What are procedures for declaration and payment xem bóng đá trực tiếp vtv2 environmental protection fees for emissions in Vietnam from January 5, 2025?
What are procedures for declaration and payment xem bóng đá trực tiếp vtv2 environmental protection fees for emissions in Vietnam fromJanuary 5, 2025?
Based on Section II xem bóng đá trực tiếp vtv2 the newly issued administrative procedures in the field xem bóng đá trực tiếp vtv2 taxation under the management function xem bóng đá trực tiếp vtv2 the Ministry xem bóng đá trực tiếp vtv2 Finance attached toDecision 2869/QD-BTC, the method xem bóng đá trực tiếp vtv2 declaring and paying environmental protection fees for emissions from January 5, 2025, is as follows:
- Fee payers submit dossiers through one xem bóng đá trực tiếp vtv2 the following methods:
+ Submit directly at the Department xem bóng đá trực tiếp vtv2 Natural Resources and Environment; Office xem bóng đá trực tiếp vtv2 Natural Resources and Environment; Ministry xem bóng đá trực tiếp vtv2 Public Security, Ministry xem bóng đá trực tiếp vtv2 Defense (or agency appointed by the Ministry xem bóng đá trực tiếp vtv2 Public Security or Ministry xem bóng đá trực tiếp vtv2 Defense to receive the fee declaration form).
+ Submit via postal service.
+ Submit electronically if the technical infrastructure allows and complies with relevant legal provisions on electronic transactions, digital signatures, and electronic documents.
- Fee payers pay fees, and late payment xem bóng đá trực tiếp vtv2 fees (if any) through one xem bóng đá trực tiếp vtv2 the following methods:
+ Pay non-cash into the fee collection account xem bóng đá trực tiếp vtv2 the fee-collecting organization opened at a credit institution.
+ Pay into the fee awaiting budget account xem bóng đá trực tiếp vtv2 the fee-collecting organization opened at the State Treasury.
+ Pay via the account xem bóng đá trực tiếp vtv2 another monetary receiving agency or organization different from the fee-collecting organization (applicable to cases implementing administrative procedures, providing online public services according to the provisions xem bóng đá trực tiếp vtv2 the Government xem bóng đá trực tiếp vtv2 Vietnam on the implementation xem bóng đá trực tiếp vtv2 a one-stop-shop, interlinked single-window mechanism in administrative procedure resolution).
What are procedures for declaration and payment xem bóng đá trực tiếp vtv2 environmental protection fees for emissions in Vietnam from January 5, 2025?(Image from the Internet)
Which emission facilities are subject to environmental protection fees in Vietnamaccording to Decree 153?
According to Article 3Decree 153/2024/ND-CP, it is stipulated as follows:
Subjects liable to fees and fee payers
1. Subjects liable to environmental protection fees for emissions as prescribed in this Decree are dust and industrial emissions discharged into the environment that need to be treated from projects, production, business, and service establishments required to have an environmental permit according to legal regulations on environmental protection, which includes licensing content for emissions (hereinafter referred to as emission facilities).
Emission facilities as prescribed in this Decree include:
a) Iron, steel, metallurgy production facilities (excluding rolling, drawing, casting from billet);
b) Basic inorganic chemical production facilities (excluding industrial gases), inorganic fertilizers and nitrogen compounds (excluding mixing, bottling, packaging), chemical pesticides (excluding mixing, bottling);
c) Petroleum refining, petrochemical facilities;
d) Facilities recycling, treating residential solid waste, ordinary industrial solid waste, hazardous waste; using imported scrap as raw materials for production;
dd) Coke, coal gas production facilities;
e) Thermal power plants;
g) Cement production facilities;
h) Other production, business, and service facilities that generate dust, industrial emissions not included in points a, b, c, d, đ, e, and g xem bóng đá trực tiếp vtv2 this clause.
2. Environmental protection fee payers for emissions as prescribed in this Decree are emission facilities specified in clause 1 xem bóng đá trực tiếp vtv2 this Article.
Accordingly, emission facilities subject to environmental protection fees include:
[1] Iron, steel, metallurgy production facilities (excluding rolling, drawing, casting from billet);
[2] Basic inorganic chemical production facilities (excluding industrial gases), inorganic fertilizers, and nitrogen compounds (excluding mixing, bottling, packaging), chemical pesticides (excluding mixing, bottling);
[3] Petroleum refining, petrochemical facilities;
[4] Facilities recycling, treating residential solid waste, ordinary industrial solid waste, hazardous waste; using imported scrap as raw materials for production;
[5] Coke, coal gas production facilities;
[6] Thermal power plants;
[7] Cement production facilities;
[8] Other production, business, and service facilities that generate dust, industrial emissions not included in subjects from [1] to [7].
What are responsibilities xem bóng đá trực tiếp vtv2 the Department xem bóng đá trực tiếp vtv2 Natural Resources and Environment in Vietnamin managing environmental protection fees?
According to Article 9Decree 153/2024/ND-CP, the Department xem bóng đá trực tiếp vtv2 Natural Resources and Environment has the following responsibilities:
- Appraise the fee declaration form, issue the Notice xem bóng đá trực tiếp vtv2 payment xem bóng đá trực tiếp vtv2 environmental protection fees for emissions, calculate late payment fees in accordance with the tax management law (if any); manage the collection and payment xem bóng đá trực tiếp vtv2 environmental protection fees for emissions; classify fixed and variable fee-paying entities, publish the list xem bóng đá trực tiếp vtv2 emission facilities liable to environmental protection fees for emissions on the electronic portal xem bóng đá trực tiếp vtv2 the fee-collecting organization; urge fee payers to declare and pay environmental protection fees for emissions accordingly.
- Annually, prepare estimates, finalize revenue and expenditure xem bóng đá trực tiếp vtv2 environmental protection fees for emissions in accordance with the law on fees, charges, and the state budget.
- The Department xem bóng đá trực tiếp vtv2 Natural Resources and Environment compiles statistical data on environmental protection fees for emissions in the locality, reports to the Ministry xem bóng đá trực tiếp vtv2 Natural Resources and Environment by May 31 xem bóng đá trực tiếp vtv2 the following year; proposes amendments, supplements regarding fee collection levels, management, utilization xem bóng đá trực tiếp vtv2 environmental protection fees for emissions (if any) to the Ministry xem bóng đá trực tiếp vtv2 Natural Resources and Environment, so that the Ministry xem bóng đá trực tiếp vtv2 Natural Resources and Environment can compile proposals, recommend amendments, supplements to the fee collection documents (if any).
