Circular No. 35/2017/TT-BTC stipulates the level of collection, collection regime, submission, management, and use of fees for reviewing plans for environmental remediation and recovery; supplementary environmental remediation and recovery plans reviewed by central agencies.

CIRCULAR

REGULATIONS ON THE LEVEL OF COLLECTION, COLLECTION SYSTEM, PAYMENT, MANAGEMENT AND USE OF FEES FOR REVIEWING ENVIRONMENTAL REMEDIATION PLANS; SUPPLEMENTARY ENVIRONMENTAL REMEDIATION PLANS REVIEWED BY CENTRAL AUTHORITIES

Pursuant to the Law on Fees and Registration Fees dated November 25, 2015;

On the basis of Decision No. 130/2007/QĐ-TTg dated August 2, 2007, issued by the Prime Minister, concerning some mechanisms and financial policies for investment projects under the Clean Development Mechanism;

Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to the Law on Minerals dated November 17, 2010;

Pursuant to Decree No.Decision No. 19/2015/NĐ-CP February 14, 2015 Government Decree detailing certain provisions of the Environmental Protection Law;

Pursuant to Decree No.Decision No. 120/2016/NĐ-CP August 23, 2016 Government Decree detailing and guiding the implementation of certain provisions of the Law on Fees and Charges;

Pursuant to Decree No.215/2013/NĐ-CP December 23, 2013 Government Decree stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

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

The Minister of Finance issues this Circular to regulate the level of collection, collection system, payment, management and use of fees for reviewing environmental remediation plans; supplementary environmental remediation plans reviewed by central authorities.

Article 1. Scope of Regulation and Applicability

1. This Circular regulates the level of collection, collection system, payment, management and use of fees for reviewing environmental remediation plans; supplementary environmental remediation plans reviewed by central authorities as prescribed in Article 7 of Government Decree No. 19/2015/NĐ-CP dated February 14, 2015 detailing certain provisions of the Environmental Protection Law.

2. This Circular applies to agencies, organizations, individuals paying fees; organizations collecting fees; other organizations and individuals related to the collection and payment of fees for reviewing environmental remediation plans; supplementary environmental remediation plans reviewed by central authorities.

Article 2. Fee Payers and Fee Collecting Organizations

1. The fee payer is organizations and individuals requesting central competent authorities to review environmental remediation plans; supplementary environmental remediation plans.

Fee payers shall submit fees when submitting application documents for review. Fees shall be paid directly to the collecting organization or deposited into the fee account awaiting submission to the state budget opened at the State Treasury.

Point 2. The Department of Environment under the Ministry of Natural Resources and Environment shall collect the review fees in accordance with this Circular.

Article 3. Level of Fees

The level of fees for reviewing environmental remediation plans; supplementary environmental remediation plans is specified in the attached Fee Collection Table.

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 collecting organization shall declare and pay the collected fees monthly and 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 Tax Administration Law; the Law Amending and Supplementing Certain Provisions of the Tax Administration Law and Government Decree No. 83/2013/NĐ-CP dated July 22, 2013. The collecting organization shall pay the collected fees into the state budget (central budget) according to the chapters, sections, sub-sections of the State Budget Manual as prescribed in Article 5 of this Circular.

Article 5. Management and use of fees

1. The collecting organization must pay 100% of the collected fees into the state budget. The costs for conducting reviews and collecting fees shall be covered from the budget allocated in the collecting organization's budget according to the state budget expenditure standards and regulations.

2. In cases where the collecting organization is a state agency subject to cost allocation from fee revenues as prescribed in Clause 1, Article 4 of Government Decree No. 120/2016/NĐ-CP dated August 23, 2016 detailing and guiding the implementation of certain provisions of the Law on Fees and Charges, it may retain 90% of the total fees collected for review and collection activities and pay 10% into the state budget. The retained funds shall be managed and used according to the provisions of Article 5 of Government Decree No. 120/2016/NĐ-CP dated August 23, 2016 detailing and guiding the implementation of certain provisions of the Law on Fees and Charges; including all related expenses for conducting reviews and collecting fees, 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 as prescribed in Circular No. 02/2017/TT-BTC dated January 6, 2017 issued by the Minister of Finance guiding the management of environmental protection service funding and any subsequent amendments or replacements.

Article 6. Implementation organization and enforcement provisions

1. This Circular takes effect from June 10, 2017.

2. Other contents related to the collection, payment, management, use, collection receipts, and publicizing the collection system for review fees not mentioned in this Circular shall be implemented according to the Law on Fees and Charges; Government Decree No. 120/2016/NĐ-CP dated August 23, 2016 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 Tax Administration Law; the Law Amending and Supplementing Certain Provisions of the Tax Administration Law and Government Decree No. 83/2013/NĐ-CP dated July 22, 2013; Circular No. 303/2016/TT-BTC dated November 15, 2016 issued by the Minister of Finance guiding the printing, issuance, management, and use of various types of receipts for fees and charges under the state budget and any subsequent amendments or replacements.

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.