Circular No. 34/2023/TT-BTC stipulates the level of collection, collection system, payment, management, and use of fees for the assessment of eligibility to operate environmental monitoring services. This Circular applies to organizations requesting issuance or adjustment of certificates of eligibility to operate environmental monitoring services and state agencies conducting assessments.
Scope of application
Organizations requesting issuance or adjustment of contents of certificates of eligibility to operate environmental monitoring services; the Ministry of Natural Resources and Environment or state agencies under the Ministry of Natural Resources and Environment assigned to conduct assessments.
Key points
- Organizations requesting issuance or adjustment of contents of certificates of eligibility to operate environmental monitoring services must pay fees according to the formula: Fee Level = Assessment Cost x K x M. The assessment cost is VND 42,000,000.
- Coefficient K depends on the geographical location of the organization, specifically as follows: Red River Delta (K=1), Midland and Northern Mountainous Region (K=1.1), North Central Coast and Central Coast (K=1.2), Central Highlands (K=1.3), South (K=1.4).
- Coefficient M depends on the number of environmental parameters, specifically as follows: Less than 16 parameters (M = 1.0), from 16 to 30 parameters (M = 1.2), from 31 to 45 parameters (M = 1.4), from 46 to 60 parameters (M = 1.6), more than 60 parameters (M = 1.8).
- Organizations collecting fees must remit 100% of the collected fee amount to the State budget, except in cases where they are state agencies entitled to be allocated operational costs from fee revenue as prescribed.
- This Circular takes effect from July 15, 2023, and revokes Circular No. 185/2016/TT-BTC.
🌐 Social impact of this document
- Positive impact: Ensures the quality of environmental monitoring service through the assessment of eligibility to operate.
- Negative impact: Increased costs for organizations requesting issuance or adjustment of certificates of eligibility to operate environmental monitoring services.
❓ Frequently asked questions
What is the level of collection for the fee for the assessment of eligibility to operate environmental monitoring services?
Fee Level = Assessment Cost x K x M. The assessment cost is VND 42,000,000, coefficients K and M depend on the geographical location and the number of environmental parameters.
Which organization is responsible for collecting fees?
The Ministry of Natural Resources and Environment or state agencies under the Ministry of Natural Resources and Environment assigned to conduct assessments for issuance or adjustment of contents of certificates of eligibility to operate environmental monitoring services.
Which organization is responsible for paying fees?
Organizations requesting issuance or adjustment of contents of certificates of eligibility to operate environmental monitoring services are the fee payers.
What is the deadline for paying fees?
By the fifth day of each month, the organization collecting fees must deposit the collected fee amount of the previous month into the fee account awaiting submission to the State budget opened at the Treasury.
What is the total assessment cost?
The assessment cost is VND 42,000,000 (the minimum cost for reviewing applications, inspecting the organization in person, and convening the Assessment Board to review one application for issuance or adjustment of contents of certificates of eligibility to operate environmental monitoring services).
Full text
MINISTRY OF FINANCE
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
Number: 34/2023/TT-BTC
Hanoi, May 31, 2023
CIRCULAR
Regulations on the level of collection, collection system, payment, management, and use of fees for assessing eligibility to operate environmental monitoring services
Pursuant to the Law on Fees and Charges dated November 25, 2015;
Pursuant to the Environmental Protection Law dated November 17, 2020;
Pursuant to the State Budget Law dated June 25, 2015;
Pursuant to the Law on Tax Administration dated June 13, 2019;
Pursuant to Decree No. 08/2022/NĐ-CP dated January 10, 2022 of the Government detailing certain provisions of the Law on Environmental Protection;
Pursuant to the Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain articles of the Law on Fees and Stamp Duties;
Pursuant to Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration; Decree No. 91/2022/NĐ-CP dated October 30, 2022 of the Government amending and supplementing certain provisions of Decree No. 126/2020/NĐ-CP;
Pursuant to Decree No. 14/2023/NĐ-CP dated April 20, 2023, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
At the request of the Director of the Tax Policy Department;
The Minister of Finance promulgates this Circular stipulating the level of collection, collection system, payment, management, and use of fees for assessing eligibility to operate environmental monitoring services.
Article 1. Scope of Regulation and Applicability
1. This Circular stipulates the level of collection, collection system, payment, management, and use of fees for assessing eligibility to operate environmental monitoring services.
2. This Circular applies to: fee payers, organizations collecting fees, and other organizations and individuals related to the collection, payment of assessment fees for eligibility to operate environmental monitoring services.
Article 2. Fee Payers and Fee Collecting Organizations
1. Fee payers are organizations requesting issuance or modification of the certificate of eligibility to operate environmental monitoring services.
2. The Ministry of Natural Resources and Environment or state agencies under the Ministry of Natural Resources and Environment assigned to conduct the assessment of issuance or modification of the certificate of eligibility to operate environmental monitoring services according to the law are the fee collecting organizations as stipulated in this Circular.
1. The level of assessment fee for issuance or modification of the certificate of eligibility to operate environmental monitoring services is determined according to the following formula:
Assessment fee = Appraisal cost x K x M
Where:
- Appraisal cost: 42,000,000 VND (Minimum cost for reviewing the application file, inspecting the organization in person, and convening the appraisal committee for one application for issuance or modification of the certificate of eligibility to operate environmental monitoring services).
