CIRCULAR

TECHNICAL MEASUREMENT, REPORTING, AND REVIEW OF GREENHOUSE GAS EMISSION REDUCTION AND INVENTORY IN THE INDUSTRY AND TRADE SECTORgreenhouse gases and greenhouse gas inventories in the Industry and Trade sector

Pursuant to the Environmental Protection Law dated November 17, 2020;

Pursuant to Decree No. 96/2022/NĐ-CP dated November 24, 2022 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Industry and Trade;

Pursuant to Decree No. 06/2022/NĐ-CP dated January 7, 2022 of the Government stipulating greenhouse gas emission reduction and ozone layer protection;

At the proposal of the Director of the Department of Energy Saving and Sustainable Development;

The Minister of Industry and Trade issues this Circular on technical measurement, reporting, and review of greenhouse gas emission reduction and inventory in the industry and trade sector.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular stipulates technical measurement, reporting, and review of greenhouse gas emission reduction (GHG) and GHG inventory in the industry and trade sector.

Article 2. Applicability

1. This Circular applies to entities required to conduct GHG inventories according to the Prime Minister's Decision, relevant agencies, organizations, and individuals involved in GHG inventory activities, measurement, reporting, and review of GHG emission reduction in the industry and trade sector as prescribed by law.

2. Entities not included in the list of GHG emitting facilities required to conduct GHG inventories according to the Prime Minister's Decision are encouraged to apply the provisions of this Circular.

Article 3. Explanation of Terms

1. Greenhouse gas emissions refer to the release of greenhouse gases into the atmosphere.

2. A greenhouse gas emission source is a location where physical or chemical processes occur that result in the release of greenhouse gases or the use of electricity or heat in production related to fossil fuels.

3. Direct greenhouse gas emissions are emissions from the combustion of fossil fuels, surface mining, underground mining, or leaks from human-made storage equipment.

4. Indirect greenhouse gas emissions are emissions resulting from the use of energy forms such as electricity, heat, or steam generated from the combustion of fossil fuels and other related fuels.

5. Activity data refers to quantitative data of various types of fuel and materials used at greenhouse gas emission sources.

6. The emission factor for a type of greenhouse gas is the quantity of greenhouse gas emitted or removed per unit of activity data.

7. Facility refers to greenhouse gas emitting facilities required to conduct GHG inventories in the industry and trade sector as issued by the Prime Minister (hereinafter referred to as Facility).

8. Baseline emissions pathway is a scientific assumption about the total annual greenhouse gas emissions of a sector or facility under normal development scenarios without implementing greenhouse gas emission reduction measures during a specific period.

9. The lead entity for sectoral GHG inventory and sectoral GHG emission reduction report compilation is an entity with sufficient capacity assigned, commissioned, or selected by the Ministry of Industry and Trade in accordance with the law.

Article 4. Principles for Implementing GHG Inventory and Measurement, Reporting, and Review of GHG Emission Reduction

1. GHG inventory, measurement, and reporting of GHG emission reduction must comply with the following principles:

a) Completeness: GHG inventory, measurement, and reporting of GHG emission reduction must be conducted for all GHG emission sources and GHG absorption sources. Data must be collected continuously without interruption;

b) Consistency: GHG inventory, measurement, and reporting of GHG emission reduction must ensure consistency in monitoring methods, calculation data, GHG inventory methods, and GHG emission reduction outcome calculation methods;

c) Transparency: Documentation, data, assumptions, activity data, applied factors, and calculation methods must be clearly explained, cited, and retained to ensure reliability and high accuracy;

d) Accuracy: GHG inventory calculation, measurement, and reporting of GHG emission reduction must ensure reliability according to the chosen methodology and minimize errors;

e) Comparability: The results of GHG inventory, measurement, and reporting of GHG emission reduction of a facility or sector must meet conditions regarding data and methodologies to allow comparability.

2. GHG emission reduction review must comply with the following principles:

a) Independence: Maintain independence from related parties during task execution and objectivity during evaluation;

b) Fairness: Ensure honesty, accuracy, objectivity, and impartiality.

