GOVERNMENT | SOCIALIST REPUBLIC OF VIETNAM |
No. 41/2021/ND-CP | Hanoi, March 30, 2021 |
DECREE
AMENDMENT TO DECREE NO. 82/2017/ND-CP DATED JULY 17, 2017 OF THE GOVERNMENT ON FEE FOR WATER RESOURCE EXTRACTION RIGHT AND CALCULATION, COLLECTION THEREOF
Pursuant to Law on Governmental Organization dated June 19, 2015; Law on amendments to Law on Government Organization and Law on Local Governmental Organization dated November 22, 2019;
Pursuant to Law on Water Resources dated June 21, 2012;
Pursuant to Resolution No. 101/2019/QH14 in the 8th Meeting of the 14th National Assembly on November 27, 2019;
At request of Minister of Natural Resources and Environment;
The Government promulgates Decree on amendment to Decree No. 82/2017/ND-CP dated July 17, 2017 of the Government on fee for water resource extraction right and calculation, collection thereof.
Article 1. Amendment to Decree No. 82/2017/ND-CP dated July 17, 2017 of the government on fee for water resource extraction right and calculation, collection thereof
1. Amend Article 3 as follows:
“Article 3. Cases where fee for water resource extraction right is required
Organizations and individuals licensed for extracting and using surface water, underground water (hereinafter referred to as “license holders”) must submit fee for water resource extraction right if they fall under any of following cases:
1. For extraction of surface water:
a) Surface water extraction for electricity generation;
b) Surface water extraction for business operations, services, non-agricultural production, coolant for machinery and equipment.
2. For extraction of underground water:
a) Underground water extraction for business operations, services, non-agricultural production, coolant for machinery and equipment.
b) Underground water extraction (except for brackish water, saltwater) for fishery, livestock husbandry, watering for coffee plants, cashew plants, tea plants, pepper, and other industrial plants with at least 20 m3/24 hour”.
2. Amend Article 4 as follows:
“Article 4. Basis for calculating fee for water resource extraction right
1. Water use purposes include:
a) Water extraction for hydroelectricity generation;
b) Water extraction for business operations and services;
c) Water extraction for non-agricultural production and coolant for machinery, equipment;
d) Underground water extraction for watering coffee plants, rubber plants, cashew plants, tea plants, pepper and other industrial plants;
dd) Underground water extraction for fishery and livestock husbandry.
2. Water source quality is identified based on areas classified by water quality or by water source functions in water resource planning water resource-related planning as per planning laws or approved regional, provincial planning; in case planning is not available or classification within planning has not been implemented, rely on practical quality of water sources.
3. Type of water for extraction includes: Surface water, underground water.
4. Extraction conditions:
a) For surface water, identify depending on where the surface water is extracted;
b) For underground water, identify based on type of extracting structure (drilled wells, dug wells, corridors, caves), in case of drilled well, identify based on depth of extraction.
5. Scale of operations:
a) In case of water extraction for hydroelectricity generation, identify based on design dossiers;
b) In case of water extraction for purposes other than those under Point a of this Clause, identify based on license for extracting, using water resources and percentage of water used for each purposes.
6. Period of extraction is determined based on commencement date, date on which the license comes into force and the period under license for extracting, using water resources.”.
3. Amend Clause 4, Clause 5, and Clause 6 Article 7 as follows:
“4. Period for calculating payment is determined in days and as follows:
a) In case construction has been in use before September 1, 2017, calculate from September 1, 2017 until the date on which the license expires;
b) In case construction has been in use after September 1, 2017, calculate from the date on which the construction is in use until the date on which the license expires;
The date on which the construction is in use refers to the date on which construction operations is completed and the construction is brought into official use;
c) In case a construction has been in use and licensed, approved for water resource extraction right where license holders apply for issuance, extension for further water extraction, calculate from the date the previous license expires until the date on which the new license expires;
d) In case structures extracting water resources has been guaranteed by Vietnamese Government under Governmental guarantee prior to effective date hereof, conform to regulations and law on issuance and management of Governmental guarantee and regulations and law on investment.
