Circular No. 56/2018/TT-BTC dated June 25, 2018 of the Ministry of Finance on prescribing rate of collection, regime for collection, payment, management and use of fee for appraisal of the environmental impact assessment report by the central regulatory body

THE MINISTRY OF FINANCE

Circular No. 56/2018/TT-BTC dated June 25, 2018 of the Ministry of Finance on prescribing rate of collection, regime for collection, payment, management and use of fee for appraisal of the environmental impact assessment report by the central regulatory body

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 State Budget dated June 25, 2015;

Pursuant to the Government s Decree No. 18/2015/ND-CP dated February 14, 2015, prescribing the environmental protection planning, strategic environment assessment, environmental impact assessment and environmental protection plan;

Pursuant to the Government s Decree No. 120/2016/ND-CP dated August 23, 2016 specifying and guiding the implementation of a number of articles of the Law on Fees and Charges;

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

Upon the request of the Director of the Tax Policy Department,

The Minister of Finance hereby issues the Circular prescribing rate of collection, regime for collection, payment, management and use of fee for appraisal of the environmental impact assessment report by the central regulatory body.

Article 1. Scope of adjustment and subjects of application

1. This Circular shall address the rate of collection, regime for collection, payment, management and use of fee for appraisal of the environmental impact assessment report by the central regulatory body.

2. This Circular shall apply to agencies, organizations or individuals paying fees; organizations collecting fees; other organizations or individuals related to collection and payment of fees for appraisal of the environmental impact assessment report.

Article 2. Fee-paying person and fee-collecting organization

1. The fee-paying person refers to any agency, organization or individual requesting the central competent authority to carry out the appraisal of the environmental impact assessment report.  The fee-paying person shall pay appraisal fees during the period from the date of submission of the request for appraisal or re-appraisal to the date before convening of the Appraisal Board.  Appraisal fees shall be directly paid to fee-collecting organizations, or transferred to the transactional accounts for remittance to the state budget which are opened at the State Treasury.  

2. Fee-collecting organizations shall include:

a) The Vietnam Environment Administration affiliated to the Ministry of Natural Resources and Environment;

b) Regulatory bodies authorized by Ministers and Ministry-level agencies to conduct the appraisal of the environmental impact assessment report.

Article 3. Rate of collection of fees

The rate of collection of fees for the appraisal of the environmental impact assessment report shall be regulated in the schedule of rates of collection of appraisal fees annexed to this Circular.

Article 4. Fee declaration and payment

1. Not later than 5^thday every month, fee-collecting organizations must send the amount of fee collected in the previous month to the transactional account for remitting fees to the state budget opened at the State Treasury.  

2. Fee-collecting organizations shall declare and pay fees collected on a monthly basis, and prepare the annual finalization under the guidance given in Clause 3 Article 19 and Clause 2 Article 26 of the Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance guiding the implementation of a number of articles of the Law on Tax Management; the Law on Amendment and Supplement to a number of Articles of the Law on Tax Management and the Government’s Decree No. 83/2013/ND-CP dated July 22, 2013.  Fee-collecting organizations shall pay the amount of fees collected at the percentage specified in Article 5 hereof to the state budget (the central budget) according to chapters, sections and subsections of the Index of the State Budget.

Article 5. Fee management and use

1. Fee-collecting organizations shall remit 100% of fees collected to the state budget. Funding for appraisal and fee collection activities shall be arranged in the budget estimate of each fee-collecting organization according to the state budget spending regime and allowance prescribed by law. 

2. In cases where a fee-collecting organization is a state regulatory body of which overheads are covered by the advance lump sum financed by sources of fees collected under the provisions of Clause 1 Article 4 of the Government s Decree No. 120/2016/ND-CP dated August 23, 2016 specifying and guiding the implementation of a number of articles of the Law on Fees and Charges, it may retain 90% of total actually collected amount of appraisal fees for appraisal and fee collection, and must pay 10% of the amount of fees collected to the state budget.        The retained amount of fees shall be managed and spent under the provisions of Article 5 of the Government s Decree No. 120/2016/ND-CP dated August 23, 2016 specifying and guiding the implementation of a number of articles of the Law on Fees and Charges; shall be used for covering other costs related to fulfillment of work requirements, rendering of services and fee collection activities, including cost of inspection and assessment carried out at the office, project implementation location and cost of convening of the meeting held by the Appraisal Board (costs incurred from collection of opinions, preparation of the summary of appraisal comments and the appraisal review report); the rate of payment on the amount of fees shall be subject to the Circular No. 02/2017/TT-BTC dated January 6, 2017 of the Minister of Finance providing guidance on management of the budget for environmental protection activities and other documents stating amendments, supplements or replacements (if any).     

Article 6. Implementation organization and provisions

1. This Circular takes effect on August 10, 2018 and replaces the Circular No. 195/2016/TT-BTC dated November 8, 2016 of the Minister of Finance prescribing rate of collection, regime for collection, payment, management and use of fees for the appraisal of the environmental impact assessment report and the detailed environmental protection scheme by the central regulatory body.

2. Other activities, such as collection, payment, management, use, documents evidencing collection and disclosure of the regime for collection of fees for the appraisal of the environmental impact assessment report, which are not stated in this Circular shall be subject to the provisions of the Law on Fees and Charges; the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016 specifying and providing guidance on implementation of a number of articles of the Law on Fees and Charges; the Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance providing guidance on implementation of certain articles of the Law on Tax Management; the Law on Amendment and Supplement to certain articles of the Law on Tax Management and the Government’s Decree No. 83/2013/ND-CP dated July 22, 2013; the Circular No. 303/2016/TT-BTC dated November 15, 2016 of the Minister of Finance providing guidance on printing, publishing, management and use of documents evidencing collection of fees and charges assumed as the state budget revenues, and other documents stating amendments, supplements or replacements (if any). 

3. In the course of implementation of this Circular, if there is any difficulty that arises, entities, organizations and individuals should promptly inform the Ministry of Finance for its review and guidance./.

For the Minister

The Deputy Minister

Vu Thi Mai

SCHEDULE OF RATES OF COLLECTION OF FEES FOR APPRAISAL OF ENVIRONMENTAL IMPACT ASSESSMENT REPORT

(Issued together with the Circular No. 56/2018/TT-BTC dated June 25, 2018 of the Minister of Finance)

Note:

1. Rate of collection of fees for the re-appraisal of the environmental impact assessment report shall be equal to 50% of the respective rate of initial collection of fee stated in the abovementioned Schedule.  

2. Project group:

a) Group 1. Civil construction projects.

b) Group 2. Infrastructure engineering projects (except traffic projects).

c) Group 3. Agricultural, forestry, aqua-cultural and irrigation construction projects.

d) Group 4. Traffic projects.

e) Group 5. Industrial  projects.

g) Group 6. Waste treatment, environmental remediation and other projects (not classified into Group 1, 2, 3, 4 and 5 above).

As for projects classified into at least 02 groups, the higher rate of fee shall be applied./.