Decree No. 25/2013/ND-CP on Environmental Protection Fees for Wastewater

DECREE

Von the wastewater

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WHEREAS,ứ Law is agencies and organizations registered to participate in the System with one or more roles as follows: dated December 25, 2001;

Pursuant to the Law B||| environmental protection on September 29June 2024;of the Minister of Planning and Investment

Pursuant to the Law TDecree on natural water resources on June 21, 2012;

Camendn cứ Circular No. 15/2019/TT-NHNN "5. The pre-tax weighted average cost of capital i (%) is determined according to the formula below:and luse,"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation." dated August 28June 2024;th month 2001;

At the proposal of the Minister of Finance;

the Government promulgates this Decree to stipulate the environmental protection fee for wastewater;"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation." environmental protection fee for wastewater,

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Decree stipulates the environmental protection fee for wastewater; the collection, payment, management, and use of the environmental protection fee for wastewater.

Article 2. Objects Subject to Fees

1. The objects subject to the environmental protection fee under this Decree are industrial wastewater and domestic wastewater. specialized agency under the People's Committee of the province/city.2. Industrial wastewater is wastewater from production facilities, agricultural product processing facilities, forestry product processing facilities, and other facilities discharging wastewater into the environment.

3. Domestic wastewater is wastewater from households and organizations not falling within the scope prescribed in Clause 2 of Article 2 of this Decree discharged into the environment.commission 1. Organizations and individuals discharging wastewater as prescribed in Article 2 of this Decree into the environment are the payers of the environmental protection fee.

p where organizations and individuals discharge wastewater into the drainage system and have paid the drainage fee, the unit managing and operating the drainage system is the payer of the environmental protection fee for the received and discharged wastewater.

Article 3. Persons Paying Fees

For production facilities, agricultural product processing facilities, forestry product processing facilities, and other facilities prescribed in Clause 2 of Article 2 of this Decree using clean water supplied by water supply units for production activities, they must pay the environmental protection fee for industrial wastewater (they do not need to pay the environmental protection fee for domestic wastewater).

2. If a level crossing meets the conditions for signal connection as stipulated in Clause 1, Point c of Article 4 of this Circular but cannot achieve signal connection, the organization managing traffic lights on roads and the project investor implementing investment, construction, and upgrading of roads and railways in the area of the level crossing must report to the Ministry of Transport for consideration and decision.nationalArticle 4. Exempted ObjectsớThe environmental protection fee shall not be collected in the following cases:ngThis Circular takes effect from March 1, 2016

3. Wastewater discharged from power plants,commission circulating water in production and processing facilities that do not discharge into the environment;

seawater used for salt production discharged out;

domestic wastewater from households in areas where the State implements a subsidy policy to ensure appropriate water prices for economic and social life;

1. domestic wastewater from households in rural communes and places without a clean water supply system;commission cooling water for equipment and machinery that does not directly come into contact with pollutants and has its own discharge route;

2. natural rainwater overflow.

3. COLLECTION LEVELS, COLLECTION REGIME, PAYMENT, MANAGEMENT AND USE OF THE ENVIRONMENTAL PROTECTION FEE FOR WASTEWATER

4. The level of collection of the environmental protection fee for domestic wastewater is calculated as a percentage (%) of the selling price of 1 mNo.(one cubic meter) of clean water, but not exceeding 10% (ten percent) of the selling price of clean water excluding value-added tax. For domestic wastewater discharged from organizations and households self-extracting water for use (excluding households in areas without a clean water supply system), the People's Council of provinces and centrally-run cities shall determine the fee applicable to organizations and households using water, corresponding to the average fee per person using water from the clean water supply system in the locality.

