| THE MINISTRY OF FINANCE | THE SOCIALIST REPUBLIC OF VIETNAM |
| No. 65/2023/TT-BTC | Hanoi, October 31, 2023 |
Pursuant to the Law on Fees and Charges dated November 25, 2015;
Pursuant to the Law on State Budget dated June 25, 2015;
Pursuant to the Law on Hydrometeorology dated November 23, 2015;
Pursuant to the Law on Tax Administration dated June 13, 2019;
Pursuant to the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016 on elaboration of some Articles of the Law on Fees and Charges;
Pursuant to the Government’s Decree No. 73/2017/ND-CP dated June 14, 2017 on collection, management and use of data on natural resources and environment;
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Pursuant to the Government’s Decree No. 11/2020/ND-CP dated January 20, 2020 regulating administrative procedures for state treasury operations; Government’s Decree No. 123/2020/ND-CP dated October 19, 2020 on invoices and records;
Pursuant to the Government’s Decree No. 14/2023/ND-CP dated April 20, 2023 defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the request of the Director of the Department of Tax Policy;
The Minister of Finance hereby promulgates a Circular on fees for mining and use of environmental data and collection, transfer, management and use thereof.
Article 1. Scope and regulated entities
1. This Circular provides for fees for mining and use of environmental data and collection, transfer, management and use thereof.
2. This Circular applies to fee payers; fee collectors; other organizations and individuals related to mining and use of environmental data and fee collection and transfer.
3. This Circular does not govern the mining and use of environmental data by regulatory authorities for the purposes specified in clause 5 Article 32 of the Law on Hydrometeorology and Article 23 of the Government’s Decree No. 38/2016/ND-CP dated May 15, 2016.
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Fee collectors prescribed in this Circular are agencies having the power to provide environmental data as prescribed in Article 24 of the Government’s Decree No. 73/2017/ND-CP dated June 14, 2017 on collection, management and use of data on natural resources and environment.
Fees for mining and use of environmental data are provided in the Schedule of fees promulgated together with this Circular.
Article 5. Declaration and transfer of fees
1. Every payer shall pay fees upon receiving a notification of financial obligation from the agency having the power to provide environmental data; fees shall be paid to the fee collector by adopting the method prescribed in the Circular No. 74/2022/TT-BTC dated December 22, 2022 of the Minister of Finance providing for methods and time limits for collection, payment and declaration of fees and charges within the power of the Ministry of Finance.
2. By the 05th of every month, the fee collector shall transfer the collected fees in the previous month to the designated state budget account which is opened at the State Treasury. Every collector shall declare, collect, transfer and settle collected fees as prescribed in the Circular No. 74/2022/TT-BTC.
Article 6. Management and use of fees
1. The fee collector may retain 70% of the total amount of collected fees in order to cover its costs of service provision and fee collection in accordance with regulations in Article 5 of the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016. The remaining amount (30%) must be transferred to the state budget according to corresponding chapters and sub-items of the current State Budget Index.
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Article 7. Implementation clause
1. This Circular comes into force from November 15, 2023.
2. This Circular supersedes the Circular No. 22/2020/TT-BTC dated April 10, 2020 of the Minister of Finance on fees for mining and use of environmental data and collection, transfer, management and use thereof.
3. Other contents related to the collection, transfer, management and use of fees, receipts and announcement of regulations on the fee collection, which are not provided for in this Circular, shall comply with the Law on Fees and Charges; Government's Decree No. 120/2016/ND-CP; Law on Tax Administration; Decree No. 126/2020/ND-CP; Decree No. 91/2022/ND-CP; Decree No. 11/2020/ND-CP; Decree No. 123/2020/ND-CP, Circular No. 78/2021/TT-BTC and Decree No. 123/2020/ND-CP.
4. During the implementation of this Circular, in the cases where any of the relevant documents referred to in this Circular is amended or replaced, the newest one shall apply.
5. Difficulties that arise during the implementation of this Circular should be promptly reported to the Ministry of Finance for consideration and instructions./.
PP. THE MINISTER
THE DEPUTY MINISTER
Cao Anh Tuan
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SCHEDULE OF FEES FOR MINING AND USE OF ENVIRONMENTAL DATA
(Promulgated together with the Circular No. 65/2023/TT-BTC dated October 31, 2023 of the Minister of Finance)
No.
