Regulations on environmental protection fees for emissions

On November 21, 2024, the Government issued Decree No. 153/2024/ND-CP stipulating environmental protection fees for emissions. Accordingly, 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 that comes into operation from the effective date of this Decree (January 5, 2025) or an emission discharge facility that is 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 in which this Decree comes into effect (applicable to emission discharge facilities in operation) or the month in which it comes into operation (applicable to new emission discharge facilities that come into operation from the effective date of this Decree) to the end of the quarter or year. [caption id="attachment_1262592" align="aligncenter" width="750"] Photo Collection[/caption] For facilities discharging emissions that are subject to emission monitoring: Fixed fee level (f): 3,000,000 VND/year. In case the fee payer pays quarterly, the fee level for 01 quarter is f/4; Variable fee levels for environmental pollutants in emissions are as follows: Dust and NOx (including N02 and NO) are 800 VND/ton; SOx is 700 VND/ton; CO is 500 VND/ton. The emission discharge time at the i-th emission stream is the total emission discharge time during the fee calculation period at the i-th emission stream as declared by the fee payer. The emission flow and concentration of each environmental pollutant in the emissions at each emission stream arising during the fee payment period are determined as for facilities discharging emissions that conduct periodic monitoring. The emission flow is determined according to the flow recorded in the environmental license; The concentration of each pollutant in the exhaust gas is determined based on the 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 exhaust gas discharge facility 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 shall be based on the monitoring data of the previous monitoring period. For exhaust gas discharge facilities that perform automatic and continuous monitoring: The exhaust gas flow and concentration of each 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. For facilities discharging emissions that are subject to automatic, continuous or periodic emission monitoring according to environmental licenses. The environmental protection fee for emissions payable is the total fee payable (F) determined according to the prescribed formula [caption id="attachment_1262593" align="aligncenter" width="800"] Photo Collection[/caption] In case of a new emission discharge facility that has come into operation since the effective date of this Decree or an emission discharge facility that has been in operation before the effective date of this Decree: The amount of fee payable = (f/12) x fee calculation period (month). In which, the fee calculation period is the period from the month following the month in which this Decree comes into effect (applicable to emission discharge facilities that are in operation) or the month in which it comes into operation (applicable to new emission discharge facilities that come into operation since the effective date of this Decree) to the end of the quarter or year. For quarterly fee payers, no later than the 20th of the first month of the following quarter, fee payers shall prepare an Environmental Protection Fee Declaration for emissions, submit the Fee Declaration directly or send it via postal service or via electronic environment in case the technical infrastructure allows and meets the provisions of law related to electronic transactions, digital signatures, electronic documents and pay fees to the fee collection organization; pay the amount of fees payable according to the Notice of the fee collection organization.

Phuong Quang