Decree No. 153/2024/ND-CP of the Government regulating environmental protection fees for emissions

Decree No. 153/2024/ND-CP, issued by the Government on November 21, 2024, regulates environmental protection fees for emissions. It defines the liable entities, fee payers, collection organizations, fee calculation methods, rates, declaration, verification, payment, and management of fees. The decree applies to dust and industrial emissions requiring treatment under environmental permits. Fees include a fixed annual amount and a variable quarterly fee based on emissions. This regulation aims to reduce emissions, enhance environmental protection, and contribute to state revenue.

13/02/2025

Decree No. 153/2024/ND-CP of the Government regulating environmental protection fees for emissions

The main points are:

(i) This Decree regulates the subjects liable for the fee and those who must pay the fee; the organizations responsible for collecting the fee; the fee calculation method, fee rates, declaration, verification of declarations, payment of fees, and the management and use of environmental protection fees for emissions;
(ii) The subjects liable for the fee are dust and industrial emissions discharged into the environment that must be treated from projects, production facilities, business operations, and services that are required to have environmental permits according to the law on environmental protection, including permits for emissions discharge;
(iii) The fee calculation method is as follows: F = f + C; where F is the total fee payable during the fee period; f is the fixed fee as stipulated in this Decree; C is the variable fee, calculated quarterly;
(iv) The fee rate is fixed (3,000,000 VND/year) for facilities that discharge emissions not subject to emission monitoring; in addition, the Decree specifies the fee rate for facilities that discharge emissions and are required to monitor emissions.

This Decree not only serves as a basis for reducing emissions and contributing to environmental protection but also as a source of revenue for the state budget.

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For more information, please contact:

Hoang Pham (James) / Managing Partner at: hoang.pham@vselawyers.com

Attention: This legal update is not an advice and should not be treated as such.