Decree 153/2024/ND-CP on environmental protection fee for emissions

DECREE

On environmental protection fee for emissions

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

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

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

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

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

At the proposal of the Minister of Finance;

The Government hereby promulgates the Decree on environmental protection fee for emissions.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Decree prescribes objects liable to the environmental protection fee for emissions and fee-payers; fee-collecting agencies, fee calculation methods, fee rates, making and appraisal of declarations and payment of fee, management and use of environmental protection fee for emissions.

Article 2. Subjects of application

1. Fee-payers for environmental protection fee for emissions as prescribed in Clause 2 Article 3 of this Decree.

2. Organizations collecting environmental protection fee for emissions as prescribed in Article 4 of this Decree.

3. State agencies and other organizations and individuals involved in the collection, payment, management and use of environmental protection fee for emissions.

Article 3. Fee-liable objects and fee-payers

1. Objects liable to environmental protection fee for emissions under this Decree are industrial emissions and dust discharged into the environment that must be treated by projects, business, production and service facilities required to obtain an environmental license as prescribed by the law on environmental protection, including the provisions for emissions discharge (hereinafter collectively referred to as emission-discharging facilities).

Emission-discharging facilities under this Decree include:

a) Facilities for producing iron, steel, and metallurgy (excluding rolling, drawing, and casting from raw billets);

b) Facilities for producing basic inorganic chemicals (excluding industrial gases), inorganic fertilizers, and nitrogen compounds (excluding mixing, decanting, and packaging), as well as chemical pesticides (excluding mixing, decanting);

c) Oil refining and petrochemical facilities;

d) Facilities for recycling and treating domestic solid waste, regular industrial solid waste, and hazardous waste, as well as those using imported scrap as production materials;

dd) Facilities for producing coke and coal gas;

e) Thermal power plants;

g) Cement production facilities;

h) Other production, business, and service facilities that generate industrial emissions and dust not regulated by Points a, b, c, d, dd, e, and g of this Clause.

2. Payers of environmental protection fee for emissions under this Decree are emission-discharging facilities specified in Clause 1 of this Article.

Article 4. Fee-collecting agencies

1. Provincial-level Natural Resources and Environment Departments and district-level Natural Resources and Environment Divisions shall collect environmental protection fee for emissions of emission-discharging facilities in their localities.

2. Based on practical management, provincial-level Natural Resources and Environment Departments shall report to People’s Committees of provinces and centrally run cities (hereinafter referred to as provincial-level People’s Committees) to direct provincial-level Natural Resources and Environment Departments and district-level Natural Resources and Environment Divisions to collect environmental protection fee for emissions of emission-discharging facilities in their localities.

Chapter II

METHODS FOR FEE CALCULATION, FEE RATES, MAKING AND APPRAISAL OF DECLARATIONS AND PAYMENT OF FEE, FEE MANAGEMENT AND USE

Article 5. Fee calculation methods

1. Environmental protection fee for emissions payable during the payment period shall be calculated according to the following formula: F = f + C.

In which:

a) F is the total fee payable during the payment period (quarterly or annually).

b) f is the fixed fee specified in Clause 1 Article 6 of this Decree (quarterly or annually).

c) C is the variable fee, calculated quarterly.

The variable fee for emission-discharging facilities (C) is the sum of the variable fees for each emission stream (C_i) determined by the following formula: C = SC_i.

The variable fee for each emission stream (C_i) is the total variable fee for the environmental pollutants specified in Clause 2 Article 6 of this Decree, present in the emissions of each emission stream (i). It is determined using the following formula:

C_i = C_i(dust) + C_i(SOx) + C_i(NOx) + C_i(CO)

The variable fee for each pollutant present in the emissions of each emission stream (i) is calculated as follows:

In which:

Emission discharge time at i^th emission stream is the total time the emissions are discharged during the fee calculation period at i^th emission stream, as declared by the fee-payer.

The emission volume and concentration of each pollutant in the emissions at each emission stream generated during the fee payment period are determined as follows:

For emission-discharging facilities conducting periodic monitoring: The emission volume is determined based on the volume recorded in the environmental license; the concentration of each pollutant in the emissions is determined based on the periodic monitoring data conducted every 3 months, as stipulated in Article 98 of Decree No. 08/2022/ND-CP dated January 10, 2022, detailing a number of articles of the Law on Environmental Protection. In case the emission-discharging facility has a periodic monitoring frequency of every 6 months as prescribed in Article 98 of Decree No. 08/2022/ND-CP, the making of declaration and calculation of fee for the quarter without monitoring shall be based on the monitoring data of the previous monitoring period.