Chapter II

TECHNICAL PROCEDURE FOR GREENHOUSE GAS INVENTORY

Section 1

SECTORAL GREENHOUSE GAS INVENTORYIN THE INDUSTRY AND TRADE SECTOR

Article 5. Technical procedures for sector-level KNK inventory

1. Determine the scope of the sector-level KNK inventory.

2. Collect operational data to serve the sector-level KNK inventory.

3. Select sector-level KNK emission factors.

4. Determine the method for the sector-level KNK inventory.

5. Implement quality control and ensure quality of the sector-level KNK inventory.

6. Evaluate the uncertainty of the sector-level KNK inventory.

7. Recalculate the results of the sector-level KNK inventory.

8. Prepare the sector-level KNK inventory report.

Article 6. Scope of the sector-level KNK inventory

The sector-level KNK inventory for the energy sector, industrial processes, and product usage under the Ministry of Industry and Trade includes:

1. Sector-level KNK inventory for the energy sector:

a) KNK emissions from fuel combustion activities in electricity production and energy consumption in industries under the management of the Ministry of Industry and Trade;

b) KNK emissions from dispersion activities during mineral extraction.

2. Sector-level KNK inventory for industrial processes and product usage:

a) KNK emissions in chemical and physical processes without energy consumption in the chemical and metallurgical industries;

b) KNK emissions as refrigerant solvents from equipment and processes in refrigerant production and business operations.

Article 7. Collection of operational data to serve the sector-level KNK inventory

1. Operational data for the sector-level KNK inventory is detailed in Appendix I attached to this Circular.

2. Sources of operational data are collected from central and local statistical agencies, relevant agencies and organizations, and from the results of specialized units' surveys and investigations.

Article 8. Selection of sector-level KNK emission factors

1. The main unit responsible for the sector-level KNK inventory calculates, determines, and uses KNK emission factors appropriate to the industry after approval by the competent authority.

2. In cases where KNK emission factors are not calculated, determined, and used as prescribed in Clause 1 of this Article, the main unit responsible for the sector-level KNK inventory shall apply KNK emission factors according to the List of Emission Factors for KNK Inventory announced by the Ministry of Natural Resources and Environment.

3. Where KNK emission factors have not been specified in Clause 2 of this Article, the latest guidance from the Intergovernmental Panel on Climate Change (IPCC) shall be applied.

Article 9. Methodology for the sector-level KNK inventory

1. The methodology for the sector-level KNK inventory for energy activities and industrial processes follows the National GHG Inventory Guidelines of the IPCC 2006 version (hereinafter referred to as the IPCC 2006 Guidelines) and the 2019 version of the National GHG Inventory Guidelines that complements the IPCC 2006 Guidelines.

2. Calculation formula for the sector-level KNK inventory

a) Formula for calculating the amount of emissions of each type of KNK for sub-sectors

KNKi,t = ∑ADi,t + EFi,t

Where:

- i where KNK is the type of KNK;

- organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular. t is the sub-sector; organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.;

- KNK_{i,t is the total emissions of KNK for the sub-sector} with KNK organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular. (tonnes); i AD is the operational data of the sub-sector

- EF is the emission factor for the type of KNK_{i,t is the total emissions of KNK for the sub-sector} for the type of operational data of the sub-sector organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular. (tonnes);i; 

- (tonnes/unit of AD)._{i,t is the total emissions of KNK for the sub-sector} b) Formula for calculating the equivalent CO i emissions of KNK organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular. in the sub-sector

TPTi,t = KNKi,t + GWPi₂ where TPT is the equivalent CO i emissions of KNKorganize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.

in the sub-sector

(tonnes CO

- 2eq_{i,t is the total emissions of KNK for the sub-sector} GWP is the global warming potential of KNK₂ , applied according to the latest IPCC guidelines. i c) Formula for calculating the total emissions of KNK for the sub-sector organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular. The total emissions of KNK for the sub-sector in a reporting period is the sum of emissions from all sources of KNK_{in the reporting period, calculated as follows:});

- = ∑TPT_i = ∑KNK i+ GWP

d) Calculation of the sector-level KNK inventory organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.

