Decree No. 53/2020/NĐ-CP on environmental protection fees for industrial wastewater

 

 

DECREE

Article 24provides for environmental protection fees for wastewater

 

Pursuant toa) The Ministry of Information and Communication (hereinafter referred to as the Ministry);, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP||| issued by the Government on September 19,June 2024;2015;

Pursuant toLaw on Fees and Stamp Duties"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation." November 25, 2015;

Pursuant toLaw on State Budgetdated June 25, 2015;

Pursuant toEnvironmental Protection Law||| June 23, 2014;

At the proposal of the Minister of Finance;

The Government issues this Decree to provide for environmental protection fees for wastewater."b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."This Decree stipulates the objects subject to fees, organizations collecting fees, payers of fees, cases exempted from fees, fee collection rates, determination of the amount of fees payable, declaration and payment of fees, management and use of environmental protection fees for wastewater.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

1. The objects subject to environmental protection fees under this Decree are industrial wastewater discharged into water receiving sources as prescribed by law and domestic wastewater, except in cases exempted from fee collection as provided for in Article 5 of this Decree.

Article 2. Objects Subject to Fees

2. Industrial wastewater means wastewater from factories, sites, production facilities, processing facilities (hereinafter referred to collectively as facilities) of organizations, households, and individuals, including:

a) Production and processing facilities: agricultural products, forest products, aquatic products, food, alcohol, beer, soft drinks, tobacco.

b) Livestock and poultry farms at the scale of farms as prescribed by law on livestock breeding; slaughterhouses for livestock and poultry.

c) Aquaculture facilities required to prepare an environmental impact assessment report or an environmental protection plan as prescribed.

d) Handicraft production facilities in traditional craft villages.

đ) Facilities: leather processing, leather recycling, weaving, dyeing, garment manufacturing.

e) Facilities: mineral extraction, mineral processing.

g) Facilities producing: paper, pulp, plastic, rubber; electrical components, electronic equipment.

h) Facilities: mechanical engineering, metallurgy, metal processing, machine manufacturing and spare parts.

i) Facilities: waste processing, dismantling of old ships, ship cleaning, waste treatment.

k) Facilities: basic chemicals, fertilizers, pharmaceuticals, plant protection products, construction materials, office supplies, household items.

l) Clean water supply plants, power plants.

m) Centralized wastewater treatment systems in urban areas.

n) Centralized wastewater treatment systems in industrial zones, clusters of industrial zones, export processing zones, economic zones, fishing ports, high-tech zones, and other areas.

o) Other production and processing facilities generating wastewater from production and processing activities.

3. Domestic wastewater means wastewater from the activities of:

a) Households and individuals.

b) State agencies, public service units, people's armed forces units, and other organizations (including headquarters, branches, offices of these agencies, units, and organizations), excluding production and processing facilities within these agencies, units, and organizations.

c) Facilities: car washing, motorcycle washing, car repair, motorcycle repair.

d) Medical examination and treatment facilities; restaurants, hotels; training and research facilities.

đ) Other business and service facilities not covered by Clause 2 of Article 2 of this Decree.

Organizations collecting environmental protection fees for wastewater include:

Article 3. Fee Collection Organizations

1. Departments of Natural Resources and Environment, Districts' Natural Resources and Environment Offices collect environmental protection fees for industrial wastewater from facilities under their management on the local territory. Based on actual management conditions, the Department of Natural Resources and Environment reports to the People's Committee of the province or centrally-administered city to direct the Department of Natural Resources and Environment and Districts' Natural Resources and Environment Offices to organize the collection of environmental protection fees for wastewater from facilities on the local territory.

2. Water supply organizations collect environmental protection fees for domestic wastewater from organizations, households, and individuals using clean water supplied by them.

3. People's Committees of communes and towns collect environmental protection fees for domestic wastewater from organizations, trading households, and individual traders on the local territory who exploit water themselves for use.

1. Organizations, households, and individuals discharging wastewater as prescribed in Article 2 of this Decree are the payers of environmental protection fees for wastewater.

Article 4. Fee Payers

2. In cases where organizations, households, and individuals discharge wastewater into centralized wastewater treatment systems and pay sewage treatment service charges to the management and operation units of centralized wastewater treatment systems according to the service charge mechanism, such management and operation units are the payers of environmental protection fees for wastewater as provided for in this Decree (except in cases prescribed in Clause 7 of Article 5 of this Decree).

