Circular No. 195/2016/TT-BTC stipulates the fee levels, collection system, payment, management, and use of fees for the review of environmental impact assessment reports and detailed environmental protection plans implemented by central agencies.

CIRCULAR

Regulations on the level of collection, collection system, payment, management, and use of fees for reviewing environmental impact assessment reports and detailed environmental protection plans carried out by central agencies

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Pursuant toGovernment Decree No.December 12, 2013 of the Government stipulating functions, tasks, powers, and structure 23 the of the MinistryorganizationThe Minister of Finance issues this Circular to regulate the level of collection, collection system, payment, management, and use of fees for reviewing environmental impact assessment reports and detailed environmental protection plans carried out by central agencies.Finance;

At the proposal of the Director of the Department of Tax Policy,

1. This Circular regulates the level of collection, collection system, payment, management, and use of fees for reviewing environmental impact assessment reports and detailed environmental protection plans carried out by central agencies.q2. This Circular applies to agencies, organizations, and individuals paying the fees; fee collecting organizations; other organizations and individuals related to the collection and payment of fees for reviewing environmental impact assessment reports and detailed environmental protection plans.construction costs;1. The fee payer is agencies, organizations, and individuals requesting central authorities to review environmental impact assessment reports and detailed environmental protection plans.June 2024;Fee payers shall pay the review fee during the period from submitting the application for review to before the meeting of the Review Board. The fee shall be paid directly to the fee collecting organization or deposited into the account for pending budget payments opened at the State Treasury.ia) The Pollution Control Department (collecting fees for reviewing detailed environmental protection plans) and the Environmental Impact Assessment and Review Department (collecting fees for reviewing environmental impact assessment reports) under the General Department of Environment, Ministry of Natural Resources and Environment;rime Minister cb) Agencies assigned by Ministries and equivalent ministries to review environmental impact assessment reports and detailed environmental protection plans.

Article 1. Scope of Regulation and Applicability

The level of fees for reviewing environmental impact assessment reports and detailed environmental protection plans is specified in the attached Fee Collection Table.

2. Fee collecting organizations shall declare and pay the collected fees monthly, settle accounts annually according to the guidelines set forth in Clause 3 Article 19 and Clause 2 Article 26 of Circular No. 156/2013/TT-BTC dated November 6, 2013 issued by the Minister of Finance guiding the implementation of certain provisions of the Law on Tax Administration; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government. Fee collecting organizations shall pay the fees into the state budget (central budget) according to the chapters, sections, and sub-sections of the State Budget Classification.

Article 2. Fee Payers and Fee Collecting Organizations

1. Fee collecting organizations may retain 90% of the total actual collected fees for use in review activities, fee collection, and payment, and must pay 10% into the state budget; except in cases provided for in Clause 2 of this Article. The retained funds shall be managed and used in accordance with Article 5 of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Service Charges; including all other expenses related to performing work, services, and fee collection, such as inspection and evaluation costs at facilities and project sites, and organizing meetings of the Review Board (costs for obtaining opinions, review comments, and review reports); the expenditure levels are prescribed in Joint Circular No. 45/2010/TTLT-BTC-BTNMT dated March 30, 2010 of the Minister of Finance and the Minister of Natural Resources and Environment guiding the management of environmental public expenditure funds and any subsequent amendments or replacements (if any).

2. In cases where the fee collecting organization is a state agency not subject to cost allocation from fee revenue as stipulated in Clause 1 Article 4 of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Service Charges, it must pay 100% of the collected fees into the state budget. The operating costs for review and fee collection shall be covered by the state budget allocated in the organization's budget according to the state budget expenditure regulations.

2. Organizations collecting fees include:

1. This Circular takes effect from January 1, 2017 and replaces Circular No. 218/2010/TT-BTC dated December 29, 2010 of the Minister of Finance regulating the level of collection, collection system, payment, management, and use of fees for reviewing environmental impact assessment reports.

2. Other contents related to collection, payment, management, use, collection receipts, and publicizing the fee collection system not mentioned in this Circular shall be implemented in accordance with the Law on Fees and Service Charges; Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Service Charges; Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance guiding the implementation of certain provisions of the Law on Tax Administration; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government; Circular No. 153/2012/TT-BTC dated September 17, 2012 of the Minister of Finance guiding the printing, issuance, management, and use of various types of fee and service charge receipts and any subsequent amendments or replacements (if any).

Article 3. Level of Fees

The level of fees for reviewing environmental impact assessment reports and detailed environmental protection plans shall be specified in the Fee Schedule attached to this Circular.

Article 4. Declaration and Payment of Fees

1. By the fifth day of each month, fee collection organizations must deposit the collected fee amount of the previous month into the account for pending budget payments opened at the State Treasury.

2. The organization collecting fees shall declare and pay the collected fees monthly, settle accounts annually according to the guidance provided in Clause 3, Article 19 and Clause 2, Article 26 of Circular No. 156/2013/TT-BTC dated November 6, 2013, issued by the Minister of Finance guiding the implementation of certain provisions of the Law on Tax Administration; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration, and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government. The organization collecting fees shall remit the collected fees into the State budget (central budget) according to the chapters, sections, and sub-sections of the State Budget Classification as prescribed in Article 5 of this Circular.

Article 5. Management and use of fees

1. The organization collecting fees may retain 90% of the total collected fees for expenditure on review activities, fee collection, and submission, while remitting 10% into the State budget, except as provided in Clause 2 of this Article. The retained funds shall be managed and utilized in accordance with the provisions of Article 5 of Decree No. 120/2016/NĐ-CP dated August 23, 2016, of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges; including other expenses related to performing tasks, services, and fee collection, such as inspection and evaluation costs at the site where the project is implemented, organizing meetings of the review board for environmental impact assessment reports and detailed environmental protection plans (costs for soliciting opinions, review comments, and review reports), and the expense levels prescribed in Joint Circular No. 45/2010/TTLT-BTC-BTNMT dated March 30, 2010, issued by the Minister of Finance and the Minister of Natural Resources and Environment guiding the management of environmental service funding and any subsequent amendments or replacements (if applicable).

2. In cases where the organization collecting fees is a state agency not subject to cost allocation from fee revenues as stipulated in Clause 1, Article 4 of Decree No. 120/2016/NĐ-CP dated August 23, 2016, of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges, it must remit 100% of the collected fees into the State budget. The costs for conducting review activities and fee collection shall be covered by the State budget allocated in the organization's budget according to the State budget expenditure regulations.

Article 6. Implementation organization and enforcement provisions

1. This Circular takes effect from January 1, 2017, and replaces Circular No. 218/2010/TT-BTC dated December 29, 2010, issued by the Minister of Finance, which details the level of fees, procedures for collection, payment, management, and utilization of fees for reviewing environmental impact assessment reports.

2. Other contents related to the collection, payment, management, utilization, receipt, transparency of the fee collection system for review fees not addressed in this Circular shall be implemented in accordance with the Law on Fees and Charges; Decree No. 120/2016/NĐ-CP dated August 23, 2016, of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges; Circular No. 156/2013/TT-BTC dated November 6, 2013, issued by the Minister of Finance guiding the implementation of certain provisions of the Law on Tax Administration; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration, and Decree No. 83/2013/NĐ-CP dated July 22, 2013, of the Government; Circular No. 153/2012/TT-BTC dated September 17, 2012, issued by the Minister of Finance guiding the printing, issuance, management, and utilization of various types of receipts for fees and charges, and any subsequent amendments or replacements (if applicable).

3. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for research and supplementary guidance.