Circular No. 39/2008/TT-BTC guiding the implementation of the Government’s Decree No. 174/2007/ND-CP on environmental protection charges for solid wastes

26 OFFICIAL GAZETTE Issue nos 1.W2JMu.2008. (COng Baonos 331-3321June1, 2(08) CIRCULAR No. 39I2OO&'fT·BTC OF MAY 1~, 2008, GUIDING THE IMFLEMENTA T10N OFTHE GOVERNMENT'SDECREE No. 17412OO7/ND·CP OF NOVEMBER 29, 2007, ON RNVTRONMENTAL PROTEC. TION CHARGES FOR SOLID WASTES Pursuant totheGovernment's Decree No. 174/ 2007/ND-CP of November 2Y, 2007, on environmental protection charges for solid wastes; Pursuant to theGovernments Decree No. 57/ 2002INO·CP of June 3, 2002, detailing the implementation of the Charge and Fee OrrlUlUllliC, Pursuantto theGovernment's DecreeNo.24/ 20061ND-l:PofMarch 6, 2006, amending and supplementing a number of articles of the Govemmnu's Decree No. 5712002/ND-CP of lime 3, 2002, detailing the implementation ofthe Charge and Fee {)rrJinnnrp; PurSUDlJi to theGovernments Decree No.59/ 2007/ND-CP of April 9, 2007, on solid waste TheMl.'1istry a/Finance guidesthe collection of environmental protection charges for solid wastes as .f,-Jllow.s. 1. GENERAL PROVISIONS 1.Environmental protection charges for solid wastes under Article 2 of the Government's Decree No. 174120071ND-CP of November 29, 2007, on environmental protection Charges for solid wastes (below referred to as Decree No. 174/ 2007/ND-CP) must be paid for ordinary and hazardous "olirl waste" discharged from the process of production and business, the provision of services or other activities, including: aJ Hazardoussolid wastes, whichare named on the list ofhazardous solid wastes promulgated by the Ministry of Natural Resources and Bnvlronment; b/Ordinary solid wastes, which are notnamed on the list ofhazardous solid wastes promulgated by the Miuisu y of Natural Resources and Environment. 2. Environmental protection charges are not collected for ordinary solid wastes discharged from daily-life activities of individuals and households. 3.Payersotenvrronmentalprotectioncharges for solid wastes areorganizations and individuals discharging solidwastes liable to environmental protection charges specified in Clause 1 of this Section. 4. Non-payers of environmental protection charges for solid wastes include: aJ Individuals and households that discharge solid wastes originating from their daily-life ac.tivitir: ... ; hiOrganizations and individuals that areliable to pay charges under Clause 3 of this Article but have treated by themselves solid wastes or have signed a service contract on treatment of solid wastes up to environmental standards in accordance with law, specifically: For cases of self-treatment of solid wastes up to environmental standards, there must be clear explanations on solid waste treatment technologies, tectmojogy solutions to treating rubbish water and wastewater discharged from the solid waste treatment process; benefits of the solid waste treattnent technology; measures to ensure safety in the operation process; remedies e VIETNAM L.AW & lEGAL FORUM Issue nos 11-121May 2008 (COng Gao nos 331..J321JunQ 1, 2(08) OFFICIAL GAZETTE to environmental incidents, and other issues related to solid waste treatment as required by the solid waste management law. For cases of signing of service contracts on treatment of solid wastes up to environmental standards, there must be a service contractonsolid waste treatment (or collection, transport and treatment) signed with a licensed solid waste treatment ractttty owner in accordance witll lhe solid waste management law, 5. When a treaty to which the Socialist Republic of Vietnam is a contracting party contains provisions differentfrom thoseofDecree No. 174120071ND-CP and the guidance in this Circular. the provisions of the treaty apply in accordance with theOrdinance on Conclusion and Implementation of Treaties and its guiding documents, II. SPECIFIC PROVISIONS 1 Fnvironm<, ntal protN:tion ch::lrge rates for solid wastes under Article 5 of Decree No. 174/ 2007/ND-CP are specified as follows: aJ For ordinary solid wastes discharged from operations of agencies, business and service establishments, industrial production establishments and craft villages: Not exceeding VNO 4O,000IIon. b1For hazardous solid wastes: Not exceeding VND 6,000,000/(on. cI When necessary, depending on the nature and characteristics of each kind of solid waste, each geographical area, and each type of payer, localities may impose charge rates per m3 of each kind of solid waste or for each kind of payer or using other units of calculation but must ensure mar specrnc charge rates [or each kimlo[ suliu waste must not exceed the levels specified at Points a and b of thisClause. 