3. In cases where facilities as prescribed in Clause 2 of Article 2 of this Decree use clean water from water supply organizations for production and processing activities, the facility owners must pay environmental protection fees for industrial wastewater (no need to pay environmental protection fees for domestic wastewater).

3. In the case where the facilities specified in Clause 2, Article 2 of this Decree use clean water supplied by organizations providing clean water for production and processing activities, the facility owner must pay the environmental protection fee for industrial wastewater (no need to pay the environmental protection fee for domestic wastewater).

Article 5. Cases Exempt from Fees

Environmental protection fees shall be exempted for wastewater in the following cases:

1. Wastewater discharged from hydroelectric power plants.

2. Seawater used for salt production that is discharged.

3. Domestic wastewater from:

a) Organizations, households, and individuals in communes.

b) Organizations, households, and individuals in wards and towns without clean water supply systems.

c) Households and individuals not engaged in business in wards and towns with clean water supply systems who self-extract water for use.

4. Cooling water (as prescribed by environmental protection laws) that does not directly come into contact with pollutants and has its own discharge route.

5. Wastewater from natural rainwater overflow.

6. Wastewater from fishing vessels of fishermen.

7. Wastewater from centralized urban wastewater treatment systems (as stipulated in Decree No. 80/2014/NĐ-CP dated August 6, 2014 of the Government on drainage and wastewater treatment) which has been treated to meet environmental technical standards before being discharged into receiving sources.

Chapter II

LEVELS OF FEES AND DETERMINATION OF AMOUNTS TO BE PAID

Article 6. Levels of Fees

1. Level of environmental protection fee for domestic wastewater:

The level of environmental protection fee for domestic wastewater is 10% of the selling price of 1 cubic meter of clean water excluding value-added tax. In cases where higher levels of fees need to be applied, the People's Council of the province or centrally-administered city decides on specific higher levels of fees applicable to each fee payer.

2. Level of environmental protection fee for industrial wastewater

a) Facilities with an average annual volume of wastewater below 20 cubic meters/day (24 hours) shall apply a fixed fee based on the volume of wastewater (without applying variable fees) as follows:

- For the year 2020, apply a fee of VND 1,500,000/year.

- From January 1, 2021 onwards, apply the following schedule:

 

b) Production and processing facilities with an average annual volume of wastewater of 20 cubic meters/day or more: the fee shall be calculated according to the following formula: F = f + C.

Where:

- F is the amount of fee to be paid.

- f is the fixed fee: VND 1,500,000/year (from January 1, 2021 onwards, it is VND 4,000,000/year); if the facility starts operation after the first quarter, the amount of fee to be paid will be calculated for the period from the quarter the facility starts operation until the end of the year, the fee for one quarter = f/4.

- C is the variable fee, calculated based on: total volume of wastewater discharged, pollutant parameter content of each substance in the wastewater, and the collection rate for each substance according to the following table:

 

 

c) Pollutant parameters (subject to measurement, declaration, and calculation of fees) are determined based on current national technical standards for wastewater. In cases where there are no corresponding national technical standards for wastewater, they are based on pollutant parameters in the environmental dossier (which has been approved or confirmed by the competent state management agency for the environment).

d) The daily volume of wastewater is determined based on actual measurement data or inspection and supervision results of the competent state management agency for the environment.

Article 7. Determination of the Amount of Fees to be Paid

1. For Domestic Wastewater

The amount of environmental protection fees for domestic wastewater shall be determined as follows:

Where:

a) The quantity of clean water consumed shall be determined based on the meter reading of the clean water consumption of the fee payer. In cases where water is self-extracted, the quantity of clean water consumed shall be determined based on the scale of operation, business, service, or the water extraction permit issued to organizations, businesses, or individuals, which they declare themselves and are verified by the People's Committee of the commune or town.

b) The price of clean water is the selling price of water (excluding value-added tax) applied by the organization providing clean water in the locality.

c) The fee collection rate is stipulated in Clause 1, Article 6 of this Decree.

2. For Industrial Wastewater

a) For facilities with an average annual wastewater discharge volume below 20 m3/day, the amount of fees to be paid shall be as prescribed in Point a, Clause 2, Article 6 of this Decree.

b) For facilities with an average annual wastewater discharge volume of 20 m3/day or more, the quarterly fee payable shall be calculated according to the following formula: Fq = (f/4) + Cq.

Where:

- Fq is the amount of fees payable in the quarter (VND).

