The Regulations on environmental protection fees for emissions

On 21/11/2024, the Government issued Decree No. 153/2024/ND-CP regulating environmental protection fees for emissions.

This Decree stipulates the subjects subject to the fee and the fee payers; the fee collection organizations; fee calculation methods, fee collection levels, declaration, appraisal of declarations and payment of fees, management and use of environmental protection fees for emissions.

The Decree No. 153/2024/ND-CP clearly states 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 according to the provisions of the law on environmental protection, including the content of licensing for emissions (emissions discharging establishments).

The payers of environmental protection fees for emissions as prescribed in this Decree are facilities discharging emissions. The environmental protection fees for emissions to be paid during the fee payment period are calculated according to the following formula: F = f + C.

In which: F is the total amount of fees to be paid during the fee payment period (quarterly or yearly); f is the fixed fee (quarterly or yearly); C is the variable fee, calculated quarterly.

The variable fee of the facility discharging emissions (C) is the total variable fee at each emission stream (Ci) determined according to the following formula: C = ΣCi.

The variable fee for each emission stream (Ci) is equal to the total variable fee for 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: Ci = Ci (Dust) + Ci (SOx) + Ci (NOx) + Ci (CO)

For the emission facilities that are not subject to emission monitoring, the Decree stipulates: 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 the emission facility has just come into operation since the effective date of this Decree (January 5, 2025) or the emission facility has been operating 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 operating emission facilities) or the month of commencement of operation (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 the emission facilities subject to emission monitoring: Fixed fee (f): VND 3,000,000/year. In case the fee payer pays quarterly, the fee for 01 quarter is f/4.

The variable fee rates for environmental pollutants in emissions are as follows: Dust and NOx (including N02 and NO) are VND 800/ton; SOx is VND 700/ton; CO is VND 500/ton.

At each emission stream of the emission facility, the concentration of an environmental pollutant in the emission has an average value (calculated during the fee payment period) lower than 30% of the concentration of that substance prescribed in the environmental technical regulations on emissions or regulations of the local government (if any): The variable fee for that substance is equal to 75% of the fee payable calculated according to the formula for determining the variable fee for each environmental pollutant in the emission stream prescribed in Point c, Clause 1, Article 5 of this Decree.

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

In case the fee collection organization is allocated operating costs 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.

The provincial-level People's Committee is responsible for: Directing and guiding the Department of Natural Resources and Environment and the Division of Natural Resources and Environment to organize the collection and payment of environmental protection fees for emissions according to regulations. To inspect, examine and handle violations in the collection, payment, management and use of environmental protection fees for emissions according to regulations.

This Decree takes effect from January 5, 2025.