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THE PEOPLE’S
COMMITTEE OF HANOI
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THE SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.
45/2014/QĐ-UBND
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Hanoi, August 20,
2014
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DECISION
COLLECTION
OF ENVIRONMENTAL PROTECTION FEE CHARGED FOR SEWAGE IN HANOI
THE PEOPLE’S COMMITTEE OF HANOI
Pursuant to the Law on Organization of the
People’s Councils and the People’s Committees dated November 26, 2003;
Pursuant to the Law on Legislative Documents of
the People’s Council and the People’s Committee dated December 3, 2004;
Pursuant to the Ordinance on Fees or Charges No.
38/2001/PL-UBTVQH10 dated August 28, 2001;
Pursuant to the Government’s Decree No.
57/2002/NĐ-CP dated June 3, 2002 on providing specific regulations on
implementation of the Ordinance on Fees or Charges;
Pursuant to the Government’s Decree No.
24/2006/NĐ-CP dated March 6, 2006 on amending and supplementing several
articles of the Government’s Decree No. 57/2002/NĐ-CP dated June 3, 2002 on
providing specific regulations on implementation of the Ordinance on Fees or
Charges;
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Pursuant to the Government’s Decree No.
25/2013/NĐ-CP dated March 29, 2013 on environmental protection fee for sewage
disposal;
Pursuant to the Circular No. 63/2002/TT-BTC of
the Ministry of Finance dated July 24, 2002 on providing guidance on
implementation of legal regulations on fees and charges;
Pursuant to the Circular No. 45/2006/TT-BTC of
the Ministry of Finance dated May 25, 2006 on amending and supplementing the
Circular No. 63/2002/TT-BTC of the Ministry of Finance dated July 24, 2002 on
providing guidance on implementation of legal regulations on fees and charges;
Pursuant to the Joint Circular No.
63/2013/TTLT-BTC-BTNMT dated May 15, 2013 of the Ministry of Finance and the Ministry
of Natural Resources and Environment on providing guidance on implementation of
the Government's Decree No. 25/2013/NĐ-CP dated March 29, 2013 on the
environmental protection fee for waste water disposal;
Pursuant to the Circular No. 156/2013/TT-BTC of
the Ministry of Finance dated November 6, 2013 on providing guidance on
implementation of several articles of the Law on Tax Administration; the Law on
the amendments to the Law on Tax Administration and the Government’s Decree No.
83/2013/NĐ-CP dated July 22, 2013;
Pursuant to the Circular No. 186/2013/TT-BTC of
the Ministry of Finance dated December 5, 2013 on providing guidance on
imposition of penalties for administrative violations against regulations on
the management of fees or charges;
Pursuant to the Circular No. 02/2014/TT-BTC of
the Ministry of Finance dated January 2, 2014 on providing guidance on fees and
charges within the decision-making authority of the People's Councils of
centrally-affiliated cities or provinces;
Pursuant to the Resolution No. 05/2014/NQ-HĐND
dated July 9, 2014, approved in the 10th plenary meeting of the
People’s Council (Tenure XIV), on promulgating and canceling several
regulations on collection of fees or charges throughout Hanoi within the
decision-making authority of the People’s Council of Hanoi;
At the request of the Tax Department of Hanoi,
the Department of Finance, the Department of Justice – the State Treasury of
Hanoi made at the Request No. 30039/TTrLN: CT-STC-TP-KBNN dated June 18, 2014,
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Article 1. Entities required to
pay or exempted from paying fee
1. Entities paid for the environmental protection
fee charged for their sewage discharged into the environment shall include:
a) Family households;
b) Regulatory agencies;
c) People’s armed forces (exclusive of the
manufacturing or processing facilities affiliated to these people’s armed
forces);
d) Main offices, branches or offices of
organizations or individuals which are not attached to their manufacturing or
processing facilities;
dd) Facilities providing car, motorbike wash or
repair services;
e) Hospitals; clinics; restaurants, hotels;
training and research institutes; other trading or service businesses.
g) Organizations or individuals other than the
abovementioned entities that discharge wastewater which is not the industrial
one and are governed by Clause 1 Article 1 of the Joint Circular No.
63/2013/TTLT-BTC-BTNMT dated May 15, 2013.
