Circular No. 17/2022/TT-BTNMT stipulates technical measurement, reporting, and assessment methods for reducing greenhouse gas emissions and inventorying greenhouse gases in waste management.

CIRCULAR

Technical regulations for measurement, reporting, verification of greenhouse gas emissions reduction and inventory in waste management

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

Pursuant to Decree No. 68/2022/NĐ-CP dated September 22, 2022 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Natural Resources and Environment;

Pursuant to Decree No. 119/2025/NĐ-CP dated June 9, 2025 of the Government amending and supplementing certain articles of Decree No. 06/2022/NĐ-CP dated January 7, 2022 of the Government stipulating reduction of greenhouse gas emissions and protection of the ozone layer;

At the request of the Director of the Climate Change Department and the Head of the Legal Department;

The Minister of Natural Resources and Environment issues this Circular to stipulate technical regulations for measurement, reporting, verification of greenhouse gas emissions reduction and inventory in waste management.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular stipulates technical regulations for measurement, reporting, verification of greenhouse gas emissions reduction and inventory in waste management.

Article 2. Applicability

This Circular applies to organizations and individuals involved in activities related to measurement, reporting, verification of greenhouse gas emissions reduction and inventory in waste management and waste treatment facilities.

Article 3. Explanation of Terms

1. Greenhouse gas emission sources are places where physical or chemical processes directly cause the release of greenhouse gases or activities using electricity or heat.

2. Activity data are quantitative data of activities causing greenhouse gas emissions, including fuel, energy, electricity consumption, materials, or affected land area.

3. Base year is the specified time point for collecting activity data, calculating national, sectoral, or facility-level greenhouse gas emissions.

4. Baseline emissions trajectory is the assumption of total annual greenhouse gas emissions of a sector according to its typical development scenario over a certain period.

5. Facility baseline emissions level is the assumed greenhouse gas emissions level of a facility according to its typical development scenario in a year.

Chapter II

INVENTORY OF GREENHOUSE GASES IN WASTE MANAGEMENT SECTOR

Section 1. SECTORAL INVENTORY OF GREENHOUSE GASES

Article 4. Implementation process of sectoral greenhouse gas inventory

1. Determine the method for sectoral greenhouse gas inventory.

2. Select sectoral greenhouse gas emission factors.

3. Collect activity data for sectoral greenhouse gas inventory.

4. Calculate sectoral greenhouse gas emissions and absorption.

5. Quality control of sectoral greenhouse gas inventory.

6. Quality assurance of sectoral greenhouse gas inventory.

7. Evaluate the uncertainty of sectoral greenhouse gas inventory.

8. Recalculate sectoral greenhouse gas inventory.

9. Prepare reports for national greenhouse gas inventory by sector.

Article 5. Determining the method for sectoral greenhouse gas inventory

The method for sectoral greenhouse gas inventory is based on the National Inventory Guidelines for Greenhouse Gases version 2006 (hereinafter referred to as IPCC 2006 Guidelines) and the National Inventory Guidelines for Greenhouse Gases 2019 updated for IPCC 2006 (hereinafter referred to as IPCC 2019 Guidelines).

Detailed inventory methods for each sub-sector are implemented as prescribed in Appendix I.1 of this Circular.

Article 6. Selection of sectoral greenhouse gas emission factors

Emission factors used for sectoral greenhouse gas inventory are applied according to the list of emission factors published by the Ministry of Natural Resources and Environment.

Article 7. Collection of activity data for sectoral greenhouse gas inventory

Activity data for sectoral greenhouse gas inventory are referenced from IPCC 2006 Guidelines, IPCC 2019 Guidelines. Sources of activity data are collected from the General Statistics Office and relevant agencies at both central and local levels.

Principles, procedures, and forms for collecting activity data are carried out as prescribed in Appendix I.2 of this Circular.

Article 8. Calculation of Sector-level Greenhouse Gas Emissions

The calculation of sector-level greenhouse gas emissions shall be based on the greenhouse gas inventory methods prescribed in Article 5 of this Circular. The results of the greenhouse gas inventory will be calculated and compiled based on activity data tables, emission factors, and global warming potentials for sources inventoried under the waste sector.

