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MINISTRY OF FINANCE OF VIETNAM
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THE SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
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No. 02/2022/TT-BTC
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Hanoi, January 11, 2022
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CIRCULAR
FEES FOR APPRAISAL OF ISSUANCE OF ENVIRONMENTAL LICENSE AND
COLLECTION, TRANSFER, MANAGEMENT AND USE THEREOF BY CENTRAL GOVERNMENT
AUTHORITIES
Pursuant to the Law on
Fees and Charges of Vietnam dated November 25, 2015;
Pursuant to the Law on
Environmental Protection of Vietnam dated November 17, 2020;
Pursuant to the Law on
Tax Administration of Vietnam dated June 13, 2019;
Pursuant to the Government’s
Decree No. 120/2016/ND-CP dated August 23, 2016 on elaboration of some Articles
of the Law on Fees and Charges of Vietnam;
Pursuant to the
Government’s Decree No. 126/2012/ND-CP dated October 19, 2020 on elaboration of
the Law on tax administration of Vietnam;
Pursuant to the
Government’s Decree No. 08/2022/ND-CP dated October 01, 2022 on elaboration of
the Law on Environmental Protection of Vietnam;
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At the request of the
Director of the Department of Tax Policy of Vietnam;
The Minister of
Finance of Vietnam hereby promulgates a Circular on fees for appraisal of
issuance of environmental license and collection, transfer, management and use
thereof by central government authorities
Article 1. Scope and
regulated entities
1. This Circular provides for fees for appraisal of issuance,
re- issuance and adjustment of environmental license and collection, transfer,
management and use thereof by central government authorities
2. This Circular shall apply to agencies, organizations or
individuals paying fees (hereinafter referred to as “fee payers”).;
organizations collecting fees (hereinafter referred to as “fee collectors”);
other organizations or individuals related to fees for appraisal of issuance,
re- issuance and adjustment of environmental license and collection, transfer,
management and use thereof by central government authorities
Article 2. Fee
collectors and fee payers
1. Fee payers shall be agencies, organizations that request
central government authorities to issue, re-issue and adjust environmental
license.
2. Fee collectors shall be Ministry of Natural Resources and
Environment, Ministry of Public Security, Ministry of National Defense or state
agencies under the 03 ministries that are assigned to appraisal of issuance,
re- issuance and adjustment of environmental license in accordance with law.
Article 3. Fees
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Article 4. Declaration,
collection and transfer of fees
1. The fee payer shall pay the appraisal fee within 10 working
days from the day of submitting the application for issuance, re- issuance or
adjustment of the environmental license. The fee payer shall transfer fees
directly to the fee collector or deposit account pending transfer to state
budget which is opened at the State Treasury
2. By the 05th of every month, the fee collector shall
transfer the collected fee in the previous month to the deposit account pending
transfer to state budget which is opened at the State Treasury.
3. The collector shall declare and transfer collected fees on
a monthly basis and prepare statements of used fees on an annual basis in
accordance with regulations of Law on Tax administration, the Government’s
Decree No. 126/2020/ND-CP dated October 19, 2020 elaboration of the Law on tax
administration
Article 5. Management
and use of fees
1. The collectors shall transfer 100% of the collected fee to
the state budget. The funding source for the appraisal and collection of fees
shall be allocated in the fee collector's estimate according to the policies
and norms on State budget expenditures in accordance with Law.
2. If the collectors are allowed to use the collected fees to
cover its operating costs according to the regulations of Clause 1, Article 4
of the Government's Decree No. 120/2016/ND-CP dated August 23, 2016 on
elaboration of some Articles of the Law on Fees and Charges, 90% of the total
amount of collected appraisal fees shall be deducted to pay for expenditure
specified in Article 5 of Decree No. 120/2016/ND-CP and 10% of the total amount
of collected fees shall be transferred to the state budget according to
chapters and subsections of the table of contents of the state budget.