5. In case structures extract and use water resources for multiple purposes, extraction amount for calculating fee for extraction right is determined for each purpose according to this Decree and as follows:
a) License holders must identify and declare amount of water extracted for each use purpose and present basis for determining amount of water extracted for said purpose. The amount that cannot be identified in terms of use purpose shall be compelled to the use purpose with the highest fee.
b) In case multiple structures extracting water supply the same concentrated water supply system (including new structures extracting water), amount eligible for calculation of fee for water extraction right for each purpose of each structure is determined based on percentage of water supply for said purposes of the concentrated water supply system. Percentage of water supply of concentrated water supply system is determined at the time of appraising documents on calculating fee for water resource extraction right on the basis of:
For concentrated water supply systems that have been in operation, percentage of water supply for use purposes of the systems is determined based on amount water supply under financial statement of the latest year;
For concentrated water supply systems that have not been in operation for 1 year and documents on financial statement of water amount, percentage of water supply for use purposes of water supply system shall be determined based on design dossiers approved by competent agencies.
Entities distributing and trading water (having no water extraction structures) are responsible for providing and guaranteeing accuracy of information and figures on water supply to enable identification of percentage of water supply for use purposes of concentrated water supply systems;
c) In case water extraction structures supply water to multiple concentrated water supply systems, amount eligible for calculation of water resource extraction right is determined based on percentage of water provided for each system and percentage of water used for purposes in each system;
d) In case business facilities and service providers use water for domestic purposes and other purposes, the water shall be considered used to business operations and services. The case of supplying water for domestic purposes for the general public, medical facilities, education institutions, national defense facilities and public structures other than for business operations or non-agricultural production outside of the facilities is considered supplying water for domestic purposes and fee for water resource extraction right is not required.
6. For structures that have been in operation and license that has been issued, extended, revised, or reissued after the effective date hereof, specify purposes and date of entry into force to serve as the basis for determining period of calculation of water resource extraction right.
4. Amend Article 8 as follows:
“1. Amount eligible for calculation of fee for water resource extraction right in case of hydroelectricity generation shall be 70% of the electricity price eligible for calculation of water resource tax for hydroelectricity generation.
2. Amount eligible for calculation of fee for water resource extraction right for cases other than those under Clause 1 of this Article shall be water resource tax issued by People’s Committees of provinces and central-affiliated cities (hereinafter referred to as “provincial People’s Committees”) where structures extracting and using water resources are situated and conforming to resource tax price range applicable to natural water prescribed by Ministry of Finance:
a) Amount eligible for calculation of fee for water resource extraction right for fresh water production facilities supplying water for urban areas and rural areas: equals water resource tax for natural water for production and sale of fresh water;
b) Amount eligible for calculation of fee for water resource extraction right for filtered water, alcohol beverage, soft drink, ice production facilities:
Amount eligible for calculation of fee for water resource extraction right for water extracted (directly and unprocessed) for bottling equals water resource tax for bottled naturally filtered water;
Amount eligible for calculation of fee for water resource extraction right for water extracted and processed for bottling equals water resource tax for bottled naturally filtered water;
Amount eligible for calculation of fee for water resource extraction right for water extracted for production of alcohol beverage, soft drink and ice equals water resource tax for natural water for alcohol beverage, soft drink, ice production;
Amount eligible for calculation of fee for water resource extraction right for water serving other production purposes equals water resource tax for natural water serving other purposes;
c) Amount eligible for calculation of fee for water resource extraction right for mineral extraction, processing facilities and rock cutting facilities equals water resource tax for natural tax serving mineral extraction;
d) Amount eligible for calculation of fee for water resource extraction right for fresh water production facilities supplying water for industrial parks, service providers, non-agricultural production facilities other than cases under Points a, b, and c of this Clause equals water resource tax for water serving other purposes.
3. For structures extracting underground water for watering coffee plants, rubber plants, cashew plants, tea plants, pepper plants and other industrial plants, fishery production, livestock husbandry equals water resource tax for water serving other purposes prescribed by provincial People’s Committees.
4. Amount eligible for calculation of fee for water resource extraction right shall apply once for the entire duration of the license except for cases of revising fee for water resource extraction right according to this Decree. The date on which fee for water resource extraction right is applied is determined from the date on which competent agencies receive adequate documents on calculation of fee for water resource extraction right.”.
5. Amend Article 11 as follows:
“Article 11. Procedures for calculating fee for water resource extraction right
1. Procedures for receiving, appraising and approving fee for water resource extraction right in case of structures that have been in operation:
a) Documents on calculation of fee for water resource extraction right consist of declarations for calculation of fee for water resource extraction right under Annex III attached hereto which consist of: Water source quality; type of water sources, extraction condition, scale of extraction, duration of extraction, duration for payment calculation, extracted amount for each purpose, price, collectible amount for each purpose; total money for each purpose, total fee for water extraction right, methods of submitting fee for water resource extraction right and written presentation;
b) Receipt and appraisal of fee for water resource extraction right shall be implemented at the same time as receipt and appraisal of application for issuance, extension, revision, and reissuance of water resource-related license;
c) When presenting applications for issuance of water source extraction and use license, agencies that receive and appraise the applications are responsible for presenting draft decisions on approving fee for water resource extraction right according to Annex V attached hereto.
