Circular No. 39/2008/TT-BTC guiding the implementation of Decree No. 174/2007/NĐ-CP dated November 29, 2007 of the Government on environmental protection fees for solid waste

CIRCULAR

Guidelines for Implementing Decree No. 174/2007/NĐ-CP dated November 29, 2007 of the Government on Environmental Protection Fees for Solid Waste

Pursuant to Decree No. 174/2007/NĐ-CP dated November 29, 2007 of the Government on Environmental Protection Fees for Solid Waste;

Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Law on Fees and Charges;

Pursuant to Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government amending and supplementing certain articles of Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Law on Fees and Charges;

Pursuant to Decree No. 59/2007/NĐ-CP dated April 9, 2007 of the Government on Solid Waste Management;

The Ministry of Finance issues guidelines for implementing environmental protection fees for solid waste as follows:

This technical regulation sets out technical requirements, testing methods, sampling procedures; management requirements; responsibilities of organizations and individuals producing, trading, and importing cigarettes.

1. The objects subject to environmental protection fees for solid waste as stipulated in Article 2 of Decree No. 174/2007/NĐ-CP dated November 29, 2007 of the Government on Environmental Protection Fees for Solid Waste (hereinafter referred to as Decree No. 174/2007/NĐ-CP) include general solid waste and hazardous solid waste discharged from production, business, service activities, or other activities. Specifically:

a) Hazardous solid waste refers to solid waste listed in the List of Hazardous Solid Wastes issued by the Ministry of Natural Resources and Environment;

b) Solid waste not listed in the List of Hazardous Solid Wastes issued by the Ministry of Natural Resources and Environment is considered general solid waste.

2. No environmental protection fee shall be collected for general solid waste discharged from individual household activities.

3. The payers of environmental protection fees for solid waste are organizations and individuals discharging solid waste that falls under the objects subject to fees as specified in Clause 1 of this Section.

4. The entities exempted from paying environmental protection fees for solid waste include:

a) Individuals and households discharging general solid waste from their household activities;

b) Organizations and individuals who are required to pay fees as stipulated in Clause 3 of this Section but self-treat or sign service contracts for solid waste treatment ensuring environmental standards as prescribed by law, specifically:

- In cases where self-treatment ensures environmental standards, there must be a clear explanation of the technological solutions for treating solid waste; technological solutions for treating wastewater from solid waste treatment activities; effectiveness of the solid waste treatment technology; measures to ensure safety during operation; solutions for handling environmental emergencies and other contents related to solid waste treatment in accordance with the regulations on solid waste management.

- In cases where service contracts for solid waste treatment ensuring environmental standards are signed, there must be a service contract for solid waste treatment (or a service contract for collecting, transporting, and treating solid waste) with a solid waste treatment entity permitted to operate according to the regulations on solid waste management.

5. Where international treaties to which the Socialist Republic of Vietnam is a party provide different provisions from those stipulated in Decree No. 174/2007/NĐ-CP and the guidelines set forth in this Circular, the provisions of such international treaties shall apply. The application of international treaties shall be carried out in accordance with the Ordinance on the Conclusion and Implementation of International Treaties and guiding documents for its implementation.

II. SPECIFIC PROVISIONS

1. The rates for environmental protection fees for solid waste are stipulated in Article 5 of Decree No. 174/2007/NĐ-CP as follows:

a) For general solid waste discharged from the activities of agencies, commercial establishments, services, industrial production facilities, and craft villages: not exceeding VND 40,000 per ton.

b) For hazardous solid waste: not exceeding VND 6,000,000 per ton.

c) In cases where necessary, depending on the nature and characteristics of each type of solid waste, each locality, and each type of payer, localities may convert the fee collection rate to units such as cubic meters or other units for specific types of solid waste or payers, but must ensure that the specific collection rate for each type of solid waste does not exceed the rates specified in Points a and b of this Clause.³ 2. Based on the provisions on fee rates in Article 5 of Decree No. 174/2007/NĐ-CP, the guidelines provided in Clause 1 of this Section, and the actual conditions regarding solid waste treatment and disposal in the locality, the People's Committee of provinces and centrally-administered cities (hereinafter collectively referred to as provincial level) shall establish environmental protection fee rates for solid waste applicable to each type of solid waste in each locality and each type of payer at the local level to submit to the Provincial People's Council for decision.

3. Environmental protection fees for solid waste shall be collected in Vietnamese dong. The fee collection agency (or the unit authorized to collect fees) must issue and provide receipts to the payers in accordance with the current regulations of the Ministry of Finance on the issuance, management, and use of tax stamps.

4. Environmental protection fees for solid waste are revenue belonging to the state budget, managed and used as follows:

a) A portion of the collected fees shall be retained by the agency or unit directly responsible for fee collection to cover costs for fee collection as stipulated in Article 11 and Article 12 of Decree No. 57/2002/NĐ-CP dated June 3, 2002; Clause 5 of Article 1 of Decree No. 24/2006/NĐ-CP dated March 6, 2006 amending and supplementing certain articles of Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Law on Fees and Charges and Circular No. 63/2002/TT-BTC dated July 24, 2002; Circular No. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and charges.

b) The remaining amount is local government revenue of 100% (one hundred percent) to be used for the following purposes:

- Costs for solid waste treatment ensuring environmental standards, including incineration, sterilization, neutralization, stabilization, sanitary landfilling of solid waste, and strict control of environmental pollution generated during the treatment process;

- Support costs for solid waste sorting, including activities to raise public awareness about the importance of sorting solid waste at the source.

- Support for the classification of solid waste, including promotional and awareness-raising activities to enhance public understanding of solid waste sorting at the source;

- Support for investment in the construction of landfill sites, solid waste treatment facilities, and the application of recycling, reuse, treatment, and disposal technologies for solid waste.

c) Based on the provisions of the state budget law, the fee and charge law, and the guidance provided in points a and b of this clause, together with the determined fee rate (as specified in the guidance provided in Clause 2 of this Section), the People's Committee of the province shall determine the management and use of environmental protection fees for solid waste in accordance with the appropriate regulations to be submitted to the Provincial People's Council for decision.

III. IMPLEMENTATION

1. The fee payers are obligated to fully and timely remit the amount of environmental protection fees for solid waste, along with sanitation fees, to the sanitation fee collection unit (or the authorized fee collection unit). Monthly or quarterly, the fee collection unit is required to remit the collected fees to the state budget, after deducting the costs retained according to the resolution of the Provincial People's Council as guided in Clause 4 of Section II of this Circular.

2. Annually, within sixty days from January 1st of each calendar year, the fee collection unit must settle accounts for the collection, remittance, management, and use of the collected fees in the previous year with the tax authority in accordance with the laws governing tax administration.

3. The tax authority is responsible for inspecting, urging, and settling accounts for the collection, remittance, management, and use of environmental protection fees for solid waste by the fee collection units.

4 ||| This Circular takes effect fifteen days after its publication in the Official Gazette.

5 ||| Other contents related to the collection, remittance, management, use, and public disclosure of the environmental protection fee system for solid waste not mentioned in this Circular shall be implemented in accordance with the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002, and Circular No. 45/2006/TT-BTC dated May 25, 2006, amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002, issued by the Ministry of Finance to guide the implementation of legal provisions on fees and charges.

6 ||| During the implementation process, if difficulties arise, organizations and individuals are requested to report to the Ministry of Finance for further guidance and supplementary instructions./.