Instructions for declaration and calculation of environmental protection fees for emissions

(Chinhphu.vn) - In case the facility does not have results of measuring the concentration or flow of exhaust gas, the fee collection organization shall coordinate with the facility to measure and analyze to determine the concentration and flow.

Mr. Nguyen Quang Kieu's company ( Dong Thap ) has been granted an environmental license, including environmental licensing for emissions from 5 waste streams.

Due to the different characteristics of the waste streams, the monitoring programs of the waste streams do not have complete or all the parameters (such as organic vapor waste streams) to calculate the exchange fee.

Mr. Kieu asked, in the process of making declarations to pay environmental protection fees for emissions, does his company have to re-sample indicators that are not included in the approved periodic monitoring program?

The Ministry of Agriculture and Environment responded to this issue as follows:

The fee calculation method is prescribed in Article 5 of Decree No. 153/2024/ND-CP dated November 21, 2024 of the Government regulating environmental protection fees for emissions:

"Article 5. Fee calculation method

1. Environmental protection fee for emissions payable during the fee payment period is calculated according to the following formula: F = f + C.

In there:

a) F is the total amount of fees payable during the fee payment period (quarter or year).

b) f is the fixed fee specified in Clause 1, Article 6 of this Decree (quarterly or annually).

c) C is the variable cost, calculated quarterly.

The variable cost of an emission facility (C) is the total variable cost at each emission stream ( C _i ) determined by the following formula: C = Σ C _i .

The transformation cost of each emission stream ( C _i ) is equal to the total transformation cost of the environmental pollutants specified in Clause 2, Article 6 of this Decree contained in the emissions at each emission stream (i) and is determined according to the following formula:

C _i = C _{i (Dust)} + C _{i (SOx)} + C _{i (NOx)} + C _{i (CO)}

The variable cost of each pollutant contained in the exhaust gas at each exhaust gas stream (i) is determined as follows:

C i (pollutants in exhaust gas)

=

Exhaust gas flow generated at the i-th exhaust gas stream (Nm 3 /hour)

x

Exhaust gas discharge time at the i-th exhaust gas stream (hours)

x

Concentration of pollutants in exhaust gas at the i-th exhaust gas stream (mg/Nm 3 )

x

10-9

x

Pollutant fee (VND/ton)

In there:

The exhaust discharge time at the ith exhaust stream is the total exhaust discharge time during the charging period at the ith exhaust stream as declared by the fee payer.

The exhaust gas flow and concentration of each pollutant in the exhaust gas at each exhaust gas stream generated during the fee payment period are determined as follows:

For facilities discharging emissions that conduct periodic monitoring: Emission flow is determined according to the flow recorded in the environmental license; the concentration of each environmental pollutant in the emissions is determined based on periodic monitoring data every 3 months as prescribed in Article 98 of Decree No. 08/2022/ND-CP dated January 10, 2022 of the Government detailing a number of articles of the Law on Environmental Protection. In case the facility discharging emissions has a periodic monitoring frequency of every 6 months as prescribed in Article 98 of Decree No. 08/2022/ND-CP, the declaration and calculation of fees for the quarter without monitoring will be based on the monitoring data of the previous monitoring period.

For facilities discharging exhaust gas that perform automatic and continuous monitoring: The exhaust gas flow and concentration of each environmental pollutant in the exhaust gas are determined according to the average value of the measurement results (according to the technical characteristics of each type of equipment).

2. For facilities discharging emissions that are subject to automatic, continuous or periodic emission monitoring according to environmental licenses (hereinafter referred to as subjects subject to emission monitoring): The environmental protection fee for emissions payable is the total fee payable (F) determined according to the formula specified in Clause 1 of this Article.

3. For facilities discharging emissions that are not subject to emission monitoring: The environmental protection fee for emissions to be paid is the fixed fee rate (f) prescribed in Clause 1, Article 6 of this Decree".

4 substances required to be declared and paid fees

Articles 6 and 9 of Decree No. 153/2024/ND-CP stipulate that establishments must declare environmental protection fees for emissions for all four environmental pollutants: dust, SO _x , NO _x (including N O ₂ and NO), CO.

In case the environmental license of a licensed facility does not include all 4 substances or lacks 1 of the 4 substances: dust, SO _x , NO _x (including N O ₂ and NO), CO, the facility must still declare and pay emission fees for all 4 of these substances; item i.3 of section B of Form No. 1 attached to Decree No. 153/2024/ND-CP only stipulates 4 environmental pollutants: dust, SO _x , NO _x (including N O ₂ and NO), CO must declare and pay environmental protection fees for emissions.

Clause 3, Article 9 of Decree No. 153/2024/ND-CP stipulates that in case a facility does not have results of measuring the concentration or flow of exhaust gas, the fee collection organization shall coordinate with the facility to measure and analyze to determine the concentration and flow.

In case the emission monitoring results at each emission stream of the facility do not contain any environmental pollutants, the variable cost for that substance is calculated as 0.

Chinhphu.vn

Source: https://baochinhphu.vn/huong-dan-ke-khai-tinh-phi-bao-ve-moi-truong-doi-voi-khi-thai-10225092022413108.htm