You are requesting guidance on how to complete the decision forms related to the recovery, collection, and refund of the fee for granting the right to exploit water resources. Based on the information provided, I will summarize the steps needed to be taken for each type of decision:
적용 범위
Water resource management agency
핵심 사항
- For approving the recovery of the fee for granting the right to exploit water resources: Determine the reason, calculation period, and total amount to be recovered.
- For refunding the fee for granting the right to exploit water resources: Determine the reason, refund period, and total amount to be refunded.
- It is necessary to clearly define the responsibilities of the relevant parties in submitting or refunding the money as well as reporting on the progress of implementation.
- In both cases, it is necessary to provide specific notification regarding the amount, time, and location of execution to the Provincial Tax Department where the water resource exploitation works are located.
- Finally, clearly stipulate the effectiveness of the decision and the responsibility for enforcement by the relevant agencies.
🌐 이 문서의 사회적 영향
- To ensure proper and transparent recovery of the fee for granting the right to exploit water resources.
- Improve management and efficient use of water resources.
- Strengthen the legality in the exploitation of water resources.
❓ 자주 묻는 질문
What do I need to do to complete the decision form?
You need to clearly determine the reason, time, and amount related to the recovery or refund. Then specify the responsibilities of the relevant parties and provide specific notification about the implementation process.
Who will be responsible during this process?
The water resource management agency is responsible for approving the decision, while the Provincial Tax Department where the water resource exploitation works are located is responsible for recovering or refunding the money.
전문
|
THE GOVERNMENT |
SOCIALIST REPUBLIC OF VIET NAM |
|
NUMBER: 41/2021/NĐ-CP |
HA NOI, March 30, 2021 |
DECREE
AMENDING AND SUPPLEMENTING CERTAIN PROVISIONS OF THE DECREE NO. 82/2017/NĐ-CP ON METHODS FOR CALCULATING AND LEVELS OF COLLECTION FOR FEES FOR GRANTING RIGHTS TO EXPLOIT WATER RESOURCES ISSUED ON JULY 17, 2017
Pursuant to the Law on Organization of the Government dated June 19, 2015; the Law Amending and Supplementing Certain Provisions of the Law on Organization of the Government and the Law on Organization of Local Administration dated November 22, 2019;
On the basis of the Law on Water Resources dated June 21, 2012;
Pursuant to Resolution No. 101/2019/QH14 of the Eighth Session of the Fourteenth National Assembly on November 27, 2019;
At the proposal of the Minister of Natural Resources and Environment;
The Government promulgates this Decree amending and supplementing certain provisions of Decree No. 82/2017/NĐ-CP dated July 17, 2017 of the Government on methods for calculating and levels of collection for fees for granting rights to exploit water resources.
Article 1. Amending and supplementing certain provisions of the Governmental Decree No.
DECREE NO. 82/2017/NĐ-CP DATED JULY 17, 2017 OF THE GOVERNMENT ON METHODS FOR CALCULATING AND LEVELS OF COLLECTION FOR FEES FOR GRANTING RIGHTS TO EXPLOIT WATER RESOURCES1. AMENDING AND SUPPLEMENTING ARTICLE 3 AS FOLLOWS:
"ARTICLE 3. Cases Where Fees for Granting Rights to Exploit Water Resources Must Be Paid
Organizations and individuals who have been granted permits for exploiting and using surface water and groundwater (hereinafter referred to as permit holders) must pay fees for granting rights to exploit water resources if they fall under any of the following cases:
1. For the exploitation of surface water:
a) Exploiting surface water for power generation;
b) Exploiting surface water for commercial, service, and non-agricultural production activities, including water for cooling machines and equipment, steam generation, and heating.
2. For the exploitation of groundwater:
a) Exploiting groundwater for commercial, service, and non-agricultural production activities, including water for cooling machines and equipment, steam generation, and heating;
b) Exploiting groundwater (excluding brackish and saline water) for aquaculture, livestock breeding, coffee irrigation, rubber plantations, cashew trees, tea gardens, pepper cultivation, and other long-term industrial crops with a scale of 20 m3/day-night or more."
2. Amending and supplementing Clause 4 as follows:
"ARTICLE 4. Basis for Calculating Fees for Granting Rights to Exploit Water Resources
1. Purpose of water use, including:
a) Exploiting water for hydropower production;
b) Exploiting water for commercial and service activities;
c) Exploiting water for non-agricultural production, including water for cooling machines and equipment, steam generation, and heating;
d) Exploiting groundwater for coffee irrigation, rubber plantations, cashew trees, tea gardens, pepper cultivation, and other long-term industrial crops;
đ) Exploiting groundwater for aquaculture and livestock breeding.
2. Quality of water sources determined according to water quality zones or functional zones of water sources in water resource planning or water resource planning under laws on planning or regional planning, provincial planning that have been approved; in cases where there is no planning or zoning in the planning, it shall be based on the actual quality of the exploited water source.
