Regulations on environmental protection fees for emissions

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Accordingly, the Decree stipulates that the subjects subject to environmental protection fees for emissions as prescribed in this Decree are dust and industrial emissions discharged into the environment that must be treated by projects, production, business and service establishments that are subject to environmental licenses as prescribed by law on environmental protection, including the content of licensing for emissions (emission facilities).

Payers of environmental protection fees for emissions as prescribed in this Decree are facilities that discharge emissions.

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

In which: F is the total fee payable during the fee payment period (quarter or year); f is the fixed fee (quarter or year); C is the variable fee, calculated quarterly.

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

The conversion cost of each exhaust stream (Ci) is equal to the total conversion cost of environmental pollutants specified in Clause 2, Article 6 of this Decree contained in the exhaust gas at each exhaust stream (i) and is determined according to the following formula: Ci = Ci (Dust) + Ci (SOx) + Ci (NOx) + Ci (CO)

Fee regulations

For facilities discharging emissions that are not subject to emission monitoring, the Decree stipulates a fixed fee (f): VND 3,000,000/year. In case the fee payer pays quarterly, the fee calculated for 01 quarter is f/4.

In case of a new emission discharge facility coming into operation from the effective date of this Decree (January 5, 2025) or an emission discharge facility in operation before January 5, 2025: the fee payable = (f/12) x fee calculation period (month).

In which, the fee calculation period is the period from the month following the month this Decree comes into effect (applicable to operating emission facilities) or the month it starts operating (applicable to new emission facilities that come into operation from the effective date of this Decree) to the end of the quarter or year.

For facilities discharging exhaust gas that are subject to emission monitoring: Fixed fee (f): 3,000,000 VND/year. In case the fee payer pays quarterly, the fee calculated for 01 quarter is f/4; Variable fee rates for environmental pollutants in exhaust gas are as follows: Dust and NOx (including N02 and NO) are 800 VND/ton; SOx is 700 VND/ton; CO is 500 VND/ton.

Regulations on fee management and use

The Decree stipulates that fee collection organizations must pay the entire amount of environmental protection fees for collected emissions to the state budget. The source of expenses for fee collection activities is arranged by the state budget in the fee collection organization's estimate according to regulations.

In case the fee collection organization is allocated operating expenses according to the provisions of Clause 3, Article 1 of Decree No. 82/2023/ND-CP dated November 28, 2023 of the Government amending and supplementing a number of articles of Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government detailing and guiding the implementation of a number of articles of the Law on Fees and Charges, 25% of the total amount of collected fees shall be retained to cover the costs of fee collection activities according to the provisions of Clause 4, Article 1 of Decree No. 82/2023/ND-CP; 75% of the amount of collected fees shall be paid to the state budget according to the provisions of the law on the state budget.

Source: https://moit.gov.vn/bao-ve-moi-truong/quy-dinh-muc-phi-bao-ve-moi-truong-doi-voi-khi-thai.html