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THE MINISTRY OF FINANCE
-THE MINISTRY OF NATURAL RESOURCES
AND ENVIRONMENT
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 106/2007/TTLT-BTC-BTNMT
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Hanoi, September 06, 2007
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JOINT CIRCULAR
AMENDING
AND SUPPLEMENTING THEIR JOINT CIRCULAR No. 125/2003/TTLT-BTC-BTNMT OF DECEMBER
18, 2003, WHICH GUIDES THE IMPLEMENTATION OF THE GOVERNMENT’S DECREE No.
67/2003/ND-CP OF JUNE 13, 2003, ON ENVIRONMENTAL PROTECTION CHARGE FOR
WASTEWATER
Pursuant to the Government’s Decree No. 57/2002/ND-CP of June 3, 2002,
detailing the implementation of the Ordinance on Charges and Fees;
Pursuant to the Government’s Decree No. 24/2006/ND-CP of March 6, 2006,
amending and supplementing a number of articles of the Government’s Decree No.
57/2002/ND-CP of June 3, 2002, which details the implementation of the
Ordinance on Charges and Fees;
Pursuant to the Government’s Decree No. 67/2003/ND-CP of June 13, 2003, on
environmental protection charge for wastewater;
Pursuant to the Government’s Decree No. 04/2007/ND-CP of January 8, 2007,
amending and supplementing a number of articles of the Government’s Decree No.
67/2003/ND-CP of June 13, 2003, on environmental protection charge for
wastewater;
The Ministry of Finance and the Ministry of Natural Resources and Environment
jointly guide amendments and supplements to their Joint Circular No.
125/2003/TTLT-BTC-BTNMT of December 18, 2003, guiding the implementation of the
Government’s Decree No. 67/2003/ND-CP of June 13, 2003, on environmental protection
charge for wastewater, as follows:
1. To amend Clause 2, Section II of Circular No.
125/2003/TTLT-BTC-BTNMT as follows:
“2. Environmental protection
charge for industrial wastewater
Rates of environmental protection charge for
industrial wastewater are calculated on the basis of each pollutant in
wastewater, specifically as follows:
No.
Pollutants in wastewater
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(VND/kg of pollutant in wastewater)
Appellation
Sign
Type-A wastewater-receiving environment
Type-B wastewater-receiving environment
Type-C wastewater-receiving environment
Type-D wastewater-receiving environment
1
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...
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ACOD
300
250
200
100
2
Suspended solid
ATSS
400
...
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300
200
3
Mercury
AHg
20,000,000
18,000,000
15,000,000
10,000,000
...
...
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Lead
APb
500,000
450,000
400,000
300,000
5
Arsenic
AAs
...
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900,000
800,000
600,000
6
Cadmium
ACd
1,000,000
900,000
800,000
...
...
...
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Wastewater-receiving environments, of four types
named A, B, C and D, are determined as follows:
- Type-A wastewater-receiving environment: inner
cities and towns of urban centers of special grade and grades I, II and III.
- Type-B wastewater-receiving environment: inner
cities and towns of urban centers of grades IV and V, and outskirts of urban
centers of special grade and grades I, II and III.
- Type-C wastewater-receiving environment: outskirts
of grade-IV urban centers and non-urban communes, excluding communes belonging
to type-D wastewater-receiving environment.
- Type-D wastewater-receiving environment: communes
in border, mountainous, highland, deep-lying, remote, sea and island regions.
Urban centers of special grade and grades I, II, III,
IV and V comply with the Government’s Decree No. 72/2001/ND-CP of October 5,
2001, on classification of urban centers and urban management levels, and
guiding documents.”
2. To amend and supplement Point b, Clause 2, Section III, and
supplement Point c, Clause 2, Section III of Circular No.
125/2003/TTLT-BTC-BTNMT as follows:
“b/ If a charge payee’s industrial wastewater
contains many pollutants specified in Clause 1, Article 1 of the Government’s
Decree No. 04/2007/ND-CP of January 8, 2007, amending and supplementing a
number of articles of the Government’s Decree No. 67/2003/ND-CP of June 13,
2003, on environmental protection charge for wastewater, the payable amount of
environmental protection charge for the industrial wastewater is the total of
the payable amount of environmental protection charge for industrial wastewater
of each of pollutants in the wastewater.
c/ The volume of pollutants in wastewater shall be
determined under the guidance of the Ministry of Natural Resources and
Environment.”