3. Type of water source exploited includes: Surface water, groundwater.
4. Conditions for exploitation;
a) For surface water, determined according to the area of the surface water source being exploited;
b) For groundwater, determined according to the type of exploitation works (drilled wells, dug wells, pits, galleries, outcrops, caves), in cases where the work is a drilled well, it is determined according to the depth of exploitation.
5. Scale of exploitation:
a) For hydropower exploitation, determined according to the design documents;
b) For exploitation and use of water for purposes other than those specified in point a of this clause, determined according to the water resource exploitation and use permit and the ratio of water supply for various uses.
6. Time of exploitation is determined based on the start date of operation of the works, the effective date of the permit, and the term stipulated in the water resource exploitation and use permit."
3. Amend and supplement Clause 4, Clause 5, Clause 6 of Article 7 as follows:
"4. The time for calculating fees is calculated in days and is determined as follows:
a) In cases where the works were operational before September 1, 2017, the period is from September 1, 2017 to the expiration date of the permit;
b) In cases where the works became operational after September 1, 2017, the period is from the date of operation of the works to the expiration date of the permit;
The start date of operation is the completion date of investment construction and the official operation of the water exploitation works;
c) In cases where the works were operational and had been granted a permit and approved fees for granting rights to exploit water resources, and the permit holder submitted an application for issuance or extension to continue exploiting water, the period is from the expiration date of the previous permit to the expiration date of the new permit;
d) In cases where the works exploiting water resources were guaranteed by the Government of Vietnam through a Government Guarantee prior to the effectiveness of this Decree, such cases shall be implemented in accordance with the laws on issuing and managing Government Guarantees and investment laws.
5. In cases where the works exploit and use water resources for multiple purposes, the volume of exploitation for calculating fees for granting rights to exploit water resources is calculated separately for each purpose of use as prescribed in this Decree and is determined as follows:
a) The permit holder must self-determine and declare the volume of water exploited for each purpose of use and explain the basis for determining the volume of water exploited for these purposes. The part of the volume not clearly identified for a specific purpose of use shall be applied to the purpose of use with the highest fee rate recorded in the permit;
b) In cases where multiple water exploitation works supply a centralized water supply system (including newly constructed water exploitation works), the volume of exploitation for calculating fees for granting rights to exploit water for each purpose of each work is determined according to the ratio of water supply for the purposes of the centralized water supply system. The ratio of water supply for the centralized water supply system is determined at the time of reviewing the calculation fee application documents based on:
For centralized water supply systems already in operation, the ratio of water supply for different purposes of the system is calculated based on the most recent settled water supply volume data of the system;
For centralized water supply systems not yet in operation or in operation for less than one year without complete settlement documents for water supply volume, the ratio of water supply for different purposes of the system is calculated based on the design documents approved by the competent authority.
The distribution and business units of water (without water extraction works) are responsible for providing and being accountable for the accuracy of the information and data on water supply used to determine the ratio of water supply for various purposes in centralized water supply systems;
c) In cases where the water extraction works supply water to multiple centralized water supply systems, the volume subject to payment for the right to extract water shall be determined according to the ratio of water supplied to each system and the ratio of water supplied for various uses within each system;
d) In cases where production, business, and service facilities use water for living purposes and other purposes within their premises, the entire volume of water used shall be counted towards the production, business, and service purposes of such facilities. In cases where water for living purposes is supplied to the public, healthcare, education, security, defense institutions, and other public purposes outside the facility's premises that do not serve commercial activities, services, or non-agricultural production, it shall be considered as water supply for living purposes and does not require payment for the right to extract water resources for this portion of the volume;
6. For operational works, Licenses issued, renewed, adjusted, or reissued after this Decree takes effect must clearly state the purpose of use and specify the date the License becomes effective to serve as the basis for determining the period for calculating the fee for the right to extract water resources;
"Article 8. Liquidity ratio, in case microfinance organizations have a risk of losing the ability to pay, losing the ability to pay
“1. The price for calculating the fee for the right to extract water resources for hydropower production is 70% of the electricity price used to calculate the water resource tax for hydropower production;
2. The price for calculating the fee for the right to extract water resources for other cases not specified in Clause 1 of this Article is the price for calculating the water resource tax for natural water issued by the People's Committee of the province or centrally governed city (hereinafter referred to as the provincial-level People's Committee) where the water extraction and utilization works are located and consistent with the framework price for calculating the water resource tax for natural water prescribed by the Ministry of Finance;
a) The price for calculating the fee for the right to extract water resources for urban and rural clean water production facilities: is the price for calculating the water resource tax for natural water used for clean water production and business;
b) The price for calculating the fee for the right to extract water resources for facilities extracting, producing purified water, alcohol, beer, soft drinks, ice:
The price for calculating the fee for the right to extract water resources for the volume of water extracted for bottling or canning (directly without treatment) is the price for calculating the water resource tax for natural purified water bottled or canned;
The price for calculating the fee for the right to extract water resources for the volume of water extracted and treated before bottling or canning is the price for calculating the water resource tax for natural water extracted and purified for bottling or canning;
The price for calculating the fee for the right to extract water resources for the volume of water used for producing alcohol, beer, soft drinks, ice is the price for calculating the water resource tax for natural water used for producing alcohol, beer, soft drinks, and ice;