- f is the fixed fee as prescribed in Point a, Clause 2, Article 6 of this Decree.

- Cq is the variable fee (total fees payable for pollution parameters present in the wastewater) payable in the quarter.

c) The variable fee for each pollution parameter shall be calculated according to the following formula:

- For facilities subject to periodic wastewater monitoring as prescribed by law: The basis for declaring and calculating fees based on the concentration of pollution parameters in the wastewater is the periodic wastewater monitoring data every three months. In cases where the facility has a six-monthly monitoring frequency, the declaration and calculation of fees for the quarter without monitoring shall be based on the previous quarter's monitoring data.

The total volume of wastewater is determined based on one of the three sources of data: (i) Actual results from flow meters or measuring devices; (ii) Calculated at 80% of the water usage; (iii) Information in the periodic environmental monitoring report. If there are two sources of data ((i) and (ii) or (i) and (iii)) or all three sources of data, then source (i) shall be used. If there are only two sources of data (ii) and (iii), then source (ii) shall be used.

- For facilities subject to continuous automatic wastewater monitoring as prescribed by law: The declaration, calculation, and verification of the amount of fees payable shall be determined for each 24-hour period, wherein the concentration of pollution parameters and the total volume of wastewater discharged by the facility are calculated based on the daily average (24 hours) of measurement results. If the pollution parameter for fee calculation is not among those continuously monitored, the concentration of pollution parameters shall be based on periodic monitoring data.

d) For facilities with multiple discharge points, the variable fee for the facility is the total of the variable fees determined at each discharge point.

Chapter III

DECLARATION, PAYMENT, MANAGEMENT AND USE OF FEES

Article 8. Declaration, verification of declaration forms, and payment of fees

1. Environmental protection fee for domestic wastewater:

a) In case of using water from organizations providing clean water:

- The person paying the fee shall pay the environmental protection fee for domestic wastewater together with the payment for clean water usage according to the sales invoice issued by the organization providing clean water.

- The organization collecting the fee shall implement:

+ Open an account "Temporary collection of environmental protection fee for domestic wastewater" at the State Treasury on the local territory. Maintain separate accounting books to track the amount of environmental protection fee collected for domestic wastewater; do not record this amount as business revenue that must be paid to the state budget.

+ Weekly, deposit the collected fees into the temporary collection account. By the latest on the 20th day of the following month, the organization collecting the fee shall deposit the collected fees from the temporary collection account into the state budget as prescribed.

+ The organization collecting the fee shall declare and submit the monthly collected fees, settle accounts annually with the tax authority in accordance with the laws on tax administration.

b) In case of self-extraction of water for use:

- Quarterly, the person paying the fee shall declare the fee (according to Form No. 01 issued along with this Decree) to the People's Committee of the commune or town and pay the fee into the account "Temporary collection of environmental protection fee for domestic wastewater" opened by the People's Committee of the commune or town at the State Treasury no later than the 20th day of the first month of the next quarter. The basis for declaring and paying the fee is the quantity of self-extracted water used in the quarter, the price of clean water sold, and the fee rate as stipulated in Clause 1, Article 6 of this Decree.

The person paying the fee must pay the additional fee as notified by the organization collecting the fee as prescribed herein (if any) within 10 days from the date of notification.

- The organization collecting the fee shall implement:

+ Verify the declaration form for fees, if it does not match reality, issue a notice to pay additional fees or adjust the amount of fees to be paid in the next payment period.

+ Open an account "Temporary collection of environmental protection fee for industrial wastewater" at the State Treasury on the local territory. Maintain separate accounting books to track the collected environmental protection fees, manage and use the retained portion of the fees according to Clause 1, Article 9 of this Decree.

+ Quarterly, by the last day of the second month of the next quarter, the organization collecting the fee shall declare the collected environmental protection fees to the tax authority in accordance with the laws on tax administration and deposit the collected fees into the state budget at the ratio specified in Clause 1, Article 9 of this Decree.

+ Annually, settle accounts for environmental protection fees with the tax authority according to the laws on tax administration within 90 days from January 1 of the following year.

c) The State Treasury shall record the environmental protection fees paid by the organization collecting the fee into the chapters, sections, sub-sections of the State Budget General Ledger as prescribed.