Article 9. Quality Control of Sector-level Greenhouse Gas Inventories

The quality control process for waste management sector greenhouse gas inventories shall be based on the IPCC 2006 and IPCC 2019 guidelines. Activities within this process include:

1. Checking the comprehensiveness, accuracy, and completeness of data.

a) Verifying assumptions and selection criteria for activity data, emission factors, and conversion factors;

b) Checking for data entry errors and reference materials;

c) Checking the data compilation section;

d) Checking the continuity of data;

e) Checking emission trends.

2. Identifying and correcting errors and omissions

a) Verifying the greenhouse gas inventory methodology;

b) Checking the recording of parameters and units, using conversion factors;

c) Checking the uncertainty of emission results.

3. Reviewing inventory documentation

a) Verifying the completeness of inventory documentation;

b) Reviewing stored documents.

Article 10. Ensuring Quality of Sector-level Greenhouse Gas Inventories

The quality assurance process for waste management sector greenhouse gas inventories shall be based on the IPCC 2006 and IPCC 2019 guidelines. Activities within this process shall be carried out by agencies not involved in the sector-level greenhouse gas inventory process.

Article 11. Evaluating Uncertainty in Sector-level Greenhouse Gas Inventories

The evaluation of uncertainty in sector-level greenhouse gas inventory results shall be based on the IPCC 2006 and IPCC 2019 guidelines.

1. Determining the uncertainty of activity data, emission factors, and calculation results during the sector-level greenhouse gas inventory process.

2. Compiling a summary table of uncertainty in sector-level greenhouse gas inventories.

Article 12. Recalculating Sector-level Greenhouse Gas Inventory Results

Recalculation of previous sector-level greenhouse gas inventory results shall be conducted in the following cases:

1. Discovery of errors in the calculation of greenhouse gas emissions.

2. Changes in greenhouse gas quantification methods, activity data, and emission factors.

Article 13. Preparing Reports on Sector-level Greenhouse Gas Inventories

The report on sector-level greenhouse gas inventories shall be prepared according to Model No. 04, Appendix II of Decree No. 06/2022/NĐ-CP dated January 7, 2022, of the Government on reducing greenhouse gas emissions and protecting the ozone layer.

Section 2. GREENHOUSE GAS INVENTORY AT THE FACILITY LEVEL

Article 14. Implementation Process of Facility-level Greenhouse Gas Inventories

The implementation process of facility-level greenhouse gas inventories shall be carried out in the following steps:

1. Defining the scope of operations and the facility-level greenhouse gas inventory method.

2. Selecting facility-level greenhouse gas emission factors.

3. Selecting and collecting facility-level greenhouse gas inventory activity data.

4. Calculating facility-level greenhouse gas emissions.

5. Quality control of facility-level greenhouse gas inventories.

6. Evaluating uncertainty in facility-level greenhouse gas inventories.

7. Recalculating facility-level greenhouse gas inventories.

8. Preparing reports on facility-level greenhouse gas inventories.

Article 15. Determining the scope of operations of the facility and selecting methods for inventorying greenhouse gases at the facility level

The determination of the scope of operations of the facility shall be carried out in accordance with National Standard TCVN ISO 14064-1:2011, Part 1: Technical specifications and guidance for quantification and reporting of greenhouse gas emissions and removals at the organizational level, including:

a) Identifying activities that emit greenhouse gases;

b) Categorizing sources of greenhouse gas emissions into direct emission sources and indirect emission sources.

Article 16. Determining the method for inventorying greenhouse gases at the facility level

The method for inventorying greenhouse gases at the facility level shall be implemented in accordance with Appendix II.1 of this Circular.

Article 17. Selecting the emission factor for inventorying greenhouse gases at the facility level

The emission factors used for inventorying greenhouse gases at the facility level shall be applied according to the list of emission factors published by the Minister of Natural Resources and Environment.

