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THE MINISTRY OF
FINANCE
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THE SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 56/2018/TT-BTC
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Hanoi, June 25,
2018
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CIRCULAR
PRESCRIBING RATE OF
COLLECTION, REGIME FOR COLLECTION, PAYMENT, MANAGEMENT AND USE OF FEE FOR
APPRAISAL OF THE ENVIRONMENTAL IMPACT ASSESSMENT REPORT BY THE CENTRAL
REGULATORY BODY
Pursuant to the Law on Fees and Charges dated
November 25, 2015;
Pursuant to the Law on Environmental Protection
dated June 23, 2014;
Pursuant to the Law on State Budget dated June
25, 2015;
Pursuant to the Government's Decree No.
18/2015/ND-CP dated February 14, 2015, prescribing the environmental protection
planning, strategic environment assessment, environmental impact assessment and
environmental protection plan;
Pursuant to the Government's Decree No.
120/2016/ND-CP dated August 23, 2016 specifying and guiding the implementation
of a number of articles of the Law on Fees and Charges;
Pursuant to the Government's Decree No.
87/2017/ND-CP dated July 26, 2017, defining the functions, tasks, powers and
organizational structure of the Ministry of Finance;
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The Minister of Finance hereby issues the
Circular prescribing rate of collection, regime for collection, payment,
management and use of fee for appraisal of the environmental impact assessment
report by the central regulatory body.
Article 1. Scope and subjects of application
1. This Circular shall address the rate of
collection, regime for collection, payment, management and use of fee for
appraisal of the environmental impact assessment report by the central
regulatory body.
2. This Circular shall apply to agencies,
organizations or individuals paying fees; organizations collecting fees; other
organizations or individuals related to collection and payment of fees for
appraisal of the environmental impact assessment report.
Article 2. Fee-paying person and fee-collecting
organization
1. The fee-paying person refers to any agency,
organization or individual requesting the central competent authority to carry
out the appraisal of the environmental impact assessment report. The
fee-paying person shall pay appraisal fees during the period from the date of
submission of the request for appraisal or re-appraisal to the date before
convening of the Appraisal Board. Appraisal fees shall be directly paid
to fee-collecting organizations, or transferred to the transactional accounts
for remittance to the state budget which are opened at the State Treasury.
2. Fee-collecting organizations shall include:
a) The Vietnam Environment Administration
affiliated to the Ministry of Natural Resources and Environment;
b) Regulatory bodies authorized by Ministers and
Ministry-level agencies to conduct the appraisal of the environmental impact
assessment report.
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The rate of collection of fees for the appraisal of
the environmental impact assessment report shall be regulated in the schedule
of rates of collection of appraisal fees annexed to this Circular.
Article 4. Fee declaration and payment
1. Not later than 5th day every month,
fee-collecting organizations must send the amount of fee collected in the
previous month to the transactional account for remitting fees to the state
budget opened at the State Treasury.
2. Fee-collecting organizations shall declare and
pay fees collected on a monthly basis, and prepare the annual finalization
under the guidance given in Clause 3 Article 19 and Clause 2 Article 26 of the
Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance
guiding the implementation of a number of articles of the Law on Tax
Management; the Law on Amendment and Supplement to a number of Articles of the
Law on Tax Management and the Government’s Decree No. 83/2013/ND-CP dated July
22, 2013. Fee-collecting organizations shall pay the amount of fees
collected at the percentage specified in Article 5 hereof to the state budget
(the central budget) according to chapters, sections and subsections of the
Index of the State Budget.
Article 5. Fee management and use
1. Fee-collecting organizations shall remit 100% of
fees collected to the state budget. Funding for appraisal and fee collection activities
shall be arranged in the budget estimate of each fee-collecting organization
according to the state budget spending regime and allowance prescribed by
law.