Article 6: Entry into
force
1. This Circular comes into force as of November 01, 2022
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a) Circular No.
59/2017/TT-BTC dated June 13, 2017 of Minister of Finance on fees for appraisal
of issuance of hazardous waste treatment and disposal licenses and collection,
transfer, management and use thereof
a) Circular No.
62/2017/TT-BTC dated June 19, 2017 of the Minister of Finance on fees for
certification of eligibility for environmental protection in import of scrap as
raw materials and collection, transfer, management and use thereof
3. Other contents regarding collection, transfer, management,
use, receipts, publicity of the fee collection regime for appraisal of issuance
of environmental license that are not specified in this Circular shall comply
with the provisions of the Law on Fees and Charges; Decree No. 120/2016/ND-CP;
Law on Tax Administration; Decree No. 126/2020/ND-CP; the Government’s Decree
No. 11/2020/ND-CP dated January 20, 2020 regulating administrative procedures
for state treasury operations; Decree No. 123/2020/ND-CP dated October 19, 2020
of the Government on invoices and records; Circular No. 303/2016/TT-BTC dated
November 15, 2016 of the Minister of Finance guiding the printing, issuance,
management and use of documents for the collection of charges and fees
belonging to the state budget and Circular No. 78/2021/TT-BTC dated September
17, 2021 of the Minister of Finance providing guidance on the Law on Tax
Administration dated June 13, 2019 and the Government’s Decree No. 123/2020/ND-CP
dated October 19, 2020 prescribing invoices and records.
4. In the cases where any of the legislative documents
referred to in this Circular is amended or replaced, the latest one shall apply
5. Difficulties that arise during the implementation of this
Circular should be reported to the Ministry of Finance for consideration./.
PP. MINISTER
DEPUTY MINISTER
Vu Thi Mai
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(Issued together with Circular No. 02/2022/TT-BTC dated
January 10, 2022 of the Minister of Finance)
1. Fees for appraisal of issuance and re- issuance of
environmental license
a) Projects or
establishments in group I (except for projects or establishments specified at
Points 2 and 3 below): VND 50 million/license.
b) Projects or
establishments in group II or projects or establishments located in the area of
02 administrative units of provinces and above or located on the sea where
the People's Committee of province does not take responsibility for
administrative management: VND 45 million/license.
2. Fees for appraisal of issuance and re-issuance of
environmental license applied to projects on hazardous waste treatment and disposal
services or establishments providing hazardous waste treatment and disposal
services
No.
Quantity of hazardous waste treatment and disposal
equipment
Fee
(million dong)
Project
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1
4 or less
60
40
2
From 5 to 10
65
50
3
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70
60
3. Fees for appraisal of issuance and re-issuance of
environmental license applied to projects on import of scrap as raw materials
or establishments that import scrap as raw materials and come into operation.
No.
Type of scrap
Fee
(million dong)
Project
Establishment
1
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75
50
2
Paper
65
45
3
Plastic
60
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4
Other types of scrap
55
35
4. Fees for appraisal of adjustment of environmental license
shall be 15 million dong/ license/establishment.
5. The above fee shall be calculated according to the time of
appraisal of issuance, re-issuance and adjustment of environmental license The
fee shall not include travel cost of the actual inspectorate at the
establishment and the cost of sampling and analyzing waste samples in
accordance with law..
6. If projects or establishments request for issuance,
re-issuance and adjustment of environmental license with many contents of the
license application (including hazardous waste treatment service, import of
scrap as raw materials and other contents), the fee shall be applied fee of the
type of scrap that has highest fee of the projects or establishments specified
at Points 1, 2 and 3 of the schedule of fee for appraisal of issuance of
environmental license.
7. Classification of groups of projects, establishments, types
of scrap, and waste treatment equipment shall comply with the regulations of
the Law on Environmental Protection of Vietnam and the Government's Decree No.
08/2022/ND-CP dated January 10, 2022 elaboration of the Law on Environmental
Protection.