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2. Entities exempted from paying fee
a. Sewage discharged from the family households
residing at the areas where the Government gives them the subsidized price of
water to meet the socioeconomic living standard;
b. Sewage drained from the family households living
at the areas where the clean water supply system has not been available yet;
c. Sewage drained from the non-business family
households living at the areas where the clean water supply system has been
already available, but consuming their self-extracted water.
d. Sewage drained from the family households living
at rural villages, including mountainous, highland and remote areas (according
to the Governmental regulations on frontier, mountainous and remote hamlets);
e. If manufacturing or processing facilities
governed by Clause 1 Article 1 of the Joint Circular No. 63/2013/TTLT-BTC-BTNMT
dated May 15, 2013 consuming water supplied by facilities specializing in
supply of clean, underground or surface water has been liable to pay the
environmental protection fee for the industrial wastewater, or the wastewater
disposal under the provisions of the Government’s Decree No. 88/2007/NĐ-CP
dated May 28, 2007 on the wastewater disposal for urban areas or industrial
zones, they shall be exempted from paying the environmental protection fee
charged for sewage disposal.
Article 2. Fee payer
1. The payer of the environmental fee for their
sewage, including family households, organizations or individuals who discharge
their sewage into the environment, shall be charged for such fee.
2. If any organization or individual has discharged
their sewage into the wastewater disposal system and has paid the wastewater
disposal fee, the organization in charge of managing and operating that
disposal system shall become the payer of the environmental protection fee
charged for the volume of wastewater received or drained into the environment.
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1. With respect to the fee payer consuming water
supplied by the clean water supply organization:
a. The rate charged for the environmental
protection fee paid for sewage disposal shall equal 10% of the clean water
selling price (value-added tax has not been included yet).
b. Fee calculation formula:
The amount of
environmental protection fee charged for sewage payable
=
The volume of
clean water consumed by the fee payer
x
The selling price
of clean water before VAT (VND/m3)
x
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2. With respect to the fee payer consuming the
self-extracted water:
a. Fee amount:
No.
Categorization
of fee payers
Unit of
measurement
Fee amount
Valid until
Sept. 30, 2015
Valid from Oct.
1, 2015
1
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VND/person/month
500
600
2
Hospitals, clinics; training or research
institutes;
VND/m3
900
1.000
3
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VND/m3
1,000
1,500
4
Hotels, restaurants; other trading or service
businesses (those discharging wastewater which is not the industrial
wastewater
VND/m3
2,000
2,500
b. Fee calculation formula:
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The amount of
environmental protection fee charged for sewage payable (VND/month)
=
The number of
employees / organization
x
Fee amount
(VND/person/month)
The number of employees shall be determined
according to the time sheet, payroll and employment contracts (applicable to
non-manufacturing or non-processing organizations).
* As for the entities specified in No.1, 2 and 3 of
this fee schedule
The amount of
environmental protection fee charged for sewage payable (VND/month)
=
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x
Fee amount (VND/m3)
The volume of water consumed shall be determined as
follows:
- If any entity permitted to extract underground
water has not installed the water meter to measure the volume of water
extracted, the volume of water consumed as the basis for calculating fee shall
be based on the volume specified in the permit for underground water
extraction.
- If any entity permitted or not yet permitted to
extract underground water has installed the water meter to measure the volume
of water extracted, the volume of water consumed as the basis for calculating
fee shall be based on the volume of extracted underground water indicated by
the water meter.
- If entities do not hold the permit for
underground water extraction, or have not installed the water meter, they are
required to declare the volume of water consumed to serve as the basis for
calculating fee based on the pump capacity according to the following formula:
the fee-charged water volume (m3) = the pump capacity (m3/h)
x pumping length of time (h), or depending on their scale of operation or
service.
+ These entities shall submit their self-declared
water volume consumed for fee calculation; the People's Committees of communes,
wards and towns shall verify and decide the fee amount payable.
Article 4. Fee collecting
agency
1. The clean water supply organization shall
collect the environmental protection fee charged for sewage discharged from
organizations or individuals, and concurrently collect the clean water
consumption charge on a monthly basis. Organizations
or individuals being the payers of fee charged for sewage shall be liable to
pay the full amount to clean water supply organizations, concurrently pay the
clean water consumption fee defined in the sales invoice on a monthly basis.
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Article 5. Management and use
of collected fee
1. Clean water supply organizations shall hand 92%
of the fee amount in to the state budget and shall be entitled to retain 8% of
the fee amount to pay for any expense incurred from their fee collection
activities.
