Circular 34/2023/TT-BTC charges for appraisal of eligibility for provision of environmental monitoring services

CIRCULAR

Prescribing the rates, collection, remittance, management and use of the charges for appraisal of eligibility for provision of environmental monitoring services

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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 the State Budget dated June 25, 2015;

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

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. 120/2016/ND-CP dated August 23, 2016, on 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; the Government's Decree No. 91/2022/ND-CP dated October 30, 2022, amending and supplementing a number of articles of the Decree No. 126/2020/ND-CP;

Pursuant to the Government’s Decree No. 14/2023/ND-CP dated April 20, 2023, 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 prescribing the rates, collection, remittance, management and use of the charges for appraisal of eligibility for provision of environmental monitoring services.

Article 1. Scope of regulation and subjects of application

1. This Circular defines the rates, collection, remittance, management and use of the charges for appraisal of eligibility for provision of environmental monitoring services.

2. This Circular applies to charge payers; charge collectors; other organizations and individuals involved in the collection and remittance of charges for appraisal of eligibility for provision of environmental monitoring services.

Article 2. Charge payers and charge collectors

1. The charge payers are organizations requesting the grant or adjustment of the certificates of eligibility for provision of environmental monitoring services.

2. Charge collector in this Circular is the Ministry of Natural Resources and Environment or the state agency under the Ministry of Natural Resources and Environment that is assigned to appraise to grant and adjust certificates of eligibility for provision of environmental monitoring services.

Article 3. Charge rates

1. The charge rate of appraisal for grant and adjustment of the certificate of eligibility for provision of environmental monitoring services is determined according to the following formula:

Charge rate = Appraisal cost x K x M

In which:

- Appraisal cost: VND 42,000,000,000 (Minimum cost for assessment of dossier, physical inspection at the organization and meeting of the Council to appraise an application dossier for the grant or adjustment of the certificate of eligibility for provision of environmental monitoring services).

- K: Area-based geographical location coefficient of the organization applying for the grant, adjustment of the certificate, details in the Appendix to this Circular.

- M: Adjustment coefficient according to the environmental parameters requested for grant and adjustment of the certificate.

The specific charge rates are as follows:

Unit: VND 1,000

Article 4. Declaration, payment of charges

1. Charge payers shall pay charge amount according to the charge collection notices of the charge collectors; charges shall be paid in the form specified in the Minister of Finance’s Circular No. 74/2022/TT-BTC dated December 22, 2022, providing for forms and time limits for the collection, payment and declaration of charges and fees falling under the Ministry of Finance’s competence.

2. By the 5^th of every month at the latest, charge collectors shall deposit the charge amount collected in the previous month into accounts of charge amounts pending remittance into the state budget that are opened by charge collectors at the State Treasury. The charge collectors shall declare, collect, remit the collected charge amount and make a finalization of such collected charge amount in accordance with Circular No. 74/2022/TT-BTC.

Article 5. Management and use of charge amount

1. The charge collectors must remit 100% of the collected fee amount to the state budget (charge to be remitted into the central budget). Funding for the appraisal and collection of charges shall be allocated by the state budget in the charge collectors' estimates according to the state budget expenditure regime and norms under laws.

2. In case charge collectors are state agencies allowed to have their operating expenses covered by charge revenues as specified in Clause 1 Article 4 of the Government’s Decree No. 120/2016/ND-CP of August 23, 2016, on detailing and guiding the implementation of a number of articles of the Law on Charges and Fees, they may retain 60% of collected charge amount for appraisal and charge collection under Article 5 of Decree No. 120/2016/ND-CP; and remit 40% of the collected amount into the state budget (charge to be remitted into the central budget) according to chapters and sub-sections of the current State Budget Index.

Article 6. Organization of implementation

1. This Circular takes effect on July 15, 2023.

2. This Circular repeals:

a) The Minister of Finance’s Circular No. 185/2016/TT-BTC dated November 08, 2016, prescribing the rates, collection, remittance, management and use of the charges for appraisal of eligibility for provision of environmental monitoring services.

b) Article 1 of the Minister of Finance’s Circular No. 55/2018/TT-BTC dated June 25, 2018, amending and supplementing a number of articles of 07 Circulars on charge collection in the field of natural resources and environment.

3. Other contents relating to the collection, remittance, management, use, collection receipts and publicization of the regime to collect charges for appraisal of eligibility for provision of environmental monitoring services that are not specified in this Circular shall comply with the following documents: Law on Charges and Fees; Decree No. 120/2016/ND-CP; Law on Tax Administration; Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration; Government’s Decree No. 91/2022/ND-CP dated October 30, 2022, on amending and supplementing a number of articles of Decree No. 126/2020/ND-CP; Government’s Decree No. 11/2020/ND-CP dated January 20, 2020, providing for administrative procedures in the field of state treasury; Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents; and the Minister of Finance’s Circular No. 78/2021/TT-BTC dated September 17, 2021, 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. During the implementation, if the relevant documents mentioned herein are amended, supplemented or replaced, these amending, supplementing or replacing ones shall prevail.

5. Any problems arising in the course of implementation should be promptly reported to the Ministry of Finance for consideration and guidance./.

Appendix

AREA-BASED GEOGRAPHICAL LOCATION COEFFICIENT

(Promulgated together with the Minister of Finance’s Circular No. 34/2023/TT-BTC dated May 31, 2023)

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