Decree 107/2022/ND-CP pilot transfer of emission reductions for North Central region

DECREE

On the pilot transfer of emission reductions and financial management under the Emission Reductions Payment Agreement for the North Central region^[1]

Pursuant to the June 19, 2015 Law on Organization of the Government; and the November 22, 2019 Law Amending and Supplementing a Number of Articles of the Law on Organization of the Government and the Law on Organization of Local Administration;

Pursuant to the November 15, 2017 Law on Forestry;

At the proposal of the Minister of Agriculture and Rural Development;

The Government promulgates the Decree on the pilot transfer of emission reductions and financial management under the Emission Reductions Payment Agreement for the North Central region.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation and subjects of application

1. Scope of regulation

This Decree provides for the pilot transfer of emission reductions and financial management under the Emission Reductions Payment with regard to the forest environmental services specified in Clause 3, Article 61, and Article 63, of the Law on Forestry.

2. Subjects of application

This Decree applies to state agencies, forest owners, organizations, households, individuals and residential communities engaged in activities concerning greenhouse gas emission reduction and absorption from natural forests of 6 provinces of Thanh Hoa, Nghe An, Ha Tinh, Quang Binh, Quang Tri, and Thua Thien Hue in the North Central region.

Article 2. Interpretation of terms

In this Decree, the terms below shall be construed as follows:

1. ERPA means the Emission Reductions Payment Agreement for the North Central region, signed on October 22, 2020, between the Ministry of Agriculture and Rural Development and the International Bank for Reconstruction and Development (IBRD); the IBRD transfers to the Ministry of Agriculture and Rural Development approximately 95% of the volume of contracted emission reductions and additional volume of reductions (if any) for use in the Nationally Determined Contribution (NDC) of Vietnam.

2. Emission reduction means the volume of carbon dioxide (CO₂) that is reduced, absorbed or stored due to management and protection of natural forests in the area of greenhouse gas emission reduction when compared to the reference level determined in the ERPA, expressed in ton of CO₂.

3. Transfer of emission reductions means the Ministry of Agriculture and Rural Development’s transfer of the ownership of the volume of greenhouse gas emission reductions from natural forests to the Forest Carbon Partnership Facility via the IBRD as the latter’s trustee under the ERPA (including the contracted emission reductions of 10.3 million tons of CO₂ and the maximum additional emission reductions of 5 million tons of CO₂ (if any)).

4. Residential community engaged in forest management means a residential community defined in Clause 24, Article 2 of the Law on Forestry that signs an agreement on participation in forest management with an institutional forest owner and lawfully resides in the area adjacent to, or in, the natural forest of the institutional forest owner.

5. Agreement on participation in forest management means a document signed by an institutional forest owner with a residential community and the commune-level People’s Committee of the locality covering the residential community engaged in forest management, which includes the contents proposed, discussed and agreed by the parties for effective coordination in management of a specific forest area of the institutional forest owner.

Article 3. Principles of transfer and financial management under the ERPA

1. Transfer principles

a/ The transfer of emission reductions shall be determined as agreed in the ERPA.

b/ Emission reductions that have been transferred under the ERPA may not be transferred to other partners.

2. Principles of financial management

a/ The revenue from the ERPA is the revenue from the forest environmental services of forest carbon sequestration and storage and greenhouse gas emission reduction by deforestation and forest degradation reduction, sustainable forest management and green growth as prescribed in the Law on Forestry that is paid under this Decree; and shall be monitored and accounted separately from other revenues from forest environmental services.

b/ Payment shall be made in Vietnam dong with the application of the actual exchange rate at the time of generation of the economic operation at the commercial bank where the account for receipt of the revenue from the ERPA is opened.

c/ Implementation costs must be rational and not overlap other expenditures of the state budget.

3. Expenditure norms

a/ For forest protection contracts: The flat rate for forest protection must be between once and twice as high as the level of support from the state budget for forest protection contracts for each type of contracted party in the same provincial-level locality. The specific flat rates shall be set by provincial-level People’s Committees.

b/ For livelihood development support activities: The expenditure norm is VND 50,000,000/residential community/year.

c/ For other expenditures: Expenditure norms must comply with the current regulations and shall be approved by competent authorities.

