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

__________

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.

Article 2. Charge payers and charge-collecting organizations

1. Organizations and individuals that request competent state agencies at the central level to appraise for the grant, re-grant and adjustment of environmental permits are charge payers according to the provisions of this Circular.

2. The Ministry of Natural Resources and Environment, the Ministry of Public Security, the Ministry of National Defence or state agencies under the 03 Ministries assigned to appraise for the grant, re-grant and adjustment of environmental permits under the law are charge-collecting organizations specified in this Circular.

Article 3. Charge rates

The appraisal charge rates for the grant, re-grant and adjustment of environmental permits by central agencies shall be specified in the Tariff of charge rates for grant of environmental permits issued together with this Circular.

Article 4. Charge declaration, collection and remittance

1. The charge payer shall pay the appraisal charge within 10 working days from the date of submitting the dossier of request for a grant, re-grant or adjustment of the environmental permit. 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. By the 5^th 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.

3. 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.

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 organizations based on state budget expenditure norms under the law.

2. Charge-collecting organizations being state 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 Charges and Fees shall be allowed to retain 90% of collected charges amounts to cover expenditure contents prescribed in Article 5 of the Government’s Decree No. 120/2016/ND-CP; and remit the remaining 10% into the state budget according to the corresponding chapters, sub-items of the current State Budget Index.

Article 6. Effect

1. This Circular takes effect on January 11, 2022.

2. This Circular annuls:

a) The Circular No. 59/2017/TT-BTC dated June 13, 2017 of the Minister of Finance, prescribing the rates, collection, remittance, management and use of appraisal charges for grant of hazardous waste treatment permits.

b) The Circular No. 62/2017/TT-BTC dated June 19, 2017 of the Minister of Finance, prescribing the rates, collection, remittance, management and use of charges granting certifications of eligibility for environmental protection in the import of scraps for use as production materials.

3. Other contents relating to the collection, remittance, management, use, documents for charge collection and publicity of collection regimes on appraisal charges for grant of environmental permits that are not mentioned in this Circular must comply with the Law on Charges and Fees; 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, 2016 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.

4. In case the legal documents referred to in this Circular are amended, supplemented or replaced, the amending, supplementing or replacing documents shall prevail.

5. 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 APPRAISAL CHARGE FOR GRANT OF ENVIRONMENTAL PERMITS

(Promulgated together with the Minister of Finance’s Circular No. 02/2022/TT-BTC dated January 11, 2022)

_______

1. Appraisal charge for the grant, re-grant of environmental permits

a) For group-I projects or establishments (except for projects or establishments specified at Points 2 and 3 below): VND 50 million/permit.

b) For group-II projects or establishments; or projects or establishments located in the area of ​​02 or more provincial-level administrative units or located on the sea where the administrative management responsibility of provincial-level People's Committee has not yet been determined: VND 45 million/permit.

2. Appraisal charges for the grant, re-grant of environmental permits for projects or establishments that provide hazardous waste treatment services

3. Appraisal charges for the grant, re-grant of environmental permits for projects or establishments that import scrap for use as raw production materials have come into operation

4. Appraisal charge for adjustment of environmental permits: VND 15 million/permit/project/establishment.

5. The above charge rates shall be calculated according to the time of appraisal, grant, re-grant and adjustment of the environmental permit. The charge rates shall not include travel expenses of actual inspection teams at the establishment and the cost of sampling and analyzing waste samples according to regulations.

6. In case projects or establishments submit an application for the grant, re-grant or adjustment of environmental permits with many contents requested to be licensed (including hazardous waste treatment service provision, import of scrap for use as raw production materials and other contents): The charge rate shall be determined as the highest charge for the project or establishment specified at Points 1, 2 and 3 of the Tariff of appraisal charge for grant environmental permits.

7. Grouping of projects, establishments, types of scrap, and waste treatment equipment shall comply with the Law on Environmental Protection and the Government’s Decree No. 08/2022/ND-CP dated January 10, 2022 detailing a number of articles of the Law on Environmental Protection.