For emission-discharging facilities that conduct automatic and continuous monitoring: The mission volume and concentration of each pollutant in the emissions shall be determined based on the average value of the measurement results (according to the technical characteristics of each type of equipment).

2. For emission-discharging facilities subject to automatic and continuous emission monitoring, or periodic monitoring according to the environmental license (hereinafter referred to as facilities subject to emission monitoring): The payable environmental protection fee for emissions is the total of payable fees (F) determined according to the formula specified in Clause 1 of this Article.

3. For emission-discharging facilities not subject to emission monitoring: Payable environmental protection fee for emissions is the fixed fee rate to be collected (f) as prescribed in Clause 1 Article 6 of this Decree. 

Article 6. Fee rates

1. For emission-discharging facilities not subject to emission monitoring:

Fixed fee rate (f): VND 3,000,000/year. In case where the fee-payer make payment quarterly, the fee rate for each quarter is f/4.

For emission-discharging facilities commencing operations from the effective date of this Decree or those already operating prior to the effective date of this Decree: Fee payable = (f/12) × fee calculation period (in months). In case where the fee calculation period starts from the month following the month this Decree takes effect (applicable to emission-discharging facilities already in operation) or the month the operations commence (applicable to emission-discharging facilities commencing operations from the effective date of this Decree) to the end of the quarter or the end of the year.

2. For emission-discharging facilities subject to emission monitoring:

a) The fixed fee rate (f) shall comply with Clause 1 of this Article.

b) The variable fee rates of environmental pollutants in the emissions shall be as follows:

c) At each emission stream of the emission-discharging facility, the average concentration (calculated during the fee payment period) of a pollutant in the emissions is 30% lower than the concentration limit for that pollutant as specified in environmental technical regulations on emissions or local government regulations (if any): The variable fee rate for that pollutant is equal to 75% of the fee calculated using the formula for determining the variable fee for each pollutant in the emission stream as specified at Point c Clause 1 Article 5 of this Decree.

d) At each emission stream of the emission-discharging facility, the average concentration (calculated during the fee payment period) of a pollutant in the emissions is at least 30% lower than the concentration limit for that pollutant as specified in environmental technical regulations on emissions or local government regulations (if any): The variable fee rate for that pollutant is equal to 50% of the fee calculated using the formula for determining the variable fee for each pollutant in the emission stream as specified at Point c Clause 1 Article 5 of this Decree.

Grounds for determining the fee rates specified at Points c and d Clause 2 of this Article are the (automatic and continuous or periodic) emission monitoring results and environmental technical regulations on emissions, or local government regulations on concentration of pollutant in the emissions (if any).

Article 7. Making and appraisal of declarations and payment of fee

1. Fee-payers

a) Emission-discharging facilities subject to emission monitoring shall make and appraise declarations and pay fee quarterly as follows:

On a quarterly basis, no later than the 20^th of the first month of the following quarter, the fee-payer shall make a declaration for payment of environmental protection fee for emission (hereinafter referred to as fee declaration) according to Form No. 01 provided in the Appendix to this Circular, submit the fee declaration directly or via postal service or via electronic environment, provided the technical infrastructure allows and complies with relevant laws on electronic transactions, digital signatures, and electronic documents, and pay the fee amount as specified in the notice issued by the fee-collecting agency (if applicable).

b) Emission-discharging facilities not subject to emission monitoring shall make and appraise declarations and pay fee as follows:

For emission-discharging facilities commencing operations from the effective date of this Decree: The fee-payer shall make a fee declaration according to Form No. 01 provided in the Appendix to this Circular, submit the fee declaration directly or via postal service or via electronic environment, provided the technical infrastructure allows and complies with relevant laws on electronic transactions, digital signatures, and electronic documents, and pay the fee amount to the fee-collecting agency no later than the 20^th of the month following the month of commencing operations. The payable fee amount shall be calculated for the period starting from the month following the month of commencing operation until the end of the calendar year (through December 31 of the year of commencing operation). From the following year onward, the fee-payer shall pay the fee in a single installment for the entire year, with the deadline for payment being no later than January 31 of each year.