4. Taxes

Tax obligations arising from the transfer of emission reductions under this Decree must comply with relevant tax laws.

Chapter II

TRANSFER OF EMISSION REDUCTIONS AND FINANCIAL MANAGEMENT UNDER THE ERPA

Article 4. Transfer of emission reductions

1. The Ministry of Agriculture and Rural Development shall, on behalf of the Government of Vietnam and forest owners, act as the representative of the owners of, and manage and use, emission reductions from natural forests in 6 provinces in the North Central region during the period of implementation of the ERPA.

2. The Ministry of Agriculture and Rural Development shall transfer the greenhouse gas emission reductions to the Forest Carbon Partnership Facility via the IBRD as the latter’s trustee under the ERPA.

3. In addition to the contracted volume of emission reductions stated in the ERPA, in case the IBRD wishes to purchase more emission reductions, the Ministry of Agriculture and Rural Development shall assume the prime responsibility for, and coordinate with the Ministry of Natural Resources and Environment, the Ministry of Finance, the People’s Committees of 6 provinces in the North Central region and related agencies in, formulating a transfer plan and report it to a competent authority for consideration and decision.

4. The transfer of greenhouse gas emission reductions generated from forest management and protection activities in the period from 2018 to 2024 shall be conducted until December 31, 2025.

Article 5. Receipt of revenues and beneficiaries from the ERPA

1. Receipt of revenues

a/ Revenues shall be received from the transfer of greenhouse gas emission reductions under the ERPA.

b/ The Vietnam Forest Protection and Development Fund shall open a foreign-currency account at a commercial bank to receive money amounts from the ERPA and allocate such money amounts to provincial-level Forest Protection and Development Funds.

c/ Each provincial-level Forest Protection and Development Fund shall open a Vietnam-dong account at a commercial bank to receive money amounts allocated from the Vietnam Forest Protection and Development Fund and make payments to beneficiaries.

2. Beneficiaries

a/ Forest owners specified in Article 8 of the Law on Forestry that are assigned to manage natural forests.

b/ Commune-level People’s Committees and other organizations assigned by the State to manage natural forests in accordance with law.

c/ Residential communities and commune-level People’s Committees that sign agreements on participation in forest management with institutional forest owners.

d/ The Vietnam Forest Protection and Development Fund and the Forest Protection and Development Funds of 6 provinces in the North Central region.

dd/ Other entities engaged in activities related to greenhouse gas emission reduction and absorption from forests in 6 provinces in the North Central region.

Article 6. Activities entitled to payments

1. Supporting forestry activities for the purpose of greenhouse gas emission reduction, including:

a/ Reviewing, formulating, supplementing and improving instructions on mechanisms and policies on greenhouse gas emission reduction in forestry;

b/ Reviewing, monitoring and evaluating changes in forest carbon stocks; inspecting the repurposing of natural forests; organizing the implementation of sustainable forest management solutions;

c/ Strengthening the enforcement of the law on forest protection and development;

d/ Improving capacity for organizations and individuals directly engaged in forest management and protection.

2. Activities that directly contribute to greenhouse gas emission reduction, including:

a/ Protecting natural forests;

b/ Implementing silvicultural measures specified under current regulations as approved by competent authorities in accordance with law.

3. Livelihood development support activities, including:

a/ Supporting agricultural and forestry extension, supplying plant varieties and animal breeds; conducting site management and economic development of planted forests; procuring agricultural and forest product processing equipment; organizing study tours to build demonstration models on livelihood development associated with forest protection and development;

b/ Supporting the construction of public works of residential communities, such as clean water works, lighting, communication, village roads, cultural houses and other works, at the proposal of the communities engaged in forest management;

c/ Supporting public communication activities, technical training, development of village codes and conventions, and commitments on law enforcement.

