DECREE No. 67/2003/ND-CP OF JUNE 13, 2003 ON ENVIRONMENTAL PROTECTION CHARGES FOR WASTE WATER
THE GOVERNMENT
Pursuant to the Law on Organize of the' Government of
December 25,
2001;
Pursuant to the Law on Environmental Protection of December
27, 1993;
Pursuant to the Law on Water Resource of May 20, 1993;
Pursuant to the Ordinance on Charges and Fees of
August 28, 2001;
In order to limit the environmental pollution caused
by waste water; to economically use clean water and create the funding source for
the Environmental Protection Fund in protecting the environment and addressing
the environmental pollution,
At the proposal of the Finance Minister;
DECREES:
Chapter I
GENERAL PROVISIONS
Article 1.- This Decree prescribes the environ- mental
protection charges for waste water; the regime of collection, remittance,
management and use of the environmental protection charges for waste water.
Article 2.-
1. Subject to the environmental protection charges for waste water
prescribed in this Decree are industrial waste water and daily-life waste
water.
2. Industrial waste water means water discharged into the environment
from industrial production establishments and agricultural, forestry and
aquatic product processing establishments.
3. Daily-life waste water means water discharged into the environment
from households and organizations other than the subjects specified in Clause 2
of this Article.
Article 3.- Organizations and households discharging waste water
defined in Article 2 of this Decree are liable to pay the environmental
protection charges for waste water.
Article 4.- The environmental protection charges for waste water
shall not be collected in the following cases:
1. Water run off from hydroelectric power plants, water circulated in
power plants;
2. Sea water discharged after being used in the salt production;
3. Daily-life waste water from households in geographical areas
currently enjoying the price subsidy by the State in order to keep water prices
suitable to the socio-economic life;
4. Daily-life waste water from households in communes in rural areas and
localities where clean water supply systems are not available yet.
Article 5.- In cases where international treaties which the
Socialist Republic of Vietnam has signed or acceded to contain provisions
different from those of this Decree, the provisions of such international
treaties shall apply.
Chapter II
RATES OF THE ENVIRONMENTAL PROTECTION CHARGES FOR
WASTE WATER, THE REGIME OF COLLECTION, REMITTANCE, MANAGEMENT AND USE THEREOF
Article 6.- Rates of environmental protection charges for waste
water are prescribed as follows:
1. For daily-life waste water, the environmental protection charge rates shall be "calculated in percentage (%) of the selling price of 1 m3 (one cubic meter) of clean water but must not exceed 10% (ten percent) of non- VAT clean water selling price. For daily-life waste water discharged from organizations and households which exploit by themselves water for use (except for households in localities where exists no clean water supply systems), the charge rate shall be determined for each water user and based on the average clean water use volume per head in the commune or ward where water is exploited, and on the average supply price of 1 m3 of clean water in the locality.
2. The environmental protection charge rates applicable to industrial
waste water and calculated for each pollutant are prescribed as follows:
Article 7.-
1. Basing themselves o~ the provisions on the environmental protection
charge rates for daily-life waste water in Clause 1, Article 6 of this Decree,
the socio-economic situation and living conditions as well as incomes of their
local population, the People's Councils of the provinces and centrally-run
cities shall decide on specific rates of the environmental protection charges
for daily-life waste water applicable to each geographical area and each
subject in their localities.
2. Basing itself on the bracket of the environmental protection charge
rates for industrial waste water prescribed in Clause 2, Article 6 of this
Decree, the Finance Ministry shall coordinate with the Ministry of Natural
Resources and Environment in prescribing specific environmental protection
charge rate for each pollutant in industrial waste water to suit each environment
into which waste water is discharged and each business line; and guide the
calculation of environmental protection charge amounts for industrial waste
water to be paid by charge payers.
Article 8.- The environmental protection charges for waste water
constitutes a State budget revenue and shall be managed and used as follows:
1. Part of the collected charges shall be left to the agencies or units
directly collecting the charges to defray the expenses for charge collection;
cover expenses for assessment and sampling of waste water for analysis in
service of the periodical or extraordinary examination of industrial waste
water from the second time on.