- K: Geographic location coefficient according to the region of the organization requesting issuance or modification of the certificate, detailed in the Appendix attached to this Circular.
- M: Adjustment coefficient according to the number of environmental parameters requested for issuance or modification of the certificate.
The specific level of assessment fee is as follows:
Unit of measurement: 1,000 VND
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Less than 16 parameters |
From 16 to 30 parameters |
From 31 to 45 parameters |
From 46 to 60 parameters |
More than 60 parameters |
|
Red River Delta (K = 1.0) |
42.000 |
50.400 |
58.800 |
67.200 |
75.600 |
|
Midland and Northern Mountainous Region (K = 1.1) |
46.200 |
55.440 |
64.680 |
73.920 |
83.160 |
|
North Central Coast and Central Coast (K = 1.2) |
50.400 |
60.480 |
70.560 |
80.640 |
90.720 |
|
Central Highlands (K = 1.3) |
54.600 |
65.520 |
76.440 |
87.360 |
98.280 |
|
South (K = 1.4) |
58.800 |
70.560 |
82.080 |
94.080 |
105.840 |
Article 4. Declaration and Payment of Fees
1. Fee payers shall pay the assessment fee according to the notice of assessment fee collection issued by the fee collecting organization; the fee shall be paid in accordance with the form prescribed in Circular No. 74/2022/TT-BTC dated December 22, 2022 of the Minister of Finance regarding the form, time limit, declaration, and collection of various fees and charges within the jurisdiction of the Ministry of Finance.
2. By no later than the fifth day of each month, the fee collecting organization must transfer the amount of fees collected from the previous month into the account for pending budget payments opened at the State Treasury. The fee collecting organization shall declare, collect, pay, and settle the fees in accordance with Circular No. 74/2022/TT-BTC.
Article 5. Management and use of fees
1. The fee collecting organization must remit 100% of the collected fees into the state budget (central government budget fees). The costs for covering the activities of assessment and fee collection are provided for in the budget of the fee collecting organization according to the state budget expenditure regulations as stipulated by law.
2. In cases where the fee collecting organization is a state agency entitled to retain 60% of the collected fees for the activities of assessment and fee collection according to 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 may retain 60% of the collected fees for the activities of assessment and fee collection as stipulated in Article 5 of Decree No. 120/2016/NĐ-CP; remit 40% of the collected fees into the state budget (central government budget fees) according to the chapter and sub-item of the current state budget classification.
Article 6. Implementation Provisions
1. This Circular takes effect from July 15, 2023.
2. This Circular abolishes:
a) Circular No. 185/2016/TT-BTC dated November 8, 2016 of the Minister of Finance stipulating the level of collection, collection system, and use of fees for assessing eligibility to operate environmental monitoring services.
b) Article 1 of Circular No. 55/2018/TT-BTC dated June 25, 2018 of the Minister of Finance amending and supplementing certain articles of seven Circulars on fee collection in the field of natural resources and environment.
3. Other contents related to the collection, payment, management, use, receipt, and public disclosure of the system of fees for assessing eligibility to operate environmental monitoring services not mentioned in this Circular shall be implemented in accordance with the provisions of the following documents: Law on Fees and Charges; Decree No. 120/2016/NĐ-CP; Law on Tax Administration; Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration; Decree No. 91/2022/NĐ-CP dated October 30, 2022 of the Government amending and supplementing certain provisions of Decree No. 126/2020/NĐ-CP; Decree No. 11/2020/NĐ-CP dated January 20, 2020 of the Government stipulating administrative procedures under the domain of the State Treasury; Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government stipulating invoices and receipts; Circular No. 78/2021/TT-BTC dated September 17, 2021 of the Minister of Finance guiding the implementation of certain provisions of the Law on Tax Administration dated June 13, 2019, and Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government stipulating invoices and receipts.
4. During the implementation, if related documents cited in this Circular are amended, supplemented, or replaced, they shall be implemented according to the newly amended, supplemented, or replaced documents.
5. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly reflect them to the Ministry of Finance for research and supplementary guidance.
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Place of Receipt: The Central Committee of the Communist Party of Vietnam; Prime Minister, Deputy Prime Ministers; The Office of the Central Committee of the Communist Party of Vietnam and its Departments; Office of the General Secretary; National Assembly Office, National Ethnic Council; Financial and Budgetary Committee: THE SUPREME PEOPLE'S COURT: The Government Office; Supreme People's Procuracy; Supreme People's Court; Department of Legal Document Inspection and Administrative Violation Management, Ministry of Justice; Ministries, agencies equivalent to ministries, government agencies; National Assembly Delegates, Provincial People's Committees directly under the Central Government; Central Agencies of Associations and Mass Organizations; Department of Finance, State Treasury, Tax Departments of provinces and cities directly under the Central Government; Department of Legal Normative Documents Inspection, Ministry of Justice; Official Gazette, Government Electronic Information Portal; Ministry of Finance Electronic Information Portal; Government Electronic Portal; To be filed: VT, CST Office (350), MK |
DEPUTY MINISTER DEPUTY MINISTER (Signed) Cao Anh Tuấn |
GEOGRAPHIC LOCATION COEFFICIENT ACCORDING TO REGION
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