Article 18. Selection and collection of data for greenhouse gas inventory at the facility level

Data on each source of greenhouse gas emissions at the facility level shall be selected and collected in accordance with the provisions set forth in Appendix II.2 of this Circular.

Article 19. Calculating greenhouse gas emissions at the facility level

The calculation of greenhouse gas emissions at the facility level shall be based on the selected inventorying methods as stipulated in Article 16 of this Circular. The results of the greenhouse gas inventory at the facility level shall be calculated using forms including input data tables, operational data, emission factors, emission quantities, and global warming potentials for all greenhouse gas emission activities of the facility.

Article 20. Quality control of greenhouse gas inventory at the facility level

The quality control process for greenhouse gas inventory at the facility level shall be carried out in accordance with National Standard TCVN ISO 14064-1:2011, Part 1: Technical specifications and guidance for quantification and reporting of greenhouse gas emissions and removals at the facility level, including the following steps:

1. Determining and checking the responsibilities and authorities of those responsible for implementing the greenhouse gas inventory.

2. Determining, applying, and checking the corresponding training for members conducting the greenhouse gas inventory.

3. Determining and checking the scope of operations of the facility.

4. Determining and checking sources of greenhouse gas emissions.

5. Selecting and checking quantitative methodologies, including operational data on greenhouse gases and greenhouse gas emission factors.

6. Checking the application of greenhouse gas inventory methods to ensure consistency across multiple facilities.

7. Using, maintaining, and calibrating measuring equipment.

8. Establishing and maintaining a data collection system.

9. Periodically checking the accuracy of measurement instruments.

10. Conducting internal evaluations and performing regular technical inspections.

Article 21. Evaluating the uncertainty of greenhouse gas inventory at the facility level

The evaluation of the uncertainty of the results of the greenhouse gas inventory at the facility level shall be carried out in accordance with Appendix II.3 of this Circular.

Article 22. Recalculating the results of the greenhouse gas inventory at the facility level

1. Recalculation of the results of the greenhouse gas inventory at the facility level shall be conducted in the following cases:

a) Changes in the scope of operations leading to changes in emission sources and operational data of the facility;

b) Changes in emission sources of greenhouse gases due to changes in ownership or operation of the facility;

c) Errors in using the calculation method for greenhouse gas emissions and applying emission factors;

d) Discovery of errors in collecting and processing operational data of the facility resulting in a change in the calculated greenhouse gas emissions exceeding 10% compared to the reported results.

2. The recalculated results of the greenhouse gas inventory shall be presented in the subsequent greenhouse gas inventory report of the facility.

Article 23. Construction of greenhouse gas inventory reports at the facility level

1. The greenhouse gas inventory report at the facility level shall be constructed according to Model 06, Appendix II of Decree No. 06/2022/NĐ-CP dated January 7, 2022 of the Government on reducing greenhouse gas emissions and protecting the ozone layer, and submitted to the competent authority of the provincial People's Committee for review in accordance with regulations.

2. The results of the greenhouse gas inventory at the facility level, after review, shall be sent to the Ministry of Natural Resources and Environment through the online greenhouse gas inventory database system.

Chapter III

MEASUREMENT, REPORTING, AND REVIEW OF SECTORAL REDUCTION IN GREENHOUSE GAS EMISSIONS

Section 1. GUIDELINES FOR MEASUREMENT, REPORTING, AND REVIEW OF GREENHOUSE GAS EMISSION REDUCTION RESULTS AT THE SECTOR LEVEL

Article 24. Basis for conducting measurements and reporting on greenhouse gas emission reduction results at the sector level

1. Measurement of greenhouse gas emission reduction results shall be carried out according to the Sectoral Greenhouse Gas Emission Reduction Plan, including the following main activities:

a) Establishing a baseline emissions trajectory for the period 2023-2030;

b) Measuring greenhouse gas emission reduction results;

c) Developing a monitoring plan for implementing the Sectoral Greenhouse Gas Emission Reduction Plan (hereinafter referred to as the monitoring plan).