4. Management activities, including:

a/ Management and allocation of revenues;

b/ Inspection, monitoring and evaluation activities;

c/ Measurement, reporting and verification of emission reductions;

d/ Public communication;

dd/ Inquiry, complaint and feedback settlement.

Article 7. Determination of to-be-paid amounts

1. Forest types and bases for determining the forest areas entitled to payment

a/ Entitled to payment are natural forests in 6 provinces in the North Central region.

b/ Bases for determining the forest area entitled to payment: results of cycle-based forest survey and inventory; and results of annual forest change monitoring.

2. Criteria for determining the amount to be allocated to each locality

a/ Emission reductions of each province;

b/ Natural forest area of ​​each province.

3. The money amounts collected and paid from the ERPA at the Vietnam Forest Protection and Development Fund and provincial-level Forest Protection and Development Funds shall be determined according to Appendix II to this Decree.

Article 8. Sharing of benefits from the ERPA

1. The Vietnam Forest Protection and Development Fund

a/ May deduct at most 0.5% of the total money amount collected from the ERPA and deposit interest (if any) to pay for the activities specified at Point a, Clause 4, Article 6 of this Decree. The specific deduction level shall be decided by the Ministry of Agriculture and Rural Development. The spending contents must comply with Points a and b, Clause 1, Article 70 of the Government’s Decree No. 156/2018/ND-CP of November 16, 2018, detailing the implementation of a number of articles of the Law on Forestry (below referred to as Decree No. 156/2018/ND-CP).

b/ May deduct at most 3% of the total money amount collected from the ERPA to pay for the activities specified in Clause 1, and at Points b, c, d, and dd, Clause 4, Article 6 of this Decree. The specific deduction level shall be decided by the Ministry of Agriculture and Rural Development. The spending contents must comply with the plan approved by the Ministry of Agriculture and Rural Development.

c/ Shall allocate the remaining amount to the Forest Protection and Development Funds of 6 provinces in the North Central region according to Clause 3, Article 7 of this Decree.

2. For provincial-level Forest Protection and Development Funds:

a/ A provincial-level Forest Protection and Development Fund may deduct at most 10% of the total allocated amount and deposit interest (if any) to pay for the activities specified in Clause 1, and at Points a, b, d and dd, Clause 4, Article 6 of this Decree. The specific deduction level shall be included in the annual revenue and expenditure plan of the Fund and submitted to the provincial People’s Committee for decision.

Expenditures for management and allocation of revenues specified at Point a, Clause 4, Article 6 of this Decree must comply with Points a and b, Clause 2, Article 70 of Decree No. 156/2018/ND-CP. The remaining tasks shall be performed according to the plan approved by the provincial-level People’s Committee.

b/ A provincial-level Forest Protection and Development Fund shall use the remaining amount to make payment according to Clause 3, Article 7 of this Decree to forest owners, commune-level People’s Committees and other organizations assigned by the State to manage natural forests in accordance with the Law on Forestry.

3. For institutional forest owners

a/ An institutional forest owner may deduct 10% of the money amount received from the provincial-level Forest Protection and Development Fund to pay for forest management. The spending contents are specified at Point d, Clause 3, Article 70 of Decree No. 156/2018/ND-CP;

b/ After making a deduction for forest management, the forest owner shall prioritize the use of the remaining amount to pay for activities under the Agreement on participation in forest management, of which a maximum of 2% shall be paid to the commune-level People’s Committee(s) of the locality(ies) covering the community(ies) engaged in forest management under the Agreement(s) on participation in forest management activities and the remainder shall be paid for the activities specified at Point b, Clause 2, Article 6 of this Decree. The contents of participation in forest management activities are specified in Appendix I to this Decree.

4. Forest owners being households, individuals and communities may use the entire amount paid for greenhouse gas emission reduction for forest protection and development and improvement of people’s living standards.

5. Commune-level People’s Committees and other organizations assigned by the State to manage forests in accordance with the Law on Forestry shall use the received money amounts to pay for the activities specified in Clause 4, Article 70 of Decree No. 156 /2018/ND-CP.

