| THE GOVERNMENT ------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------- |
| No. 04/2009/ND-CP | Hanoi, January 14, 2009 |
DECREE
PROVIDING FOR INCENTIVES AND SUPPORTS FOR ENVIRONMENTAL PROTECTION ACTIVITIES
THE GOVERNMENT
Pursuant to the December 25, 2001 Law on Organization of the Government;
Pursuant to the November 29, 2005 Law on Environmental Protection;
At the proposal of the Minister of Natural Resources and Environment,
DECREES:
Chapter I
GENERAL PROVISIONS
Article 1. Scope of regulation
1. This Decree provides for incentives and supports in terms of land, capital, tax and charge exemption and reduction for environmental protection activities: price subsidies and supports for sale of products turned out from environmental protection activities and other incentives and supports for environmental protection activities and products turned out from these activities.
2. Incentives and supports not provided for in this Decree comply with other relevant laws.
3. This Decree does not apply to environmental protection activities which investors are obliged to conduct under law and environmental protection activities funded by the state budget.
Article 2. Subjects of application
1. State management agencies in charge of
natural resources and environment; state management agencies in charge of domains related to incentives and supports for environmental protection activities.
2. Organizations and individuals that have new investment projects or investment projects on expansion, increase of capacity or business capability, or renewal of technologies in environmental protection activities; investment projects on scientific research, transfer and application of technologies for treating or recycling wastes and environmentally friendly technologies; and seriously polluting establishments which must be relocated (below collectively referred to as investment projects on environmental protection activities).
3. In case a treaty to which the Socialist Republic of Vietnam is a contracting party contains provisions different from those of this Decree, the provisions of that treaty prevail.
Article 3. Interpretation of terms
In this Decree, the terms below are construed as follows:
1. Waste treatment means a process of applying technological and technical solutions to reduce, remove or destroy harmful or useless constituents of wastes; recover, recycle or reuse useful constituents of wastes.
2. Generation of clean energy or renewable energy means generation of energy from wind, solar, tide or geothermal sources.
3. Environmentally friendly product means a product which, throughout the process of exploitation of its raw material or its manufacture, existence and use or after its disposal, causes less harm to the environment than other products of the same type and bears an ecological label of an organization accredited by the State.
4. Environmentally beneficial substitute for natural raw material means a man-made product which is capable of substituting for natural raw materials and, throughout its existence or use or after its disposal, causes less harm to the environment than the substituted material.
5. Environmentally friendly technology means a technology which is applied to production, business, research or consumption and. throughout its operation or use, causes less harm to the environment than similar technologies, and products it turns out are environmentally friendly.
6. Seriously polluting establishment which must be relocated means an establishment on the list of those which must be relocated under decisions of competent authorities.
7. Waste treatment facility means a physical foundation consisting of land, workshops, technological chains, equipment and support works used for waste treatment and arranged in appropriate locations.
8. Consolidated daily-life solid waste treatment facility means a complex of daily-life solid waste treatment facilities or a daily-life solid waste treatment chain and support works which are consolidated in a planned place.
9. Consolidated daily-life wastewater treatment system means a complex of one or more than one daily-life wastewater treatment work with a designed capacity of 2,500 m3 or more of daily-life wastewater per day or capable of treating wastewater for 5,000 or more urban households or operating as a consolidated daily-life wastewater treatment facility for a rural residential area.
10. Environmental protection infrastructure system in an industrial park or complex or a craft village consists of a common station for wastewater collection and treatment and a depot for ordinary solid and hazardous wastes.
11. Environmental protection enterprise or cooperative means an enterprise or cooperative conducting environmental protection activities specified in Sections A and B of the List of environmental protection activities and products turned out from these activities eligible for incentives and supports enclosed with this Decree.
Article 4. Principles for enjoyment of incentives and supports
1. Organizations and individuals that conduct many environmental protection activities eligible for incentives or supports will enjoy incentives or supports provided for these activities under this Decree.
2. Priority is given to activities of redressing environmental pollution, recycling, reusing and reducing polluting wastes.
3. Levels and scope of incentives and supports for environmental protection activities may be adjusted to suit environmental protection policies in each period.
Article 5. Environmental protection activities and products eligible for incentives and supports
1. Environmental protection activities eligible for incentives and supports include:
a/ Environmental protection activities and products turned out from these activities on the List of those eligible for incentives and supports enclosed with this Decree (below referred to as the List).
b/ Relocation of seriously polluting establishments.
2. The Ministry of Natural Resources and Environment shall base itself on the practical situation to propose to the Prime Minister for decision adjustments to the List after reaching agreement with the Ministry of Finance and the Ministry of Planning and Investment.
Article 6. Incentive and support conditions, scope and levels
1. Conditions on enjoyment of incentives and supports:
a/ Only environmental protection activities and products turned out from these activities on the List and relocation of seriously polluting establishments are eligible for incentives and supports provided for in this Decree;
b/ Environmental protection activities on the List and relocation of seriously polluting establishments will be eligible for incentives and supports provided for in this Decree only when they are conducted in the form of environmental protection investment projects;
c/ Only machinery, equipment, means, tools and materials imported in direct service of the implementation of investment projects on environmental protection activities on the List are eligible for import duty incentives provided for in this Decree.
2. Incentive and support scope and levels:
a/ Environmental protection activities eligible for incentives and supports include those eligible for special incentives and supports and those eligible for incentives and supports;
b/ Environmental protection activities eligible for special incentives and supports are specified in Section A of the List;
c/ Environmental protection activities eligible for incentives and supports are specified in Section B of the List;
d/ Products turned out from environmental protection activities eligible for incentives and supports are specified in Section C of the List.
Article 7. Prohibited acts
1. Making untruthful declarations to enjoy incentives and supports.
2. Using incentives and supports for improper purposes.
3. Harassing, obstructing or causing troubles to organizations and individuals in enjoying incentives and supports.
4. Abusing one's position and powers to provide incentives and supports in contravention of regulations.