The price for calculating the fee for the right to extract water resources for the volume of water used for other production purposes is the price for calculating the water resource tax for natural water used for other purposes;
c) The price for calculating the fee for the right to extract water resources for facilities extracting and processing minerals, sawing stones: is the price for calculating the water resource tax for natural water used for mining;
d) The price for calculating the fee for the right to extract water resources for facilities producing clean water for industrial zones, business service facilities, non-agricultural production facilities except for the cases stipulated in points a, b, and c of this clause: is the price for calculating the water resource tax for natural water used for other purposes;
3. For underground water extraction works supplying water for coffee, rubber, cashew, tea, pepper, and other long-term industrial crops irrigation, aquaculture, livestock breeding, the price for calculating the water resource tax for natural water used for other purposes shall be applied as prescribed by the provincial-level People's Committee;
4. The price for calculating the fee for the right to extract water resources shall be applied once throughout the entire validity period of the License, except in cases where the fee for the right to extract water resources is adjusted according to the provisions of this Decree. The time point for applying the price for calculating the fee for the right to extract water resources is determined at the time when the competent authority receives the complete and valid application for calculating the fee for the right to extract water resources.”;
5. Amend and supplement Article 11 as follows:
“Article 11. Procedures and formalities for calculating the fee for the right to extract water resources
1. Procedures for receiving, reviewing, and approving the fee for the right to extract water resources for operational works:
a) The application for calculating the fee for the right to extract water resources includes the Declaration Form for Calculating the Fee for the Right to Extract Water Resources attached as Appendix III to this Decree, containing the following main contents: Water source quality; type of water source, extraction conditions, scale of extraction, duration of extraction, calculation period, volume of extraction for each purpose of use, pricing, revenue rate for each purpose of use, calculation for each purpose of use, total fee for the right to extract, payment plan for the fee for the right to extract, and supporting documents;
b) The procedures for receiving and reviewing the fee for the right to extract water resources are carried out concurrently with the procedures for receiving and reviewing applications for issuing, renewing, adjusting, and reissuing water resource exploitation licenses;
c) When submitting an application for a license to exploit and utilize water resources, the licensing authority has the responsibility to submit a draft decision for approving the fee for the right to extract water resources as prescribed in Appendix V attached to this Decree;
2. Procedures for receiving, reviewing, and approving the fee for the right to extract water resources for non-operational works:
a) Within five working days from the date the work begins operation, the License holder must submit the application for calculating the fee for the right to extract water resources;
b) The application for calculating the fee for the right to extract water resources includes: The Declaration Form for Calculating the Fee for the Right to Extract Water Resources as stipulated in Point a of Clause 1 of this Article; a copy of the water resource exploitation and utilization License;
c) The permit holder shall submit two (2) sets of application files to the receiving authority through postal service, online submission, or direct submission. The receiving authority is responsible for reviewing and examining the files. In case the files are not valid, the authority shall return the files along with a document explaining the reasons within five (5) working days.
d) Within a period not exceeding fifteen (15) working days from the date of receipt of complete and valid files as stipulated in point b of this clause, the receiving authority is responsible for organizing the assessment of the application file for payment of the right to exploit water resources. If necessary, a committee for assessing the application file for payment of the right to exploit water resources shall be established. The expenses for the assessment activities shall be funded from the revenue generated from the fee for assessing the application file requesting the issuance of a permit for the exploitation and utilization of water resources.
In case the conditions are met, the receiving and assessing authority shall submit the application file to the competent authority for approval; in case the conditions are not met, the files shall be returned to the permit holder and the reasons clearly stated. In case additional information or corrections are required to complete the file, the receiving and assessing authority shall send a notification letter to the permit holder specifying the contents that need to be supplemented or completed, and the time for supplementation or completion shall not be included in the assessment period.
3. In cases where a project has been approved for the payment of the right to exploit water resources but only involves a change in the name of the permit holder (reissue) without any changes to the basis for calculating the payment of the right to exploit water resources as determined in the previous approval decision, there is no need to adjust the approval decision on the payment of the right to exploit water resources. The reissued permit must clearly specify the new permit holder's obligation to fulfill financial responsibilities, including the payment of the right to exploit water resources previously approved in the previous approval decision.
6. Amending and supplementing Article 12 as follows:
Article 12. Adjustment, Recovery, and Refund of Payment for the Right to Exploit Water Resources
1. The payment for the right to exploit water resources may be reviewed and adjusted under one of the following circumstances:
a) There is a modification in the content of the permit for the exploitation and utilization of water resources leading to a change in the basis for calculating the payment for the right to exploit water resources according to this Decree or resulting in a change in the content of the previously approved payment for the right to exploit water resources;
b) There is a modification in the average annual power generation (E0) compared to the design documents of the hydropower project and confirmed in writing by the competent state agency;
c) The project is damaged due to an unforeseeable event and cannot continue to operate or must cease operation at the request of the competent state agency. The reduction adjustment amount will be calculated based on the number of days the project must stop operating;
d) The adjustment will only apply to the remaining term of the permit. An increase adjustment shall not exceed twenty percent (20%) of the remaining amount to be paid as previously approved, except in the case specified in point b of this clause.
