Circular 02/2022/TT-BTC on appraisal charges for grant of environmental permits by central agencies

CIRCULAR

Prescribing the rates, collection, remittance, management and use of the appraisal charges for grant of environmental permits by central agencies

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

Pursuant to the Law on Environmental Protection dated November 17, 2020;

Pursuant to the Law on Tax Administration dated June 13, 2019;

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 Charges and Fees;

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. 08/2022/ND-CP dated January 10, 2022, detailing a number of articles of the Law on Environmental Protection;

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 the appraisal charges for grant of environmental permits by central agencies.

Article 1. Scope of regulation and subjects of application

1. This Circular prescribes the rates, collection, remittance, management and use of the appraisal charges for the grant, re-grant and adjustment of environmental permits by central agencies.

2. This Circular applies to: organizations and individuals paying charges; organizations collecting charges; and other organizations and individuals involved in the collection, remittance, management and use of the appraisal charges for the grant, re-grant and adjustment of environmental permits by central agencies.