Decree No. 153/2024/ND-CP dated November 21, 2024 on air emissions environmental fees

DECREE

ON AIR EMISSIONS ENVIRONMENTAL FEES

Pursuant to the Law on Government Organization dated June 19, 2015; the Law on amendments to the Law on Government Organization and the Law on Local Government Organization dated November 22, 2019;

Pursuant to the Law on State Budget dated June 25, 2015;

Pursuant to the Law on Fees and Charges dated November 25, 2015;

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to the Law on Environmental Protection dated November 17, 2020;

At the request of the Minister of Finance;

The Government hereby issues this Decree on environmental protection fees for air emissions (hereinafter referred to as air emissions environmental fees).

Chapter I

GENERAL PROVISIONS

Article 1. Scope

This Decree provides for fee-liable sources and fee payers; fee collection agencies; fee calculation method, fee rates, filing and assessment of fee declarations, and payment, management and use of air emissions environmental fees.

Article 2. Regulated entities

1. Payers of air emissions environmental fees (hereinafter referred to as fee payers) as specified in Clause 2, Article 3 of this Decree.

2. Agencies responsible for collecting air emissions environmental fees (hereinafter referred to as fee collection agencies) as specified in Article 4 of this Decree.

3. Other regulatory agencies, organizations, and individuals involved in the collection, payment, management, and use of air emissions environmental fees.

Article 3. Fee-liable vehicles and fee payers

1. Fee-liable sources for air emissions environmental fees under this Decree include dust and industrial air emissions discharged into the environment that must be treated, originating from projects, production facilities, business establishments, and service providers subject to environmental permits under the law on environmental protection, including provisions on the discharge of air emissions (hereinafter referred to as air emission facilities).

Air emission facilities under this Decree include:

a) Facilities producing cast iron, steel, and metallurgy (excluding rolling, drawing, and casting from raw billets);

b) Facilities manufacturing basic inorganic chemicals (excluding industrial gases), inorganic fertilizers, and nitrogen compounds (excluding blending, decanting, and packaging), chemical pesticides (excluding blending, decanting);

c) Oil refining and petrochemical facilities;

d) Facilities recycling or treating domestic solid waste, general industrial solid waste, and hazardous waste, and those using imported scrap as raw materials for production;

dd) Facilities producing coke or coal gas;

e) Thermal power plants;

g) Cement production facilities;

h) Other production facilities, business establishments, and service providers that generate dust and industrial air emissions not listed in Points a, b, c, d, dd, e, and g of this Clause.

2. Payers of air emission environmental fees under this Decree are the air emission facilities specified in Clause 1 of this Article.

Article 4. Fee collection agencies

1. The Department of Natural Resources and Environment and the Division of Natural Resources and Environment shall collect air emission environmental fees from air emission facilities within their respective management areas.

2. Based on actual management conditions, the Department of Natural Resources and Environment shall report to the People’s Committee of the province or centrally-affiliated city (hereinafter referred to as the province-level People’s Committee) to direct the Department of Natural Resources and Environment and the Division of Natural Resources and Environment to organize the collection of air emission environmental fees from air emission facilities within their management areas.

Chapter II

FEE CALCULATION METHOD, FEE RATES, FILING, ASSESSMENT OF FEE DECLARATIONS, FEE PAYMENT, MANAGEMENT, AND USE

Article 5. Fee calculation method

1. Air emission environmental fees payable in a fee payment period are calculated using the following formula: F = f + C.

Where:

a) F is the total fee payable in the fee payment period (quarter or year).

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

c) C is the variable fee calculated quarterly.

The variable fee of an air emission facility (C) is the sum of the variable fees for each emission stream (Ci), calculated as follows: C = ΣC_i.

The variable fee for each emission stream (Ci) is the sum of the variable fees for pollutants specified in Clause 2, Article 6 of this Decree, present in the emissions of each emission stream (i) and is determined using the following formula:

Ci = Ci (Dust) + Ci (SOx) + Ci (NOx) + Ci (CO)

The variable fee for each pollutant present in the emissions of each emission stream (i) is determined as follows:

Where:

Emission time at emission stream i is the total emission time during the fee calculation period for emission stream i, as declared by the fee payer.