2. The remainder shall be remitted into the State budget and distributed
to the State budget levels as follows:
a/ The central budget shall enjoy 50% thereof, which shall be added to
operation capital of Vietnam Environmental Protection Fund under the Prime
Minister's Decision No. 82/2002/00- TTg of June 26, 2002 on the establishment,
organization and operation of Vietnam Environmental Protection Fund.
b/The local budgets shall enjoy 50% thereof, which shall be used for
environmental protection, new investment projects, sewerage dredging, regular
repair and maintenance of local water drainage systems.
3. The Finance Ministry shall guide in detail the management and use of
the collected environmental protection charge for waste water prescribed in
this Article.
Article 9.- The expenses for assessment and first- time
collection of waste water samples for analysis in service of the calculation of
environmental protection charge amounts for industrial waste water shall be
covered by State budget.
The Ministry of Natural Resources and Environment shall prescribe the assessment and first-time collection of waste water samples for analysis in service of the calculation of payable environmental protection charge amounts.
Article 10.-
1. Payers of environmental protection charges for .daily-life waste
water are obliged to pay environmental protection charge amounts for waste
water fully and on time to the clean water supply units. Monthly, clean water
Supply units shall have to remit the collected charge amounts into the State
budget, after deducting the collected charge amount portions allowed to be left
to them as prescribed in Clause 1, Article 8 of this Decree.
2. Payers of environmental protection charge for industrial waste water
are obliged to:
a/ Declare payable charge amounts on a quarter basis with the
provincial/municipal Services of Natural Resources and Environment of
localities where waste water is discharged in compliance with the regulations
and an accurate manner;
b/ Remit fully and on time remittable charge amounts into the account of
environmental protection charge for waste water at the local State Treasury
offices according to notices;
c/ Make annual settlements of payable charge amount$ with the
provincial/municipal Services of Natural Resources and Environment.
Article 11.- The provincial/municipal Services of Natural
Resources and Environment shall have to examine the written declarations of
environmental protection charge for industrial waste water, issue notices of
payable charge amounts, organize the collection and remittance of charge
amounts into the State budget, and make the final settlement of environmental
protection charge amounts for industrial waste water paid by charge payers.
Article 12.- Within 60 days from January 1st of each calendar
year, the clean water supply units and the provincial/municipal Services of
Natural Resources and Environment shall have to make the final settlement of
the collection, remittance, management and use of charge ~mounts collected in
their localities in the preceding~ year with the tax offices according to the
prescribed regime.
Article 13.- Tax offices shall have to inspect, urge and make the
final settlement of the collection, remittance, management and use of the
environmental protection charges for waste water by clean water supply units
and the provincial/municipal Services of Natural Resources and,
Environment.
Chapter III
IMPLEMENTATION PROVISIONS
Article 14.- Complaints and denunciations about the collection,
remittance, management and use of the environmental protection charges for
waste water prescribed in this Decree and the settlement thereof shall be made
in compliance with the provisions of the legislation on complaints and
denunciations as well as the legislation on fees and charges..
Article 15.- Payers of environmental protection charges for waste
water, that violate the provisions of this Decree, shall be handled according
to the provisions of the legislation on fees and charges, If a they also
violate the provisions of the legislation environmental protection and the
legislation on water resource, they shall also be handled according to the
provisions of those legislations.
Article 16.- This Decree shall take effect as from January
1, 2004.
Article 17.- The Finance Ministry shall assume the prime
responsibility and coordinate with the Ministry of Natural Resources and Environment
in guiding the implementation of this Decree.
Article 18.- The ministers, the heads of the ministerial-level
agencies, the heads of the agencies attached to the Government and the
presidents of the People's Committees of the provinces or centrally- run cities
shall have to implement this Decree.
On behalf of the Government
Prime Minister