2. Environmental Protection Fee for Industrial Wastewater

a) For facilities with an average annual volume of wastewater subject to fees of 20 m3/day or more: Quarterly, no later than the 20th day of the first month of the next quarter, the person paying the fee shall declare the fee (according to Form No. 02 issued along with this Decree) to the organization collecting the fee and pay the fee into the account "Temporary collection of environmental protection fee for industrial wastewater" opened by the organization collecting the fee at the State Treasury; pay the additional fee required according to the notification of the organization collecting the fee (if any) within 10 days from the date of notification.

b) For facilities with an average annual volume of wastewater subject to fees less than 20 m3/day (fixed fee as prescribed in Clause 2, Article 6 of this Decree), the person paying the fee shall implement:

- Declare the fee once to the organization collecting the fee when starting operations (according to Form No. 02 issued along with this Decree), the declaration time no later than the 20th day of the month immediately following the start of operations.

- Pay the annual fixed fee according to the notification of the organization collecting the fee, the payment deadline no later than March 31 each year. In case the facility starts operations after March 31, it shall pay the fee according to the notification of the organization collecting the fee within 10 days from the date of notification.

c) The organization collecting the fee shall be responsible:

- Coordinate with relevant agencies to review and adjust the classification of fixed fee and variable fee payers, and notify the payer no later than March 10 each year. In case the facility starts operations after March 31, notify the payer no later than the last day of the first month of the next quarter.

- Verify the declaration form for environmental protection fees within 10 working days from the date of receipt of the declaration form. The basis for verification is the declared data of the payer; the measurement results of the competent state management agency on the environment or the most recent inspection and audit results but not exceeding 12 months from the declaration and payment date. If the environmental protection fee to be paid differs from the declared fee, issue a notice to pay additional fees (according to Form No. 03 Appendix issued along with this Decree) or adjust the amount of fees to be paid in the next payment period.

- Maintain separate accounting books to track the collected environmental protection fees, manage and use the retained portion of the fees according to Clause 2, Article 9 of this Decree. Open an account "Temporary collection of environmental protection fee for industrial wastewater" at the State Treasury on the local territory.

- Quarterly, by the last day of the second month of the next quarter, the organization collecting the fee shall declare the collected environmental protection fees to the tax authority in accordance with the laws on tax administration and deposit the collected fees into the state budget at the ratio specified in Clause 2, Article 9 of this Decree.

- Annually, settle accounts for environmental protection fees with the tax authority according to the laws on tax administration within 90 days from January 1 of the following year.

d) For production and processing facilities under the direct management responsibility of the Ministry of Public Security and the Ministry of National Defense (in cases involving national defense and security secrets): Quarterly, no later than the 20th day of the first month of the following quarter, the fee payer shall submit the fee declaration (according to Form No. 02 issued together with this Decree) to the Ministry of Public Security and the Ministry of National Defense. The Ministry of Public Security and the Ministry of National Defense shall review the Environmental Protection Fee Declaration and notify the Department of Natural Resources and Environment where the facility operates (according to Form No. 04 issued together with this Decree) no later than 30 days from the date of receipt of the facility's fee declaration; at the same time, send the notification to the production and processing facilities for payment. The Department of Natural Resources and Environment shall monitor and manage the payment of environmental protection fees by these facilities.

Article 9. Management and use of fees

1. For Domestic Wastewater

a) To retain 10% of the total amount of environmental protection fees collected for water supply organizations and 25% for People's Committees of towns and wards to cover costs for fee collection activities. In cases where the organizational costs for collecting fees are lower than these retention rates, the Provincial People's Councils or the People's Councils of centrally-administered cities shall decide on specific retention rates that are appropriate but not exceeding 10% for water supply organizations and not exceeding 25% for People's Committees of towns and wards.

b) The retained amount is revenue for water supply organizations. Water supply organizations shall declare and pay taxes (value-added tax, corporate income tax) according to the laws on taxation and decide on the management and use of the retained fees (without implementing the transfer of sources as stipulated in Clause 5, Article 5 of Government Decree No. 120/2016/NĐ-CP dated August 23, 2016 detailing and guiding the implementation of certain provisions of the Law on Fees and Charges).

2. For Industrial Wastewater

a) Organizations collecting fees must remit the entire amount of environmental protection fees collected into the state budget, which ensures funding for operational activities.

b) In cases where the fee collection organization falls within the scope of cost allocation for operational activities as stipulated in Article 4 of Government Decree No. 120/2016/NĐ-CP dated August 23, 2016 detailing and guiding the implementation of certain provisions of the Law on Fees and Charges, it may retain 25% of the total amount of environmental protection fees collected for the fee collection organization to cover costs for fee collection activities as stipulated in Article 5 of Government Decree No. 120/2016/NĐ-CP dated August 23, 2016 detailing and guiding the implementation of certain provisions of the Law on Fees and Charges; including other expenses such as costs for investigation, statistics, inspection, classification, updating, and managing fee-paying entities; costs for measurement, evaluation, sampling, and analysis of wastewater samples for fee declaration verification and fee management; regular or spot checks of industrial wastewater discharging facilities.