6. The commune-level People’s Committees specified at Point c, Clause 2, Article 5 of this Decree shall use the received money amounts to pay for the activities specified at Points b, d, and g, Clause 4, Article 70 of Decree No. 156 /2018/ND-CP.

7. Residential communities engaged in forest management shall be entitled to payment as provided in Appendix I to this Decree for forest management, protection and development and improvement of people’s living standards.

Article 9. Formulation of benefit-sharing plans

1. A benefit-sharing plan includes an overall financial plan and annual financial plans.

2. Overall financial plan

Based on the money amount received from the ERPA, the Vietnam Forest Protection and Development Fund shall formulate an overall financial plan according to Form No. 01 provided in Appendix III to this Decree, and report the plan to the Fund Management Council for approval and submission to the Ministry of Agriculture and Rural Development for approval according to the latter’s competence and provisions of law.

3. Annual financial plans

a/ For the Vietnam Forest Protection and Development Fund

Based on the approved overall financial plan and the money amount to be allocated to provincial-level Forest Protection and Development Funds determined according to Article 7 of this Decree, the Vietnam Forest Protection and Development Fund shall formulate annual financial plans according to Form No. 02 provided in Appendix III to this Decree and report them to the Fund Management Council for approval and submission to the Ministry of Agriculture and Rural Development for decision according to the latter’s competence and provisions of law.

Based on the approved annual financial plans, the Vietnam Forest Protection and Development Fund shall notify the money amounts to be allocated to provincial-level Forest Protection and Development Funds.

b/ For provincial-level Forest Protection and Development Funds

Based on the money amounts to be allocated from the Vietnam Forest Protection and Development Fund as notified, provincial-level Forest Protection and Development Funds shall formulate annual financial plans according to Form No. 03 provided in Appendix III to this Decree.

Provincial-level Forest Protection and Development Funds attached to provincial-level People’s Committees shall, after obtaining the approval of the Fund Management Councils, submit annual financial plans to the provincial-level People’s Committees for consideration and decision.

Provincial-level Forest Protection and Development Funds attached to provincial-level Departments of Agriculture and Rural Development shall, after obtaining the approval of the Fund Management Councils, report annual financial plans to the provincial-level Departments of Agriculture and Rural Development for submission to provincial-level People’s Committees for consideration and decision.

Based on the approved annual financial plans, provincial-level Forest Protection and Development Funds shall notify the money amounts to be paid to institutional forest owners, commune-level People’s Committees and other organizations assigned by the State to manage forests.

c/ For institutional forest owners

Based on the notice of the money amount to be paid by the provincial-level Forest Protection and Development Fund, an institutional forest owner shall formulate annual financial plans according to Form No. 04 provided in Appendix III to this Decree and submit them to a competent authority for approval according to the regulations on finance in conformity with its organizational form and send these plans to the provincial-level Forest Protection and Development Fund. Provincial-level Departments of Agriculture and Rural Development shall approve annual financial plans for forest owners that are economic organizations not established by the State.

Based on the approved annual financial plans, the institutional forest owner shall notify the support amount for each commune-level People’s Committee and residential community specified at Point c, Clause 2, Article 5 of this Decree.

d/ For commune-level People’s Committees and other organizations assigned by the State to manage forests

Based on the notice of the money amount to be paid by the provincial-level Forest Protection and Development Fund, a commune-level People’s Committee or another organization assigned by the State to manage forests shall formulate annual financial plans according to Form No. 05 provided in Appendix III to this Decree, submit them to the district-level People’s Committee for approval, and send them to the provincial-level Forest Protection and Development Fund.

dd/ For the commune-level People’s Committees specified at Point c, Clause 2, Article 5 of this Decree

Based on the notice of the support amounts of institutional forest owners, a commune-level People’s Committee shall formulate annual financial plans according to Form No. 05 provided in Appendix III to this Decree and submit them to the district-level People’s Committee for approval.

