in the field of natural resources and environment, Subsection 2618 - Environmental protection fees for wastewater and air emissions of the State Budget Schedule.

Interest accrued on the balance of the dedicated fee collection account of the fee-collecting organization opened at credit institutions: To be paid under Chapter of the fee-collecting organization, Section 4900 - Other revenues, Subsection 4949 - Other revenues of the State Budget Schedule, together with the amount of fees payable in the month when the interest was generated.

Annually, by March 31, the fee-collecting organization shall settle the environmental protection fee for air emissions of the previous year with the tax authority in accordance with the laws on tax administration.

3. For air emission sources directly managed by the Ministry of Public Security or the Ministry of National Defense (which fall under national secrets or national security as defined by law)

The fee payer shall submit the Fee Declaration Form directly, send it via postal service, or transmit it electronically if technical infrastructure allows and complies with relevant laws on electronic transactions, digital signatures, and electronic documents for the Ministry of Public Security or the Ministry of National Defense (or the agency designated by the Ministry of Public Security or the Ministry of National Defense to receive the Fee Declaration Form) as stipulated in Clause 1 of this Article. Within ten working days from the date of receipt of the Fee Declaration Form from the air emission source, the Ministry of Public Security, the Ministry of National Defense, or the agency designated by the Ministry of Public Security or the Ministry of National Defense to receive the Fee Declaration Form shall conduct a review of the Fee Declaration Form and send the Review Result of the Fee Declaration Form according to Model No. 03 attached to this Decree to the Department of Natural Resources and Environment where the air emission source operates, while also sending it to the air emission source to make the fee payment as required. The Department of Natural Resources and Environment shall monitor and manage the collection and payment of environmental protection fees for air emissions from these air emission sources.

4. For air emission sources that fail to pay fees in accordance with the regulations, they must pay the full amount of fees due and any late payment fees as prescribed. The amount of fees still due shall be determined as follows:

a) For air emission sources not subject to air emission monitoring, the amount of fees still due shall be calculated in accordance with Clause 1 of Article 6 of this Decree.

b) For air emission sources that regularly monitor air emissions, the amount of fees payable shall be calculated in accordance with Clause 2 of Article 5 of this Decree. The air emission flow rate shall be determined based on the flow rate recorded in the environmental permit, the emission time shall be equal to the total number of days during which the fee has not been paid multiplied by 24 hours; the concentration of each pollutant in the air emissions shall be determined based on the environmental monitoring data in the annual environmental protection work report as prescribed by the laws on environmental protection; in case the air emission source does not submit the annual environmental protection work report, the monitoring results of the competent state management agency on the environment at the time of declaration and payment of the remaining fees shall be used.

1. The fee-collecting organization shall deposit the entire amount of environmental protection fees for air emissions collected into the state budget. The cost of fee collection activities shall be covered by the state budget allocated in the budget of the fee-collecting organization as prescribed.

2. In cases where organizations collecting fees are allocated operational costs according to Clause 3, Article 1 of Decree No. 82/2023/NĐ-CP dated November 28, 2023, amending and supplementing certain provisions of Decree No. 120/2016/NĐ-CP dated August 23, 2016, guiding the implementation of certain provisions of the Law on Fees and Charges, they are allowed to retain 25% of the total collected fees for covering operational costs for fee collection activities as stipulated in Clause 4, Article 1 of Decree No. 82/2023/NĐ-CP; and remit 75% of the collected fees into the State budget in accordance with laws on the State budget.

Chapter III

IMPLEMENTING PROVISIONS

Article 9. Implementation Organization

1. The Ministry of Natural Resources and Environment shall be responsible for:

a) Guidelines on air emission monitoring activities, determination of emission flow rates, and pollutant concentrations subject to environmental protection fees for air emissions.

b) Compilation and submission of proposals and recommendations for amendments and supplements to documents on environmental protection fees for air emissions (if any) to the Ministry of Finance for consolidation and presentation to the Government.

2. Provincial People's Committees are responsible for:

a) Direct and guide the Department of Natural Resources and Environment, Environmental Division to organize the collection and payment of environmental protection fees for air emissions as prescribed.

b) Inspect, audit, and handle violations related to the collection, payment, management, and use of environmental protection fees for air emissions as prescribed.

3. The Department of Natural Resources and Environment, Environmental Division (the fee collection organization) shall be responsible for:

a) Reviewing the Fee Declaration Form, issuing the Notice of Payment of Environmental Protection Fees for Air Emissions, calculating late payment penalties in accordance with laws on tax administration (if applicable); managing the collection and payment of environmental protection fees for air emissions; categorizing fixed and variable fee payers, publishing a list of facilities discharging air emissions subject to environmental protection fees on the electronic portal of the fee collection organization; urging fee payers to declare and pay environmental protection fees for air emissions in accordance with regulations.

b) Annually prepare budgets and final accounts for the collection and expenditure of environmental protection fees for air emissions in accordance with laws on fees and charges and laws on the State budget.

c) The Department of Natural Resources and Environment shall compile data on environmental protection fees for air emissions at the local level, report to the Ministry of Natural Resources and Environment before May 31 of the following year; propose amendments and supplements to the collection levels, management, and use of environmental protection fees for air emissions (if any) to the Ministry of Natural Resources and Environment for consolidation and presentation of proposals and recommendations for amendments and supplements to fee collection documents (if any).