2. Procedures and formalities for adjusting the payment for the right to exploit water resources:
a) For the case stipulated in point a of Clause 1 of this Article, organizations and individuals shall submit the Declaration Form for Calculating the Payment for the Right to Exploit Water Resources according to Appendix III issued together with this Decree. The process of receiving and assessing the files will be carried out simultaneously with the process of receiving and assessing the application for adjustment of the permit regarding water resources;
b) For the cases stipulated in points b and c of Clause 1 of this Article, the permit holder shall submit a request for adjustment accompanied by supporting documents to the receiving authority as stipulated in Article 10 of this Decree. In the case stipulated in point c of Clause 1 of this Article, the authority assessing the files shall send a letter seeking confirmation from the Provincial Department of Natural Resources and Environment (for projects under the jurisdiction of the Ministry of Natural Resources and Environment) or the District Office of Natural Resources and Environment (for projects under the jurisdiction of the provincial People's Committee) regarding the duration of the project's cessation of operation;
Within a period not exceeding fifteen (15) working days, the receiving authority shall be responsible for checking and submitting the application file to the competent authority as stipulated in Article 10 of this Decree for examination and decision-making on the adjustment. In case additional information or corrections are required to complete the file, the receiving and assessing authority shall send a notification letter to the permit holder specifying the contents that need to be supplemented or completed. The time for supplementation or completion of the file and the time for obtaining confirmation regarding the duration of the project's cessation of operation shall not be included in the assessment period.
c) When adjusting the payment for the right to exploit water resources, it must be based on the price for calculating the payment for the right to exploit water resources at the time when the competent authority receives the complete and valid application file for adjusting the payment for the right to exploit water resources. In the case stipulated in point c of Clause 1 of this Article, the price for calculating the payment for the right to exploit water resources is the price for calculating the payment according to the previous approval decision.
3. The payment for the right to exploit water resources shall be recovered in one of the following circumstances:
a) The actual start-up time of the project is earlier than the approved time for the payment of the right to exploit water resources. The recovery amount will be calculated based on the number of days the project operated before the approval of the payment for the right to exploit water resources;
b) A new purpose for exploiting and using water resources requiring payment arises but has not yet been adjusted in the content of the permit by the competent state agency;
c) The actual scale or volume of water exploited exceeds the permit already granted;
d) Fraud in declaring or calculating the payment for the right to exploit water resources or false declaration leading to a reduction in the amount payable;
d) When recovering the payment for the right to exploit water resources, it must be based on the price for calculating the payment for the right to exploit water resources at the time of the previous approval decision on the payment for the right to exploit water resources.
4. The refund of the water resource exploitation right fee shall be carried out in cases where the competent state agency decides to revoke the permit or the permit holder returns the issued permit. The amount refunded shall be calculated based on the remaining number of days of the issued permit when it is revoked, the amount paid, and the price for the water resource exploitation right fee as stipulated in the decision approving the water resource exploitation right fee.
5. Procedures and formalities for collecting and refunding the water resource exploitation right fee:
a) In cases of collecting the water resource exploitation right fee, when the agency approving the water resource exploitation right fee discovers cases as prescribed in Clause 3 of this Article or receives a written request from the permit holder regarding the collection of the water resource exploitation right fee as prescribed in Clause 3 of this Article, within fifteen working days from the date of discovering the cases requiring collection, the competent agency shall examine and decide to collect the fee;
b) In cases of refunding the water resource exploitation right fee, when the competent state agency issues a Decision to revoke the permit or a Decision to approve the return of the permit, within ten working days from the issuance of such decisions, the agency approving the water resource exploitation right fee shall examine and issue a decision to refund the water resource exploitation right fee;
c) During the process of reviewing the collection and refund of the water resource exploitation right fee, the agency reviewing the water resource exploitation right fee may request the permit holder to provide no more than one set of specific evidence documents to determine the amount to be collected or refunded (if necessary).
6. The agency approving the water resource exploitation right fee shall decide on adjusting the water resource exploitation right fee, notify the amount to be collected or refunded to the permit holder and the local tax authority where the water resource exploitation project is located, and clearly state the reasons for collection or refund. The deadline for paying the collected water resource exploitation right fee is ninety days from the date of issuance of the notification by the tax authority.”
7. Amend and supplement Article 14 as follows:
“Article 14. Methods of collecting, paying, managing, and using the water resource exploitation right fee
1. The water resource exploitation right fee shall be paid annually according to the amount recorded in the decision approving the water resource exploitation right fee. Based on their own capacity, the permit holder may choose to pay the fee once a year, twice a year, or pay once for the entire approved period. Paying the fee in one lump sum for the entire approved period shall be decided by the agency approving the water resource exploitation right fee based on the proposal of the permit holder and specified in the decision approving the water resource exploitation right fee.