For emission-discharging facilities operating before the effective date of this Decree: The fee-payer shall make a fee declaration according to Form No. 01 provided in the Appendix to this Circular, submit the fee declaration directly or via postal service or via electronic environment, provided the technical infrastructure allows and complies with relevant laws on electronic transactions, digital signatures, and electronic documents, and pay the fee amount to the fee-collecting agency no later than the 20^th of the month following the month this Decree takes effect. The payable fee amount shall be calculated for the period starting from the month following the month this Decree takes effect until the end of the calendar year. From the following year onward, the fee-payer shall pay the fee in a single installment for the entire year, with the deadline for payment being no later than January 31 of each year.

c) In cases where an emission-discharging facility is dissolved, undergoes bankruptcy, or ceases operation as prescribed by law, it must fulfill its fee obligations in accordance with the law on tax administration and other relevant laws.

d) The fee-payer shall pay fee (including late payment interests, if any) to the fee-collecting agency using one of the following methods:

Payment via non-cash methods into the dedicated fee collection account of the fee-collecting agency opened at a credit institution.

Payment into the account of fee revenues pending remittance into the state budget of the fee-collecting agency, opened at the State Treasury.

Payment through the account of an agency or organization authorized to receive payments other than the fee-collecting agency (applicable for cases involving administrative procedures or the provision of online public services in accordance with the Government's regulations on the implementation of the single-window and inter-agency single-window mechanism in the performance of administrative procedures). Within 24 hours after receiving the fee amount, the organization or agency receiving the payment shall remit 100% of the collected fee amount into the dedicated fee collection account of the fee-collecting agency opened at a credit institution or the account of fee revenues pending remittance into the state budget of the fee-collecting agency, opened at the State Treasury.

2. Fee-collecting agencies

a) Appraisal of fee declarations

Time limit for appraisal: Within 30 working days from the date of receiving the fee declaration from the emission-discharging facility, the fee-collecting agency shall appraise the fee declaration.

The appraisal of fee declarations shall be based on the declared data of the fee-payer; measurement results provided by the state management agency in charge of the environment; the most recent inspection or audit results. In cases where multiple sets of data are available, the most recent monitoring results from the state management agency in charge of the environment during the fee payment period shall be used.

In cases where the payable fee amount according to the appraisal results differs from the one declared and paid by the fee-payer, the fee-collecting agency shall issue a notification of environmental protection fee for emissions, using Form No. 02 provided in the Appendix to this Decree, and send it to the fee-payer within 10 working days from the conclusion of the appraisal. If the payable fee amount is lower than the declared and paid amount, the fee-payer shall offset the overpaid amount against the mount payable in the subsequent period, as prescribed. If the payable fee amount is higher than the declared and paid amount, the fee-payer must pay the remaining amount to the fee-collecting agency.

b) No later than the 25^th of the first month of the following quarter, the fee-collecting agency shall remit 100% of the collected fee amount (including the amount collected via the dedicated fee collection account, late payment interest (if any) and interests accrued on the balance of the dedicated fee collection account) of the preceding month into the account of fee revenues pending remittance into the state budget of the fee-collecting agency, opened at the State Treasury.

On a quarterly basis, no later than the last day of the first month of the following quarter, the fee-collecting agency shall declare the collected fee amount in accordance with the law on tax administration, and remit the collected fee amount into the state budget under Article 8 of this Decree.

Environmental protection fee for emissions shall be remitted under the Chapter of the fee-collecting agency, Section 2600 - fees in the natural resources and environment sector, Sub-section 2618 - environmental protection fees for wastewater and emission of the state budget Index.

Interests accrued on the balance of the dedicated fee collection account of the fee-collecting agency, opened at the credit institution shall be remitted together with the fee amount payable in the month in which the interest accrues, under the Chapter of the fee-collecting agency, Section 4900 - Other revenues, Sub-section 4949 - Other revenues of the state budget Index.

By March 31 every year, the fee-collecting agency shall make final settlement of the environmental protection fee for emissions of the previous year with the tax office in accordance with the law on tax administration.

3. For emission-discharging facilities directly under the management of the Ministry of Public Security or the Ministry of National Defence (classified as state secrets or national security as prescribed by law)

The fee-payer shall make a fee declaration and submit it directly or send it via postal service or electronic environment, provided the technical infrastructure allows and complies with relevant laws on electronic transactions, digital signatures, and electronic documents, to the Ministry of Public Security or the Ministry of National Defence (or to an agency authorized to receive the fee declaration by the Ministry of Public Security or the Ministry of National Defence) in accordance with Clause 1 of this Article. Within 10 working days after receiving the fee declaration of the emission-discharging facility, the Ministry of Public Security or the Ministry of National Defence or an agency authorized to receive the fee declaration by the Ministry of Public Security or the Ministry of National Defence shall appraise the fee declaration and send the appraisal result, using Form No. 03 provided in the Appendix to this Decree, to the provincial-level Natural Resources and Environment Department where the emission-discharging facility operates, and at the same time, send it to the emission-discharging facility for the latter to make fee payment as prescribed. The provincial-level Natural Resources and Environment Department shall monitor and manage the collection and payment of environmental protection fee for emissions of such emission-discharging facility.