2. Procedures for receiving, appraising and approving fee for water resource extraction right in case of structures that have not been in operation:
a) Within 5 working days from the commencement date of the structures, license holders must submit documents calculating fee for water resource extraction right;
b) Application for calculation of fee for water resource extraction right consists of: Declaration on calculation of fee for water resource extraction rightunder Point a Clause 1 of this Article; copy of license for extracting, using water resource;
c) License holders shall submit 2 documents to receiving agencies via post, online or in person; receiving agencies are responsible for reviewing and inspecting the documents. In case of inadequate documents, receiving agencies shall return the documents and provide reasons within 5 working days;
d) Within 15 days from the date on which adequate documents according to Point b of this Clause are received, receiving agencies are responsible for organizing appraisal of documents on calculation of fee for water resource extraction right and establishing councils for appraising documents on calculation of fee for water resource extraction right (if necessary). Expenditure on appraisal shall be allocated from fee for appraising applications for issuance of water resource extraction and use license.
If adequate, agencies that receive and appraise documents shall request competent agencies to approve; if inadequate, return the documents to license holders and provide reasons; in case further revision is required, agencies that receive and appraise documents must inform license holders about details to be revised where deadline for revision shall not be included in appraisal deadline.
3. In case structures have been approved in terms of fee for water resource extraction right where only changes to license holder occur without changes to basis for calculating fee for water resource extraction right according to decisions on approving fee for water resource extraction right previously approved, revision to decisions on approving fee for water resource extraction right is not required. Reissued license must clarify that new license holders must adopt financial obligations which include fee for water resource extraction right that has been previously approved under decisions on approval.”.
6. Amend Article 12 as follows:
“Article 12. Revision, traceability for collection, and return of fee for water resource extraction right
1. Fee for water resource extraction right shall be considered for revision in case of:
a) Revision to contents of water resource extraction and use license which leads to changes to basis for calculating fee for water resource extraction right according to this Decree or leads to changes to approval of previous fee for water resource extraction right; or
b) Revision to annual average electricity quantity (E0) compared to design dossiers of hydroelectricity structures and written consent of competent authority; or
c) Damage to structures due to force majeure event which render the structures no longer viable for extraction or mandatory suspension of operation at request of competent authority. Decreased amount shall be calculated on the basis of number of days in which the structures must suspend operations;
d) Revision shall only apply to remaining duration of the license. Increased amount shall not exceed 20% of the remaining payable which has been previously approved except for cases under Point b of this Clause.
2. Procedures for revising fee for water resource extraction right:
a) For cases under Point a Clause 1 of this Article, organizations and individuals must submit declarations on calculation of fee for water resource extraction right according to Annex III attached hereto. Receipt and appraisal of documents shall be implemented at the same time as receipt and appraisal of application for revision of water resource-related license;
b) For cases under Point b and Point c Clause 1 of this Article, license holders shall submit application for revision and written proof to receiving agencies specified under Article 10 hereof. For cases under Point c Clause 1 of this Article, appraising agencies shall consult local Departments of Natural Resources and Environment where structures are situated (for structures within licensing competence of Ministry of Natural Resources and Environment) for confirmation; consult Divisions of Natural Resources and Environment (for structures within licensing competence of provincial People’s Committees) for suspension period of the structures;
Within 15 working days, receiving agencies are responsible for examining, requesting competent agencies under Article 10 hereof to review and decide on revision; if revision is required, agencies that receive and appraise documents must inform license holders in writing about details to be revised; deadline for revision and deadline for receiving confirmation about the fact that suspension period of structures is not included in document appraisal period;
c) Upon revising fee for water resource extraction right, rely on prices for serving calculation of fee for water resource extraction right applicable on the date on which competent agencies receive adequate documents on revision of fee for water resource extraction right. For cases under Point c Clause 1 of this Article, prices serving calculation of fee for water resource extraction right shall equal fee for water resource extraction right according to previous decisions on approving fee for water resource extraction right.
