Circular No. 56/2018/TT-BTC stipulates the level of collection, collection system, payment, management, and use of fees for environmental impact assessment reports reviewed by central agencies.

 CIRCULAR

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

fees for reviewing environmental impact assessment reports conducted by

central agencies

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Pursuant to the Law on Fees and Registration Fees dated November 25, 2015;

On the basis of Decision No. 130/2007/QĐ-TTg dated August 2, 2007, issued by the Prime Minister, concerning some mechanisms and financial policies for investment projects under the Clean Development Mechanism;

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

Pursuant to Decree No. 18/2015/NĐ-CP dated February 14, 2015 of the Government on environmental protection planning, strategic environmental assessment, environmental impact assessment, and environmental protection plans;

Pursuant to Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

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

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

Article 1. Scope of Regulation and Applicability

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

2. This Circular applies to agencies, organizations, and individuals paying fees; organizations collecting fees; and other organizations and individuals related to the collection and payment of fees for reviewing environmental impact assessment reports.

Article 2. Fee Payers and Fee Collecting Organizations

1. The fee payer is agencies, organizations, and individuals requesting central competent authorities to review environmental impact assessment reports. The fee payer shall pay the review fee during the period from the time of submitting the application for review or re-review until before the meeting of the Review Board. The fee shall be paid directly to the organization collecting the fee or deposited into the fee account awaiting deposit into the state budget opened at the State Treasury.

2. Organizations collecting fees include:

a) The General Department of Environment under the Ministry of Natural Resources and Environment;

b) Agencies assigned by ministries and ministerial-level agencies to review environmental impact assessment reports.

Article 3. Level of Fees

The level of fees for reviewing environmental impact assessment reports is specified in the Fee Schedule attached to this Circular.

Article 4. Declaration and Payment of Fees

1. By the fifth day of each month, fee collection organizations must deposit the collected fee amount of the previous month into the account for pending budget payments opened at the State Treasury.

2. Organizations collecting fees shall declare and pay the collected fees monthly and settle accounts annually according to the guidance provided in Clause 3, Article 19 and Clause 2, Article 26 of Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance guiding the implementation of certain provisions of the Law on Tax Administration; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration, and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government. Organizations collecting fees shall pay the fees into the state budget (central budget) according to the chapters, sections, and sub-sections of the State Budget Classification.

Article 5. Management and use of fees

1. Organizations collecting fees shall pay 100% of the collected fees into the state budget. The costs for conducting reviews and collecting fees shall be covered by the state budget within the organizational budget according to the state budget expenditure regulations.

2. In cases where the organization collecting fees is a state agency subject to cost allocation from fee revenue according to Clause 1, Article 4 of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges, it may retain 90% of the total actual collected review fees to cover the costs of review activities and fee collection, and pay 10% into the state budget. The retained funds shall be managed and used according to Article 5 of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges; including all other expenses related to performing tasks, services, and fee collection, such as inspection and evaluation costs at facilities, project sites, and meetings of the Review Board (costs for obtaining opinions, review comments, and review reports); expense levels as prescribed in Circular No. 02/2017/TT-BTC dated January 6, 2017 of the Minister of Finance guiding the management of environmental protection service funding and any subsequent amendments or replacements.

Article 6. Implementation organization and enforcement provisions

1. This Circular takes effect from August 10, 2018 and replaces Circular No. 195/2016/TT-BTC dated November 8, 2016 of the Minister of Finance on the level of fees, collection, payment, management, and use of fees for reviewing environmental impact assessment reports and detailed environmental protection plans conducted by central authorities.

2. Other contents related to the collection, payment, management, use, receipt vouchers, and publicizing the fee collection system for reviewing environmental impact assessment reports not mentioned in this Circular shall be implemented according to the Law on Fees and Charges; Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges; Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance guiding the implementation of certain provisions of the Law on Tax Administration; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government; Circular No. 303/2016/TT-BTC dated November 15, 2016 of the Minister of Finance guiding the printing, issuance, management, and use of various types of receipts for fees and charges belonging to the state budget and any subsequent amendments or replacements.

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

FEE SCHEDULE FOR REVIEWING

ENVIRONMENTAL IMPACT ASSESSMENT REPORTS

(Attached to Circular No. 56/2018/TT-BTC dated June 25, 2018)

of the Minister of Finance)

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Note:

1. The fee for re-reviewing an environmental impact assessment report is 50% of the initial review fee corresponding to the schedule above.

2. Project Group

a) Group 1. Civil construction projects.

b) Group 2. Infrastructure projects (excluding transportation projects).

c) Group 3. Agricultural, forestry, fishery, and water conservancy projects.

d) Group 4. Transportation projects.

e) Group 5. Industrial projects.

g) Group 6. Waste treatment and environmental improvement projects and other projects (not included in Groups 1, 2, 3, 4, and 5 above).

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

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