2. The Sectoral Greenhouse Gas Emission Reduction Results Report shall be constructed according to Model 01, Appendix III of Decree No. 06/2022/NĐ-CP dated January 7, 2022 of the Government on reducing greenhouse gas emissions and protecting the ozone layer.

3. Activities related to measurement and reporting on greenhouse gas emission reduction results shall be reflected in Section IV Monitoring Activities in the Sectoral Greenhouse Gas Emission Reduction Plan as stipulated in Model 01, Appendix IV of Decree No. 06/2022/NĐ-CP dated January 7, 2022 of the Government on reducing greenhouse gas emissions and protecting the ozone layer.

Article 25. Establishment of Baseline Emissions Trajectories for Waste Management Sectors

1. Baseline emissions trajectories for waste management sectors shall be detailed annually from 2023 to 2030 for all sources subject to greenhouse gas inventory, including:

a) Emissions from solid waste landfilling;

b) Emissions from biological waste treatment;

c) Emissions from waste incineration and open burning;

d) Emissions from wastewater treatment and discharge;

đ) Emissions from waste reduction activities during treatment and disposal.

2. The process of establishing baseline emissions trajectories for waste management sectors includes the following steps:

a) Developing a BAU scenario for the waste management sector based on the current status of waste management before implementing greenhouse gas emission reduction policies in the period 2023-2030, relevant economic and social development scenarios for the waste management sector in the period 2023-2030, and forecasts of waste volumes to be treated in the period 2023-2030;

b) Calculating greenhouse gas emissions under the BAU scenario using the sector-level greenhouse gas inventory method specified in Appendix I.1 of this Circular;

c) Establishing detailed annual baseline emissions trajectories for each source of emissions in the period 2023-2030 according to the BAU scenario.

3. The baseline emissions trajectory must be updated every two years and reflected in the Sectoral Greenhouse Gas Emission Reduction Results Report.

Article 26. Method for Measuring Emission Reduction Results at the Sector Level

The emission reduction results at the sector level within one year shall be calculated as follows:

ER_{is the metering cost for the year} = ∑_{For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;} ER_{For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;}

Where:

ER_{is the metering cost for the year} is the level of emission reduction from waste management activities within one year (tCO_{in the reporting period, calculated as follows:});

ER_{For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;} is the level of emission reduction within one year from policy measure d (tCO_{in the reporting period, calculated as follows:});

d is the waste management policy measure.

Of which ER_{For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;} It is calculated as follows:

ER_{For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;} = ∑i (BE_d,i,k - PE_d,i,k )

Where:

BE_d,i,k is the greenhouse gas emission level within one year according to the BAU scenario for quantity k of waste treated under policy measure d (tCO_{in the reporting period, calculated as follows:}). BE_d,i is calculated in accordance with the greenhouse gas inventory regulations set out in Appendix I.1 of this Circular.

PE_d,i,k is the greenhouse gas emission level within one year for quantity k of waste treated under source i according to policy measure d (tCO_{in the reporting period, calculated as follows:}).

i includes sources such as: Emissions from solid waste landfilling activities; (2) Emissions from biological waste treatment activities; Emissions from waste incineration and open burning activities; Emissions from wastewater treatment and discharge activities; and Emissions from waste reduction activities.

Article 27. Establishing Monitoring Plans at the Sector Level

1. The monitoring plan includes the following main contents:

a) Information on the monitoring system, roles and responsibilities of organizations within the monitoring system, resources and necessary tools for implementation;

b) Information on methods for calculating emission reduction levels for policy measures;

c) Information on parameters to be measured, frequency, and methods of measurement;

d) Information on data management and storage systems;

đ) Information on quality assurance/quality control procedures.

2. The monitoring plan must be included in the report on emission reduction results at the sector level and must be updated when changes occur during implementation.

Article 28. Preparing Reports on Emission Reduction Results at the Sector Level

1. The report on emission reduction results at the sector level includes the following main contents:

a) Information on the baseline emissions of the waste management sector;

b) Information on policy measures;

c) Information on the measurement method and organization of measuring emission reduction results for each policy measure;

d) Calculation results of emission reduction levels for each policy measure and for the entire sector during the reporting period.