3. The remaining amount, after deducting the fees retained according to Clause 1 and Clause 2 of this Article, the fee collection organization is responsible for remitting to the local budget for use in environmental protection work; supplementing the operating capital for the local Environmental Protection Fund to be used for preventing, limiting, and controlling pollution caused by wastewater, implementing technical and technological solutions and measures for wastewater treatment.

4. Annually, the fee collection organization is responsible for publicly disclosing the amount of environmental protection fees collected in the previous year through mass media such as local newspapers, local radio stations, the electronic information portal of the fee collection organization, and other suitable forms so that the public and businesses are informed.

Article 10. Responsibilities of local agencies

1. The Department of Natural Resources and Environment and the Environmental Resource Office shall be responsible for:

a) Coordinating with relevant agencies to classify entities subject to fixed fees and variable fees as prescribed in Clause 2, Article 6 of this Decree.

b) Reviewing environmental protection fee declarations for industrial wastewater, issuing notices on the amount of fees to be paid, managing and collecting environmental protection fees.

c) The Environmental Resource Office shall aggregate data on collected environmental protection fees and report to the Department of Natural Resources and Environment before March 31 of the following year.

d) The Department of Natural Resources and Environment: Aggregating data on environmental protection fees for wastewater at the local level, reporting to the Ministry of Natural Resources and Environment before May 31 of the following year. Proposing amendments and supplements to the collection rates and management and use of environmental protection fees for wastewater (if necessary) to the Ministry of Natural Resources and Environment.

2. Tax authorities shall be responsible for: Inspecting, urging, and settling accounts for the collection and payment of environmental protection fees for wastewater from organizations providing clean water and environmental resource agencies within their jurisdiction.

3. Organizations providing clean water shall be responsible for:

a) Cooperating with the Department of Natural Resources and Environment and related units during the implementation process of fee collection, compiling lists of facilities subject to industrial wastewater discharge fees to exempt the collection of environmental protection fees for domestic wastewater as prescribed in Clause 3, Article 4 of this Decree.

b) Aggregating data on collected environmental protection fees for wastewater and notifying the Department of Natural Resources and Environment before March 31 of the following year.

CChapter IV

IMPLEMENTING PROVISIONS

Article 11. Effective Date

1. This Decree takes effect from July 1, 2020. It replaces Government Decree No. 154/2016/NĐ-CP dated November 16, 2016 on environmental protection fees for wastewater.

2. Localities (or urban areas) implementing the collection of sewage service charges as prescribed in Government Decree No. 80/2014/NĐ-CP dated August 6, 2014 on drainage and wastewater treatment shall not collect environmental protection fees for wastewater as prescribed in this Decree.

3. From the date this Decree takes effect, if the People's Councils of provinces and centrally-administered cities have issued documents stipulating the collection rates for environmental protection fees for domestic wastewater and the retention ratio of environmental protection fees for domestic wastewater for organizations providing clean water as prescribed in Government Decree No. 154/2016/NĐ-CP dated November 16, 2016 on environmental protection fees for wastewater without issuing new replacement documents, they may continue to implement according to the previously issued documents. The People's Councils of provinces and centrally-administered cities shall issue new replacement documents at the nearest session.

4. Payment of environmental protection fees as prescribed in this Decree does not serve as confirmation of lawful discharge of wastewater by wastewater discharging facilities. Wastewater discharging facilities that violate environmental laws will be dealt with according to environmental laws.

5. During implementation, if regulatory legal documents cited in this Decree are amended, supplemented, or replaced, they shall be implemented according to the newly amended, supplemented, or replaced documents.

Article 12. Implementation Organization

1. The Ministry of Natural Resources and Environment shall be responsible for: Compiling proposals and recommendations for amending and supplementing fee collection documents (if necessary) and submitting them to the Ministry of Finance for consolidation and submission to the Government.

2. Provincial People's Committees under central administration shall submit to the People's Councils at the same level for specific regulations:

a) Collection rates for environmental protection fees for domestic wastewater as prescribed in Clause 1, Article 6 of this Decree (if necessary).

b) Retention ratios for environmental protection fees for domestic wastewater as prescribed in Clause 1, Article 9 of this Decree.

3. Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial People's Committees under central administration shall be responsible for enforcing this Decree./.

 

 

 

 

ANNEX

(Attached to Government Decree No. 53/2020/NĐ-CP

dated May 5, 2020)

 

 

 

 

Form No. 01

 

 

DECLARATION OF PAYMENT OF ENVIRONMENTAL PROTECTION FEES FOR DOMESTIC WASTEWATER

Year ...

Respected (name of fee collection agency) ...

Name of entity paying the fee: .........................

Address: …..........................

Phone: ………………2. Intellectual Property Rights Owner:……………..Email: ………...………...

Bank account number: ………………………………………… at bank: …………………………………….......................................................................

 

Amount of environmental protection fee for domestic wastewater payable to the state budget (written in words): ………………………………………………………

I hereby certify that the information declared above is complete and accurate./.

 

 

 

 

Form No. 02

 

DECLARATION OF PAYMENT OF ENVIRONMENTAL PROTECTION FEES FOR INDUSTRIAL WASTEWATER
Year ...

Respected Department of Natural Resources and Environment ...

 

1. Name of Rural Industrial Enterprise (

Name of fee payer: ...

Address: …

Phone: ... Fax: ... Email: ..................................

Bank account number: ………………………… at bank: ……………………..…..

Production and processing sector: ………………….........................................………

Average daily water usage (m³): ……………………………….

Wastewater treatment method: ……………………………………......………….

Annual average wastewater volume for fee calculation (m³/day): …………………….

II. INFORMATION ON ACTIVITIES IN THE QUARTER FOR FEE CALCULATION

1. Fixed fee payable this period: f = ………..................................………VND

2. Variable fee payable in the quarter:

a) Total wastewater volume in the quarter (m³): ……………..........................…………

Basis for declaring total wastewater volume in the quarter: ………………..............……

b) Pollutant parameter concentration in wastewater for fee calculation:

 

c) Variable fee payable in the quarter: Cq = …………….............…………VND

3. Amount payable to the state budget:

 

 

III. THE AMOUNT OF ENVIRONMENTAL PROTECTION FEE FOR INDUSTRIAL WASTEWATER TO BE PAID INTO THE STATE BUDGET THIS PERIOD IS………………….....….

(in words)……………………….............................................................….

I certify that the information declared above is accurate with the actual operation of the unit./.

 

 

 

 

Implementation Report of Production Projects of Supporting Industry Products Confirmed with Incentives

 

NOTICE ON PAYMENT OF ENVIRONMENTAL PROTECTION FEE

FOR INDUSTRIAL WASTEWATER

Prepared and sent to the Vietnam Deposit Insurance Corporation before the premium payment deadline by ten days

Name of Business Owner:

Name of fee payer: ..................

Address: …

On the basis of the Declaration Form for environmental protection fee for industrial wastewater of the quarter … year …. of the unit and the result of verification, the Department of Natural Resources and Environment hereby notifies the amount of environmental protection fee for industrial wastewater that the unit must pay this quarter as follows:

 

 

The amount of environmental protection fee for industrial wastewater payable to the State budget (in words):………………………..........................

The unit is required to pay the amount of money as notified above into the Treasury of the State …, organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.Account number: ….

Deadline for payment before the date ……….. month……….. Year ...

 

 

 

 

Form number 04

 

NOTICE ON PAYMENT OF ENVIRONMENTAL PROTECTION FEE

FOR INDUSTRIAL WASTEWATER

Prepared and sent to the Vietnam Deposit Insurance Corporation before the premium payment deadline by ten days

 

 

On the basis of the Declaration Form for payment of environmental protection fee for industrial wastewater of the quarter ... year …of …(Name of the fee payer) ...

Address: …

The Ministry of Public Security/The Ministry of National Defense determines the amount of environmental protection fee for industrial wastewater of …..(Name of the fee payer)… to be paid this quarter as follows:

 

 

The amount of environmental protection fee for industrial wastewater payable to the State budget (in words):……………………………………..

The unit is required to pay the amount of money as notified above into the Treasury of the State …, account number: …

Deadline for payment before the date ….......... month ….......... Year ...……

We request the Department of Natural Resources and Environment to monitor the payment of the above fee by ... (Name of the fee payer)…and compile the data, report as prescribed./.