5. The level of collection of the environmental protection fee for industrial wastewater is calculated as follows:

6. For wastewater not containing heavy metals, it is calculated according to the formula:

Chapter II

f + C, where:

Article 5. Level of Fee Collection

1. F is the amount of fee to be paid;³ f is the fixed fee as prescribed by the Ministry of Finance and the Ministry of Natural Resources and Environment, but not exceeding 2,500,000 VND/year;, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP C is the variable fee, calculated based on: Total volume of wastewater discharged; concentration of two pollutants, chemical oxygen demand (COD) and suspended solids (TSS); the collection rate for each pollutant according to the following table:

2. Rate (VND/kg)

a) Maximum (VND/kg)

F = Chemical Oxygen Demand (COD)

- Suspended Solids (TSS)

- For wastewater containing heavy metals, it is calculated according to the formula:

Ministry of Science and Technology: The Minister and Deputy Ministers, agencies and units under the Ministry; F = (fCoat K) + C, where:

b) For wastewater containing heavy metals, the fee is calculated according to the formula:

F = (f x K) + C, where:

- F, f, and C are as defined in Point a, Clause 2 of this Article;

- K is the fee coefficient for the volume of wastewater containing heavy metals from production and processing facilities listed in the Catalogue of sectors and industries with wastewater containing heavy metals issued by the Ministry of Natural Resources and Environment, and is determined as follows:

- Production and processing facilities belonging to the Catalogue of sectors and industries with wastewater containing heavy metals, if they treat heavy metals to meet national technical standards on surface water quality, shall apply a K coefficient of 1. lProduction and processing facilities discharging less than 30 m

c) /day-night shall not be subject to variable fees.³The fixed fee must be declared quarterly; for the annual fixed fee, it must be declared and paid simultaneously with the declaration and payment of the first quarter's variable fee. In cases where the facility discharges less than 30 m

Article 6. Competence to stipulate feesứThe basis for the level of collection of environmental protection fees for domestic wastewater prescribed in Clause 1, Article 5 of this Decree, economic and social conditions, living standards, and income of people in the locality, the People's Council of the province or centrally governed city shall decide on specific levels

1. of collection of environmental protection fees for domestic wastewater applicable to each area and each type of subject in the locality."b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation." Based on the framework of the level of collection of environmental protection fees for industrial wastewater prescribed in Clause 2, Article 5 of this Decree, the Ministry of Finance shall take the lead and coordinate with the Ministry of Natural Resources and Environment to specify the specific fixed fee levels and the levels of fees for each pollutant in industrial wastewater; guide the determination of the amount of environmental protection fees for industrial wastewater that must be paid by the payers.development The Ministry of Natural Resources and Environment shall, based on the actual situation of environmental pollution from industrial wastewater, amend the List of sectors and production industries with wastewater containing heavy metals as prescribed in Point b, Clause 2, Article 5 of this Decree.

2. Retain a portion of the collected fees for the agencies and units directly collecting fees to cover costs for fee collection; costs for evaluating, sampling, and analyzing wastewater to serve the assessment of fees, periodic or spot checks on industrial wastewater according to the regulations of the Ministry of Finance and the Ministry of Natural Resources and Environment.

3. After deducting the retained portion as prescribed in Clause 1 of this Article, the fee collection unit shall be responsible for submitting the entire remaining amount into the local budget for environmental protection work; supplementing working capital for the Environmental Protection Fund of the locality for use in preventing, limiting, and controlling environmental pollution from wastewater; organizing solutions, plans, technological, and technical measures to treat water pollution., amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPm, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP Article 8. Fee Collection OrganizationhPayers of environmental protection fees for domestic wastewater have the obligation to pay the full amount of fees due and on time to the clean water supply unit according to the sales invoice.

Article 7. Management and Use of Fees

The environmental protection fee for wastewater is a revenue item under the state budget, which shall be managed and utilized as follows:

1. 3. Amend Clause 3 Article 2 as follows:development Monthly, the clean water supply unit has the obligation to submit the collected environmental protection fees for domestic wastewater into the state budget, after deducting the portion of fees retained as prescribed in Clause 1 of Article 7 of this Decree.development Payers of environmental protection fees for industrial wastewater have the obligation to declare and pay the environmental protection fees to the Department of Natural Resources and Environment according to the following provisions:

For variable fees, the payer must declare the amount of fees to be paid quarterly; for fixed fees, they must declare the amount of fees to be paid for the whole year and implement it at the same time as declaring and paying the first quarter's variable fees. In cases where the facility has less than 30 m³/day-night of wastewater, and does not need to pay variable fees as prescribed in Point c, Clause 2, Article 5 of this Decree, the deadline for paying fixed fees shall not be later than

the last day of the first quarter of the year.