Type of document
Unit
Fee
(dong)
I
Environmental documents and reports
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1
Documents on: environmental quality management; waste management and environmental improvement; biodiversity conservation; environmental communication; management of river basin, coastal and marine environment
Report
800,000
2
Reports (period/year) on monitoring of: ambient air; surface water (rivers, lakes); coastal water; rainwater; underground water; sediments (river, seawater); soil environment
Report
800,000
II
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1
Monitoring networks maps (surface water, air, soil)
a
Monitoring networks map at 1/250,000 scale
Piece
...
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...
b
Monitoring networks map at 1/100,000 scale
Piece
2,290,000
c
Monitoring networks map at 1/50,000 scale
Piece
1,090,000
d
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...
Piece
870,000
2
Environmental status maps (surface water, air, soil)
a
Environmental status map at 1/250,000 scale
Piece
...
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b
Piece
2,290,000
c
Environmental status map at 1/50,000 scale
Piece
1,090,000
d
Environmental status map at 1/25,000 scale
...
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870,000
3
Environmental sensitivity maps of key locations and areas of Vietnam
a
Environmental sensitivity map at 1/250,000 scale
Piece
4,000,000
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...
Environmental sensitivity map at 1/100,000 scale
Piece
2,290,000
c
Environmental sensitivity map at 1/50,000 scale
Piece
1,090,000
d
Environmental sensitivity map at 1/25,000 scale
...
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870,000
4
Maps of Vietnam’s protected areas prescribed by the Law on Biodiversity
a
Map of Vietnam’s protected areas at 1/250,000 scale
Piece
4,000,000
...
...
...
Map of Vietnam’s protected areas at 1/100,000 scale
Piece
2,290,000
c
Map of Vietnam’s protected areas at 1/50,000 scale
Piece
1,090,000
d
Map of Vietnam’s protected areas at 1/25,000 scale
...
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870,000
5
Maps of nationwide biodiversity changes
a
Map of biodiversity changes at 1/250,000 scale
Piece
4,000,000
...
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...
Map of biodiversity changes at 1/100,000 scale
Piece
2.290,000
c
Map of biodiversity changes at 1/50,000 scale
Piece
1.090,000
d
Map of biodiversity changes at 1/25,000 scale
...
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870,000
6
Vegetation cover maps
a
Vegetation cover map at 1/250,000 scale
Piece
4,000,000
...
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...
Vegetation cover map at 1/100,000 scale
Piece
2,290,000
c
Vegetation cover map at 1/50,000 scale
Piece
1,090,000
d
Vegetation cover map at 1/25,000 scale
...
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870,000
III
Database
1
Environmental database at 1/250,000; 1/500,000; 1/1,000,000 scale
Piece
9,145,000
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Environmental database at 1/25,000; 1/50,000; 1/100,000 scale
Piece
1,715,000
3
Environmental database at 1/10,000 scale
Piece
975,000
4
Environmental database at 1/5,000 scale
...
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575,000
5
Environmental database at 1/2,000 scale
Piece
460,000
IV
Environmental monitoring data
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...
Data on results of monitoring and analysis of outdoor air
a
Data on results of monitoring of field air, noise, vibration
Parameter
21,000
b
Data on results of analysis of indoor air parameters
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-
Dust
Parameter
18,000
-
Metal dust
Parameter
39,000
...
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...
Inorganic gas
Parameter
30,000
-
Organic gas
Parameter
91,000
2
Data on results of monitoring and analysis of inland surface water
...
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a
Data on results of field monitoring of inland surface water
Parameter
17,000
b
Data on results of laboratory analysis of inland surface water
...
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...
Physicochemical parameters
Parameter
30,000
-
Biodegradable organic substance parameters/ Nutrient parameter
Parameter
24,000
-
Heavy metal
...
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...
48,000
-
Total oil and grease/Microbiology
Parameter
55,000
-
Total organic carbon and organochlorine/organophosphorus agrochemicals
Parameter
234,000
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Surfactant
Parameter
68,000
3
Data on results of soil environment monitoring
a
Analysis of anions/cations
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25,000
b
Heavy metal
Parameter
48,000
c
Organochlorine/ organophosphorus agrochemicals/ pyrethroid/ PCBs agrochemicals
Parameter
203,000
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a
Data on results of sampling and quick field monitoring of underground water
Parameter
17,000
b
Data on results of laboratory analysis of underground water
...
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-
Physicochemical parameters/Total P/N/Hardness
Parameter
25,000
-
Heavy metal
Parameter
40,000
-
...