Emission flow rate and pollutant concentration in the emissions at each emission stream during the fee payment period are determined as follows:

For air emission facilities conducting periodic monitoring: The emission flow rate is determined according to the flow rate specified in the environmental permit; the concentration of each pollutant in emissions is based on periodic monitoring data collected every three months, as stipulated in Article 98 of Decree No. 08/2022/ND-CP dated January 10, 2022 of the Government on elaboration of the Law on Environmental Protection. If the air emission facility conducts periodic monitoring every six months as specified in Article 98 of Decree No. 08/2022/ND-CP , the fee declaration and calculation for the quarters without monitoring are based on the most recent monitoring data.

For air emission facilities conducting automatic, continuous monitoring: The emission flow rate and pollutant concentration in emissions are determined based on the average values of measurement results (according to the technical specifications of the monitoring equipment).

2. For air emission facilities subject to automatic, continuous monitoring or periodic monitoring as specified in the environmental permit (hereinafter referred to as facilities subject to air emission monitoring): The air emission environmental fees payable are the total fees (F) determined using the formula in Clause 1 of this Article.

3. For air emission facilities not subject to air emission monitoring: The air emission environmental fees payable are the fixed fee (f) specified in Clause 1, Article 6 of this Decree.

Article 6. Fee rates

1. For air emission facilities not subject to air emission monitoring:

Fixed fee (f): 3,000,000 VND/year. If the fee payer pays quarterly, the quarterly fee rate is f/4.

For newly operational air emission facilities starting from the effective date of this Decree or for facilities operating before this Decree takes effect, the payable fee is calculated as follows: Payable fee = (f/12) × fee calculation time (in months) In which, the fee calculation time is the period starting from the month following the month this Decree comes into force Decree (for existing facilities) or the month the facility begins operation (for newly operational facilities after the effective date) to the end of the quarter or year.

2. For air emission facilities subject to air emission monitoring:

a) The fixed fee (f) is applied as specified in Clause 1 of this Article.

b) The variable fee rates for pollutants in air emissions are as follows:

c) For each emission stream of an air emission facility, if the average concentration of a pollutant in air emissions (calculated during the fee payment period) is less than 30% of the concentration limit specified in environmental technical regulations on air emissions or local government regulations (if any): The variable fee rate for that pollutant is 75% of the payable fee, calculated using the formula for determining variable fees for each pollutant in the emission stream as specified in Point c, Clause 1, Article 5 of this Decree.

d) For each emission stream of an air emission facility, if the average concentration of a pollutant in air emissions (calculated during the fee payment period) is 30% or more below the concentration limit specified in environmental technical regulations on air emissions or local government regulations (if any): The variable fee rate for that pollutant is 50% of the payable fee, calculated using the formula for determining variable fees for each pollutant in the emission stream as specified in Point c, Clause 1, Article 5 of this Decree.

Basis for determining the fee rates specified in Points c and d, Clause 2 of this Article includes results from air emission monitoring (automatic, continuous, or periodic) and environmental technical regulations on air emissions or local government regulations on pollutant concentrations in air emissions (if any).

Article 7. Filing, assessment of fee declarations, and fee payment

1. Fee payers

a) For air emission facilities subject to air emission monitoring, fee payers shall file and pay fees quarterly as follows:

Quarterly, no later than the 20th day of the first month of the following quarter, fee payers must prepare a Fee declaration for air emissions environmental fees (hereinafter referred to as the Fee Declaration) using Form No. 01 in the Appendix issued with this Decree. The Fee Declaration may be submitted in person, via postal services, or electronically if the technical infrastructure allows and complies with relevant laws on electronic transactions, digital signatures, and electronic documents. Fee payers must pay the fees to the fee collection agency and remit the payable amount as specified in the notification from the fee collection agency (if applicable).

b) For air emission facilities not subject to air emission monitoring, payers shall file and pay fees as follows:

Newly operational air emission facilities (from the effective date of this Decree): Fee payers shall prepare a Fee Declaration using Form No. 01 in the Appendix issued with this Decree. The Fee Declaration may be submitted in person, via postal services, or electronically if the technical infrastructure allows and complies with relevant laws on electronic transactions, digital signatures, and electronic documents. Fee payers must pay the fees to the fee collection agency no later than the 20th day of the month following the month the facility begins operation. The payable fee is calculated for the period from the month following the start of operation to the end of the calendar year (December 31 of the year of commencement). From the subsequent years onward, fee payers shall pay the fees for the entire year in a single payment. The deadline for fee payment is no later than January 31 of each year.

