Circular 65/2023/TT-BTC charge rates for exploitation and use of environmental data

CIRCULAR

Providing for the rates and the collection, remittance, management and use of the charge for exploitation and use of environmental data^[1]

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

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

Pursuant to the  November 23, 2015 Law on Hydro-meteorology;

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

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. 73/2017/NĐ-CP of June 14, 2017, on the collection, management, exploitation and use of information and data on natural resources and environment (below referred to as Decree No. 73/2017/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. 11/2020/ND-CP of January 20, 2020, providing for the State Treasury-related administrative procedures (below referred to as Decree No. 11/2020/ND-CP); and the Government’s Decree No. 123/2020/ND-CP of October 19, 2020, on invoices and documents (below referred to as Decree No. 123/2020/ND-CP);

Pursuant to the Government’s Decree No. 14/2023/ND-CP of April 20, 2023, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

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

The Minister of Finance promulgates the Circular providing for the rates and the collection, remittance, management and use of the charge for exploitation and use of environmental data.

 Article 1. Scope of regulation and subjects of application

1. This Circular provides for the rates and the collection, remittance, management and use of the charge for exploitation and use of environmental data.

2. This Circular applies to charge payers; charge-collecting organizations; and other organizations and individuals involved in the collection, remittance, management and use of the charge for exploitation and use of environmental data.

3. This Circular does not regulate the exploitation and use of environmental data by state agencies for the purposes specified in Clause 5, Article 32 of the Law on Hydro-meteorology and Article 23 of the Government’s Decree No. 38/2016/ND-CP of May 15, 2016, detailing a number of articles of the Law on Hydro-meteorology.

​ Article 2. Charge payers

Charge payers defined in this Circular are agencies, organizations and individuals that request the provision of environmental data.

Article 3. Charge-collecting organizations

Charge-collecting organizations defined in this Circular are the agencies competent to provide environmental data specified in Article 24 of Decree No. 73/2017/ND-CP.

Article 4. Charge rates

Rates of the charge for exploitation and use of environmental data are provided in the Charge Tariff promulgated together with this Circular.

Article 5. Charge declaration and remittance

1. Charge payers shall pay the charge when receiving a notice of financial obligations from an agency competent to provide environmental data; the charge shall be paid to a charge-collecting organization in the forms specified in the Minister of Finance’s Circular No. 74/2022/TT-BTC of December 22, 2022, providing for forms of and time limits for the collection, remittance 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. By the 5^th every month at the latest, a charge-collecting organization shall deposit the whole collected charge amount of the previous month into its account of charge amounts awaiting remittance into the state budget, which is opened at the State Treasury. Charge-collecting organizations shall conduct charge declaration, collection, remittance and account-finalization under Circular No. 74/2022/TT-BTC. 

Article 6. Charge management and use

1. Charge-collecting organizations may retain 70% of the collected charge amounts to cover expenses for service provision and charge collection activities under Article 5 of Decree No. 120/2016/ND-CP, and shall remit 30% of the collected charge amounts into the state budget according to the relevant chapter and item of the State Budget Index.

2. For charge-collecting organizations that are state agencies not subject to having  their operating expenses covered by charge revenues under Clause 1, Article 4 of Decree No. 120/2016/ND-CP, they shall remit the whole collected charge amounts into the state budget. Expenses for service provision and charge collection activities shall be included in state budget estimates of charge-collecting organizations according to the regime and norms of state budget expenditures.

Article 7. Implementation provisions

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

2. This Circular replaces the Minister of Finance’s Circular No. 22/2020/TT-BTC of April 10, 2020, providing for the rates and the collection, remittance, management and use of the charge for exploitation and use of environmental data.

3. Other contents relating to charge collection, remittance, management and use, charge receipts, and publicity of charge collection regulations that 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; Decree No. 11/2020/ND-CP; Decree No. 123/2020/ND-CP; 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 revised or replaced, the revising 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

​* The Charge Tariff promulgated together with this Circular is not translated.