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...
Parameter
50,000
-
Organochlorine/organophosphorus agrochemicals
Parameter
211,000
5
Data on results of rainwater monitoring
a
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Parameter
16,000
b
Data on results of laboratory analysis of underground water
-
Physicochemical parameters/Analysis of anions/cations
Parameter
...
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-
Heavy metal
Parameter
40,000
6
Data on results of seawater monitoring
a
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a.1
Data on results of field monitoring
Parameter
21,000
a.2
Data on results of analysis of coastal water samples
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-
Biodegradable organic substance parameters/Physicochemical parameters/Microbiology
Parameter
18,000
-
Sea sediments
Parameter
37,000
-
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Parameter
47,000
b
Data on results of offshore water monitoring
b.1
Data on results of field monitoring
Parameter
...
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...
b.2
Data on results of analysis of offshore water samples
-
Physicochemical parameters/Biodegradable organic substance parameters/Microbiology
Parameter
21,000
-
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Parameter
52,000
c
Data on results of laboratory analysis of seawater
-
Physicochemical parameters/Nutrient parameters
Parameter
...
...
...
-
Biodegradable organic substance parameters/ Phytoplankton/ Zooplankton/ Zoobenthos
Parameter
23,000
-
Bacterial parameters
Parameter
43,000
-
...
...
...
Parameter
53,000
-
Total mineral oil and grease
Parameter
77,000
-
Organochlorine/organophosphorus agrochemicals
Parameter
...
...
...
7
Data on results of monitoring of radiological environmental (in laboratory)
Parameter
128,000
8
Data on results of emission monitoring
a
...
...
...
-
Data on results of meteorological parameterals
Parameter
13,000
-
Data on results of emission parameterals
Parameter
...
...
...
-
Data on results of characteristics of emission sources
Parameter
37,000
b
Data on results of laboratory analysis of emissions
-
...
...
...
Parameter
32,000
-
Metal gases
Parameter
56,000
-
Organic compound gases
Parameter
...
...
...
9
Data on results of wastewater monitoring
a
Data on results of field wastewater monitoring
Parameter
15,000
b
...
...
...
-
Physicochemical parameters/Nutrient parameter/Biodegradable organic substance parameters
Parameter
27,000
-
Heavy metal
Parameter
...
...
...
-
Total oil and grease/Surfactant
Parameter
63,000
-
Microbiology
Parameter
51,000
-
...
...
...
Parameter
239,000
10
Data on results of laboratory analysis of sediments
-
Physicochemical parameters/Heavy metal
Parameter
...
...
...
-
Oil and grease
Parameter
61,000
-
Nutrient parameters
Parameter
34,000
-
...
...
...
Parameter
160,000
11
Data on results of waste monitoring
a
Data on results of field waste monitoring
Parameter
...
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...
b
Data on results of laboratory analysis of waste
-
Physicochemical parameters/Heavy metal
Parameter
47,000
-
...
...
...
Parameter
78,000
-
Total organic carbon and organochlorine/organophosphorus/pyrethroid/polycyclic aromatic hydrocarbon/PCBs/PAH agrochemicals
Parameter
263,000
12
Data on results of automatic and continuous monitoring of air
...
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...
a
Data on air monitoring results given by automatic and continuous monitoring stations
-
Meteorological parameters
Parameter
12,000
-
...
...
...
Parameter
27,000
b
Data on air monitoring results given by automatic and continuous monitoring stations
-
Meteorological parameters
Parameter
...
...
...
-
Dust parameters/Toxic gas monitoring
Parameter
30,000
13
Data on automatic, stationary and continuous monitoring of surface water
Parameter
28,000
Note: The fee specified in the abovementioned Schedule is an amount required to obtain 01 parameter from 01 monitoring attempt made at the same monitoring site with regard to monitoring data and an amount required for 01 request for data with regard to other environmental data./.
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Thông tư 65/2023/TT-BTC quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí khai thác và sử dụng dữ liệu về môi trường do Bộ trưởng Bộ Tài chính ban hành
Tóm tắt
| Cơ quan ban hành | Bộ Tài chính |
| Số hiệu | 65/2023/TT-BTC |
| Loại văn bản | Thông tư |
| Người ký | Cao Anh Tuấn |
| Ngày ban hành | 2023-10-31 |
| Ngày hiệu lực | 2023-12-15 |
| Lĩnh vực | Thuế - Phí - Lệ Phí |
| Tình trạng |