THE MINISTRY OF FINANCE
_______ No. 01/2022/TT-BTC | THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
_________________________ Hanoi, January 11, 2022 |
CIRCULAR
Prescribing the rates, collection, remittance, management and use of charge for exploiting and using the water source by central agencies
___________
Pursuant to the Law on Fees and Charges dated November 25, 2015;
Pursuant to the Law on Environmental Protection dated June 23, 2014;
Pursuant to the Law on Tax Administration dated June 13, 2019;
Pursuant to the Law on the State Budget dated June 25, 2015;
Pursuant to the Law on Water Resources dated June 21, 2012;
Pursuant to the Government's Decree No. 201/2013/ND-CP dated November 27, 2013, on detailing the implementation of a number of articles of the Law on Water Resources;
Pursuant to the Government's Decree No. 120/2016/ND-CP dated August 23, 2016, detailing and guiding the implementation of a number of articles of the Law on Fees and Charges;
Pursuant to the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration;
Pursuant to the Government’s Decree No. 87/2017/ND-CP dated July 26, 2017, on defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the request of the Director of the Tax Policy Department;
The Minister of Finance promulgates the Circular prescribing the rates, collection, remittance, management and use of charge for exploiting and using the water source by central agencies.
Article 1. Scope of regulation and subjects of application
1. This Circular prescribes the rates, collection, remittance, management and use of charge for exploiting and using the water source which is appraised by central agencies, including:
a) The appraisal charge of projects, reports on exploration and assessment of reserves, exploitation and use of groundwater.
b) The appraisal charge of dossiers and conditions for the practice of groundwater drilling.
c) The appraisal charge of projects on exploitation and use of surface water and seawater.
2. This Circular applies to organizations and individuals paying charges; organizations collecting charges; and agencies, organizations and individuals involved in the appraisal and collection.
Article 2. Charge payers and charge-collecting organizations
1. Charge payers include agencies, organizations, individuals (including households) that request to grant, extension, adjustment of contents, re-grant of water resource and groundwater drilling practice permits.
The charge payers shall pay the appraisal charge when submitting the dossiers of request for the grant, extension, adjusting, or re-grant of permits. The charge shall be remitted directly to the charge-collecting organization or remitted into its State Treasury account of charges pending remittance into the state budget.
2. The Water Resources Management Department under the Ministry of Natural Resources and Environment is the charge-collecting organization specified in this Circular.
Article 3. Charge rates
The appraisal charge rates for exploiting and using the water source by central agencies shall be specified in the Tariff issued together with this Circular.
Article 4. Charge declaration, remittance
1. By the 5th of every month at the latest, the charge-collecting organization shall deposit the collected charge amount in the previous month to its State Treasury account of charges pending remittance into the state budget.
2. Charge-collecting organizations shall declare and remit the collected charge amounts on a monthly basis and finalize such amounts on an annual basis under the Law on Tax Administration, the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration. Charge-collecting organizations shall pay the collected charge according to the rate specified in Article 5 of this Circular into the state budget according to the corresponding chapters, sub-items of the State Budget Index.
Article 5. Charge management and use
1. Charge-collecting organizations shall fully remit the collected charge amounts into the state budget. Expenses for the performance of the appraisal and charge collection shall be included in state budget estimates of charge-collecting organization based on state budget expenditure norms as prescribed by law.
2. Charge-collecting organizations being agencies that have their operating expenses covered by charge collection sources under Clause 1, Article 4 of the Government's Decree No. 120/2016/ND-CP dated August 23, 2016, detailing and guiding the implementation of a number of articles of the Law on Fees and Charges, shall be allowed to retain 50% of collected charges amounts to cover expenditure for appraisal and charge collection; and remit the remaining 50% into the state budget; the remaining charge shall be managed and used under Article 5 of the Decree No. 120/2016/ND-CP, in which, other expenses related to appraisal and charge collection include expenses for on-site inspection and organization of appraisal council meetings (such as expenses for conferences, surveys, collection of opinions, comments, and appraisal reports).
Article 6. Implementation provisions
1. This Circular takes effect on February 25, 2022, replaces the Circular No. 270/2016/TT-BTC dated November 14, 2016, of the Minister of Finance, prescribing the rates, collection, remittance, management, and use of the charge for the appraisal for grant of permits for exploration, exploitation, and use of water resources; discharge of wastewater into receiving waters and practice of groundwater drilling by central agencies.
2. Other contents relating to the collection, remittance, management and use, documents for charge collection and publicity of collection regimes on appraisal charges that are not mentioned in this Circular must comply with the Law on Fees and Charges; the Decree No. 120/2016/ND-CP; the Law on Tax Administration; the Decree No. 126/2020/ND-CP, the Government’s Decree No. 11/2020/ND-CP of January 20, 2020, on administrative procedures concerning State Treasury operations; the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents; the Circular No. 303/2016/TT-BTC dated November 15, 2017 of the Minister of Finance, on guiding the printing, issuance, management and use of documents for the collection of charges and fees belonging to the state budget; the Circular No. 78/2021/TT-BTC dated September 17, 2021 of the Minister of Finance, guiding the implementation of a number of articles of the Law on Tax Administration dated June 13, 2019 and the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents.
