Circular 07/2023/TT-BTC charges for appraisal of environmental remediation and rehabilitation plans by central agencies

CIRCULAR

Providing the rates, collection, remittance, management and use of the charge for appraisal of environmental remediation and rehabilitation plans by central agencies

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

Pursuant to the November 17, 2010 Mineral Law;

Pursuant to the June 25, 2015 Law on the State Budget;

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

Pursuant to the Government's Decree No. 120/2016/ND-CP of August 23, 2016, detailing and guiding the implementation of a number of articles of the Law on Charges and Fees (below referred to as Decree No. 120/2016/ND-CP);

Pursuant to the Government's Decree No. 126/2020/ND-CP of October 19, 2020, detailing a number of articles of the Law on Tax Administration (below referred to as Decree No. 126/2020/ND-CP); and the Government's Decree No. 91/2022/ND-CP of October 30, 2022, amending and supplementing a number of articles of the Government's Decree No. 126/2020/ND-CP of October 19, 2020, detailing a number of articles of the Law on Tax Administration (below referred to as Decree No. 91/2022/ND-CP);

Pursuant to the Government's Decree No. 08/2022/ND-CP of January 10, 2022, detailing a number of articles of the Law on Environmental Protection (below referred to as Decree No. 08/2022/ND-CP);

Pursuant to the Government’s Decree No. 87/2017/ND-CP of July 26, 2017, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Tax Policy Department;

The Minister of Finance promulgates the Circular providing the rates, collection, remittance, management and use of the charge for appraisal of environmental remediation and rehabilitation plans by central agencies.

Article 1. Scope of regulation and subjects of application

1. This Circular provides the rates, collection, remittance, management and use of the charge for appraisal of environmental remediation and rehabilitation plans by central agencies as specified in Article 36 of Decree No. 08/2022/ND-CP.

2. This Circular applies to charge payers; charge-collecting organizations; and other organizations and individuals involved in collection and remittance of the charge for appraisal of environmental remediation and rehabilitation plans by central agencies.

Article 2. Charge payers and charge-collecting organizations

1. Charge payers are organizations and individuals that request central-level competent agencies to appraise environmental remediation and rehabilitation plans.

2. The Ministry of Natural Resources and Environment or state agencies assigned by the Ministry of Natural Resources and Environment to appraise environmental remediation and rehabilitation plans shall organize the appraisal charge collection in accordance with this Circular.

Article 3. Charge rates

Charge rates for appraisal of environmental remediation and rehabilitation plans are provided as follows:

Article 4. Charge declaration and remittance

1. Charge payers shall pay the charge at the rates specified in Article 3 of this Circular to charge-collecting organizations upon submission of dossiers of request for appraisal of environmental remediation and rehabilitation plans in the forms specified in the Minister of Finance’s Circular No. 74/2022/TT-BTC of December 22, 2022, providing forms of and time limit for collection, payment and declaration of charges and fees falling within the Ministry of Finance’s competence (below referred to as Circular No. 74/2022/TT-BTC).

2. No later than the 5^th of every month, charge-collecting organizations shall deposit the collected charge amounts of the previous month into the account of charge amounts awaiting remittance into the state budget which is opened at the State Treasury. Charge-collecting organizations shall carry out declaration, collection, remittance and final settlement of the charge in accordance with Circular No. 74/2022/TT-BTC.

Article 5. Charge management and use

1. Charge-collecting organizations shall remit 100% of the collected charge amounts into the state budget. Expenses for appraisal and charge collection activities shall be included in the state budget estimates of charge-collecting organizations according to the regime and norms of state budget expenditures in accordance with law.

2. For a charge-collecting organization being a state agency that is allowed to have their operating expenses covered by charge revenues under Clause 1, Article 4 of Decree No. 120/2016/ND-CP, it may retain 70% of the total collected charge amount to cover appraisal and charge collection expenses and shall remit the remaining 30% into the state budget.

a/ The retained charge amounts shall be managed and used under Article 5 of Decree No. 120/2016/ND-CP, in which, other expenses related to appraisal and charge collection, including also expenses for inspection and evaluation at the facilities and project locations, and for organization of meetings of appraisal councils (expenses for collection of opinions, preparation of appraisal remark sheets and appraisal reports), must comply with the expense levels specified in the Minister of Finance’s Circular No. 02/2017/TT-BTC of January 6, 2017, guiding the management of non-business funds for environmental protection.
  b/ After making final settlement of revenues and expenditures under regulations, the retained charge amounts which have not yet been used up in a year may be carried forward to the subsequent year for further spending under regulations; after 2 years from the time of the carrying-forward, if there is no arising task to be covered by the carried-forward amount, such amount  shall be fully remitted into the state budget.

Article 6. Implementation provisions

1. This Circular takes effect on March 20, 2023.

2. This Circular annuls the Minister of Finance’s Circular No. 35/2017/TT-BTC of April 25, 2017, providing the rates, collection, remittance, management and use of the charge for appraisal of environmental remediation and rehabilitation plans and supplemented environmental remediation and rehabilitation plans by central agencies.

3. Other matters related to appraisal charge collection, remittance, management and use, receipts, and publicity of the appraisal charge collection regime which are not mentioned in this Circular must comply with the Law on Charges and Fees; Decree No. 120/2016/ND-CP ; the Law on Tax Administration; Decree No. 126/2020/ND-CP; Decree No. 91/2022/ND-CP; the Government’s Decree No. 11/2020/ND-CP of January 20, 2020, providing the State Treasury-related administrative procedures; the Government’s Decree No. 123/2020/ND-CP of October 19, 2020, on invoices and documents; and the Minister of Finance’s Circular No. 78/2021/TT-BTC of September 17, 2021, guiding the implementation of a number of articles of the June 13, 2019 Law on Tax Administration and the Government’s Decree No. 123/2020/ND-CP of October 19, 2020, on invoices and documents.

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

5. Any problems arising in the course of implementation of this Circular should be promptly reported to the Ministry of Finance for study and additional guidance.-

For the Minister of Finance
Deputy Minister

CAO ANH TUAN