Circular No. 60/1998/TT-BTC guides the regime for collecting environmental standard certification fees for issuance and extension for business establishments. The document stipulates the fee levels, collection and payment organizations, procedures, and deadlines for paying the fees into the state budget.
适用范围
Organizations and individuals engaged in production, business, and services (business establishments) apply for issuance or extension of environmental standard certification.
要点
- Business establishments must pay fees: VND 300,000 per certificate for environmental impact assessment report preparation; VND 150,000 per certificate for environmental activity declaration form preparation.
- Business establishments must pay extension fees for environmental certification: VND 150,000 per application for type A and VND 80,000 per application for type B.
- Fees are collected in Vietnamese Dong, immediately upon submission of the application and dossier for certification issuance or extension; the collecting agency must issue a receipt.
- State management agencies on the environment are responsible for declaring and paying the fees into the state budget in accordance with regulations.
- Procedures for declaring and paying fees into the state budget are carried out monthly within the first ten days of the following month.
🌐 本文件的社会影响
- Positive impact: Business establishments will comply better with environmental regulations.
- Negative impact: Business establishment costs increase, affecting profits.
- Benefit: Helps protect the environment more effectively through fee collection.
- Cost: Business establishments must pay additional fees for issuing and extending environmental certification.
❓ 常见问题
How much must a business establishment pay when applying for an environmental certification?
Business establishments must pay VND 300,000 per certificate for environmental impact assessment report preparation and VND 150,000 per certificate for environmental activity declaration form preparation.
How much must a business establishment pay when extending an environmental certification?
If it is type A, the business establishment must pay VND 150,000 per application; if it is type B, the business establishment must pay VND 80,000 per application.
What is the deadline for paying fees into the state budget?
The fee collecting agency must declare and pay the fees into the state budget within fifteen days from the tenth day of the following month.
Are fees collected in Vietnamese Dong or foreign currency?
Fees are collected in Vietnamese Dong.
When can business establishments pay fees into the state budget?
Business establishments must pay the fees into the state budget within fifteen days from the tenth day of the following month.
全文
CIRCULAR
Guidelines for the Collection of Fees for Issuing and Renewing Environmental Standard Certificates
Pursuant to Article 7, Article 37 of the Environmental Protection Law dated December 27, 1993;
Pursuant to Decree 175/CP dated October 18, 1994 of the Government guiding the implementation of the Environmental Protection Law;
Pursuant to Decision 276/CT dated July 28, 1992 of the Chairman of the Council of Ministers on the unified management of various types of fees and charges and Circular No. 4624/KTTH dated September 16, 1997 of the Government Office regarding the collection of environmental permit fees;
The Ministry of Finance issues guidelines for the collection of fees for issuing and renewing environmental standard certificates as follows:
I. PAYERS:
Organizations and individuals engaged in production, business, and services (hereinafter referred to collectively as business entities) requesting state administrative agencies responsible for the environment to issue or renew environmental standard certificates (hereinafter referred to collectively as environmental certificates) must pay the prescribed fees under this Circular.
II. AMOUNT OF COLLECTION:
1. Fee levels for issuing environmental certificates are as follows:
a. Business entities required to conduct an assessment and prepare an environmental impact report: VND 300,000/certificate (three hundred thousand dong per certificate).
b. Business entities required to prepare a declaration of business activities affecting the environment: VND 150,000/certificate (one hundred fifty thousand dong per certificate).
2. Fee levels for renewing environmental certificates are as follows:
a. Renewal of the type of environmental certificate mentioned in paragraph a, point 1, of this section: VND 150,000/certificate/time (one hundred fifty thousand dong per certificate per renewal). b. Renewal of the type of environmental certificate mentioned in paragraph b, point 1, of this section: VND 80,000/certificate/time (eighty thousand dong per certificate per renewal).
III. COLLECTION AND PAYMENT:
1. Organizing agency for fee collection:
State administrative agencies responsible for the environment, pursuant to Decree No. 175/CP dated October 18, 1994 of the Government, in the course of performing their functions and duties, shall be responsible for:
a. Declaring and paying fees to the provincial or municipal Tax Bureau where the collecting agency is located, in accordance with the provisions of this Circular.
b. Collecting fees for issuing environmental certificates in accordance with the provisions of this Circular; publicly announcing the fee rates and procedures for fee collection at the location where the fees are collected, in accordance with the provisions of this Circular.
c. Paying the full amount due into the state budget within the deadline specified by the tax authority.
d. Maintaining accounting records, vouchers, and reports on the collection and payment of fees and using the appropriate receipt forms in accordance with current state regulations on accounting and statistics.
2. Fees for issuing and renewing environmental certificates shall be collected in Vietnamese dong and shall be paid immediately when organizations or individuals submit applications and supporting documents for issuance or renewal of environmental certificates. When collecting fees, the collecting agency must issue a receipt for the amount collected, which must be accurately recorded on the receipt issued by the Ministry of Finance (General Department of Taxation).
3. The fees for issuing and renewing environmental certificates are part of the state budget revenue and must be fully remitted into the state budget and allocated among different levels of the budget according to the provisions of the State Budget Law.
Procedures for declaring and paying fees and charges into the state budget are as follows:
Each month, within the first ten days of the month, the agency collecting fees for issuing and renewing environmental certificates must declare the amount of fees collected and the number of receipts used in the previous month to the directly managing tax authority. The tax authority will verify and check the declaration and notify the collecting agency of the amount due, the deadline for payment of the fees collected in the previous month, according to the corresponding chapter, category, and item, and Item 50 of the State Budget Schedule. The deadline for paying fees into the state budget in the month indicated in the notification shall not exceed the fifteenth day of the following month.
Based on the notification from the tax authority, the collecting agency shall remit the funds into the state budget at the Treasury where the collecting agency is located.
4. The preparation and settlement of the budget for the collection of fees for issuing and renewing environmental certificates shall be carried out in accordance with the State Budget Law and current financial and accounting regulations. All funding for the activities of assessing, issuing, and renewing environmental certificates shall be provided by the state budget according to the approved annual budget.
For subordinate agencies under the Ministry of Science, Technology, and Environment, they must annually prepare a budget for income and expenditure related to environmental certificates and send it to the Ministry of Science, Technology, and Environment, which will consolidate it into the Ministry's budget plan and send it to the Ministry of Finance for consolidation into the national budget plan (annual budget sent before August 15 of the preceding year).
For the financial budgets of local fee collection units, they should be submitted to the Provincial Department of Science, Technology, and Environment and the Provincial Department of Finance and Price (annual budget sent before August 10 of the preceding year) for the Provincial Department of Finance and Price to prepare the local budget plan to be submitted to the People's Committee of the province.
IV. IMPLEMENTATION ORGANIZATION:
1. Provincial Tax Bureaus have the responsibility to guide, inspect, and urge agencies collecting fees for issuing and renewing environmental certificates to organize the collection of fees, declare and pay fees into the state budget, maintain accounting books and vouchers in accordance with the prescribed regulations, and provide sufficient receipts for fees and charges to the collecting agencies as required by the fee collection process.
2. This Circular takes effect fifteen days after its date of signature and abolishes all previous regulations on fees for issuing and renewing environmental certificates that conflict with this Circular.
Any difficulties encountered during implementation should be promptly reported to the Ministry of Finance for research and resolution./.
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