2. The report on emission reduction results at the sector level must be finalized based on the review comments of the Appraisal Council and submitted to the Ministry of Natural Resources and Environment before January 15 each year starting from 2024.

Article 29. Reviewing Emission Reduction Results at the Sector Level

1. The review of emission reduction results at the sector level for the waste management sector is carried out according to the appraisal process specified in Article 11 of Circular No. 01/2022/TT-BTNMT dated January 7, 2022, issued by the Minister of Natural Resources and Environment detailing the implementation of the Law on Environmental Protection regarding climate change response.

2. The results of the review of emission reduction at the sector level for waste management are published on the Ministry of Natural Resources and Environment's electronic portal.

Section 2. GUIDELINES FOR MEASUREMENT AND REPORTING OF THE RESULTS OF IMPLEMENTATION OF MEASURES TO MITIGATE GREENHOUSE GAS EMISSIONS AT THE FACILITY LEVEL

Article 30. BASIS FOR MEASUREMENT AND REPORTING OF THE RESULTS OF MITIGATION OF GREENHOUSE GAS EMISSIONS AT THE FACILITY LEVEL

1. The measurement of the results of mitigation of greenhouse gas emissions at the facility level shall be carried out according to the Facility's Greenhouse Gas Emission Mitigation Plan, including the following main activities:

a) Establishing the expected level of greenhouse gas emissions from the facility if no technology or measures for mitigating greenhouse gas emissions are applied (hereinafter referred to as the expected emission level);

b) Measuring the reduction in greenhouse gas emissions;

c) Organizing monitoring and supervision of the implementation of the facility's greenhouse gas emission mitigation plan.

2. The report on the results of mitigation of greenhouse gas emissions at the facility level shall be prepared according to Model No. 02, Appendix III of Decree No. 06/2022/NĐ-CP dated January 7, 2022, of the Government on reducing greenhouse gas emissions and protecting the ozone layer.

3. The expected emission level, measurement methods, and monitoring plans must be detailed in the Facility's Greenhouse Gas Emission Mitigation Plan and the annual report on the mitigation of greenhouse gas emissions. The Facility's Greenhouse Gas Emission Mitigation Plan must be updated and submitted to the Ministry of Natural Resources and Environment when there are changes in the monitoring plan.

Article 31. ESTABLISHING THE EXPECTED EMISSION LEVEL OF THE FACILITY

1. The expected emission level of the facility includes the expected amount of emissions from all sources of greenhouse gas emissions of the facility for each year throughout the entire period of implementing the greenhouse gas emission mitigation plan.

2. The expected emission level of the facility shall be established through the following steps:

a) Establishing the BAU scenario of the facility;

b) Identifying the sources of greenhouse gas emissions within the scope of operations of the facility;

c) Determining the method for calculating the expected level of greenhouse gas emissions according to the BAU scenario;

d) Calculating the expected level of greenhouse gas emissions according to the BAU scenario.

3. For facilities that have not yet applied mitigation measures when developing the greenhouse gas emission mitigation plan: The BAU scenario describes the entire process of waste collection, transportation, and treatment by the facility.

4. For facilities that have already applied mitigation measures before developing the greenhouse gas emission mitigation plan: The BAU scenario describes the entire process of waste collection, transportation, and treatment that was used prior to applying the greenhouse gas emission mitigation measures.