2. The collection, payment, and refund of the water resource exploitation right fee shall be carried out in accordance with the laws on tax management and this Decree.
3. The water resource exploitation right fee shall be collected and paid to the locality where the water resource exploitation project is located. For water resource exploitation projects that are reservoirs and whose scope spans two or more provinces, the water resource exploitation right fee will be divided among the provinces based on the ratio of the amount of water resource tax paid.
4. The management, use, and refund of the water resource exploitation right fee shall be carried out in accordance with the laws on state budget; annual budget allocation shall be prioritized for ensuring activities related to water resource protection, delineating boundaries of water source protection zones, supervising water extraction activities, and preventive and response measures for water pollution incidents based on the total amount of the water resource exploitation right fee collected.
5. The water resource exploitation right fee is a cost determined in the production cost of the permit holder.”
Article 2. Transitional Provisions
1. For projects that have been approved for the water resource exploitation right fee before this Decree takes effect, they shall continue to pay the water resource exploitation right fee according to the approved decision. If the extension or adjustment of the permit content leads to an adjustment of the water resource exploitation right fee, it shall be implemented in accordance with this Decree.
2. For projects that have not yet operated but have been approved for the water resource exploitation right fee under Government Decree No. 82/2017/NĐ-CP dated July 17, 2017, which stipulates the method and level of collecting the water resource exploitation right fee, if there is an adjustment of the water resource exploitation right fee due to a change in the start date of operation compared to the planned start date in the approval decision, then the adjustment procedure shall be carried out in accordance with Clause 6 of Article 1 of this Decree and apply the price for the water resource exploitation right fee in the most recent approval decision.
3. Organizations and individuals who have submitted complete and valid applications for calculating the water resource exploitation right fee to the competent state agency before this Decree takes effect shall have their review and approval of the water resource exploitation right fee carried out in accordance with Government Decree No. 82/2017/NĐ-CP dated July 17, 2017, which stipulates the calculation method and level of collecting the water resource exploitation right fee.
Article 3. Responsibility for Implementation
1. The Ministry of Natural Resources and Environment shall be responsible for guiding and implementing this Decree.
2. Ministers, Heads of ministerial-level agencies, Heads of government agencies, Chairmen of provincial People's Committees directly under the central government, and organizations and individuals concerned shall be responsible for implementing this Decree.
Article 4. Effective date
1. This Decree shall take effect from May 15, 2021.
2. This Decree abolishes Appendix IV promulgated together with Government Decree No. 82/2017/NĐ-CP dated July 17, 2017, which stipulates the method and level of collecting the water resource exploitation right fee.
|
|
PRIME MINISTER |
ANNEX
AMENDMENTS AND SUPPLEMENTS TO SOME APPENDICES OF DECREE NUMBER
DECREE NO. 82/2017/NĐ-CP OF JULY 17, 2017 ISSUED BY THE GOVERNMENT ON THE METHODS OF CALCULATING AND AMOUNTS OF FEES FOR GRANTING RIGHTS TO EXPLOIT WATER RESOURCES(Attached to Decree No. 41/2021/NĐ-CP dated March 30, 2021 issued by the Government)
1. Amend and supplement Appendix I as follows:
ANNEX I
AMOUNTS OF FEES FOR GRANTING RIGHTS TO EXPLOIT WATER RESOURCES
(Attached to Decree No. 82/2017/NĐ-CP dated July 17, 2017 issued by the Government)
|
No. |
Purpose of water use |
Rate (%) |
|
1 |
Exploiting water for hydropower production |
1,0 |
|
2 |
Exploiting water for business and services |
2,0 |
|
3 |
Exploiting water for non-agricultural production including water supply in industrial zones, industrial clusters, export processing zones (excluding cooling water for machines, equipment, steam generation, heating) |
1,5 |
|
4 |
Exploiting underground water for coffee, rubber, cashew, tea, black pepper and other perennial crops irrigation; exploiting surface water and underground water for cooling machines, equipment, steam generation, heating |
0,2 |
|
5 |
Exploiting underground water for aquaculture and livestock breeding |
0,1 |
2. Amend and supplement Appendix II as follows:
ANNEX II
TABLE OF ADJUSTMENT FACTORS
(Attached to Decree No. 41/2021/NĐ-CP dated March 30, 2021 issued by the Government)
|
No. |
Coefficient |
- The book value of the security is determined according to the Accounting System of the State Bank and the guidance document of the State Bank on the accounting treatment of foreign securities investment operations. |
|
I |
Water quality factor - K1 |
|
|
1 |