Article 10. Disbursement and payment

1. For the Vietnam Forest Protection and Development Fund

Based on the annual financial plans approved by the Ministry of Agriculture and Rural Development, the Vietnam Forest Protection and Development Fund shall allocate funds to provincial-level Forest Protection and Development Funds.

2. For provincial-level Forest Protection and Development Funds

a/ Based on annual financial plans approved by provincial-level People’s Committees, provincial-level Forest Protection and Development Funds shall make payment to forest owners, commune-level People’s Committees and other organizations assigned by the State to manage forests. Provincial-level People’s Committees shall stipulate the number of advance payments, rate of advance payment and time of payment.

b/ Mode of payment

For forest owners being households, individuals and residential communities, payments shall be made via bank accounts, by money transfer through public postal service providers or by cashless payment methods prescribed by law.

For institutional forest owners, commune-level People’s Committees and other organizations assigned by the State to manage forests, payments shall be made via bank accounts.

3. For institutional forest owners

a/ Based on the approved annual financial plans, institutional forest owners shall make payments to residential communities entering into Agreements on participation in forest management based on the pre-acceptance test results and approved cost estimates; and make payments to commune-level People’s Committees entering into Agreements on participation in forest management based on cost estimates and actual expenditure documents as prescribed by law.

b/ Mode of payment

For commune-level People’s Committees, payments shall be made via bank accounts.

For residential communities, payments shall be made via bank accounts or by money transfer through public postal service providers or by other cashless payment methods as prescribed by law.

Article 11. Reporting regime

1. The Vietnam Forest Protection and Development Fund shall report on the implementation of the ERPA to the Ministry of Agriculture and Rural Development before November 30 every year.

2. Provincial-level Forest Protection and Development Funds shall report on the implementation of the ERPA in their localities to provincial-level People’s Committees (for the Funds attached to provincial-level People’s Committees) or provincial-level Departments of Agriculture and Rural Development (for the Funds attached to provincial-level Departments of Agriculture and Rural Development) and the Vietnam Forest Protection and Development Fund on a biannual basis (before June 15) and an annual basis (before October 15).

3. Institutional forest owners shall report on the implementation of the ERPA to their direct superior agencies which are agencies competent as prescribed by the law on finance in conformity with their organizational forms, or provincial-level Departments of Agriculture and Rural Development, for forest owners being economic organizations not established by the State, and concurrently send reports thereon to the provincial-level Forest Protection and Development Funds on a biannual basis (before June 1) and an annual basis (before October 1).

4. Commune-level People’s Committees and other organizations assigned by the State to manage forests shall report on the implementation of the ERPA to their managing agencies and the provincial-level Forest Protection and Development Fund on a biannual basis (before June 1) and an annual basis (before October 1).

Article 12. Account-finalization

1. Annual account-finalization

a/ The Vietnam Forest Protection and Development Fund shall close its account book on December 31 every year, and make an account-finalization report according to Form No. 01 provided in Appendix IV to this Decree. The account-finalization report of a year must be made and adjusted by June 30 of the subsequent year and submitted before July 15 to the Ministry of Agriculture and Rural Development for appraisal and approval.

b/ Provincial-level  Forest Protection and Development Funds shall close their account books on December 31 every year and make account-finalization reports according to Form No. 02 provided in Appendix IV to this Decree. The account-finalization report of a year must be made and adjusted by June 30 of the subsequent year.

The Funds attached to provincial-level People’s Committees shall send account-finalization reports before July 15 to provincial-level Departments of Finance for appraisal and approval.

The Funds attached to provincial-level Departments of Agriculture and Rural Development shall send before July 15 account-finalization reports to the latter for appraisal and approval.

