CIRCULAR

PRESCRIBING FEES FOR APPRAISAL OF APPLICATIONS FOR CERTIFICATE OF ELIGIBILITY TO PROVIDE ENVIRONMENTAL MONITORING SERVICES, COLLECTION, TRANSFER, MANAGEMENT AND USE THEREOF

Pursuant to the Law on fees and charges dated November 25, 2015;

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

Pursuant to the Law on 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 providing guidelines for implementation of the Law on Environmental Protection;

Pursuant to the Government's Decree No. 120/2016/ND-CP dated August 23, 2016 on elaboration of the Law on fees and charges;

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

At the request of the Director of the Tax Policy Department;

The Minister of Finance of Vietnam promulgates a Circular prescribing fees for appraisal of applications for certificate of eligibility to provide environmental monitoring services, collection, transfer, management and use thereof.

Article 1. Scope and regulated entities

1. This Circular provides for fees for appraisal of applications for certificate of eligibility to provide environmental monitoring services (hereinafter referred to as “Certificate”), collection, transfer, management and use thereof.

2. This Circular applies to:  payers, collectors and other organizations and individuals involved in the collection, transfer, management and use of fees for appraisal of applications for Certificate.

Article 2. Payers and collectors

1. Payers are organizations applying for issuance or modification of Certificate.

2. The Ministry of Natural Resources and Environment or regulatory authorities affiliated to the Ministry of Natural Resources and Environment and tasked with appraising applications for issuance or modification of Certificate as prescribed by laws are collectors of fees as prescribed in this Circular.

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1. Fees for appraisal of applications for issuance or modification of Certificate are calculated adopting the following formula:

Fee payable = Appraisal cost x K x M

Where:

- Appraisal cost: VND 42.000.000 (the minimum cost of processing the application, conducting physical inspection at the applicant’s premises and holding meeting of the appraisal council to appraise certain applications for issuance or modification of Certificate).

- K: Geographic position factor for the region of the applicant for issuance of modification of Certificate, as prescribed in the Appendix enclosed herewith.

- M: Indexing factor for environmental parameters to be covered by the Certificate.

Specific appraisal fees payable:

Unit:  VND 1.000

M

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Less than 16 parameters
(M = 1,0)

From 16 to 30 parameters
(M = 1,2)

From 31 to 45 parameters
(M = 1,4)

From 46 to 60 parameters
(M = 1,6)

More than 60 parameters
(M = 1,8)

Red River Delta (K = 1,0)

42.000

50.400

58.800

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75.600

Northern midland and mountainous region (K= 1,1)

46.200

55.440

64.680

73.920

83.160

North central coast and south central coast (K = 1,2)

50.400

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70.560

80.640

90.720

Central highlands (K = 1,3)

54.600

65.520

76.440

87.360

98.280

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58.800

70.560

82.080

94.080

105.840

Article 4. Fee declaration and transfer

1. Fees shall be paid according to fee payment notices given by collectors in the forms prescribed in the Circular No. 74/2022/TT-BTC dated December 22, 2022 of the Minister of Finance of Vietnam prescribing forms and time limits for collection, transfer and declaration of fees and charges within the jurisdiction of the Ministry of Finance of Vietnam.

2. Each collector shall transfer total amount of fees collected in the previous month to its dedicated account opened at the State Treasury by the 05^th of each month. Collectors shall declare, collect, transfer and make statements of fees in accordance with the provisions of the Circular No. 74/2022/TT-BTC.

Article 5. Management and use of fees 

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2. If a collector is a regulatory authority and is allowed to use a pre-determined amount of collected fees to cover its expenditures as prescribed in Clause 1 Article 4 of the Government's Decree No. 120/2016/ND-CP dated August 23, 2016, it shall retain 60% of total collected fees to cover its expenses incurred during performance of appraisal and fee collection tasks as prescribed in Article 5 of the Government's Decree No. 120/2016/ND-CP, and transfer the remainder as 40% of total collected fees to state budget (central-government budget) according to corresponding chapter, section and sub-section in the list of state budget entries.

Article 6. Implementation

1. This Circular comes into force from July 15, 2023.

2. The following regulations are abrogated:

a) The Circular No. 185/2016/TT-BTC dated November 08, 2016 of the Minister of Finance of Vietnam prescribing fees for appraisal of applications for certificate of eligibility to provide environmental monitoring services, collection, transfer, management and use thereof.

b) Article 1 of the Circular No. 55/2018/TT-BTC dated June 25, 2018 of the Minister of Finance of Vietnam providing amendments to 07 Circulars prescribing collection of fees in natural resources and environment sector.

3. Other contents concerning the collection, transfer, management and use of fees for appraisal of applications for Certificates, receipts, and disclosure of fee collection regimes which are not mentioned in this Circular shall comply with regulations of the Law on fees and charges, the Decree No. 120/2016/ND-CP, the Law on Tax Administration, the Decree No. 126/2020/ND-CP dated October 19, 2020, the Government’s Decree No. 91/2022/ND-CP dated October 30, 2022, the Government’s Decree No. 11/2020/ND-CP dated January 20, 2020, the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, the Circular No. 78/2021/TT-BTC dated September 17, 2021 of the Minister of Finance, and the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020.

4. If any documents referred to in this Circular are amended, supplemented or superseded, the new ones shall apply.

5. Difficulties that arise during the implementation of this Circular should be promptly reported to the Ministry of Finance of Vietnam for consideration./.

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PP. MINISTER
DEPUTY MINISTER



Cao Anh Tuan

APPENDIX

REGION-BASED GEOGRAPHIC POSITION FACTORS
(Enclosed with the Circular No. 34/2023/TT-BTC dated May 31, 2023 of the Minister of Finance of Vietnam)

No.

Geographic region

Provinces/ cities in the region

K factor

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Red River Delta (consisting of 10 provinces/cities)

Bac Ninh, Ha Nam, Ha Noi, Hai Duong, Hai Phong, Hung Yen, Nam Dinh, Ninh Binh, Thai Binh, Vinh Phuc.

1,0

2

Northern midland and mountainous region (consisting of 15 provinces/cities)

Ha Giang, Bac Giang, Cao Bang, Lao Cai, Bac Kan, Lang Son, Tuyen Quang, Yen Bai, Dien Bien, Lai Chau, Son La, Hoa Binh, Phu Tho, Quang Ninh, Thai Nguyen.

1,1

3

North central coast and south central coast (consisting of 14 provinces/cities)

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1,2

4

Central highlands (consisting of 5 provinces/cities)

Kon Tum, Gia Lai, Dak Lak, Dak Nong, Lam Dong.

1,3

5

Southern Vietnam (consisting of 19 provinces/cities)

Binh Phuoc, Binh Duong, Dong Nai, Tay Ninh, Ba Ria - Vung Tau, Ho Chi Minh City, Long An, Dong Thap, Tien Giang, An Giang, Ben Tre, Vinh Long, Tra Vinh, Hau Giang, Kien Giang, Soc Trang, Bac Lieu, Ca Mau, Can Tho.

1,4

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