| THE MINISTRY OF FINANCE -THE MINISTRY OF NATURAL RESOURCES AND ENVIRONMENT ------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------- |
| No. 106/2007/TTLT-BTC-BTNMT | Hanoi, September 06, 2007 |
JOINT CIRCULAR
AMENDING AND SUPPLEMENTING THEIR JOINT CIRCULAR No. 125/2003/TTLT-BTC-BTNMT OF DECEMBER 18, 2003, WHICH GUIDES THE IMPLEMENTATION OF THE GOVERNMENT’S DECREE No. 67/2003/ND-CP OF JUNE 13, 2003, ON ENVIRONMENTAL PROTECTION CHARGE FOR WASTEWATER
Pursuant to the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of the Ordinance on Charges and Fees;
Pursuant to the Government’s Decree No. 24/2006/ND-CP of March 6, 2006, amending and supplementing a number of articles of the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, which details the implementation of the Ordinance on Charges and Fees;
Pursuant to the Government’s Decree No. 67/2003/ND-CP of June 13, 2003, on environmental protection charge for wastewater;
Pursuant to the Government’s Decree No. 04/2007/ND-CP of January 8, 2007, amending and supplementing a number of articles of the Government’s Decree No. 67/2003/ND-CP of June 13, 2003, on environmental protection charge for wastewater;
The Ministry of Finance and the Ministry of Natural Resources and Environment jointly guide amendments and supplements to their Joint Circular No. 125/2003/TTLT-BTC-BTNMT of December 18, 2003, guiding the implementation of the Government’s Decree No. 67/2003/ND-CP of June 13, 2003, on environmental protection charge for wastewater, as follows:
1. To amend Clause 2, Section II of Circular No. 125/2003/TTLT-BTC-BTNMT as follows:
“2. Environmental protection charge for industrial wastewater
Rates of environmental protection charge for industrial wastewater are calculated on the basis of each pollutant in wastewater, specifically as follows:
| No. | Pollutants in wastewater | Charge rate (VND/kg of pollutant in wastewater) | ||||
| | Appellation | Sign | Type-A wastewater-receiving environment | Type-B wastewater-receiving environment | Type-C wastewater-receiving environment | Type-D wastewater-receiving environment |
| 1 | Chemical oxygen demand | ACOD | 300 | 250 | 200 | 100 |
| 2 | Suspended solid | ATSS | 400 | 350 | 300 | 200 |
| 3 | Mercury | AHg | 20,000,000 | 18,000,000 | 15,000,000 | 10,000,000 |
| 4 | Lead | APb | 500,000 | 450,000 | 400,000 | 300,000 |
| 5 | Arsenic | AAs | 1,000,000 | 900,000 | 800,000 | 600,000 |
| 6 | Cadmium | ACd | 1,000,000 | 900,000 | 800,000 | 600,000 |
Wastewater-receiving environments, of four types named A, B, C and D, are determined as follows:
- Type-A wastewater-receiving environment: inner cities and towns of urban centers of special grade and grades I, II and III.
- Type-B wastewater-receiving environment: inner cities and towns of urban centers of grades IV and V, and outskirts of urban centers of special grade and grades I, II and III.
- Type-C wastewater-receiving environment: outskirts of grade-IV urban centers and non-urban communes, excluding communes belonging to type-D wastewater-receiving environment.
- Type-D wastewater-receiving environment: communes in border, mountainous, highland, deep-lying, remote, sea and island regions.
Urban centers of special grade and grades I, II, III, IV and V comply with the Government’s Decree No. 72/2001/ND-CP of October 5, 2001, on classification of urban centers and urban management levels, and guiding documents.”
2. To amend and supplement Point b, Clause 2, Section III, and supplement Point c, Clause 2, Section III of Circular No. 125/2003/TTLT-BTC-BTNMT as follows:
“b/ If a charge payee’s industrial wastewater contains many pollutants specified in Clause 1, Article 1 of the Government’s Decree No. 04/2007/ND-CP of January 8, 2007, amending and supplementing a number of articles of the Government’s Decree No. 67/2003/ND-CP of June 13, 2003, on environmental protection charge for wastewater, the payable amount of environmental protection charge for the industrial wastewater is the total of the payable amount of environmental protection charge for industrial wastewater of each of pollutants in the wastewater.
c/ The volume of pollutants in wastewater shall be determined under the guidance of the Ministry of Natural Resources and Environment.”
3. To amend and supplement Points c and d, Clause 1, Section IV of Circular No. 125/2003/TTLT-BTC-BTNMT as follows:
“c/ Clean water suppliers and commune/ward People’s Committees shall open “Environmental protection charge for wastewater” accounts at the state treasuries where transactions are made. Monthly, by the 10th day of the subsequent month, they shall come to those state treasuries to make papers of remittance of the collected amounts of environmental protection charge for daily-life wastewater into those accounts after subtracting the charge amounts they have retained according to regulations.
Clean water suppliers and commune/ward People’s Committees shall open separate accounting books to monitor and update the collected amounts of environmental protection charge for daily-life wastewater for making payment with the state budget. The amounts of environmental protection charge for daily-life wastewater must not be accounted as turnover of clean water suppliers.
Monthly, clean water suppliers shall, based on the collected charge amounts, calculate, and make declarations of, environmental protection charge for daily-life wastewater (Form No. 01 enclosed with this Circular), and send them to provincial-level Tax Departments for monitoring and management. Commune/ward People’s Committees shall, based on the collected charge amounts, calculate, and make declarations of, environmental protection charge for daily-life wastewater (Form No. 01 enclosed with this Circular), and send them to district-level Tax Departments for monitoring and management. At the year-end, commune/ward People’s Committees shall finalize charge collection and remittance with district-level Tax Departments according to regulations.
d/ State treasuries shall account environmental protection charge amounts remitted by clean water suppliers and commune/ward People’s Committees into corresponding chapters, categories and clauses, Item/Sub-item 042.01 of the current State Budget Index, and regulate the state budget under the guidance in Clause 3, Section V of this Circular.”
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