The total emissions of KNK for the sector in a period is the sum of KNK emissions from all sub-sectors 2eq_i The total emissions of KNK for the sub-sector in a reporting period is the sum of emissions from all sources of KNK_{in the reporting period, calculated as follows:}) of sub-sectors organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular. during a period by the total amount of emissions from all sources of greenhouse gases i during the reporting period, calculated as follows:

2eq_t= ∑EPT_{i,t is the total emissions of KNK for the sub-sector}  = ∑ GHG_{i,t is the total emissions of KNK for the sub-sector} × GWP_i

d) Calculation of greenhouse gas inventory at the sector level

The total emissions of KNK for the sector in a period is the sum of KNK emissions from all sub-sectors 2eq The total emissions of KNK for the sub-sector in a reporting period is the sum of emissions from all sources of KNK_{in the reporting period, calculated as follows:}) during a period by the total amount of greenhouse gas emissions from all sub-sectors organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular. during the reporting period, calculated as follows:

2eq = ∑2eq_{organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.}

Article 10. Quality control and assurance of sector-level greenhouse gas (GHG) inventory

1. The leading unit for sector-level GHG inventory shall implement quality control of the sector-level GHG inventory for the following contents:

a) Assumptions, methods for selecting activity data, emission factors, and conversion factors;

b) Accuracy of data entry;

c) Calculation results of GHG emissions;

d) Transparency and consistency of data;

đ) Continuity of data;

e) Review and assess the completeness of internal documentation.

2. Agencies and units not involved in the GHG inventory process shall implement quality assurance of the sector-level GHG inventory for the following contents:

a) Calculation assumptions, standards for selecting activity data, emission factors, and conversion factors;

b) Inventory methods applied and procedures, ways of implementing the GHG inventory, quality of input data during calculation and inventory;

c) Calculation results of GHG emissions;

d) Appropriateness of conversion factor selection in calculation formulas;

đ) Transparency of data;

e) Consistency of data;

f) Continuity of data;

g) Data entry errors;

h) Uncertainty of the inventory report;

i) Review of the internal documentation storage system.

Article 11. Assessment of uncertainty in sector-level GHG inventory

1. The assessment of uncertainty in the results of the sector-level GHG inventory shall be conducted for the following contents:

a) Completeness of the report;

b) Practical applicability of the inventory model and method;

c) Sufficiency of calculation data;

d) Representativeness of the data;

đ) Abnormality of the data;

e) Lack of transparency, out-of-scope inventory.

2. Quantification of uncertainty in the sector-level GHG inventory shall be carried out according to the guidelines in Chapter 3, Volume 1, IPCC Guidelines 2006, IPCC Guidelines 2019.

Article 12. Recalculation of sector-level GHG inventory results

1. The recalculation of sector-level GHG inventory results from previous inventories shall be performed when one of the following situations occurs:

a) Changes in the GHG inventory method leading to significant changes in the most recent GHG inventory results;

b) Changes in GHG sources, GHG emission factors.

2. The leading unit for the sector-level GHG inventory is responsible for supplementing the recalculation content of the previous inventory period into the sector-level GHG inventory report of the reporting period.

Article 13. Preparation of the sector-level GHG inventory report

The leading unit for the sector-level GHG inventory shall prepare the sector-level GHG inventory report under the management of the Ministry of Industry and Trade according to Form No. 01 in Appendix II of Decree No. 06/2022/ND-CP dated January 7, 2022, of the Government on reducing GHG emissions and protecting the ozone layer (Decree No. 06/2022/ND-CP).

Article 14. Review and reporting of the sector-level GHG inventory

1. The Department of Energy Saving and Sustainable Development shall organize the review of the sector-level GHG inventory report in the industry of Industry and Trade according to the procedure stipulated in Article 10 of Circular No. 01/2022/TT-BTNMT dated January 7, 2022, of the Ministry of Natural Resources and Environment detailing the implementation of the Law on Environmental Protection concerning climate change response (Circular No. 01/2022/TT-BTNMT).

2. The leading unit for the sector-level GHG inventory shall complete the GHG inventory report based on the conclusions of the Review Board, submit the report to the Ministry of Industry and Trade through the Department of Energy Saving and Sustainable Development for consolidation.

3. The Department of Energy Saving and Sustainable Development shall be responsible for reporting duties serving the national-level GHG inventory of the Ministry of Industry and Trade as provided for in point a, Clause 3, Article 11 of Decree No. 06/2022/ND-CP.