Within 15 working days after an account-finalization report is approved, the provincial-level Forest Protection and Development Fund shall send a notice of the result thereof to the Vietnam Forest Protection and Development Fund for summarization.

c/ Institutional forest owners shall close their account books on December 31 every year and make account-finalization reports according to Form No. 03 provided in Appendix IV to this Decree.  The account-finalization report of a year must be made and adjusted by June 30 of the subsequent year and submitted before July 15 to a competent agency for appraisal and approval as prescribed by the law on finance in conformity with their organizational forms. After its account-finalization report is appraised and approved, an institutional forest owner shall send a notice of the appraisal and approval result to the provincial-level Forest Protection and Development Fund for summarization. Provincial-level Departments of Agriculture and Rural Development shall appraise and approve annual account-finalization reports with regard to the money amounts paid to forest owners being economic organizations not established by the State.

d/ Commune-level People’s Committees and other organizations assigned by the State to manage forests shall close their account books on December 31 every year and make account-finalization reports according to Form No. 04 provided in Appendix IV to this Decree.  The account-finalization report of a year must be made and adjusted by June 30 of the subsequent year and submitted before July 15 to the district-level People’s Committee for appraisal and approval. Within 15 working days after its account-finalization report is approved, the commune-level People’s Committee or other organization assigned by the State to manage forests shall send a notice of the appraisal and approval result to the provincial-level Forest Protection and Development Fund for summarization.

dd/ The time limit for approval of account-finalization reports with regard to the money amounts received from the ERPA must comply with current regulations on financial regime applicable to each organization.

2. Account-finalization upon completion of the ERPA

a/ Before June 30 of the year following the year of completion of the ERPA, the Vietnam Forest Protection and Development Fund shall make an account-finalization report  upon completion of the ERPA according to Form No. 05 provided in Appendix IV to this Decree for submission to the Ministry of Agriculture and Rural Development for appraisal and approval.

b/ Before May 30 of the year following the year of completion of the ERPA, provincial-level Forest Protection and Development Funds shall make account-finalization reports upon completion of the ERPA according to Form No. 06 provided in Appendix IV to this Decree for submission to provincial-level Departments of Finance (for the Funds attached to provincial-level People’s Committees) or provincial-level Departments of Agriculture and Rural Development (for the Funds attached to provincial-level Departments of Agriculture and Rural Development) for appraisal and approval.

c/ Before April 30 of the year following the year of completion of the ERPA, institutional forest owners shall make account-finalization reports upon completion of the ERPA according to Form No. 07 provided in Appendix IV to this Decree for submission to competent agencies for appraisal and approval as prescribed by the law on finance in conformity with their organizational forms. After their reports are appraised and approved, institutional forest owners shall send a notice of the appraisal and approval result to provincial-level Forest Protection and Development Funds for summarization. Provincial-level Departments of Agriculture and Rural Development shall appraise and approve account-finalization reports upon completion of the ERPA for forest owners being economic organizations not established by the State.

d/ Before April 30 of the year following the year of completion of the ERPA, commune-level People’s Committees and other organizations assigned by the State to manage forests shall make account-finalization reports upon completion of the ERPA according to Form No. 08 provided in Appendix IV to this Decree and submit them to district-level People’s Committees for appraisal and approval.

3. Funds which are not used up in a year shall be carried forward to the subsequent year for use. Upon completion of the ERPA, the Vietnam Forest Protection and Development Fund shall review and summarize unused funds and propose the settlement plan to the Ministry of Agriculture and Rural Development. The Ministry of Agriculture and Rural Development shall assume the prime responsibility for, and coordinate with the Ministry of Finance in, submitting the plan to a competent authority for consideration and decision.

Article 13. Audit

1. Audit principles: To audit all spendings of revenues from the ERPA at the Forest Protection and Management Funds at all levels; and beneficiaries from the ERPA specified in this Decree.

2. Time of audit: To carry out annual audits and audits upon completion of the ERPA.

3. Audit agency: The Vietnam Forest Protection and Development Fund shall select an independent audit unit in accordance with current regulations and the IBRD’s regulations.