Water source for domestic water supply or planned for domestic water supply; in cases where the functional zones of the water source have not been delineated, the actual quality of the exploited water shall be based on the water quality provided by the permit holder or the results of the local monitoring network (no more than three months for surface water, no more than six months for underground water, calculated from the declaration date): underground water with total dissolved solids (TDS) below 1,000 mg/l; surface water with chloride content less than 350 mg/l regarding surface water quality or exploitation works located within the protected sanitary zone of the water intake area. |
0,30 |
|
2 |
Water sources with quality different from those specified in Item I.1 |
0 |
|
II |
Type of water source factor - K2 |
|
|
1 |
Underground water: in cases where there are two or more type of water source factors, the highest value factor shall be selected |
|
|
a |
In areas restricted from exploiting underground water |
0,40 |
|
b |
In Ninh Thuận and Bình Thuận provinces |
0,30 |
|
specialized agency under the People's Committee of the province/city. |
In areas other than those specified in Item II.1.a and II.1.b |
0 |
|
2 |
Surface water |
0,20 |
|
III |
Exploitation condition factor - K3 |
|
|
1 |
Exploiting surface water |
|
|
a |
Plain area |
0,10 |
|
b |
Other areas |
0 |
|
2 |
Exploiting underground water |
|
|
2.1 |
For dug wells, pits, tunnels, outcrops, caves |
0,10 |
|
2.2 |
For drilled wells |
|
|
a |
Drilled wells with filter bottom depth less than 100 m |
0,10 |
|
b |
Drilled wells with filter bottom depth between 100 - 300 m |
0,05 |
|
specialized agency under the People's Committee of the province/city. |
Drilled wells with filter bottom depth over 300 m |
0 |
|
* In cases where the water exploitation works include multiple drilled wells, dug wells, pits, tunnels, outcrops, caves, the factor K3 is aggregated according to the permitted flow rate and the factor determined for each drilled well, dug well, pit, tunnel, outcrop, cave |
||
3. Amend and supplement Appendix III as follows:
ANNEX III
MODEL FOR DECLARATION OF WATER RESOURCE EXPLOITATION RIGHT GRANTING FEE CALCULATION
(Attached to Decree No. 41/2021/NĐ-CP dated March 30, 2021 issued by the Government)
|
NAME OF THE ORGANIZATION, INDIVIDUAL |
SOCIALIST REPUBLIC OF VIET NAM |
DECLARATION FORM
WATER RESOURCE EXPLOITATION RIGHT GRANTING FEE CALCULATION
(First declaration or adjusted declaration)
To: Ministry of Natural Resources and Environment
(or People's Committee of province or centrally governed city)
I. GENERAL INFORMATION
1. Name of declarant organization or individual: …
3. Telephone: …; Fax: …; Email: …
3. Phone number: …; Fax: …
4. Legal representative: …
5. Position: …
6. Tax code: …
7. Name of exploitation work: …
8. Location and address of exploitation work: …
9. Time when the work starts operation or expected to start operation: …
In case the work has already been licensed, additional information related to fee calculation should be declared.
In case of adjustment, additional information related to the request for adjusting the fee should be declared.
II. JUSTIFICATION OF BASIS AND CALCULATION OF WATER RESOURCE EXPLOITATION RIGHT GRANTING FEE
1. For cases of exploiting water for hydropower purposes:
a) Justification and attachment of relevant documents (if any) to prove the basis for determining the granting fee, including:
- Annual average electricity output.
- Start-up time or expected start-up time of the work, time requested for licensing (or validity period of the license...) and determination of the time for calculating the granting fee for water resources...
- Price for calculating the granting fee for hydropower production.
b) Calculation:
Calculate and determine the granting fee according to the formula prescribed in Clause 1, Article 6 of this Decree.
2. For cases of exploiting water for other purposes:
a) Justification and attachment of relevant documents (if any) to prove the basis for determining the granting fee, including:
- Start-up time or expected start-up time of the work, time requested for licensing (or validity period of the license...) and determination of the time for calculating the granting fee for water resources...
- Type of exploited water source, quality of exploited water source, exploitation conditions.
- Purposes of water exploitation and use of the work; purposes of water exploitation that require payment of the granting fee.
- Maximum flow rate of the work according to the license (or maximum flow rate requested for licensing), annual exploitation regime of the work.
- Calculation and determination of the total exploitation volume of the work; determination of the volume exempted from payment and the volume subject to payment.
- Calculation and determination of the exploitation volume for each purpose subject to payment of the granting fee for water resources according to Article 7 of this Decree.
- Determination of adjustment factors according to Article 9 of this Decree.
- Determination of the fee rate for each purpose of exploitation and use subject to payment.
- Determination of the price for calculating the granting fee for each purpose of use subject to payment accompanied by provincial people's committee documents on the price for calculating water resource tax.
b) Calculation:
- Calculation and determination of the granting fee for each purpose of water use subject to payment.
- Aggregation of calculation results and determination of the total granting fee payable.
(In case of adjustment, justification, calculation, and determination of the specific contents of the adjustment must be clearly stated).