3. Fee for water resource extraction right shall be tracked and collected in case of:
a) Actual commencement date of structures preceding the date on which fee for water resource extraction right is approved. Amount to be tracked and collected shall be calculated based on number of days the structures have been in operation before fee for water resource extraction right is approved; or
b) Availability of additional water extraction and use purposes where competent authority has not revised license accordingly; or
c) Scale and amount of water extracted practically exceed those under issued license;
d) Frauds in declaration or calculation of fee for water resource extraction right which lead to a lower payable amount; or
d) When tracking fee for water resource extraction right for collection, rely on prices for calculation of fee for water resource extraction right applicable at the time of deciding to approve previous fee for water resource extraction right.
4. Return of fee for water resource extraction right shall be implemented in case competent authority decides to revoke license or receives license returned by the license holders. Returned amount shall be calculated based on number of days remain of issued license from the date on which the license is revoked, amount submitted and prices for calculation of fee for water resource extraction right under decisions on approving fee for water resource extraction right.
5. Procedures for tracking and collecting, returning fee for water resource extraction right:
a) In case of tracking and collecting fee for water resource extraction right, if competent agencies that approve fee for water resource extraction right detect cases under Clause 3 of this Article or request license holders to track and collect fee for water resource extraction right in cases under Clause 3 of this Article, competent agencies are responsible for reviewing decision on tracking and collecting within 15 working days from the date on which cases that require tracking and collection are detected;
b) For cases of returning fee for water resource extraction right, when competent agencies issue decisions on revoking license or decisions on receiving returned license, within 10 working days, competent agencies capable of approving fee for water resource extraction right shall review and issue decisions on returning fee for water resource extraction right;
c) During the process of appraising tracking and collection, and return of fee for water resource extraction right, competent agencies capable of appraising fee for water resource extraction right shall request license holders to provide specific written proof no more than once to serve as the basis for determining amount of money to be collected or returned (if necessary).
6. Competent agencies capable of approving fee for water resource extraction right shall decide on revising fee for water resource extraction right, informing amount to be collected or returned to license holders and Provincial Departments of Taxation where structures extracting water resource are situated and provide reasons for collection and return. Deadline for submitting fee for water resource extraction right tracked for submission: Within 90 days from the date on which tax authority issues notice.”.
7. Amend Article 14 as follows:
“Article 14. Methods of collecting, submitting, managing, and using fee for water resource extraction right
1. Fee for water resource extraction right shall be submitted annually based on amount of money specified under decisions approving fee for water resource extraction right. Within their competence, license holders shall select submission methods once a year, twice a year, or once for the whole approved duration. One-time payment for the entirety of approval duration of fee for water resource extraction right shall be decided by competent agencies capable of approving fee for water resource extraction right on the basis of proposition of license holders and prescribed under decisions on approving fee for water resource extraction right.
2. Submission, collection, and return of fee for water resource extraction right shall conform to regulations and law on tax administration and this Decree.
3. Fee for water resource extraction right shall be collected and submitted to local governments where structures extracting water are situated. For structures extracting water that are reservoirs situated within at least 2 provinces, fee for water resource extraction right shall be separated among each province based on percentage of water resource tax.
4. Management, use, and return of fee for water resource extraction right shall conform to regulations and law on state budget; annual allocation of state budget shall be prioritized to guarantee protection of water resource, mark water source protection corridors, supervise water extraction, and conduct water pollution prevention and remediation measures based on total fee for water resource extraction right that has been collected.
5. Fee for water resource extraction right is considered a cost within prime cost of manufacturing products of license holder.”.
Article 2. Transition clauses
1. For structures with approved fee for water resource extraction right before effective date hereof, continue to submit fee for water resource extraction right under approved decisions. In case extension or revision to license that leads to revision to fee for water resource extraction right, comply with this Decree.
2. For structures that have not been in operation where the fee for water resource extraction right has been approved according to Decree No. 82/2017/ND-CP dated July 17, 2017 of the Government and is revised due to changes to commencement date compared to estimated commencement date under decisions approving fee for water resource extraction right, adopt procedures for revision according to Clause 6 Article 1 hereof and apply prices for calculation of fee for water resource extraction right under previous decisions on approving fee for water resource extraction right.
3. Organizations and individuals that have submitted adequate documents on calculation of fee for water resource extraction right to competent authority before the effective date hereof, appraisal and approval of fee for water resource extraction right shall conform to Decree No. 82/2017/ND-CP dated July 176, 2017.