4. Tax authorities shall manage environmental protection fees for air emissions for fee collection organizations in accordance with laws on tax administration.

Article 10. Effective Date

1. This Decree takes effect from January 5, 2025.

2. The payment of environmental protection fees for air emissions as prescribed in this Decree does not serve as proof of lawful discharge. Facilities discharging air emissions that violate environmental protection laws will be handled in accordance with environmental protection laws.

3. In cases where normative legal documents cited in this Decree are amended, supplemented, or replaced, they shall be implemented according to the amended, supplemented, or replacement documents.

4. Ministers, Heads of ministerial-level agencies, Heads of government agencies, Chairpersons of provincial People's Committees directly under the central government are responsible for implementing this Decree.

Form No. 01

ENVIRONMENTAL PROTECTION FEE PAYMENT DECLARATION FORM FOR AIR EMISSIONS
Year ...

Respected: Department/Environmental Division of Natural Resources and Environment,...

A. GENERAL INFORMATION

Name of fee payer: __ Address: __

Air emissions generated from the facility subject to fees as follows: (Declare each air emission stream subject to fees of the facility)...

B. INFORMATION ON ACTIVITIES IN THE PERIOD SUBJECT TO FEES

1. Information on air emission stream i

i.1. Total time of air emission discharge during the fee calculation period (hours): ...

i3. Variable fee amount for each pollutant in the air emissions:

i.4. Basis for declaring pollutant concentration parameters in air emissions (Specify the name of the analytical unit and information on the environmental monitoring result certificate):...

C. VARIABLE FEE AMOUNT DUE FOR PAYMENT IN THE PERIOD (C = EC)*

C = …VND.

D. AMOUNT OF ENVIRONMENTAL PROTECTION FEE FOR AIR EMISSIONS DUE FOR PAYMENT
INTO THE STATE BUDGET

1. Fixed fee amount due for payment this period = …VND

2. Total fee amount due for payment into the State budget:

3. Amount of environmental protection fee for air emissions due for payment into the State budget (in words): …

I hereby certify that the declared figures above accurately reflect the actual operations of the entity.

Fee Declaration Form Reception and Review Authority

*Note: For facilities not required to monitor air emissions, there is no need to fill out Section C of this Fee Declaration Form.

Form No. 02

SOCIALIST REPUBLIC OF VIET NAM

Independence - Freedom - Happiness

-----------------------------

NOTICE OF PAYMENT OF ENVIRONMENTAL PROTECTION FEE FOR AIR EMISSIONS

Year ... (Notice number ...)

Name of fee payer: ...

Fax:

Based on the Fee Declaration Form for Environmental Protection Fee for Air Emissions of the unit in quarter ... year ..., and the review results, the Department/Environmental Division of Natural Resources and Environment hereby notifies the amount of environmental protection fee for air emissions that the unit must pay as follows:

Amount of environmental protection fee for air emissions due for payment into the State budget (in words): …

Amount of environmental protection fee for air emissions in cases of excess payment or outstanding payment (in words): …

Request the unit to pay the amount specified in this Notice through one of the following methods:

Pay into the dedicated fee collection account number... opened by the fee collection organization at...

Pay into the pending fee account number... opened by the fee collection organization at the State Treasury...

Pay through account number... of...

The deadline for supplementary payment is no later than 10 days from the date of issuance of this Notice.

..., day ... month ... year ... HEAD OF UNIT (Signature and full name and stamp/Digital signature)

Implementation Report of Production Projects of Supporting Industry Products Confirmed with Incentives

PUBLIC SECURITY/DEFENSE ORGANIZATION SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness

Number.../...

REVIEW RESULTS OF ENVIRONMENTAL PROTECTION FEE PAYMENT DECLARATION FORM FOR AIR EMISSIONS
RESPECTED:

Prepared and sent to the Vietnam Deposit Insurance Corporation before the premium payment deadline by ten days

Department of Natural Resources and Environment of the province...

Facility discharging air emissions...

Based on the Fee Declaration Form for Environmental Protection Fee for Air Emissions of the facility discharging air emissions... Address:...

Public security/defense agency determines the amount of environmental protection fee for air emissions that the facility discharging air emissions... must pay in this period as follows:

The public security/military agency shall determine the amount of environmental protection fee for the air emissions that the Emission Source must pay for this period as follows:

The amount of environmental protection fee for emissions to be paid to the state budget (in words):…

The facility shall pay the above environmental protection fee to the Department of Natural Resources and Environment in one of the following forms:

Paying the fee into the dedicated account number...of the Department of Natural Resources and Environment opened at...

Paying the fee into the pending payment account number...of the Department of Natural Resources and Environment opened at the State Treasury...

Pay through account number... of...

The latest deadline for paying the fee is 10 days from the date this Notice is issued.

,,,, day ... month ... year ...