Section 2

ENTERPRISE-LEVEL GREENHOUSE GAS INVENTORY IN THE INDUSTRY AND TRADE SECTOR

Article 15. Technical procedures for base-level KNK inventory

1. Determine the scope of the base-level KNK inventory.

2. Collect operational data for the base-level KNK inventory.

3. Select base-level KNK emission factors.

4. Determine the method for conducting the base-level KNK inventory.

5. Implement quality control for the base-level KNK inventory.

6. Evaluate the uncertainty of the base-level KNK inventory.

7. Recalculate the results of the base-level KNK inventory.

8. Prepare a report on the results of the base-level KNK inventory.

Article 16. Scope of the base-level KNK inventory

The base-level KNK inventory shall be conducted for emission sources within the management scope of the facility, specifically as follows:

1. Direct emission sources:

a) Fixed source emissions including fuel combustion activities in fixed installations such as boilers, furnaces, burners, turbines, heaters, incinerators, etc.;

b) Mobile source emissions from fuel combustion activities of transport equipment;

c) Industrial process emissions from physical or chemical processes generating KNK in the production chain of the facility;

d) Emissions due to dispersion from machinery, equipment, or during mineral extraction and processing;

đ) KNK emissions from refrigerant solvents from equipment and production processes related to cold media;

e) Emissions from waste collection, management, and treatment.

2. Indirect emission sources:

a) Emissions from electricity consumption;

b) Emissions from steam energy usage.

Article 17. Collection of operational data for the base-level KNK inventory

1. The facility shall collect, manage, and retain operational data related to emission sources within its management scope.

2. Operational data required for the base-level KNK inventory as specified in Section 1 of Appendix II attached hereto.

Article 18. Selection of base-level KNK emission factors

1. Facilities calculate and determine KNK emission factors appropriate to their current technology and production processes according to the IPCC 2006 Guidelines and approved by the competent authority.

2. In cases where paragraph 1 of this Article does not apply, the KNK emission factors listed in the Emission Factor Catalogue for KNK Inventories published by the Ministry of Natural Resources and Environment shall be applied.

3. Where KNK emission factors have not been defined in paragraph 2 of this Article, the latest IPCC guidance shall be followed for KNK emission factors.

Article 19. Methodology for the base-level KNK inventory

1. Calculation methods for KNK emission activities are guided by Section 2 of Appendix II attached hereto.

2. Formula for calculating KNK emissions:

KNK_i = AD_i + EF_i

Where:

- i where KNK is the type of KNK;

- KNK_i is the amount of KNK emissions i AD is the operational data of the sub-sector

- ADi is the operational data of KNK i;

- EFi is the KNK emission factor i.

3. Formula for calculating total KNK emissions of a facility:

TPT = ∑KNK_i +GWP_i 

Where:

- 2eq is the total KNK emissions of the facility (tonnes CO2eq).

- = ∑TPT_i = ∑KNK i+ GWP

Article 20. Quality control for the base-level KNK inventory

The quality control procedure for the base-level KNK inventory is carried out according to Subsection 6.1.2, Section 6 of National Standard TCVN ISO 14064-1:2011, Part 1: Technical Requirements and Guidance on Quantification and Reporting of KNK Emissions and Removals at the Organizational Level.

Article 21. Evaluation of uncertainty in the base-level KNK inventory

The evaluation of uncertainty in the base-level KNK inventory is conducted according to the guidelines stipulated in Article 11 of this Circular.

Article 22. Recalculating the Results of Base-level KNK Inventories

1. The subject is responsible for explaining and recalculating the results of previous KNK inventory periods before one of the following situations occurs:

a) There is a change in the scope of the KNK inventory;

b) There is a change in the KNK inventory method leading to a change in the most recent KNK inventory result;

c) There is a change in the source and emission factor of KNK.

2. The subject is responsible for supplementing the recalculation content of the previous KNK inventory period into the Base-level KNK Inventory Report of the reporting period.

Article 23. Preparing the Base-level KNK Inventory Report

The subject prepares the Base-level KNK Inventory Report according to Model No. 06 Appendix II Decree No. 06/2022/NĐ-CP.

Article 24. Reviewing and Reporting the Results of Base-level KNK Inventories

1. The process of reviewing the results of base-level KNK inventories is carried out in accordance with the provisions of Clause 4 and Clause 6 Article 11 Decree No. 06/2022/NĐ-CP and Article 12 Circular No. 01/2022/TT-BTNMT.

2. The subject organizes the completion of the report on the results of the KNK inventory based on the review results notification and reports the KNK inventory results in accordance with Point c Clause 4 Article 11 Decree No. 06/2022/NĐ-CP and Clause 4 Article 12 Circular No. 01/2022/TT-BTNMT.

3. The Department of Energy Saving and Sustainable Development takes the lead in receiving and compiling the base-level KNK inventory reports to update them into the online database of KNK inventories within the Ministry of Industry and Trade's management scope.

