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THE GOVERNMENT
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No.
174/2007/ND-CP
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Hanoi, November 29, 2007
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DECREE
ON ENVIRONMENTAL
PROTECTION CHARGES FOR SOLID WASTES
THE GOVERNMENT
Pursuant to the December 25,
2001 Law on Organization of the Government;
Pursuant to the November 29, 2005 Law on Environmental Protection;
Pursuant to the December 16, 2002 Law on the State Budget;
Pursuant to the August 28, 2001 Ordinance on Charges and Fees;
At the proposal of the Minister of Finance,
DECREES:
Chapter I
GENERAL PROVISIONS
Article 1.- This Decree provides for environmental
protection charges for solid wastes; charge rates and regime of the collection,
remittance, management and use of environmental protection charges for solid
wastes.
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1. Subject to environmental
protection charges for solid wastes defined in this Decree are ordinary and
hazardous solid wastes discharged from production, business, service and other
activities (except for ordinary solid wastes discharged in daily-life
activities of individuals and households).
2. Ordinary or hazardous solid
wastes prescribed in Clause 1 of this Article are determined and classified
under the Government’s Decree No. 59/2007/ND-CP of April 9, 2007, on solid
waste management.
Article 3.- Payers of environmental protection charges for
solid wastes are organizations or individuals that discharge charge-liable
solid wastes prescribed in Article 2 of this Decree, except for those that
dispose of solid wastes by themselves or sign service contracts on solid waste
disposal up to environmental standards prescribed by law.
Article 4.- If a treaty to which the Socialist Republic of
Vietnam is a contracting party contains provisions different from those of this
Decree, that treaty prevails.
Chapter II
RATES AND REGIME OF THE COLLECTION, REMITTANCE, MANAGEMENT AND USE OF
ENVIRONMENTAL PROTECTION CHARGES FOR SOLID WASTES
Article 5.- Rates of environmental protection charges for
solid wastes are prescribed as follows:
1. For ordinary solid wastes
generated from activities of agencies, business or service establishments,
industrial production establishments or craft villages: not exceeding VND
40,000/ton.
2. For hazardous solid wastes:
not exceeding VND 6,000,000/ton.
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Article 7.- Environmental protection charges for solid
wastes constitute a state budget revenue, and shall be managed and used as
follows:
1. Agencies and units directly
collecting charges may retain part of the collected charge amounts to cover
charge collection expenses under the provisions of Articles 11 and 12 of Decree
No. 57/2002/ND-CP of June 3, 2002, and Clause 5, Article 1 of 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, detailing the
implementation of the Ordinance on Charges and Fees.
2. Local budgets shall enjoy the
whole remainder (one hundred per cent) to spend on the following:
a/ Solid waste treatment up to
environmental standards, such as incineration, disinfection, neutralization,
inertialization or hygienic burial of solid wastes, ensuring strict control of
environmental pollution in the course of waste treatment;
b/ Classification of solid wastes, including public information to
improve public awareness about classification of solid wastes at source;
c/ Investment in building solid
waste burial sites and treatment facilities, application of technologies of
recycling, reusing, disposing of and destroying solid wastes.
Pursuant to the state budget
law, the law on charges and fees and this Article, provincial/municipal People’s
Councils shall decide appropriate on the appropriate management and use of
environmental protection charges for solid wastes.
Article 8.- Charge payers shall pay fully and in time
environmental protection charges for solid wastes as well as sanitation charges
to units collecting sanitation charges. Monthly or quarterly, charge-collecting
units shall remit collected charge amounts into the state budget after
subtracting amounts they are allowed to retain under the provisions of Clause
1, Article 7 of this Decree.
Article 9.- Annually, within 60 days from January 1 of the
calendar year, charge-collecting units shall finalize with tax agencies the
collection, remittance, management and use of
collected charge amounts in localities in the previous year according to
the tax administration law.
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Chapter III
IMPLEMENTATION PROVISIONS
Article 11.- Complaints, denunciations and settlement of
complaints and denunciations about the collection, remittance, management and
use of environmental protection charges for solid wastes in this Decree comply
with the law on complaints and denunciations and the law on charges and fees.
Article 12.- Charge payers, organizations or individuals
collecting environmental protection charges for solid wastes that commit acts
in violation of this Decree shall, depending on the nature and severity of
their violations, be administratively sanctioned or examined for penal
liability.
Article 13.- This Decree takes effect 15 days after its
publication in “CONG BAO.”
Article 14.- Ministers, heads of ministerial-level agencies,
heads of government-attached agencies,
and presidents of provincial/municipal People’s Committees shall
implement this Decree.
ON BEHALF OF THE GOVERNMENT
PRIME MINISTER
Nguyen Tan Dung