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“c/ Clean water suppliers and commune/ward People’s
Committees shall open “Environmental protection charge for wastewater” accounts
at the state treasuries where transactions are made. Monthly, by the 10th
day of the subsequent month, they shall come to those state treasuries to make
papers of remittance of the collected amounts of environmental protection
charge for daily-life wastewater into those accounts after subtracting the
charge amounts they have retained according to regulations.
Clean water suppliers and commune/ward People’s
Committees shall open separate accounting books to monitor and update the
collected amounts of environmental protection charge for daily-life wastewater
for making payment with the state budget. The amounts of environmental
protection charge for daily-life wastewater must not be accounted as turnover
of clean water suppliers.
Monthly, clean water suppliers shall, based on the
collected charge amounts, calculate, and make declarations of, environmental
protection charge for daily-life wastewater (Form No. 01 enclosed with this
Circular), and send them to provincial-level Tax Departments for monitoring
and management. Commune/ward People’s Committees shall, based on the collected
charge amounts, calculate, and make declarations of, environmental protection
charge for daily-life wastewater (Form No. 01 enclosed with this Circular),
and send them to district-level Tax Departments for monitoring and management.
At the year-end, commune/ward People’s Committees shall finalize charge
collection and remittance with district-level Tax Departments according to
regulations.
d/ State treasuries shall account environmental
protection charge amounts remitted by clean water suppliers and commune/ward
People’s Committees into corresponding chapters, categories and clauses,
Item/Sub-item 042.01 of the current State Budget Index, and regulate the state
budget under the guidance in Clause 3, Section V of this Circular.”
4. To amend and supplement Clause 2, Section IV of Circular No.
125/2003/TTLT-BTC-BTNMT as follows:
“2. Environmental protection charge for industrial
wastewater
a/ Payers of environmental protection charge for
industrial wastewater are obliged to:
- Declare quarterly payable charge amounts with
Natural Resources and Environment Services of provinces or centrally run cities
where wastewater is discharged according to regulations (Form No. 02
enclosed with this Circular) within the first 5 days of the first month of
the subsequent quarter and ensure the accuracy of their declaration;
- Remit fully and in time payable charge amounts into
“Provisional collection of environmental protection charge for wastewater”
accounts at state treasuries according to notices of provincial-level Natural
Resources and Environment Services, but no later than the 15th day
of the first month of the subsequent quarter;
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b/ Provincial-level Natural Resources and Environment
Services are tasked to:
- Evaluate declarations of environmental protection
charge for industrial wastewater. By the 10th day of the first month
of the subsequent quarter, notify charge payers of the amounts of environmental
protection charge for industrial wastewater payable into the state budget (Form
No. 03 enclosed with this Circular).
- Open accounting books for separately monitoring the
amounts of environmental protection charge for industrial wastewater remitted
by charge payers in localities, monitor and manage the use of charge amounts
specified at Point 2, Section V of this Circular.
- Quarterly, by the 20th day of the first
month of the subsequent quarter, sum up the amounts of environmental protection
charge for industrial wastewater, send sum-up reports to provincial-level Tax
Departments, and regularly make comparison with state treasuries where
transactions are made.
- Annually, within 60 days from January 1 of a
calendar year, finalize with tax agencies of the same level the collection and
remittance of environmental protection charge for industrial wastewater in
localities according to regulations.
- Draw up plans on the use of collected charge
amounts according to the provisions of Point 3, Section V of this Circular and
submit them to provincial-level People’s Committees for decision on investment
in environmental protection in localities.
c/ State treasuries shall open “Provisional
collection of environmental protection charge for wastewater” accounts for
collecting charges from payers of environmental protection charge for
industrial wastewater. Quarterly, industrial production establishments shall
pay charges into these accounts according to notices of provincial-level
Natural Resources and Environment Services. When paying charges to state
treasuries, industrial production establishments shall make three copies of
papers of money payment into “Provisional collection of environmental
protection charges for wastewater” accounts. By the 20th day of the
first month of the subsequent quarter, state treasuries shall sum up
environmental protection charge amounts, make papers of remittance of money
(80% of the total charge amount) into the state budget, which shall be
allocated to local budgets of different levels according to the provisions of
Point 3, Section V of this Circular and, at the same time, transfer the
remaining amounts (20% of the total charge amount) into deposit accounts of
provincial-level Natural Resources and Environment Services upon the latter’s
request. The charge amounts remitted into the state budget shall be accounted
into corresponding chapters, categories and clauses, Item/Sub-item 042.01 of
the current State Budget Index.
