Decree No. 174/2007/ND-CP on environmental protection charges for solid wastes

14 OFFICIAL GAZETIE Issue nos09·10lNovember 200"[ (Gong Baa nos 811-812/December 7,2007) Part L LEGAL DOCUMENTS THE GOVERNMENT DECREENo.17412OO7JND.CP OFNOVEMBER 29, 2007 ON ENVIRONMENTAL PROTEC· nON CHARGES FORSOLIDWASTES THE GOVERNMENT Pursuant to the December 25, 2001 Law on Organizatian a/the Governmeni; Pursuarc to the November 29, 2005 Law on Environmental Protection; Pursuem to the December 16, 2002 Law on the State Budga; Pursuant to the August 28, 200] Ordinance on Charges andFees; At theproposal of the Minister ofFinance, DECREES: Chapterl GENERALPROVISIONS Artide 1.-ThisDecree provides forenvironmental protection chargesfor solidwastes; chargeratesand regirreof thecollection, remittance, management and use of environmental protection charges tor solid wastes. Amell? 2 1.Subjecttoenvironmental protection charges for solid wastesdefined in this Decreeare ordinary and hazardous solid wastes discharged from production, business, service and other activities (except for ordinary solid wastes discharged indaily-life activities of individuals and households). :L Ordinary or hazardous solid wastesprescnbed in Clause I of this Article are determined and classified under the Government's Decree No. 59/ 2007/ND CP of April 9, 2007, on solid waste management. Article 3.- Payers of environmental protection charges for solid wastes are organizations or individuals that discharge charge-liable solidwastes prescribed inArticle 2of thisDecree,exceptforthose that dispose of solid wastes by themselves or sign service contracts on solid waste disposal up to environmental standards prescribedby law. Anicle 4.- if a treaty to which the Socialist Republic of Vietnamis a contracting party contains provisions different from those of this Decree, that treaty prevails. ChapterlJ RATES AND REGIMEOF THE COLLECTION~ REMITTANCE, MANAGEMENT AND USEOF ENVIKUNMl'.;Nl'AL PROTECflON CHARGES FOR SOLIDWASTES Article 5.- Rates of environmental protection chargesfor solidwastesare prescribedas follows: 1. For ordinary solid wastes generated from activities of agencics, business or service establishments, industrial production establishments or craft villages: not exceedingVND 40J)()()/ton. 2. For hazardous solidwastes: not exceeding VND 6,OOO,OOO/ton. Article 6.- Based on charge rates in Article5 of lIDS Decreeand thepracticalsituation of llll: Ui:spu:sal anddestruction ofsolid wastes inlocalities, provincial! municipal People'sCouncilsshalldecideon specific environmental protection charge rates applicable to © VIETNAM LAW & LEGAL FORUM Issue nos 09-10lNovembor 2007 (Gong 8030 nos 811-812J[hecember 7, 2007) OFFICIAL GAZEnE 15 © VIETNAM LAW & LEGAL FORUM each type ofsolid waste, each region and cach charge payer in localities. Article 7.-Environmental protectioncharges for solid wastes constitute a state budget revenue, and shall bemanaged and used as follows: 1. Agencies and units directlycollectingcharges may retain part of the collected charge amounts to coverchargecollectionexpensesundertheprovisions ofArticles 11 and12of Decree No. 57/2002IND-CP of June 3, 2002, and Clause S, Article 1 of Decree No. 2412006/ND-CP of March 6, 2006, amending and supplementing a number of articles of the Government's DcCI~No..57/2002IND-CP uf JUIII;: 3, 2002, detailing the implementation of the Ordinanceon Charges and Fees, 2. Local budgets shall enjoy the whole remainder (one hundredper cent) to spend on the following: aJ Solid waste treatment up to environmental standards, such as incineration, disinfection, neutralization, inertialization or hygienic burial of solidwastes,ensuringstrictcontrolofenvironmental pollution in the course of waste treatment; b/ Classification of solidwastes,includingpublic information to improve public awareness about classification of solid wastes at source; c/ Investmentin buildingsolid waste burial sites and treatment facilities, application of technologies of recycling. reusing. disposing of and destroying solid wastes, Pursuant tothestale budget law, thelaw oncharges and fees and this Article, provincial/municipal People's Councils shall decide appropriate on the appropriate management and use of environmental protectioncharges for solid wastes. Article8.- Charge payers shall pay fully and in time environmental protection charges for solid wastesas wellas sanitation chargesto unitscollecting sanitation charges. Monthly or quarterly, charge collectingunits shallremit collectedchargeamounts into the state budget after subtracting amounts they arc allowed to retain under the previsions of Clause 1,Article 7 of thisDecree. Article9.- Annually, within60 days fromJanuary lof the calendar year, charge-collecting units shall finalize with taxagencies the collection, remittance, managementand useof collectedchargeamounts in localities in the previous year accordmg to the tax administration law, Article 10.- Tax agenciesshall inspect urge and finalize with charge-collecting units the collection. remittance, management and use of envirorunental protectioncharges for solid wastes. Chapter III IMPLEMENTATION PROVISIDNS Article 11.- Complaints, denunciations and settlementof complaints anddenunciations.about the collection, remittance, management and use of environmentalprotection chargesfor solid wastes in this Decree comply with the law on complaintsand denunciationsand the law on chargesandIees. Article 12.- Charge payers, organeasions or individuals collecting environmental protection chargesfor solidwastesthat commitacts in violation of this Decree shall, depending on the nature and severity of their violations, be administratively sanctionedor examinedfor penal liability. Article 13.- This Decreetakeseffect 15days after iu> publicatiun in "CONO BAO:' Article14.-Ministers. heads of ministerial-level agencies. head" of governrrent-arrached agencies and presidents of provincial/municipal People's Committees shall implement thisDecree, On behalfofthe Government Prime Minister NGUYEN TAN DUNG