Decree No. 67/2003/ND-CP on Environmental Protection Fee for Wastewater

DECREE

Regarding environmental protection fees for wastewater

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THE GOVERNMENT

Pursuant to the Law on Organization of the Government dated December 25, 2001;

On the basis of the Environmental Protection Law dated December 27, 1993;

Pursuant to the Water Resources Law dated May 20, 1998;

Pursuant to the Fees and Charges Ordinance dated August 28, 2001;

To limit environmental pollution from wastewater, promote the efficient use of clean water, and generate funds for the Environmental Protection Fund to implement environmental protection and remediation activities;

At the proposal of the Minister of Finance,

DECREE:

Chapter 1:

GENERAL PROVISIONS

Article 1. This Decree stipulates the environmental protection fee for wastewater; the collection, payment, management, and utilization of the environmental protection fee for wastewater.

Article 2.

1. The subjects liable for the environmental protection fee for wastewater under this Decree are industrial wastewater and domestic wastewater.

2. Industrial wastewater is wastewater discharged into the environment from industrial production facilities, agricultural product processing facilities, forestry product processing facilities, and seafood processing facilities.

3. Domestic wastewater is wastewater discharged into the environment from households and other organizations not covered by Clause 2 of Article 4 of this Decree.

Article 3. Organizations and households with wastewater as defined in Article 4 of this Decree are the payers of the environmental protection fee for wastewater.

Article 4. The environmental protection fee for wastewater shall not be collected in the following cases:

1. Water discharged from hydropower plants, circulating water in power plants;

2. Seawater used for salt production that is discharged;

3. Domestic wastewater from households in areas where the State is implementing a price subsidy policy to ensure appropriate water prices for economic and social life;

4. Domestic wastewater from households in rural communes and places without clean water supply systems.

Article 5. In case international treaties to which the Socialist Republic of Vietnam has acceded or joined provide different provisions than those set forth in this Decree, the provisions of such international treaties shall apply.

Chapter 2:

AMOUNTS OF COLLECTION, PAYMENT REGIME, MANAGEMENT AND USE OF ENVIRONMENTAL PROTECTION FEES FOR WASTEWATER

Article 6. The amounts of the environmental protection fee for wastewater are specified as follows:

1. The amount of the environmental protection fee for domestic wastewater is calculated as a percentage (%) of the selling price of 1 cubic meter (m³ ) of clean water, but not exceeding 10% (ten percent) of the selling price of clean water excluding value-added tax. For domestic wastewater discharged from organizations and households self-extracting water for use (excluding households in areas without clean water supply systems), the amount of the fee is determined based on each user, taking into account the average quantity of water used by one person in the locality where extraction occurs and the average price of supplying 1 m³ of clean water in the locality.

2. The amount of the environmental protection fee for industrial wastewater is calculated based on each pollutant as follows:

Article 7.

1. Based on the provisions regarding the amount of the environmental protection fee for domestic wastewater in Clause 1 of Article 6 of this Decree and the socio-economic conditions, living standards, and income levels of the people in the locality, the People's Councils of provinces and centrally-administered cities decide specifically on the amount of the environmental protection fee for domestic wastewater applicable to each area and type of subject in their localities.

2. Based on the framework of the amount of the environmental protection fee for industrial wastewater prescribed in Clause 2 of Article 6 of this Decree, the Ministry of Finance shall coordinate with the Ministry of Natural Resources and Environment to specify the amount of the environmental protection fee for each pollutant in industrial wastewater suitable for each receiving environment and industry; guide the determination of the amount of the environmental protection fee for industrial wastewater payable by the payer.

Article 8. The environmental protection fee for wastewater is a revenue item of the state budget, which shall be managed and used as follows:

1. A portion of the collected fees shall be retained by the agency or unit directly collecting the fees to cover the costs of fee collection; cover the costs of evaluating, sampling, and analyzing wastewater for periodic or spot checks of industrial wastewater from the second discharge onwards.

2. The remainder shall be deposited into the state budget and allocated among various levels of the budget as follows:

a) The central budget shall enjoy 50% to supplement the operating capital of the Vietnam Environmental Protection Fund pursuant to Decision No. 82/2002/QĐ-TTg dated June 26, 2002 of the Government Chairman on the establishment, organization, and operation of the Vietnam Environmental Protection Fund;

b) The local budget shall enjoy 50% to be used for environmental protection, new investments, drainage ditch dredging, maintenance, and repair of the drainage system at the local level.

3. The Ministry of Finance shall provide detailed guidance on the management and use of the environmental protection fee for wastewater as stipulated in this Article.

Article 9. The cost of evaluating, sampling, and analyzing wastewater for the first time to determine the amount of the environmental protection fee for industrial wastewater shall be borne by the state budget.

The Ministry of Natural Resources and Environment shall prescribe the evaluation, sampling, and analysis of industrial wastewater to determine the amount of the fee payable according to this Decree.

Article 10.

1. The payers of the environmental protection fee for domestic wastewater have the obligation to pay the full amount of the environmental protection fee for wastewater to the clean water supplier on time. Monthly, the clean water supplier has the obligation to deposit the collected fees into the state budget after deducting the portion of fees retained according to Clause 1 of Article 8 of this Decree.

2. The payers of the environmental protection fee for industrial wastewater have the obligations:

a) To declare the amount of the fee payable quarterly to the Department of Natural Resources and Environment at the location where the wastewater is discharged in accordance with regulations and ensure the accuracy of the declaration;

b) To pay the full amount of the fee payable into the environmental protection fee account for wastewater at the local State Treasury as notified;

c) To settle the annual fee payable with the Department of Natural Resources and Environment.

Article 11. The Department of Natural Resources and Environment shall be responsible for reviewing the declaration of the environmental protection fee for industrial wastewater, issuing notices of the amount of the fee payable, organizing the collection and deposit of the collected fees into the state budget, and settling the annual environmental protection fee for industrial wastewater payable by the payer.

Article 12. Annually, within 60 days from January 1st of the Gregorian calendar year, the clean water supplier and the Department of Natural Resources and Environment must complete the settlement of the collection, payment, management, and use of the collected fees in the previous year with the tax authority in accordance with the prescribed regulations.

Article 13. The tax authority shall be responsible for inspecting, urging, settling the collection, payment, management, and utilization of environmental protection fees for wastewater from water supply units and the Department of Natural Resources and Environment.

Chapter 3:

IMPLEMENTING PROVISIONS

Article 14. Complaints, denunciations, and the handling of complaints and denunciations regarding the collection, payment, management, and utilization of environmental protection fees for wastewater under this Decree shall be carried out in accordance with the provisions of the laws on complaints and denunciations and the laws on fees and charges.

Article 15. Entities subject to the payment of environmental protection fees for wastewater that violate the provisions of this Decree shall be subject to violations according to the provisions of the laws on fees and charges. If there are violations of both the laws on environmental protection and the laws on water resources, they shall also be subject to violations according to the provisions of the laws on environmental protection and the laws on water resources.

Article 16. This Decree shall take effect from January 1, 2004.

Article 17. The Ministry of Finance shall take the lead and coordinate with the Ministry of Natural Resources and Environment to guide the implementation of this Decree.

Article 18. The Ministers, Heads of ministerial-level agencies, Heads of government agencies, Chairpersons of People's Committees of provinces and centrally governed cities are responsible for implementing this Decree./.