Circular No. 218/2010/TT-BTC stipulates the level of collection, the system of collection, payment, and management for the use of fees for environmental impact assessment reports.

CIRCULAR

Regulations on the level of collection, collection system, payment and management and use of fees for environmental impact assessment reportsenvironmental impact assessment report

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Pursuant to the Construction Law No. 16/2003/QH11 dated November 26, 2003, and the Law Amending and Supplementing Certain Provisions of Laws Related to Basic Investment Construction No. 38/2009/QH12 adopted by the National Assembly;

Pursuant to the Ordinance on Fees and Charges;

Pursuant to Decree No. 80/2006/NĐ-CP dated August 9, 2006 and Decree No. 21/2008/NĐ-CP dated February 28, 2008 of the Government detailing and guiding the implementation of certain provisions of the Law on Environmental Protection

Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 and Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

After receiving the opinion of the Ministry of Natural Resources and Environment in Circular No. 4961/BTNMT-TCMT dated December 6, 2010, the Ministry of Finance stipulates the level of collection, collection system, payment and management and use of fees for environmental impact assessment reports conducted by central agencies as follows:

Article 1. Objects subject to fee payment and collecting agency

1. Subjects liable to pay fees

State administrative agencies, organizations, households, individuals within Vietnam; overseas Vietnamese, foreign organizations, individuals conducting activities on the territory of the Socialist Republic of Vietnam when submitting applications for the review of environmental impact assessment reports of projects as prescribed in the Law on Environmental Protection, Decree No. 80/2006/NĐ-CP dated August 9, 2006 and Decree No. 21/2008/NĐ-CP dated February 28, 2008 of the Government regarding detailed regulations and guidance on the implementation of certain provisions of the Law on Environmental Protection must pay the fee for reviewing environmental impact assessment reports to the competent state administrative agency responsible for reviewing environmental impact assessment reports.

2. Collecting agency

State administrative agencies with the function of reviewing environmental impact assessment reports include: The Department of Environmental Impact Assessment under the General Department of Environment, Ministry of Natural Resources and Environment; agencies assigned by ministries, ministerial-level agencies, and government agencies to review environmental impact assessment reports have the responsibility to organize the collection, payment, management, and use of fees and charges according to the provisions of this Circular (hereinafter referred to collectively as the fee and charge collecting agency).

Article 2. Level of Collection

1. The level of fees for reviewing environmental impact assessment reports is specified in the attached table of fee levels.

The level of fees for reviewing supplementary or re-evaluation of environmental impact assessment reports is fifty percent of the initial review fee. In cases where the total investment capital of the project changes, the supplementary or re-evaluation fee for reviewing environmental impact assessment reports shall be calculated based on the new total investment capital.

2. Fees for reviewing environmental impact assessment reports are collected in Vietnamese Dong (VND). In cases where foreign organizations or individuals wish to pay the fee in foreign currency, it will be collected in US dollars (USD) at the average inter-bank foreign exchange rate published by the State Bank of Vietnam at the time of payment.

Article 3. Time of payment of fees

The time for paying the fee for reviewing environmental impact assessment reports is from the time of submission of the application for review of the environmental impact assessment report to before the organization of the meeting of the Review Board for Environmental Impact Assessment Reports.

Article 4. Collection, payment and management of use

1. The fee for reviewing environmental impact assessment reports is a revenue item belonging to the state budget.

2. The agency collecting the fee for reviewing environmental impact assessment reports is responsible for registering and declaring the payment of the fee into the state budget according to the provisions of Circular No. 63/2002/TT-BTC dated July 24, 2002 and Circular No. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws and regulations on fees and charges; Circular No. 60/2007/TT-BTC dated June 14, 2007 of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration and guiding the implementation of Decree No. 85/2007/NĐ-CP dated May 25, 2007 of the Government detailing the implementation of certain provisions of the Law on Tax Administration.

3. The collecting agency is allowed to retain ninety percent (90%) of the total amount of fees actually collected before depositing them into the state budget to cover expenses for performing the work, services, and collecting fees for reviewing environmental impact assessment reports as follows:

a) Expenses for paying individuals directly involved in collecting fees: salaries, wages, allowances, contributions as prescribed, excluding salary costs for officials and civil servants who already receive salaries from the state budget according to the prescribed regulations;

b) Direct expenses for performing the collection of fees such as office supplies, office materials, communication, electricity, water, travel expenses (travel costs, accommodation rental costs, lodging costs); expenses for transferring environmental impact assessment report review files to relevant individuals and organizations;

c) Regular maintenance and major repair expenses for assets, machinery, and equipment directly serving the collection of fees; expenses for renting means and equipment to serve the review work under conditions where there are insufficient means and equipment to serve the review work;

d) Expenses for purchasing materials and raw materials;

đ) Expenses for purchasing specialized machinery and equipment for use at the site to serve the review work of environmental impact assessment reports;

e) Expenses for conferences, seminars, and surveys for the review work of environmental impact assessment reports;

g) Expenses for meetings of the Review Board for Environmental Impact Assessment Reports, the level of which is regulated in Joint Circular No. 45/2010/TTLT-BTC-BTNMT dated March 30, 2010 of the Ministry of Finance and the Ministry of Natural Resources and Environment guiding the management of environmental affairs funds and other replacing documents.

h) Expenses for writing comments on the review of environmental impact assessment reports according to the level of comments and evaluations of the project acceptance board meetings as prescribed in Joint Circular No. 45/2010/TTLT-BTC-BTNMT dated March 30, 2010 of the Ministry of Finance and the Ministry of Natural Resources and Environment guiding the management of environmental affairs funds and other replacing documents.

i) Expenses for rewards and welfare for staff directly engaged in performing tasks, services, and collecting fees in the unit according to the principle that the maximum amount for one person in one year should not exceed three (3) months' actual salary if the current year's income is higher than the previous year, and should not exceed two (2) months' actual salary if the current year's income is lower or equal to the previous year;

k) Other direct expenses related to performing tasks, services, and collecting fees.

4. The total amount collected, after deducting the amount retained according to the ratio prescribed in Clause 3 of this Article, the remainder (10%) must be remitted to the State budget by the revenue collection agency in accordance with the chapters, types, sections, items, sub-items of the current State Budget Classification.

State-owned enterprises that have been assigned by the Ministry of Agriculture and Rural Development to conduct offshore wind power project surveys before the effective date of this Circular shall continue to implement according to the assigned documents; any new matters arising after the effective date of this Circular shall be implemented in accordance with the provisions of this Circular.

1. This Circular takes effect from March 1, 2011.

2. Other contents related to the collection, remittance, management, utilization, and public disclosure of fee regimes not specified in this Circular shall be implemented in accordance with the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002, and Circular No. 45/2006/TT-BTC dated May 25, 2006, amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002, issued by the Ministry of Finance guiding the implementation of laws on fees and charges; Circular No. 60/2007/TT-BTC dated June 14, 2007, and Circular No. 157/2009/TT-BTC dated August 6, 2009, amending and supplementing Circular No. 60/2007/TT-BTC dated June 14, 2007, issued by the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration and guiding the implementation of Decree No. 85/2007/NĐ-CP dated May 25, 2007, of the Government detailing the implementation of certain provisions of the Law on Tax Administration.

3. Organizations and individuals subject to payment of fees and relevant agencies are responsible for implementing this Circular. In the course of implementation, if there are difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for consideration and guidance./.