For air emission facilities operating before the effective date of this Decree: Fee payers must prepare a Fee Declaration using Form No. 01 in the Appendix issued with this Decree. The Fee Declaration may be submitted in person, via postal services, or electronically if the technical infrastructure allows and complies with relevant laws on electronic transactions, digital signatures, and electronic documents. Fee payers must pay the fees to the fee collection agency no later than the 20th day of the month following the month this Decree takes effect. The payable fee is calculated for the period from the month following the effective date of this Decree to the end of the calendar year. From the subsequent years onward, fee payers shall pay the fees for the entire year in a single payment. The deadline for fee payment is no later than January 31 of each year.

c) For air emission facilities dissolved, bankrupt, or ceasing operations as prescribed by law, such facilities must fulfill their fee obligations as regulated by the laws on tax administration and other relevant regulations.

d) Fee payers shall remit the fees (including late payment interest, if applicable) to the fee collection agency through one of the following methods:

Fees are deposited into the dedicated fee collection account of the fee collection agency at a credit institution.

Fees are deposited into the pending fee account of the fee collection agency at the State Treasury.

Payment through the account of another receiving agency or organization (applies to cases involving administrative procedures or the provision of online public services under the Government’s regulations on the single-window and interconnected single-window mechanisms for administrative procedures). Within 24 hours of receiving the fee, the receiving agency or organization must transfer the entire collected amount to the dedicated fee collection account of the fee collection agency at a credit institution or to the pending fee account of the fee collection agency at the State Treasury.

2. Fee collection agencies

a) Assessment of Fee Declarations

Assessment time limit: Fee collection agencies must assess the Fee Declaration within 30 working days from the date of receipt of the Fee Declaration from the air emission facility.

Basis for assessment: Data declared by the fee payer; measurement results from environmental management authorities; results of the most recent inspections or audits. In cases where multiple data sources exist, the most recent monitoring results from environmental management authorities during the fee payment period shall be used.

If the fee payable as per the assessment differs from the fee declared and paid by the fee payer, the fee collection agency must issue a Notification of air emissions environmental fees using Form No. 02 in the Appendix of this Decree. This notification must be sent to the fee payer no later than 10 working days from the conclusion of the assessment. If the payable fee is less than the declared and paid fee, the fee payer shall offset the overpaid amount against the fees payable for the next period. If the payable fee is greater than the declared and paid fee, the fee payer must remit the outstanding amount to the fee collection agency.

b) By the 25th day of the first month of the following quarter, the fee collection agency must remit the entire collected fees (including fees collected through the dedicated fee collection account, late payment interest, and any interest accrued on the dedicated fee collection account balance) from the previous month into the pending fee account at the State Treasury.

Quarterly, by the last day of the first month of the following quarter, the fee collection agency must declare the collected fees in accordance with tax administration regulations and remit the collected fees into the state budget as stipulated in Article 8 of this Decree.

Air emissions environmental fees: Fees shall be recorded under the Chapter corresponding to the fee collection agency, Section 2600 - Fees in the field of natural resources and environment, Sub-section 2618 - Environmental protection fees for wastewater and air emissions in the State Budget nomenclature.

Interest accrued on the balance of the dedicated fee collection account of fee collection agencies at credit institutions: Such interest shall be recorded under the Chapter corresponding to the fee collection agency, Section 4900 - Other revenues, and Sub-section 4949 - Other revenues in the State Budget nomenclature, along with the fee amounts payable in the month when the interest arises.

Annually, no later than March 31 of each year, the fee collection agency must settle the air emissions environmental fees of the previous year with the tax authority in accordance with the laws on tax administration.

3. For air emission facilities under the direct management of the Ministry of Public Security or the Ministry of National Defense (classified as state or national security secrets as prescribed by law):

Fee payers shall submit the Fee Declaration either in person, via postal services, or electronically if technical infrastructure allows and complies with relevant laws on electronic transactions, digital signatures, and electronic documents, to the Ministry of Public Security or the Ministry of National Defense (or the agency assigned by these Ministries to receive the Fee Declaration) as specified in Clause 1 of this Article. Within 10 working days from the date of receipt of the Fee Declaration, the Ministry of Public Security, the Ministry of National Defense, or the assigned agency must assess the Fee Declaration and send the Assessment Results of the Fee Declaration using Form No. 03 in the Appendix of this Decree to The Department of Natural Resources and Environment in the locality where the air emission facility operates, and the air emission facility for fee payment compliance. The Department of Natural Resources and Environment shall monitor and manage the collection and payment of air emissions environmental fees from such facilities.

4. For air emission facilities failing to pay fees in accordance with regulations: such facilities must pay the full amount of unpaid fees and any late payment interest as prescribed. The outstanding fees are determined as follows:

a) For air emission facilities not subject to air emission monitoring, the outstanding fees are calculated in accordance with Clause 1, Article 6 of this Decree.

b) For air emission facilities conducting periodic air emission monitoring, the fees are calculated in accordance with Clause 2, Article 5 of this Decree, with the following specifics: Emission flow rate is determined based on the flow rate specified in the environmental permit, emission time is calculated as the total number of days during the unpaid period multiplied by (x) 24 (hours); pollutant concentrations in air emissions are determined based on environmental monitoring data in the annual environmental protection report as required by the environmental protection law; if the facility fails to submit the annual environmental protection report, the pollutant concentrations will be based on monitoring results from the environmental management authority at the time the fee payer declares and pays the outstanding fees.

Article 8. Management and use of fees

1. Fee collection agencies must remit all collected air emissions environmental fees into the state budget. The expenses for fee collection activities are allocated by the state budget within the fee collection agency’s approved budget estimates in accordance with regulations.

2. In cases where the fee collection agency operates under the cost retention mechanism specified in Clause 3, Article 1 of Decree No. 82/2023/ND-CP dated November 28, 2023 on amendments to Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government on elaboration of and guidelines for the Law on Fees and Charges, the agency is allowed to retain 25% of the total collected fees to cover fee collection expenses, as specified in Clause 4, Article 1 of Decree No. 82/2023/ND-CP. The remaining 75% of the collected fees must be remitted to the state budget in accordance with the law on state budget management.

Chapter III

IMPLEMENTATION

Article 9. Implementation

1. The Ministry of Natural Resources and Environment shall:

a) Provide guidance on air emission monitoring activities, determining air emission flow rates, and pollutant concentrations subject to air emissions environmental fees.

b) Compile proposals and recommendations for amendments to the regulations on air emissions environmental fees (if any) and submit them to the Ministry of Finance for consolidation and submission to the Government.

2. Province-level People’s Committees shall:

a) Direct and guide the Department of Natural Resources and Environment and the Division of Natural Resources and Environment to implement the collection and payment of air emissions environmental fees in accordance with regulations.

b) Inspect, audit, and handle violations in the collection, payment, management, and use of air emissions environmental fees as prescribed.

3. The Department of Natural Resources and Environment and the Division of Natural Resources and Environment (fee collection agencies) shall:

a) Assess Fee Declarations, issue Notifications of air emissions environmental fees, calculating late payment interest (if applicable) as per tax administration regulations, and managing the collection and payment of fees; classify fixed fee and variable fee payers, publish the list of air emission facilities subject to air emissions environmental fees on the electronic portal of the fee collection agency; remind fee payers to submit declarations and pay fees in compliance with regulations.

b) Annually, prepare annual estimates and settlements of revenues and expenditures related to air emissions environmental fees in accordance with the laws on fees and charges and the state budget law.

c) The Department of Natural Resources and Environment shall compile local data on air emissions environmental fees, report to the Ministry of Natural Resources and Environment by May 31 of the following year, and propose adjustments to fee rates, management, and use of fees (if any) to the Ministry of Natural Resources and Environment for consolidation and submission.

4. Tax authorities shall manage air emissions environmental fees concerning fee collection agencies as prescribed by tax administration laws.

Article 10. Entry into force

1. This Decree comes into force as of January 5, 2025.

2. Payment of air emissions environmental fees under this Decree shall not serve as a basis for confirming the legality of air emissions by an air emission facility. Air emission facilities violating environmental protection laws will be sanctioned in accordance with applicable environmental protection regulations.

3. In cases where the legal documents referenced in this Decree are amended, supplemented, or replaced, the provisions of the amended, supplemented, or replaced documents shall apply.

4. The Ministers, Heads of ministerial agencies, Heads of Governmental agencies, and Presidents of Province-level People’s Committees and relevant organizations and individuals shall implement this Decree.