Circular No. 38/2023/TT-BTC on the level of collection, collection regime, payment, management, and use of fees for the review of environmental impact assessment reports carried out by central agencies.

CIRCULAR

Regulations on the level of collection, collection regime, submission, management, and use of fees for reviewing and approving fire prevention and firefighting design

fees for reviewing environmental impact assessment reports conducted by

central agencies

On the basis of the Law on Fees and Charges dated November 25, 2015,

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

Pursuant to the Law on Tax Administration dated June 13, 2019;

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

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

The Minister of Finance issues this Circular stipulating the levels of collection, procedures for collection, payment, management, and use of fees for reviewing environmental impact assessment reports conducted by central agencies.

Article 1. Scope of Regulation and Applicability

1. This Circular stipulates the levels of collection, procedures for collection, payment, management, and use of fees for reviewing environmental impact assessment reports conducted by central agencies.

2. This Circular applies to: persons paying the fee, organizations collecting the fee as prescribed in Article 2 of this Circular; other organizations and individuals related to the collection, payment of fees for reviewing environmental impact assessment reports conducted by central agencies.

Article 2. Fee Payers and Fee Collecting Organizations

1. Persons paying the fee as prescribed in this Circular are project sponsors requesting competent authorities at the central level to review environmental impact assessment reports.

2. The Ministry of Natural Resources and Environment, the Ministry of Public Security, the Ministry of National Defense, or state agencies under these three ministries assigned to review environmental impact assessment reports are organizations collecting the fee as prescribed in this Circular.

Article 3. Level of Fees

The levels of fees for reviewing environmental impact assessment reports conducted by central agencies are specified in the attached Fee Schedule.

Article 4. Declaration and Payment of Fees

1. Persons paying the fee shall pay the fee to the organization collecting the fee during the period from the time of submitting the application for review to before the meeting of the Review Board, in accordance with the form prescribed in Circular No. 74/2022/TT-BTC dated December 22, 2022 of the Minister of Finance on forms, deadlines for collection, payment, and declaration of fees and charges within the jurisdiction of the Ministry of Finance.

2. By no later than the fifth day of each month, the organization collecting the fee must transfer the amount of fees collected in the previous month into the account for pending budget payments opened at the State Treasury. The organization collecting the fee shall declare, collect, pay, and settle accounts for the fees in accordance with Circular No. 74/2022/TT-BTC.

Article 5. Management and use of fees

1. The organization collecting the fee shall remit 100% of the collected fees into the state budget (central budget). The costs for conducting reviews and collecting fees shall be covered by the state budget allocated in the organization's budget according to the state budget expenditure regulations.

2. In cases where the organization collecting the fee is a state agency allocated operational costs from the collected fees 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 65% of the collected fees for operational activities related to reviews and collection, as stipulated in Article 5 of Decree No. 120/2016/NĐ-CP; and remit 35% of the collected fees into the state budget (central budget) according to the chapters and sub-items of the state budget.

Article 6. Implementation Provisions

1. This Circular takes effect from August 1, 2023.

2. This Circular abolishes:

a) Circular No. 56/2018/TT-BTC dated June 25, 2018 of the Minister of Finance stipulating the levels of collection, procedures for collection, payment, management, and use of fees for reviewing environmental impact assessment reports conducted by central agencies.

b) Article 2 of Circular No. 91/2021/TT-BTC dated October 21, 2021 of the Minister of Finance amending and supplementing certain articles of Circular No. 191/2016/TT-BTC dated November 8, 2016 stipulating the levels of collection, procedures for collection, payment, management, and use of fees for reviewing mineral resource reserves assessments and charges for mineral exploitation permits, and Circular No. 56/2018/TT-BTC dated June 25, 2018 stipulating the levels of collection, procedures for collection, payment, management, and use of fees for reviewing environmental impact assessment reports conducted by central agencies.

3. Other matters related to the collection, payment, management, use, receipt vouchers, and publicizing the procedures for collecting fees for reviewing environmental impact assessment reports conducted by central agencies 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 articles of Decree No. 126/2020/NĐ-CP; Decree No. 11/2020/NĐ-CP dated January 20, 2020 of the Government on administrative procedures under the domain of the State Treasury; Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and vouchers; 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 on invoices and vouchers.

4. In cases where the legal normative documents cited in this Circular are amended, supplemented, or replaced, they shall be implemented according to the new amended, supplemented, or replaced documents.

5. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly report them to the Ministry of Finance for research and supplementary guidance.

FEE SCHEDULE FOR REVIEWING ENVIRONMENTAL IMPACT ASSESSMENT REPORTS

(Issued together with Circular No. 38/2023/TT-BTC dated June 8, 2023 of the Minister of Finance)

Note:

The project groups listed above:

- Group 1. Civil construction projects.

- Group 2. Technical infrastructure projects (excluding transportation projects).

- Group 3. Agricultural, forestry, fishery, and water conservancy projects.

- Group 4. Transportation projects.

- Group 5. Industrial projects.

- Group 6. Waste treatment and environmental improvement projects and other projects (not belonging to Groups 1, 2, 3, 4, or 5 mentioned above).

For projects belonging to two or more groups, the fee level applicable shall be that of the group with the highest collection rate./.