5. Identifying sources of greenhouse gas emissions appropriate to the model and operational scope of the facility:

a) Greenhouse gas emissions from waste collection and transportation processes: emissions due to the use of gasoline and diesel fuel in vehicles during waste collection and transportation to the waste treatment site;

b) Emissions from waste processing and disposal, including: Emissions of CH₄ from landfill sites due to the lack of landfill gas collection systems or low efficiency of such systems leading to leakage of CH₄; Emissions of CH₄ from untreated landfill gas or biogas at waste treatment sites leading to leakage of CH₄ due to incomplete combustion of landfill gas or biogas; Emissions of CO₂ from burning fossil fuels during waste incineration, consumption of gasoline and diesel fuel in transport vehicles; Emissions of CO₂ from electricity consumption during waste treatment by the facility; Emissions of CH₄ from leachate from landfills and waste storage tanks at waste incineration plants; Emissions of CH₄ from organic wastewater leading to anaerobic decomposition of waste; Emissions of CO₂ from waste incineration; Emissions of CH₄ and N₂O from waste incineration; Emissions of CH₄ from anaerobic decomposition of organic waste; Emissions of CH₄ from leaks in anaerobic digestion tanks; Emissions of CH₄ and N₂O from composting and organic waste treatment processes.

c) Emissions from waste sorting and recycling activities;

d) Emissions of CO₂ from electricity consumption in other activities of a waste treatment facility.

6. Determining the method for calculating the expected emission level according to the BAU scenario:

a) Determining the calculation method for the quantity of greenhouse gas emissions corresponding to each source of emissions of the facility;

b) Determining the monitoring parameters for calculating the quantity of greenhouse gas emissions according to the BAU scenario.

Article 32. Method for measuring the level of greenhouse gas emission reduction of the facility

1. The level of greenhouse gas emission reduction of the facility in one year shall be calculated as follows:

ER = ER_WCT + ER_WT + ER_WR 

Where:

ER is the level of emission reduction of the facility in one year (tCO2e)_{in the reporting period, calculated as follows:}).

ER_WCT is the level of emission reduction from waste collection and transportation in one year (tCO2e)_{in the reporting period, calculated as follows:}).

ER_WT is the level of emission reduction from waste treatment and disposal in one year (tCO2e)_{in the reporting period, calculated as follows:}).

ER_WR is the level of emission reduction from waste recycling in one year (tCO2e)_{in the reporting period, calculated as follows:}).

2. The level of greenhouse gas emission reduction from waste collection and transportation shall be calculated as follows:

Emission reduction from waste collection and transportation includes the reduction achieved through replacing waste collection and transportation vehicles using gasoline and diesel with electric vehicles and vehicles using low-emission fuels. The level of emission reduction from waste transportation shall be calculated according to the following formula:

ER_WCT = ER_BEV + ER_BDS

Where:

ER_BEV is the level of emission reduction from replacing waste collection and transportation vehicles using gasoline and diesel with electric vehicles in one year (tCO2e)_{in the reporting period, calculated as follows:}).

ER_BDS is the level of emission reduction from replacing waste collection and transportation vehicles using gasoline and diesel with vehicles using low-emission fuels in one year (tCO2e)_{in the reporting period, calculated as follows:}).

Monitoring parameters and calculation methods ER_BEV and ER_BDS are guided in Appendix III.2 issued together with this Circular.

3. The level of greenhouse gas emission reduction from waste treatment and disposal shall be calculated as follows:

ER_WT = ∑d ER_{For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;}

Where:

ER_WT is the level of emission reduction from waste treatment and disposal of the facility in one year.

ER_{For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;}: is the level of greenhouse gas emission reduction of the facility when applying emission reduction measure d in one year, (tCO2e)_{in the reporting period, calculated as follows:} /year). ER_{For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;} is calculated according to the following formula:

ER_{For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;} = BE_{For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;} - PE_{For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;}

Where:

BE_{For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;} is the expected emission level of the facility when treating and disposing of waste according to the BAU scenario in one year (tCO2e)_{in the reporting period, calculated as follows:}/year).

PE_{For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;} is the amount of greenhouse gas emissions of the facility in one year (tCO2e)_{in the reporting period, calculated as follows:}/year).

For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%; includes: Measures to reduce CO2 emissions₂ from landfill gas recovery, biogas for power generation or heat production from waste incineration; Measures to reduce CO2 emissions₂ from using landfill gas, biogas, or waste incineration and replacing heat generated from fossil fuel combustion; Measures to reduce CO2 emissions₂ when biogas produced during anaerobic decomposition of organic waste is cleaned and replaces natural gas in the natural gas supply; Measures to reduce CO2 emissions₂ from oil refining and used to produce biodiesel to replace traditional diesel; Measures to reduce CO2 emissions₂ from producing and using organic fertilizers instead of chemical fertilizers.