Article 3. Responsibilities for implementation
1. Minister of Natural Resources and Environment is responsible for guiding and organizing implementation of this Decree.
2. Ministers, heads of ministerial agencies, heads of Governmental agencies, Chairpersons of People’s Committees of provinces and central-affiliated cities, and relevant organizations and individuals are responsible for implementation of this Decree.
Article 4. Entry into force
1. This Decree comes into force from May 15, 2021.
2. This Decree annuls Annex IV attached to Decree No. 82/2017/ND-CP dated July 17, 2017 of the Government on fee for water resource extraction right and calculation, collection thereof.
| PP. GOVERNMENT |
ANNEX
AMENDMENT TO ANNEXES OF DECREE NO. 82/2017/ND-CP DATED JULY 17, 2017 OF THE GOVERNMENT ON FEE FOR WATER RESOUCE EXTRACTION RIGHT AND CALCULATION, COLLECTION THEREOF
(Attached to Decree No. 41/2021/ND-CP dated March 30, 2021 of the Government)
1. Amend Annex I as follows:
ANNEX I
FEE FOR WATER RESOURCE EXTRACTION RIGHT
(Attached to Decree No. 82/2017/ND-CP dated July 17, 2017 of the Government)
No. | Use purpose | Amount (%) |
1 | Water extraction for hydroelectricity generation | 1.0 |
2 | Water extraction for business operations and services | 2.0 |
3 | Water extraction for non-agricultural production, fresh water supply for industrial parks, export-processing zones (except for coolant for machinery and equipment, steam generators) | 1.5 |
4 | Underground water extraction for watering coffee plants, rubber plants, cashew plants, tea plants, pepper plants and other industrial plants; surface water, and underground water extraction for cooling machinery and equipment, generating steam | 0.2 |
5 | Underground water extraction for fishery and livestock husbandry | 0.1 |
2. Amend Annex II as follows:
ANNEX II
SCHEDULE ON VARIABLES
(Attached to Decree No. 41/2021/ND-CP dated March 30, 2021 of Government)
No. | Variable | Value | ||
I | Water source quality - K1 | Water source quality - K1 | ||
1 | Water sources supplying domestic water or under planning for supplying domestic water; in case classification of water sources by functions has not been implemented, rely on actual quality of water sources based on results provided by license holders or monitor results of monitor network in local administrative divisions (no more than 3 months for surface water and 6 months for underground water up to the date on which fee for water resource extraction right is declared): underground water containing total dissolved solids under 1,000 mg/l; surface water containing chloride concentration under 350 mg/l regarding surface water quality or structures extracting water situated within protection zones of domestic water supply areas. | 0,30 |
| |
2 | Water sources with quality other than those under I.1 | 0 |
| |
II | Water source type - K2 | Water source type - K2 | ||
1 | Underground water: in case at least 2 variables of water source type are eligible, choose the higher value |
|
| |
a | In areas with restricted underground water extraction | 0,40 |
| |
b | In Ninh Thuan Province, and Binh Thuan Province | 0,30 |
| |
c | In areas other than those under II.1.a and II.1.b | 0 |
| |
2 | Surface water | 0,20 |
| |
III | Extraction conditions - K3 | Extraction conditions - K3 | ||
1 | Surface water extraction |
|
| |
a | Plain regions | 0,10 |
| |
b | Other areas | 0 |
| |
2 | Underground water extraction |
|
| |
2.1 | For dug wells, dug holes, corridors, veins, caves | 0,10 |
| |
2.2 | For drilled holes |
|
| |
a | Depth of filtration bore under 100 m | 0,10 |
| |
b | Depth of filtration bore ranging from 100 m – 300 m | 0,05 |
| |
c | Depth of filtration bore exceeding 300 m | 0 |
| |
* If extraction of underground water includes multiple drilled wells, dug wells, dug holes, corridors, veins, and/or caves, K3 shall be dependent on permitted flow rate and variable determined for each drilled well, dug well, dug hole, corridor, vein, cave | * If extraction of underground water includes multiple drilled wells, dug wells, dug holes, corridors, veins, and/or caves, K3 shall be dependent on permitted flow rate and variable determined for each drilled well, dug well, dug hole, corridor, vein, cave | * If extraction of underground water includes multiple drilled wells, dug wells, dug holes, corridors, veins, and/or caves, K3 shall be dependent on permitted flow rate and variable determined for each drilled well, dug well, dug hole, corridor, vein, cave | ||
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