3. In case the documents referred to in this Circular are amended, supplemented or replaced, the amending, supplementing or replacing documents shall prevail.
4. Any difficulties arising in the course of implementation should be promptly reported to the Ministry of Finance for consideration and guidance./.
For the Minister
The Deputy Minister
Vu Thi Mai
TARIFF OF CHARGE FOR EXPLOITING AND USING THE WATER SOURCE BY CENTRAL AGENCIES
(Promulgated together with the Minister of Finance’s Circular No. 01/2022/TT-BTC dated January 11, 2022)
No. | Particular | Rate (VND/dossier) |
1 | Appraisal of groundwater exploration project | |
a | Exploration project with water flow from 3,000 m3/day to less than 10,000 m3/day | 7,600,000 |
b | Exploration project with water flow from 10,000 m3/day to less than 20,000 m3/day | 10,600,000 |
c | Exploration project with water flow from 20,000 m3/day to 30,000 m3/day | 14,000,000 |
d | Exploration project with water flow over 30,000 m3/day | 16,400,000 |
2 | Appraisal of reports on exploration and assessment of groundwater reserves | |
a | Report on exploration with water flow from 3,000 m3/day to less than 10,000 m3/day | 9,400,000 |
b | Report on exploration with water flow from 10,000 m3/day to less than 20,000 m3/day | 12,000,000 |
c | Report on exploration with water flow from 20,000 m3/day to 30,000 m3/day | 14,400,000 |
d | Report on exploration with water flow over 30,000 m3/day | 17,000,000 |
3 | Appraisal of reports on current status of groundwater exploitation | |
a | Report on current status of groundwater exploitation with water flow from 3,000 m3/day to less than 10,000 m3/day | 8,000,000 |
b | Report on current status of groundwater exploitation with water flow from 10,000 m3/day to less than 20,000 m3/day | 11,200,000 |
c | Report on current status of groundwater exploitation with water flow from 20,000 m3/day to 30,000 m3/day | 15,000,000 |
d | Report on current status of groundwater exploitation with water flow over 30,000 m3/day | 18,400,000 |
4 | Appraisal of dossiers and conditions for large-scale groundwater drilling practice | 3,000,000 |
5 | Appraisal of surface water exploitation and use project | |
a | Surface water exploitation and use project for: agricultural production, aquaculture with flow from 2 m3/s to less than 10 m3/s; generating electricity with capacity from 2,000 kW to less than 10,000 kW; other purposes with flow from 50,000 m3/day to less than 100,000 m3/day | 12,800,000 |
b | Surface water exploitation and use project for: agricultural production with flow from 10 m3/s to 50 m3/s; generating electricity with capacity from 10,000 kW to 20,000 kW; other purposes with flow from 100,000 m3/day to 200,000 m3/day | 18,000,000 |
c | Surface water exploitation and use project for: agricultural production with flow over 50 m3/s; generating electricity with capacity over 20,000 kW; other purposes with flow over 200,000 m3/day | 23,400,000 |
d | Surface water exploitation and use project with important national works | 28,800,000 |
6 | Appraisal of seawater exploitation and use project | |
a | Exploration and use project with water flow from 100,000 m3/day to less than 500,000 m3/day | 12,800,000 |
b | Exploration and use project with water flow from 500,000 m3/day to less than 1,000,000 m3/day | 18,000,000 |
c | Exploration and use project with water flow from 1,000,000 m3/day to 2,000,000 m3/day | 23,400,000 |
d | Exploration and use project with water flow over 2,000,000 m3/day | 28,800,000 |
7 | Appraisal of projects and reports in case of a request for an extension, adjustment of contents or re-grant due to transfer of permits for exploitation and use of groundwater and surface water | 50% of the above charge |
8 | Appraisal of projects and reports in case of request for extension or adjustment of groundwater exploration permits; appraisal of dossiers and conditions in case of extension or adjustment of groundwater drilling practice permits | 30% of the above charge |
Note:
a) At Points 5 and 6 of the above Tariff: The appraisal charge of projects on exploitation and use of surface water and seawater shall be applied to cases where there are no exploitation works.
b) At Point 7 of the above Tariff: The charge rate shall be applied to cases of request for re-grant of permits due to the transfer of works for exploitation and use of groundwater or surface water. This does not apply to other cases of request for re-grant permits specified in Clause 1, Article 27 of the Government's Decree No. 201/2013/ND-CP dated November 27, 2013, on detailing the implementation of a number of articles of the Law on Water Resources./.
Vietnamese
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