Monitoring parameters and calculation methods BE_{For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;} and PE_{For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;} are guided in Appendix III.1 issued together with this Circular.

4. The level of greenhouse gas emission reduction from waste recycling shall be calculated as follows:

ER_WR = ER_WRPj + ER_WRIj

Where:

ER_WR is the level of emission reduction from waste sorting and recycling at the facility (tCO2e)_{in the reporting period, calculated as follows:}/year).

ER_WRPj the level of emission reduction from reusing waste type j as raw material for production (tCO2e)_{in the reporting period, calculated as follows:}/year).

ER_WRIj is the level of emission reduction from recycling waste type j instead of incineration or landfilling (tCO2e)_{in the reporting period, calculated as follows:}/year).

j is the type of waste being recycled, including: paper, plastic, glass, metal.

Calculation method ER_WRPj and ER_WRIj are guided in Appendix III.2 issued together with this Circular.

Article 33. Developing a Monitoring Plan

1. The monitoring plan shall include the following contents:

a) Detailed information about the monitoring system, roles and responsibilities of individuals and organizations within the monitoring system, necessary resources and tools for implementing monitoring;

b) Information on methods for measuring greenhouse gas emission reductions for greenhouse gas emission reduction measures of the facility;

c) Information on parameters to be measured, frequency of measurement within a reporting cycle;

d) Information describing the management and storage system for collected data;

đ) Information on quality assurance/quality control procedures.

2. The monitoring plan must be reflected in the facility's greenhouse gas emission reduction results report and must be updated when there are changes during the implementation process.

Article 34. Developing a Report on Greenhouse Gas Emission Reduction Results of Waste Treatment Facilities

The process of developing a report on greenhouse gas emission reduction results of waste treatment facilities includes the following steps:

1. Summarizing greenhouse gas emission reduction results calculated during the measurement phase, ensuring accuracy and appropriateness regarding calculation methods and results.

2. Preparing the report according to Model No. 02, Appendix III of Decree No. 06/2022/NĐ-CP dated January 7, 2022, issued by the Government on reducing greenhouse gas emissions and protecting the ozone layer.

3. Submitting the facility-level greenhouse gas emission reduction results report to the verification unit for verification.

4. Completing the report based on the verification comments, submitting it to the Department of Natural Resources and Environment, Ministry of Natural Resources and Environment through the online greenhouse gas inventory database system.

Article 35. Verification of Facility-Level Greenhouse Gas Emission Reduction Results

1. The verification of facility-level greenhouse gas emission reduction results for waste treatment facilities shall be carried out according to the verification procedures stipulated in Article 13 of Circular No. 01/2022/TT-BTNMT dated January 7, 2022, issued by the Minister of Natural Resources and Environment detailing the implementation of the Law on Environmental Protection concerning climate change response.

2. The facility has the responsibility to submit the completed greenhouse gas emission reduction report along with the greenhouse gas emission reduction verification report to the Department of Natural Resources and Environment, Ministry of Natural Resources and Environment.

Chapter IV

IMPLEMENTING PROVISIONS

Article 36. Effective Date

This Circular takes effect from February 15, 2023.

Article 37. Implementation

1. The Minister, Heads of Ministries equivalent to Ministries, Heads of Government Agencies, Chairpersons of People's Committees at all levels, and related organizations and individuals are responsible for implementing this Circular.

2. The Climate Change Department is responsible for guiding, inspecting, and supervising the implementation of this Circular.

3. When normative legal documents cited and applied in this Circular are amended, supplemented, or replaced, they shall be implemented in accordance with new regulations.

4. During the implementation process, if difficulties or obstacles arise, relevant agencies, organizations, and individuals are requested to promptly reflect them to the Ministry of Natural Resources and Environment (through the Climate Change Department) for timely consideration and resolution./.