THE MINISTRY OF FINANCE - THE MINISTRY OF NATURAL RESOURCES AND ENVIRONMENT

Joint Circular No. 63/2013/TTLT-BTC-BTNMT of May 5, 2013, guiding the Government’s Decree No. 25/2013/ND-CP of March 29, 2013, on environmental protection charge for wastewater
Pursuant to August 28, 2001 Ordinance No. 38/2001/PL-UBTVQH10 on Charges and Fees;
Pursuant to the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, detailing the Ordinance on Charges and Fees;
Pursuant to the Government’s Decree No. 24/2006/ND-CP of March 6, 2006, amending and supplementing the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, detailing the Ordinance on Charges and Fees;
Pursuant to the Government’s Decree No. 25/2013/ND-CP of March 29, 2013, on the environmental protection charge for wastewater;
Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Government’s Decree No. 21/2013/ND-CP of March 4, 2013, defining the functions, tasks, powers and organizational structure of the Ministry of Natural Resources and Environment;
At the proposal of the director of the Tax Policy Department and the general director of the Vietnam Environment Agency,
The Minister of Finance and the Minister of Natural Resources and Environment promulgate the Joint Circular providing guidance on environmental protection charge for wastewater as follows:
Article 1. Chargeable wastewater
Liable to environmental protection charge is wastewater discharged into the environment, including industrial wastewater and residential wastewater.
1. Industrial wastewater is wastewater discharged into the environment from:
a/ Agricultural, forestry and fisheries production and processing establishments;
b/ Food, beverage and tobacco manufacturing and processing establishments;
c/ Livestock and poultry rearing and slaughtering establishments; 
d/ Aquaculture establishments;
dd/ Handicraft and cottage-industry establishments in craft villages;
e/ Leather tanning and re-cycling establishments;
g/ Mineral mining and processing establishments;
h/ Textile, dyeing and garment establishments;
i/ Paper, pulp, plastics and rubber factories;
k/ Fertilizer, chemical, pharmaceutical, plant protection drug, construction materials, stationery and household appliances factories;
l/ Mechanical, metallurgical, metal working and machinery and spare part factories;
m/ Electric and electronic components and equipment factories;
n/ Scrap preliminary processing, ship breaking and ship cleaning establishments;
o/ Water plants;