d/ For production and service establishments directly
managed by the Ministry of Public Security and the Ministry of Defense, these
two ministries shall, for national security and secret reasons, evaluate
environmental protection charge declarations and notify such to Natural
Resources and Environment Services of provinces or centrally run cities where
the establishments operate (Form No. 04 enclosed with this Circular).
e/ When changing materials or products; replacing
production chains or technology processes; or installing pollution minimization
equipment or wastewater treatment systems, production, business and service
establishment owners shall report thereon in writing to provincial-level
Natural Resources and Environment Services in order to have payable charge
rates re-determined as appropriate.”
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“2. Environmental protection charge for industrial
wastewater
a/ 20% of the total collected amount of environmental
protection charge for industrial wastewater shall be retained for the
provincial-level Natural Resources and Environment Service to cover charge
collection expenses or adjust pollutants’ emission extents, of which:
- 5% shall be used to cover charge collection
expenses under the provisions of Clause 8 of the Finance Ministry’s Circular
No. 45/2006/TT-BTC of May 25, 2006, amending and supplementing the Finance
Ministry’s Circular No. 63/2002/TT-BTC of July 24, 2002, which guides the
implementation of legal provisions on charges and fees.
- 15% shall be used to cover expenses for wastewater
assessment, sampling and analysis in service of the evaluation of charge
payment declarations or the charge collection.
Provincial-level Natural Resources and Environment
Services shall use all the above deducted amounts of environmental protection
charge for industrial wastewater for proper purposes with lawful documents
according to regulations. At the year-end, unspent amounts, if any, shall be
transferred to the subsequent year for further spending according to
regulations.
b/ The remainder (80% of the total collected amount
of environmental protection charge for industrial wastewater) shall be remitted
into the state budget and allocated to local budgets of different levels under
the guidance in Clause 3, Section V of this Circular.”
6. To supplement Point c, Clause 3, Section V of Circular No.
125/2003/TTLT-BTC-BTNMT as follows:
“c/ Quarterly, by the 25th day of the
first month of the subsequent quarter, state treasuries shall sum up collected
amounts of environmental protection charge for daily-life and industrial
wastewater (Item 042.01 according to the report on central budget revenues) and
send them to the State Budget Department, the Department of Finance for Banks
and Financial Institutions for use as a basis for additional allocation of
capital to the Vietnam Environmental Protection Fund.
- Within 5 days after receiving state treasuries’
notices, the Department of Finance for Banks and Financial Institutions shall
issue a notice approving cost estimates and send it to the State Budget
Department for making payment orders to transfer the amount of environmental
protection charge for wastewater already allocated to the central budget into
the account of the Vietnam Environmental Protection Fund.
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Annually, pursuant to the Prime Minister’s Directive
on elaboration of the socio-economic development plan and state budget estimate
of the subsequent year; the Finance Ministry’s documents guiding the
elaboration of budget estimate of the subsequent year; and provincial-level Natural Resources and Environment Ministry’s documents
providing professional guidance on environmental protection tasks for provinces
and centrally run cities, provincial-level Natural Resources and Environment
Services shall make funding cost-estimates, include them in the subsequent
year’s budget expenditure estimates and send them to provincial-level Finance
Services and Planning and Investment Services in accordance with the State
Budget Law; provincial-level Finance Services shall consider and include those
cost estimates in expenditure estimates of local budgets of the same level,
then report thereon to provincial-level People’s Committees for submission to
People’s Councils of the same level for consideration and decision.
The observance of cost estimates, accounting and
finalization comply with current provisions of the State Budget Law, its
guiding documents and the current State Budget Index.”
7. This Circular takes effect 15 days after its publication in “CONG
BAO.”
8. Any problems arising in the course of
implementation should be promptly reported to the Ministry of Finance and the
Ministry of Natural Resources and Environment for study and additional
guidance.
FOR THE MINISTER OF NATURAL RESOURCES AND
ENVIRONMENT
VICE MINISTER
Nguyen Cong Thanh
FOR THE MINISTER OF FINANCE
VICE MINISTER
Truong Chi Trung