2. The People’s
Committees of communes, wards and towns shall hand 85% of the fee amount in to
the state budget and shall be entitled to retain 15% of the fee amount to pay
for any expense incurred from their fee collection activities.
3. Clean water supply organizations, People’s
Committees of communes, wards and towns, shall open an account titled
"Provisional collection of the environmental protection fee charged for
sewage” at the State Treasury branch located in their area. Depending on the
amount of environmental protection fee collected, these organizations shall
decide whether such amount shall be deposited in the provisional collection
account on a daily or weekly basis. By 20th day of the following
month at the latest, clean water supply organizations, People’s Committees of
communes, wards and towns, shall be responsible for depositing such amount in
the provisional collection account of the State Treasury on a monthly basis,
after deducting the fee amount retained in accordance with legal regulations.
4. Clean water supply organizations, People’s
Committees of communes, wards and towns, shall be responsible for calculating
the collected amount of environmental protection fee charged for sewage on a
monthly basis, and then preparing the Fee Declaration statement according to
the form No. 01/PHLP enclosed herewith for submission to the Tax Department
located in the area.
Clean water supply organizations, People’s
Committees of communes, wards and towns, shall be required to create their own
accounting records to keep track of the collected amount of environmental
protection fee charged for sewage. The environmental protection fee collected
shall not be recorded into the financial report as the revenue of these clean
water supply organizations.
5. Every year, within a permitted period of 90 days
from January 1 of the following year, clean water supply organizations,
People’s Committees of communes, wards and towns, shall be responsible for
carrying out the tax finalization at the local tax department for their
collected amount of environmental protection fee, and preparing the tax finalization
statement according to the form No. 02/PHLP issued together with the Circular
No. 156/2013/TT-BTC for submission to the Tax Administration Department in the
area.
6. Clean water supply organizations shall make an
annual data report on the environmental protection fee charged for sewage in
their areas and notify the Department of Natural Resources and Environment by
completing the form No. 06 issued together with the Circular No.
63/2013/TTLT-BTC-BTNMT before March 31 of the subsequent year.
The Department of Natural Resources and Environment
shall prepare an annual data report on the environmental protection fee charged
for sewage throughout Hanoi by completing the form No. 05 issued together with
the Circular No. 63/2013/TTLT-BTC-BTNMT for submission to the Ministry of
Natural Resources and Environment before March 31 of the subsequent year.
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- Clean water supply organizations shall use sales
invoice according to the regulations laid down in the Circular No.
39/2014/TT-BTC of the Ministry of Finance dated March 31, 2014 on providing
guidance on implementation of the Government’s Decree No. 51/2010/NĐ-CP dated
May 14, 2010 and the Government’s Decree No. 04/2014/NĐ-CP dated January 17,
2014 on stipulating sales or service provision invoices.
- The People’s
Committees of communes, wards and towns shall use the fee-collection receipt
issued by the tax department.
Article 7. Violation settlement
All violations shall be handled in accordance with
the Government’s Decree No. 109/2013/NĐ-CP dated September 24, 2013 on
stipulating penalties for administrative violations against regulations on
price, fee, charge and invoice management, and the Circular No. 186/2013/TT-BTC
of the Ministry of Finance dated December 5, 2013 on providing guidance on
imposition of penalties for violations against regulations on fee and charge
management.
Article 8. Effect
This Decision shall come into force after 10 days
from the signing date and replace the Decision No. 26/2009/QĐ-UBND of the
People’s Committee of Hanoi dated January 9, 2009 on collection of
environmental protection fee charged for sewage throughout Hanoi. Other
contents which are not stipulated by this Decision shall be carried out under
the guidance of the Joint Circular No. 63/2013/TTLT-BTC-BTNMT dated May 15,
2013 of the Ministry of Finance and the Ministry of Natural Resources and
Environment on providing guidance on implementation of the Government’s Decree
No. 25/2013/NĐ-CP dated March 29, 2013 on environmental protection fee charged
for sewage.
Article 9. Implementation
The Chief of the Office of the People’s Committee
of Hanoi; the Director of Departments: Finance, Natural Resources and
Environment; the Director of the State Treasury of Hanoi; the Director of the Tax
Department of Hanoi; the President of the People’s Committee of districts or
towns; the President of communes, wards or towns; clean water supply
organizations and other relevant organizations or individuals, shall be
responsible for implementing this Decision./.
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PP. PEOPLE’S
COMMITTEE
PP. THE PRESIDENT
THE VICE PRESIDENT
Nguyen Van Suu