- ……………………………………………………………………………………………………
III. PAYMENT PLAN FOR WATER RESOURCE EXPLOITATION RIGHT GRANTING FEE
1. Total granting fee payable for water resources exploitation: … (VND), divided annually as follows:
- Amount payable in the first year: …
- Amount payable in subsequent years: …
- The amount to be paid in the final year: …
2. Annual payment plan
□ Once/year □ Twice/year □ One time for the entire approval period
The amount to be paid each time according to the payment plan: …(VND).
(Name of organization or individual declaring) hereby affirm that all information and figures in this Declaration form and accompanying documents are true and accurate, and I fully accept responsibility under the law.
|
|
..., day ... month ... year ... NAME OF DECLARING ORGANIZATION/INDIVIDUAL |
4. Repeal Appendix IV.
5. Amend and supplement Appendix V as follows:
ANNEX V
MODEL DECISION APPROVING THE AMOUNT FOR GRANTING THE RIGHT TO EXPLOIT WATER RESOURCES
(Attached to Decree No. 41/2021/NĐ-CP dated March 30, 2021 issued by the Government)
|
MINISTRY OF NATURAL RESOURCES AND ENVIRONMENT |
SOCIALIST REPUBLIC OF VIET NAM |
|
No.: …/… |
..., day ... month ... year ... |
Pursuant to …;
Approve (or adjust) the amount for granting the right to exploit water resources of (name of license holder), exploiting the source (surface water/groundwater) project …
HEAD OF THE AUTHORITY/APPROVING AUTHORITY FOR THE AMOUNT FOR GRANTING THE RIGHT TO EXPLOIT WATER RESOURCES
On the basis of the Law on Water Resources dated June 21, 2012;
Pursuant to Decree …regulating functions, tasks, powers, and organizational structure of the Ministry of Natural Resources and Environment…(in case the approving authority for the amount for granting the right to exploit water resources is the Ministry of Natural Resources and Environment)/Law on Organization of People's Councils and People's Committees (in case the approving authority for the amount for granting the right to exploit water resources is the provincial People's Committee);
Pursuant to Decree No. … dated … month … year ... of the Government stipulating the method of calculation and the level of fees for granting the right to exploit water resources;
Pursuant to the Water Exploitation and Use Permit …
Based on ...
Pursuant to the Declaration Form for Calculating the Amount for Granting the Right to Exploit Water Resources (or the document requesting adjustment of the amount for granting the right to exploit water resources, in the case of requesting adjustment of the amount for granting the right to exploit water resources) of (name of license holder) and attached documents…;
At the proposal of the Director of the Water Resources Management Department/Director of the Department of Natural Resources and Environment,…
DECISION:
Article 1. Approve (or adjust) the amount for granting the right to exploit water resources of (name of license holder address, tax code) according to the Water Exploitation and Use Permit (surface water/groundwater) No…(permit number), dated... month... year... issued by (name of issuing authority)/various permits for exploitation and use (surface water/groundwater), with the main contents as follows:
1. Name of the water exploitation and use project: …
2. Purpose of using water for the project: …
3. Purpose of using water subject to payment: …
4. Price for calculating the amount for granting the right for each purpose of use: …
5. Total number of days subject to payment: …
6. Total amount payable:…(written in words): …
- The amount payable for each purpose: …
- The amount payable annually: …
+ The amount payable in the first year (from date ... to date...) is: …
+ The amount payable annually in subsequent years is: …
+ The amount payable in the final year (from date ... to date...) is: …
- ……………………………………………………………………………………………………
7. Payment plan: …
8. The amount, time, and place of payment shall be carried out according to the Notice of the Taxation Department …
9. Other provisions (if necessary): …
Article 2. Specify the specific responsibilities of the local Taxation Department where the water resource exploitation project is located; specify the responsibilities of organizations and individuals in making payments and reporting …
Article 3. Provisions regarding the effective date and responsibilities of relevant authorities, license holders, and organizations and individuals related to the implementation of the Decision.
|
Place of Receipt: |
HEAD OF THE APPROVING AUTHORITY/
|
6. Supplement Appendix Va as follows:
APPENDIX Va
MODEL DECISION APPROVING THE COLLECTION OF THE AMOUNT FOR GRANTING THE RIGHT TO EXPLOIT WATER RESOURCES
(Attached to Decree No. 41/2021/NĐ-CP dated March 30, 2021 issued by the Government)
|
MINISTRY OF NATURAL RESOURCES AND ENVIRONMENT |
SOCIALIST REPUBLIC OF VIET NAM |
|
No.: …/QĐ- |
Hanoi, day ... month ... year … |
Pursuant to …;
Collect the amount for granting the right to exploit water resources of (name of license holder), exploiting the source (surface water/groundwater) project …
HEAD OF THE AUTHORITY/APPROVING AUTHORITY FOR THE COLLECTION OF THE AMOUNT FOR GRANTING THE RIGHT TO EXPLOIT WATER RESOURCES
On the basis of the Law on Water Resources dated June 21, 2012;
Pursuant to Decree …regulating functions, tasks, powers, and organizational structure of the Ministry of Natural Resources and Environment…(in case the approving authority for the amount for granting the right to exploit water resources is the Ministry of Natural Resources and Environment)/Law on Organization of People's Councils and People's Committees (in case the approving authority for the amount for granting the right to exploit water resources is the provincial People's Committee);
Pursuant to Decree No. … dated … month … year ... of the Government stipulating the method of calculation and the level of fees for granting the right to exploit water resources;
Pursuant to the Water Exploitation and Use Permit …
Based on ...