4. An emission-discharging facility that fails to pay fee as prescribed, shall fully pay the payable fee amount and late payment interest as prescribed. The remaining payable fee amount shall be determined as follows:

a) For an emission-discharging facility not subject to emission monitoring, the remaining payable fee amount shall be calculated in accordance with Clause 1 Article 6 of this Decree.

b) For an emission-discharging facility subject to periodic emission monitoring, the payable fee amount shall be calculated in accordance with Clause 2 Article 5 of this Decree. The emission volume is determined based on the volume recorded in the environmental license, the emission discharge time is determined by (=) the total number of days during the period when the fee has not been paid multiplied by (x) 24 (hours); the concentration of each environmental pollutant in the emission is determined based on environmental monitoring data in the annual environmental protection report as prescribed by the law on environmental protection. In case the emission-discharging facility fails to submit the annual environmental protection report, the monitoring results of the state management agency in charge of the environment at the time of declaration and payment of the remaining fees payable by the fee-payer shall be used.

Article 8. Management and use of fees

1. The fee-collecting agency shall remit 100% of the collected fee amounts into the State Budget. Funding for fee collection shall be allocated in the fee-collecting agency’s estimates by the state budget as prescribed.

2. Fee-collecting agencies whose operation expenses are pre-calculated and allocated under Clause 3 Article 1 of the Government's Decree No. 82/2023/ND-CP dated November 28, 2023, amending and supplementing a number of articles of the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016, detailing and guiding a number of articles of the Law on Charges and Fees, may retain 25% of total collected fee amounts to cover fee collection expenses under Clause 4 Article 1 of the Government’s Decree No. 82/2023/ND-CP; and remit 75% of the collected fee amounts into the State budget in accordance with the law on the state budget.

Chapter III

IMPLEMENTATION PROVISIONS

Article 9. Implementation organization

1. The Ministry of Natural Resources and Environment shall:

a) Provide guidance on emission monitoring, determination of emission volume and pollutant concentration subject to environmental protection fee for emissions.

b) Summarize proposals and recommendations for amendments and supplements to documents relating to collection of environmental protection fee for emissions (if any) and send them to the Ministry of Finance for synthesis and submission to the Government.

2. The provincial-level People’s Committees shall:

a) Direct and instruct the provincial-level Natural Resources and Environment Departments and district-level Natural Resources and Environment Divisions to organize the collection and payment of environmental protection fee for emissions as prescribed.

b) Inspect, examine and handle violations in collection, payment, management and use of environmental protection fee for emissions as prescribed.

3. Provincial-level Natural Resources and Environment Departments and district-level Natural Resources and Environment Divisions (fee-collecting agencies) shall:

a) Appraise fee declarations, issue notices of payment of environmental protection fee for emissions, calculate late payment interest as prescribed by the law on tax administration (if any); manage the collection and payment of environmental protection fee for emissions; classify fixed and variable fee-liable objects, post the List of emission-discharging facilities subject to environmental protection fee for emissions on the fee-collecting agencies’ e-portals; urge fee-payers to make declarations and payment of environmental protection fee for emissions as prescribed.

b) On an annual basis, make estimates and final settlement of revenues and expenditures of environmental protection fee for emissions in accordance with the law on charges and fees and the law on the state budget.

c) Provincial-level Natural Resources and Environment Departments shall synthesize the data on environmental protection fee for emissions in localities, send reports to the Ministry of Natural Resources and Environment before May 31 of the following year; propose the amendment and supplementation to the rates, management and use of environmental protection fee for emissions (if any) and send them to the Ministry of Natural Resources and Environment for the latter to summarize and propose amendment and supplementation to the documents on fee collection (if any).

4. Tax offices shall perform the management of the environmental protection fee for emissions with fee-collecting agencies in accordance with the law on tax administration.

Article 10. Effect

1. This Decree takes effect on January 5, 2025.

2. The payment of environmental protection fee for emissions under this Decree shall not be used as a basis for confirming the lawful discharge of emissions by emission-discharging facilities. Emission-discharging facilities violating the law on environmental protection shall be sanctioned in accordance with the law on environmental protection.

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

4. Ministers, heads of ministerial-level agencies, heads of government-attached agencies, and chairpersons of People’s Committees of provinces and centrally run cities shall implement this Decree.