Decree No. 174/2007/ND-CP on Environmental Protection Fees for Solid Waste

DECREE

Von environmental protection fees for solid waste

__________________

THE GOVERNMENT

Pursuant to the Law on Organization of the Government dated December 25, 2001;

The Prime Minister issues this Decision amending and supplementing certain provisions of the Regulation on Response Activities to Oil Spill Incidents issued together with Decision No. 02/2013/QĐ-TTg dated January 14, 2013 of the Prime Minister.

Pursuant to the Law on State Budget dated December 16, 2002;

WHEREAS, the Ordinance on Fees and Charges dated August 28, 2001;

CONSIDERING the proposal of the Minister of Finance;,

DECREE:

Chapter I

GENERAL PROVISIONS

Article 1. This Decree stipulates the environmental protection fee for solid waste; the collection rate, payment regime, management, and use of the environmental protection fee for solid waste.

Article 2.

1. The objects subject to the environmental protection fee for solid waste as prescribed in this Decree are general solid waste and hazardous solid waste discharged from production, business, service activities, or other activities (excluding general solid waste emitted from individual or household daily life).

2. General solid waste and hazardous solid waste as prescribed in Clause 1 of this Article shall be identified and classified according to the provisions of Government Decree No. 59/2007/NĐ-CP dated April 9, 2007 on solid waste management.

Article 3. The payers of the environmental protection fee for solid waste are organizations and individuals discharging solid waste that falls under the objects subject to the fee as prescribed in Article 2 of this Decree, except those entities self-managing or contracting services to process solid waste in compliance with environmental standards as prescribed by law. In cases where international treaties to which the Socialist Republic of Vietnam is a member provide different provisions from those of this Decree, the provisions of such international treaties shall apply.

Article 4. LEVELS OF COLLECTION, PAYMENT REGIME, MANAGEMENT, AND USE OF THE ENVIRONMENTAL PROTECTION FEE FOR SOLID WASTE

Chapter II

The levels of collection of the environmental protection fee for solid waste are stipulated as follows:

Article 5. 1. For general solid waste discharged from the operations of agencies, businesses, services, industrial production facilities, and craft villages: not exceeding 40,000 VND per ton.

2. For hazardous solid waste: not exceeding 6,000,000 VND per ton.

Based on the provisions on the level of collection of fees in Article 5 of this Decree and the actual conditions regarding the treatment and disposal of solid waste at localities, the People's Councils of provinces and centrally-run cities shall decide specifically on the level of the environmental protection fee applicable to each type of solid waste, in each locality, and for each category of payers at the local level.

Article 6. The environmental protection fee for solid waste is a state budget revenue item, managed and used as follows:

, Clause 1, Clause 2 Article 7a of this Regulation.1. A portion of the collected fees shall be retained by the agency or unit directly collecting the fees to cover the costs of collecting the fees as prescribed in Articles 11 and 12 of Government Decree No. 57/2002/NĐ-CP dated June 3, 2002, and Clause 5 of Article 1 of Government Decree No. 24/2006/NĐ-CP dated March 6, 2006 amending and supplementing certain articles of Government Decree No. 57/2002/NĐ-CP dated June 3, 2002, detailing the implementation of the Ordinance on Fees and Charges.

2. The remaining portion is a local state budget revenue item enjoying 100% (one hundred percent) for the following purposes:

a) Costs for treating solid waste to meet environmental standards, such as incineration, sterilization, neutralization, stabilization, sanitary landfilling of solid waste, ensuring strict control over environmental pollution during the treatment process;

b) Support costs for sorting solid waste, including activities to promote public awareness in sorting solid waste at source;

c) Support costs for constructing sanitary landfills, treatment facilities for solid waste, using recycling, reuse, treatment, and disposal technologies for solid waste.

Based on the provisions of state budget laws, laws on fees and charges, and the provisions of this Article, the People's Councils of provinces and centrally-run cities shall decide on the management and use of the environmental protection fee for solid waste in accordance with their specific circumstances.

Payers of the fee have the obligation to fully and timely pay the environmental protection fee for solid waste together with sanitation fees to the sanitation fee collection unit. On a monthly or quarterly basis, the collection unit has the obligation to remit the collected fees into the state budget after deducting the costs retained as prescribed in Clause 1 of Article 7 of this Decree.

Article 8Annually, within 60 days from January 1st of the Gregorian calendar year, the collection unit must settle accounts for the collection, payment, management, and use of the collected fees in the previous year with the tax authority in accordance with the law on tax administration.

Article 9. The tax authority has the responsibility to inspect, urge, and settle accounts for the collection, payment, management, and use of the environmental protection fee for solid waste by the collection unit.

Article 10Complaints and denunciations, and the handling of complaints and denunciations regarding the collection, payment, management, and use of the environmental protection fee for solid waste as prescribed in this Decree shall be carried out in accordance with the law on complaints and denunciations and the law on fees and charges.

Chapter III

IMPLEMENTING PROVISIONS

Article 11. If the payer of the fee, the organization, or individual collecting the environmental protection fee for solid waste violates the provisions of this Decree, they will be administratively sanctioned or criminally prosecuted depending on the nature and degree of violation.

Article 12. This Decree takes effect 15 days after its publication in the Official Gazette.

Article 13This Decree shall take effect fifteen days after its publication in the Official Gazette.

Article 14. Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial People's Committees directly under the Central Government shall be responsible for implementing this Decree.