2. In cases where a fee-collecting organization is
a state regulatory body of which overheads are covered by the advance lump sum
financed by sources of fees collected under the provisions of Clause 1 Article
4 of the Government's Decree No. 120/2016/ND-CP dated August 23, 2016
specifying and guiding the implementation of a number of articles of the Law on
Fees and Charges, it may retain 90% of total actually collected amount of
appraisal fees for appraisal and fee collection, and must pay 10% of the amount
of fees collected to the state budget.
The retained amount of fees shall be managed and spent under the
provisions of Article 5 of the Government's Decree No. 120/2016/ND-CP dated
August 23, 2016 specifying and guiding the implementation of a number of
articles of the Law on Fees and Charges; shall be used for covering other costs
related to fulfillment of work requirements, rendering of services and fee
collection activities, including cost of inspection and assessment carried out
at the office, project implementation location and cost of convening of the
meeting held by the Appraisal Board (costs incurred from collection of
opinions, preparation of the summary of appraisal comments and the appraisal
review report); the rate of payment on the amount of fees shall be subject to
the Circular No. 02/2017/TT-BTC dated January 6, 2017 of the Minister of
Finance providing guidance on management of the budget for environmental
protection activities and other documents stating amendments, supplements or
replacements (if any).
Article 6. Implementation organization and
implementary provisions
1. This Circular shall be in force from August 10,
2018 and replace the Circular No. 195/2016/TT-BTC dated November 8, 2016 of the
Minister of Finance prescribing rate of collection, regime for collection,
payment, management and use of fees for the appraisal of the environmental
impact assessment report and the detailed environmental protection scheme by
the central regulatory body.
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3. In the course of implementation of this
Circular, if there is any difficulty that arises, entities, organizations and
individuals should promptly inform the Ministry of Finance for its review and
guidance./.
PP. THE
MINISTER
THE DEPUTY MINISTER
Vu Thi Mai
SCHEDULE OF RATES
OF COLLECTION OF FEES FOR APPRAISAL OF ENVIRONMENTAL IMPACT ASSESSMENT REPORT
(Issued together
with the Circular No. 56/2018/TT-BTC dated June 25, 2018 of the Minister of
Finance)
No.
Total
investment
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Rate of fee
applied to Project Groups (million dong)
1
2
3
4
5
6
1
10 or less
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8.6
8.8
9.2
9.6
6.0
2
From greater than 10 to 20
12.5
13.0
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14.0
15.0
9.0
3
From greater than 20 to 50
21.0
22.0
22.5
23.0
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15.0
4
From greater than 50 to 100
37.5
38.0
39.0
41.0
43.0
27.0
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From greater than 100 to 200
41.5
42.0
43.0
45.0
47.0
30.0
6
From greater than 200 to 500
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55.0
56.0
59.0
62.0
39.0
7
From greater than 500 to 1,000
61.0
62.0
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66.0
69.0
44.0
8
From greater than 1,000 to 1,500
65.0
67.0
68.5
72.0
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48.0
9
From greater than 1,500 to 2,000
67.0
68.0
70.0
73.5
76.5
49.0
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From greater than 2,000 to 3,000
70.0
71.0
73.0
76.0
79.0
51.0
11
From greater than 3,000 to 5,000
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74.0
76.0
79.0
82.0
53.0
12
From greater than 5,000 to 7,000
77.0
78.0
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84.0
87.0
56.0
13
Greater than 7,000
84.0
86.0
88.0
92.0
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61.0
Note:
1. Rate of collection of fees for the re-appraisal
of the environmental impact assessment report shall be equal to 50% of the
respective rate of initial collection of fee stated in the abovementioned
Schedule.
2. Project group:
a) Group 1. Civil construction projects.
b) Group 2. Infrastructure engineering projects
(except traffic projects).
c) Group 3. Agricultural, forestry, aquacultural
and irrigation construction projects.
d) Group 4. Traffic projects.
e) Group 5. Industrial projects.
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As for projects classified into at least 02 groups,
the higher rate of fee shall be applied./.