|
THE MINISTRY OF
FINANCE OF VIETNAM
-----------
|
THE SOCIALIST
REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
----------------
|
|
No.:
34/2023/TT-BTC
|
Hanoi, May 31,
2023
|
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;
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
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.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
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
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
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
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
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
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
70.560
80.640
90.720
Central highlands (K = 1,3)
54.600
65.520
76.440
87.360
98.280
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
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 05th 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
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
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./.
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
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
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
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)
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.
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
...
...
...
Please sign up or sign in to your
TVPL Pro Membership to see English documents.