Pursuant to the request for collection of the amount for granting the right to exploit water resources of (name of license holder) and attached documents…(in the case of the license holder requesting);
At the proposal of the Director of the Water Resources Management Department/Director of the Department of Natural Resources and Environment,…(in the case of the competent authority discovering the need to collect the amount for granting the right to exploit water resources).
DECISION:
Article 1. Approve the collection of the amount for granting the right to exploit water resources of (name of license holder address, tax code) according to the Water Exploitation and Use Permit (surface water/groundwater) No… (permit number), day... month... year... issued by (name of issuing authority) /various permits for exploitation and use (surface water/ groundwater) at the project (project name), with the main contents as follows:
1. Reason for collecting the amount for granting the right to exploit water resources: …
2. Collection period: from day …to day …
3. Total amount for granting the right to exploit water resources to be collected:
- Total amount previously approved in the previous Decision (Decision No. .../QĐ.. day... month …year…): …
- Total amount to be collected: …
4. Specific amount, time, and place of payment shall be carried out according to the Notice of the Provincial Taxation Department …(name of locality where the project is located).
5. Other provisions (if necessary): …
Article 2. Specify the specific responsibilities of the local Taxation Department where the water resource exploitation project is located; specify the responsibilities of organizations and individuals in making payments and reporting …
Article 3. Provisions regarding the effective date and responsibilities of relevant authorities, license holders, and organizations and individuals related to the implementation of the Decision.
|
Place of Receipt: |
HEAD OF THE APPROVING AUTHORITY/
|
7. Supplement Appendix Vb as follows:
APPENDIX Vb
MODEL DECISION REFUNDING THE AMOUNT FOR GRANTING THE RIGHT TO EXPLOIT WATER RESOURCES
(Attached to Decree No. 41/2021/NĐ-CP dated March 30, 2021 issued by the Government)
|
MINISTRY OF NATURAL RESOURCES AND ENVIRONMENT |
SOCIALIST REPUBLIC OF VIET NAM |
|
No.: …/… |
Hanoi, day ... month ... year … |
Pursuant to …;
Refund the amount for granting the right to exploit water resources of (name of license holder), exploiting the source (surface water/groundwater) project …
HEAD OF THE AUTHORITY/APPROVING AUTHORITY FOR REFUNDING THE AMOUNT FOR GRANTING THE RIGHT TO EXPLOIT WATER RESOURCES
On the basis of the Law on Water Resources dated June 21, 2012;
Pursuant to Decree …regulating functions, tasks, powers, and organizational structure of the Ministry of Natural Resources and Environment…(in case the approving authority for the amount for granting the right to exploit water resources is the Ministry of Natural Resources and Environment)/Law on Organization of People's Councils and People's Committees (in case the approving authority for the amount for granting the right to exploit water resources is the provincial People's Committee);
Pursuant to Decree No. … dated … month … year ... of the Government stipulating the method of calculation and the level of fees for granting the right to exploit water resources;
Pursuant to the Decision revoking/returning the Water Exploitation and Use Permit …
Based on ...
At the proposal of the Director of the Water Resources Management Department/Director of the Department of Natural Resources and Environment,…
DECISION:
Article 1. Approve refunding the amount for granting the right to exploit water resources of (name of license holder address, tax code) according to the Water Exploitation and Use Permit (surface water/groundwater) No… (permit number), day... month... year... issued by (name of issuing authority) /various permits for exploitation and use (surface water/ groundwater) at the project (project name), with the main contents as follows:
1. Reason for refunding the amount for granting the right to exploit water resources: …
2. Refund period: from day……… to day …
3. Total amount for granting the right to exploit water resources to be refunded:
- Total amount previously approved in the previous Decision (Decision No. …/QĐ.. day... month … year …): …
- Total amount paid: …
- Total amount to be refunded: …
4. Specific amount, time, and place of refund shall be carried out according to the Notice of the Provincial Taxation Department …… (name of locality where the project is located).
5. Other provisions (if necessary): …
Article 2. Specify the specific responsibilities of the local Taxation Department where the water resource exploitation project is located; specify the responsibilities of organizations and individuals in making refunds and reporting …
Article 3. Provisions regarding the effective date and responsibilities of relevant authorities, license holders, and organizations and individuals related to the implementation of the Decision.
|
Place of Receipt: |
HEAD OF THE APPROVING AUTHORITY/
|
원본 문서(PDF)
관계도
문서를 클릭하면 열립니다. 빨간 테두리＝효력을 변경하는 관계.
번역본
이 문서는 다음 언어로 제공됩니다: