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Regulations on environmental protection fees for emissions

The Government issued Decree No. 153/2024/ND-CP on November 21, 2024, regulating environmental protection fees for emissions. The Decree takes effect on January 5, 2025.

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 the law on environmental protection, including the content of licensing for emissions (emission discharge facilities).

The subjects paying environmental protection fees for emissions as prescribed in this Decree are emission discharge facilities.

The 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 (quarterly or yearly); f is the fixed fee (quarterly or yearly); C is the variable fee, calculated quarterly.

The variable fee of the emission facility (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)

Regulations on fee collection rates

For emission facilities that are not subject to emission monitoring, the Decree stipulates a fixed fee collection rate (f): VND 3,000,000/year. In case the fee payer pays quarterly, the fee collection rate 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 the end of the year.

For emission facilities that are subject to emission monitoring: Fixed fee level (f): VND 3,000,000/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 VND 800/ton; SOx is VND 700/ton; CO is VND 500/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; Pay 75% of the collected fees to the state budget according to the provisions of the law on the state budget.