1. Pay the full amount of fees due and on time into the local State Treasury according to the notification prescribed in Point b, Clause 1, Article 9 of this Decree;. Settle the annual amount of fees due with the Department of Natural Resources and Environment.

2. Based on the fee collection requirements of each locality and the management capacity of the natural resources and environment agencies at the district level, the Department of Natural Resources and Environment may report to the provincial People's Committee to delegate the District Natural Resources and Environment Office to collect environmental protection fees for industrial wastewater in their respective areas.

a) Within 60 days each year, starting from January 1st of the fiscal year, the units collecting environmental protection fees for domestic wastewater and industrial wastewater must settle the collection, submission, management, and use of the collected fees for the previous year with the tax authority according to the regulations.No. /day-night and is exempt from variable fees under Point c, Clause 2, Article 5 of this Decree, the deadline for paying the fixed fee shall not be later thanNo. the last day of the first quarter of the year.³Pay the full amount of the due fees into the local State Treasury as stipulated in Point b, Clause 1, Article 9 of this Decree;N ||| declaration of customs import procedures. Settle the annual environmental protection fee revenue with the Department of Natural Resources and Environment;

b) Based on the fee collection requirements of each locality and the management capacity of the natural resources and environment agencies at the district level, the Department of Natural Resources and Environment may report to the People's Committee of the province to delegate the District Natural Resources and Environment Office to collect environmental protection fees for industrial wastewater within their jurisdiction.

c) Within sixty days from January 1st of each fiscal year, the entity responsible for collecting environmental protection fees for domestic and industrial wastewater must settle the revenue, payment, management, and use of the collected fees for the previous year with the tax authority as prescribed.

d) Consolidate. DECREES:The People's Committee of the province shall submit to the Provincial People's Council for promulgation of regulations on environmental protection fees for wastewater within their authority.

The Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, and Chairmen

Article 9. Responsibilities and Obligations of Local Authorities

1. The Department of Natural Resources and Environment and the district-level natural resources and environment offices shall be responsible for:

a) Coordinating with relevant agencies to implement and classify entities subject to fixed fees and variable fees as prescribed in Clause 2, Article 5 of this Decree.

b) Reviewing environmental protection fee declarations for industrial wastewater, issuing notices on the amount of fees to be paid; settling the amount of environmental protection fees for industrial wastewater of the fee payers.of the People's Committees of provinces and centrally governed cities are responsible for implementing this Decree./.

c) GeneralnationalConsolidating data on environmental protection fees for wastewater at the local level to report to management authorities tras prescribed.y provisions.

2. Tax authorities shall be responsible for:

Inspecting, urging, and settling the collection, payment, management, and use of environmental protection fees for wastewater by water supply units and local natural resource environment agencies.

3. The Department of Finance shall be responsible for:

Coordinating with the Department of Natural Resources and Environment and the Tax Department to advise the provincial People's Committee to submit to the Provincial People's Council regulations on environmental protection fees for wastewater within their authority. DECREES:The People's Committee of the province shall submit to the People's Council at the same level for the establishment of environmental protection fees for wastewater within its authority..

4. Water supply units at the local level shall be responsible for:

a) Coordinating with the Department of Natural Resources and Environment and related units during the organization of fee collection.

b) T, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPConsolidating data on environmental protection fees for domestic wastewater at the local level and notifying the Department of Natural Resources and Environment.

Chapter III

IMPLEMENTING PROVISIONS

Article 10. Effective Date

This Decree takes effect from July 1, 2013, and replaces the following Decrees: No. 67/2003/NĐ-CP dated June 13, 2003, No. 04/2007/NĐ-CP dated January 8, 2007, and No. 26/2010/NĐ-CP dated March 22, 2010 of the Government on environmental protection fees for wastewater. lThe Ministry of Finance shall take the lead and coordinate with the Ministry of Natural Resources and Environment to guide the implementation of this Decree.y Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairmen

Article 11. Implementation Organization

1. of provincial People's Committees directly under the Central Government are responsible for implementing this Decree./.

2. Ministers, Heads of ministerial-level agencies, Heads of government agencies, Chairmen DECREES:of the People's Committees of provinces and centrally governed cities are responsible for implementing this Decree./.