Chapter III

MEASUREMENT, REPORTING, AND REVIEW OF SECTORAL REDUCTION IN GREENHOUSE GAS EMISSIONS

Section 1

GUIDELINES FOR MEASUREMENT, REPORTING, AND REVIEW OF SECTORAL REDUCTION IN GREENHOUSE GAS EMISSIONS WITHIN THE INDUSTRIAL SECTOR

Article 25. Basis for Implementing Measurement, Reporting, and Review of Sectoral Reduction in Greenhouse Gas Emissions

The measurement, reporting, and review of sectoral reduction in greenhouse gas emissions are implemented according to the Sectoral GHG Emission Reduction Plan and the Monitoring Plan for Implementing the Sectoral GHG Emission Reduction Plan, specifically:

1. The Sectoral GHG Emission Reduction Plan under the management scope of the Ministry of Industry and Trade is established according to Model No. 01 Appendix IV of Decree No. 06/2022/NĐ-CP, including the following main contents:

a) The results of the latest KNK inventory period of the sector;

b) The baseline emission trajectory for each sector and sub-sector according to the guidance provided in Section 1 of Appendix III issued together with this Circular;

c) Potential and targets for reducing greenhouse gas emissions;

d) Measures and activities to reduce greenhouse gas emissions;

đ) Implementation organization;

2. The Monitoring Plan for Implementing the Sectoral GHG Emission Reduction Plan includes the following contents:

a) Information about the monitoring system;

b) Calculation methods for the level of emission reductions for each mitigation measure;

c) Supervision and evaluation measures for the sector's greenhouse gas emission reduction targets.

Article 26. Measurement and Calculation of Sectoral GHG Emission Reduction Results in the Industrial Sector

1. The measurement of sectoral GHG emission reduction must be consistent with the monitoring plan for the sector's GHG emission reduction plan.

2. Calculating the annual results of sectoral GHG emission reduction in the industrial sector according to the formula:

GPT_{is the metering cost for the year}=∑GPT_{organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.}

(tonnes CO

- GPT_{is the metering cost for the year} is the total amount of GHG emission reductions across all sectors of the industrial industry in one year (tons CO2 equivalent)._{in the reporting period, calculated as follows:});

- organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular. t is the sub-sector; organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.;

- GPT_{organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.} is the annual emission reduction level of a sub-sector. organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular. The total emissions of KNK for the sub-sector in a reporting period is the sum of emissions from all sources of KNK_{in the reporting period, calculated as follows:}GPTt is calculated as follows:

GPT_{organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.} = ∑_i(PTCS_{i,t is the total emissions of KNK for the sub-sector} - KNK_{i,t is the total emissions of KNK for the sub-sector})

Where:

- PTCS_{i,t is the total emissions of KNK for the sub-sector} is the annual GHG emission level according to the business-as-usual scenario for a sub-sector organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular. and emission sources i The total emissions of KNK for the sub-sector in a reporting period is the sum of emissions from all sources of KNK_{in the reporting period, calculated as follows:});

- KNK_{i,t is the total emissions of KNK for the sub-sector} is the annual GHG emission level of a sub-sector organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular. and emission sources i The total emissions of KNK for the sub-sector in a reporting period is the sum of emissions from all sources of KNK_{in the reporting period, calculated as follows:}).

Article 27. Greenhouse Gas Emission Reduction Report at the Sectoral Level

The leading unit responsible for compiling the Greenhouse Gas Emission Reduction Report at the sectoral level within the management scope of the Ministry of Industry and Trade shall implement according to Model No. 01 in Appendix III of Decree No. 06/2022/NĐ-CP.

Article 28. Review and Greenhouse Gas Emission Reduction Report at the Sectoral Level

1. The Department of Energy Saving and Sustainable Development shall lead the organization to review greenhouse gas emission reduction at the sectoral level in the industry and trade sector according to the procedure stipulated in Article 11 of Circular No. 01/2022/TT-BTNMT.

2. The leading unit responsible for compiling the Greenhouse Gas Emission Reduction Report at the sectoral level shall complete the report based on the conclusions of the Review Board, submit the report to the Ministry of Industry and Trade through the Department of Energy Saving and Sustainable Development for consolidation.

3. The Department of Energy Saving and Sustainable Development shall lead the consolidation of the Greenhouse Gas Emission Reduction Report at the sectoral level of the Ministry of Industry and Trade annually in accordance with the provisions set out in point b, Clause 3, Article 10 of Decree No. 06/2022/NĐ-CP.