Article 14. Examination, supervision and financial publicization

1. Examination and supervision

a/ The Ministry of Agriculture and Rural Development shall assume the prime responsibility for, and coordinate with related ministries and sectors in, organizing the examination of implementation of the ERPA at the central and local levels.

b/ The Vietnam Forest Protection and Management Fund shall examine the management and use of revenues from the ERPA; implement and maintain the volume of emission reductions; and act as a focal point in assisting the Ministry of Agriculture and Rural Development in examination and supervision activities in localities.

c/ Provincial-level People’s Committees shall examine the implementation of the ERPA in localities.

d/ Provincial-level Forest Protection and Management Funds shall examine the management and use of funds by, and activities of, the ERPA’s beneficiaries.

dd/ Agencies, organizations and all people shall participate in supervising state agencies, state organizations, households, individuals, and residential communities involved in the management and use of revenues from the ERPA.

e/ The IBRD shall examine and supervise the maintenance of emission reductions and management and use of revenues from the ERPA, including also the access to dossiers related to the ERPA, of the Forest Protection and Management Funds at all levels and beneficiaries.

2. Financial publicization

a/ The Forest Protection and Management Funds and beneficiaries shall perform financial publicization in accordance with relevant laws.

b/ Provincial-level Forest Protection and Management Funds and institutional forest owners shall publicize the lists of beneficiaries at the grassroots level in the forms of posting up publicly such lists at the head offices of commune-levels People’s Committees and on their websites.

Chapter III

ORGANIZATION OF IMPLEMENTATION

Article 15. Responsibilities of related ministries and sectors

1. The Ministry of Agriculture and Rural Development shall:

a/ Assume the prime responsibility for, and coordinate with related ministries and sectors and People’s Committees of 6 provinces in the North Central region in, organizing and guiding the implementation of the ERPA; promulgate plans on sharing of benefits from the ERPA; urge, examine and promptly settle problems arising in the course of implementation according to its competence and provisions of law, avoiding loss and improper use; and report contents falling beyond its competence to competent authorities.

b/ Assume the prime responsibility for, and coordinate with related ministries, sectors and localities in, reporting on the implementation of the ERPA before December 15 every year to the Prime Minister.

c/ Prepare reports on emission reductions and send them to the IBRD.

d/ Assume the prime responsibility for, and coordinate with ministries, sectors and localities in, summarizing and evaluating the results of implementation of the ERPA for reporting to the Prime Minister before October 30, 2025.

2. Related ministries and sectors shall, based on their functions and tasks and within the scope of their state management, take the initiative in coordinating with the Ministry of Agriculture and Rural Development in implementing this Decree and concurrently direct units under their state management to implement this Decree.

Article 16. Responsibilities of the People’s Committees of 6 provinces in the North Central region

1. To organize the implementation of the ERPA in localities: To promulgate plans on implementation of the ERPA; to direct and carry out activities under the ERPA in localities; to integrate the implementation of the ERPA with programs and projects in localities; to mobilize resources for forest management, protection and development in localities.

2. To direct provincial-level Forest Protection and Management Funds to assume the prime responsibility for, and coordinate with related agencies and units in, formulating and organizing plans on implementation of the ERPA.

3. Not to transfer the contracted volume of emission reductions stated in the ERPA during the period of implementation of the ERPA to other entities.

4. To urge, examine, and promptly settle problems arising in the course of implementation of the ERPA according to their competence and provisions of law.

5. To report on the implementation of the ERPA in localities to the Ministry of Agriculture and Rural Development before October 30 every year.

6. To conduct final review and evaluation of the implementation of the ERPA in localities for reporting to the Ministry of Agriculture and Rural Development before July 30, 2025.

Article 17. Implementation provisions

1. This Decree takes effect on the date of its signing; the pilot transfer shall be implemented through December 31, 2026.

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

3. Ministers, heads of ministerial-level agencies, heads of government-attached agencies, chairpersons of the People’s Committees of 6 provinces of Thanh Hoa, Nghe An, Ha Tinh, Quang Binh, Quang Tri and Thua Thien Hue, and related agencies, organizations and individuals shall implement this Decree.-

On behalf of the Government
For the Prime Minister
Deputy Prime Minister
VU DUC DAM

* The Appendices to this Decree are not translated.