2, Pursuant to the provisions on charge rates in Article 5 of Decree No, 174/2oo71ND~C. the guidance in Clause I of this Section and the practical conditions for solidwaste treatment and destruction in theirlocalities, People's Committees of provinces and centrally run cities (below referred to as provincial-level People's Committees) shall formulate environmental protection charge rates foreach kind cfsolldwaste ineachgeographical areaandeachtype ofpayer in their localities and submit them to provincial Jevel People'sCouncils for decision. 3. Environmental protection charges forsolid wastes shall be collected inVietnamOOn$. Oergc collecting agencies (or authorized units) shall make and issue charge receipts to charge payers under the Ministry of Finance ~'i current regulations on issuance, management and use of tax forms. 4. Environmental protection chargesfor solid wastes constitute a state budget revenue and shall be managed and used as follows: aI Charge-collecting agencies and JJIlits may retain part ofcollected charge amounts to cover charge collection CJlpcnBCS WIder Artick;s 11 and 12 of Decree No. 57/2002IND-CP of June 3, 2002; Clause 5, Article 1ofDecree No. 24I2006I ND-CP of March 6. 2006. amending and supplementing a number of articles of the Government's Decree No. 57/2002IND-CP of June 3, 2002, detailing the implementation of the Charge and Fee Ordinance; and the guidance in {be Ministry of Finance's Circular No. 63/200'2J TI-BTC of July 24, 2002, and Circular No, 4;/ ZOO6fIT-BTC or May 23, 2ClOO, amending am! © VIETNAM LAW LEGAL FORUM OFFICIAL GAZETTE ISS!19 nOi 11·12!Mav?OM (C6ng BaD nos 331·332/Juoo 1, 2008) supplementing CircularNo.63/2002rIT-BTC of July24,2002, guiding theimplementationof legal provisionson chargesandfees. b! The remainder constitutes a local budget revenue to cover thefollowing expenses: ~ Expenses for the treatmentof solid wastes up to environmentalstandards, such as hygienic incineration, sterilization, neutralization, inertatioo and burialofsolid wastes and thestrict control of environmental pollution in thecourse orwaae trearmeru; Expenses in support of the classification of solidwases, including communication activities to raise poblic awareness aboutclassification of solid wastesat source; Expenses in supportof the construction of landfills, solid waste treatment facilities and the use ofsolid wasterecycling, reuse, treatmentand destructiontechnologies. cI Pur~~.ant to the Jaws on the state budget, andcharges andfeesandtheguidance atPointsa andbof tlusClause,andon thebasisof collected c;Iwgeamounts (determined under the guidance in Clause 2 of this Section), provincial-level People's Committees shall determine the appropriate management and use of collected environmental protection Charges forsolid wastes for submission to the provincial-level People's Councilsfor decision. Ill. ORGANIZATION OF IMPLEMENTATfON 1. Chargerpayers areobligedto pay on time sufficient environmental protection charges for solid wastes together with sanitation charges to s6nitwion charge-collecting units (or authorized units]. Monthly orquaterly, charge-coUecting units shallremitcollectedchargeamounts intothestale budgetaftersubtracting amounts theyareallowed to retain under decisions of provincial-level People's Councilsand the guidancein Clause4, Secuou II uf this Circular. 2.Annually, within 60daysafterJanuary I of a calendar year, charge-collecting units shall finalize thecollection, remittance, management and use of charge amounts collected in the previous yearin their localities with tax offices in accordanceWiUll11e law on tax aomtrustranon, 3.Tax offices shallexamine,urgeandfinalize the collection, remittance, managementand use of environmental protection charges for solid wastesforcharge-collecting units. 4. This Circular takes effect 15 days after its publication in "CONGBAD." 5. Other contents related to the collection, remittance, manage-ment, usc, and publicity of regulations on collection of environmental protectionchargesfor solidwastesnotmentioned in this Circular must comply with the guidance in the Ministry of Finance's Circular No. 63/ 2002rIT-BTC ofJuly24,2002, andCircularNo. 45f2OO6!IT-BTC of May 25, 2006, amending and supplementing Circular No. 63/2002fIT BTC of July 24, 2002, guiding the implementation of legal provisions On charges aud fees. 6. Any problems arising in the course of implementation shouldbereported to theMinistry of Financefor studyand additional guidance. For the Minister ofFinance VICO ;UinistOT DO HOANGANHTUAN (g) VII::I NAM LAW IS. LI::{jAL I-Ut(UM