Section 2

GUIDELINES FOR MEASUREMENT, REPORTING AND REVIEW OF GREENHOUSE GAS EMISSION REDUCTION AT THE FACILITY LEVEL IN THE INDUSTRY AND TRADE SECTOR

INDUSTRIAL ENTERPRISE LEVEL GREENHOUSE GAS EMISSIONS IN THE INDUSTRY AND TRADE SECTOR

Article 29. Basis for Measurement, Reporting and Review of Greenhouse Gas Emission Reduction at the Facility Level

The measurement, reporting, and review of greenhouse gas emission reduction at the facility level shall be based on the facility-level greenhouse gas emission reduction plan and the monitoring plan for the implementation of the facility-level greenhouse gas emission reduction plan, specifically:

1. The facility-level greenhouse gas emission reduction plan shall be developed according to Model No. 02 in Appendix IV of Decree No. 06/2022/NĐ-CP.

2. The monitoring plan for implementing the facility-level greenhouse gas emission reduction plan shall comply with the provisions in Section 2 of Appendix III issued together with this Circular.

Article 30. Measurement and Calculation of Greenhouse Gas Emission Reduction Results at the Facility Level

1. The measurement of greenhouse gas emission reduction at the facility level must be consistent with the monitoring plan for implementing the facility-level greenhouse gas emission reduction plan.

2. The calculation of greenhouse gas emission reduction results at the facility level in one year shall be done using the following formula:

GPT = ∑GPT_{For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;}

Where:

- GPT where GPT is the amount of greenhouse gas emissions reduced by the facility in one year (tons of CO2 equivalent)._{in the reporting period, calculated as follows:});

- For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%; where GPT is the greenhouse gas emission reduction measure of the facility;

- GPT_{For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;} where GPT is the annual greenhouse gas emission reduction of the facility when implementing the emission reduction measure. For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%; The total emissions of KNK for the sub-sector in a reporting period is the sum of emissions from all sources of KNK_{in the reporting period, calculated as follows:}). GPT_{For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;} It is calculated as follows:

GPT_{For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;} = PTCS_{For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;} - PT_{For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;}

Where:

- PT_{For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;} is the level of greenhouse gas emissions from the facility in one year when implementing the emission reduction measure. For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%; The total emissions of KNK for the sub-sector in a reporting period is the sum of emissions from all sources of KNK_{in the reporting period, calculated as follows:});

- PTCS_{For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;} is the level of greenhouse gas emissions expected from the facility in one year if the emission reduction measure is not implemented. For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%; according to the normal development scenario (tons of CO2 equivalent)._{in the reporting period, calculated as follows:}).

3. The method for determining the expected emission level and the method for calculating the greenhouse gas emission reduction results of the facility must be consistent with the facility-level greenhouse gas emission reduction plan and the monitoring plan for the implementation of the facility-level greenhouse gas emission reduction plan.

Article 31. Greenhouse Gas Emission Reduction Report at the Facility Level

The facility shall compile the Greenhouse Gas Emission Reduction Report at the facility level according to Model No. 02 in Appendix III of Decree No. 06/2022/NĐ-CP.

Article 32. Review and Greenhouse Gas Emission Reduction Report at the Facility Level

1. The review of greenhouse gas emission reduction at the facility level shall be carried out according to the technical procedures specified in Section 3 of Appendix III issued together with this Circular.

2. The review report on greenhouse gas emission reduction at the facility level shall be compiled according to the model in Appendix II.2 of Circular No. 01/2022/TT-BTNMT.

3. The facility shall submit the greenhouse gas emission reduction report in accordance with the provisions set out in point a, Clause 3, Article 10 of Decree No. 06/2022/NĐ-CP and Clause 4, Article 13 of Circular No. 01/2022/TT-BTNMT.

Chapter IV

IMPLEMENTING PROVISIONS

Article 33. Effective Date

This Circular takes effect from February 11, 2024.

Article 34. Implementation Organization

1. The Department of Energy Efficiency and Sustainable Development shall be responsible for guiding, inspecting, and supervising the implementation of this Circular.

2. In cases where the legal normative documents cited and applied in this Circular are amended, supplemented, or replaced, the new provisions shall apply.

3. During the implementation process, if there are difficulties or obstacles, the relevant agencies, organizations, and individuals are requested to promptly reflect these issues to the Ministry of Industry and Trade (through the Department of Energy Efficiency and Sustainable Development) for timely consideration and resolution./.