- 1 Circular No. 45/2006/TT-BTC of May 25, 2006, amending and supplementing the Finance ministry’s Circular No. 63/2002/TT-BTC of july 24, 2002, guiding the implementation of legal provisions on charges and fees
- 2 Circular No. 63/2002/TT-BTC of July 24, 2002 guiding the implementation of the law provisions on charges and fees
- 3 Circular No. 60/2007/TT-BTC of June 14, 2007 guiding the implementation of a number of articles of the law on tax administration and guiding the implementation of The Government’s Decree No. 85/2007/ND-CP of May 25, 2007, detailing the implementation of a number of articles of the law on tax administration
- 4 Circular No. 157/2009/TT-BTC of August 06, 2009, amending and supplementing the ministry of Finance’s Circular No. 60/2007/TT-BTC of June 14, 2007, guiding the implementation of a number of articles of the law on tax administration and guiding the implementation of the Government’s Decree No. 85/2007/ND-CP of may 25, 2007, detailing the implementation of a number of articles of the law on tax administration
- 1 Ordinance No. 38/2001/PL-UBTVQH10 of August 28, 2001 , on charges and fees.
- 2 Decree No. 24/2006/ND-CP of March 06, 2006 amending and supplementing a number of articles of Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of the ordinance on charges and fees
- 3 Decree of Government No. 80/2006/ND-CP, detailing and guiding the implementation of a number of articles of the Law on Environmental Protection
- 4 Decree No. 57/2002/ND-CP of June 3, 2002, of detailing the implementation of the ordinance on charges and fees
- 5 Decree of Government No. 21/2008/ND-CP of February 28, 2008 amending and supplementing a number of articles of The Government’s Decree No. 80/2006/ND-CP dated August 9, 2006, detailing and guiding the implementation of a number of articles of The Law on environmental protection
- 6 Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance.
MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIETNAM |
No. 218/2010/TT-BTC | Hanoi, December 29, 2010 |
CIRCULAR
ENVIRONMENTAL IMPACT ASSESSMENT APPRAISAL FEES, COLLECTION, TRANSFER, MANAGEMENT AND USE THEREOF
Pursuant to the Law on Environment protection;
Pursuant to the Ordinance on Fees and Charges;
Pursuant to the Government's Decree No. 80/2006/ND-CP dated August 09, 2006 and Decree No. 21/2008/ND-CP dated February 28, 2008 elaborating the Law on Environment protection
Pursuant to the Government's Decree No. 57/2002/ND-CP dated June 03, 2002 and Decree No. 24/2006/ND-CP dated March 06, 2006 elaborating the Ordinance on Fees and Charges;
Pursuant to the Government's Decree No. 118/2008/ND-CP dated November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
In consideration of opinions offered by the Ministry of Natural Resources and Environment in Official Dispatch No. 4961/BTNMT-TCMT dated December 06, 2010, the Ministry of Finance provides for environmental impact assessment (EIA) appraisal fees, collection, transfer, management and use thereof:
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1. Fee payers
2. Fee collectors:
Collecting authorities include: Environmental Impact Assessment Authority affiliated to Vietnam Environment Administration, the Ministry of Natural Resources and Environment, authorities assigned by Ministries, ministerial agencies, Governmental agencies to appraise EIAs shall collect appraisal fees, transfer, manage and use them in accordance with provisions of this Circular.
Article 2. Fees
1. The EIA appraisal fee rates are specified in the Fee Schedule enclosed herewith.
Fees for appraisal of additional EIAs and fees for reappraisal of EIAs are 50% of the fee for the first appraisal. If the total investment in a project is changed, the fee for appraisal of the additional EIA or reappraisal of the EIA shall be calculated according to the new total investment.
2. EIA appraisal fees shall be paid in VND. Foreign payers that may pay the fees in USD at the average interbank exchange rate quoted by the State bank of Vietnam on payment date.
Article 3. Payment time
The EIA appraisal fee shall be paid during the period from submission of the application for appraisal to the day before the appraisal council holds a meeting.
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1. EIA appraisal fees are considered state budget revenues.
2. The collecting authorities shall declare and transfer the collected fees to state budget in accordance with Circular No. 63/2002/TT-BTC and Circular No. 45/2006/TT-BTC, which amends Circular No. 63/2002/TT-BTC; Circular No. 60/2007/TT-BTC.
3. A collecting authority may retain 90% of the collected fees to cover the costs of appraisal, service provision and fee collection. To be specific:
a) Collectors’ salaries, allowance, contributions, except salaries of officials whose salaries are paid by state budget as prescribed;
c) Collection costs: office supply, communication, electricity and water supply, business trip (travel, accommodation); transfer of documents to relevant entities;
c) Costs of regular maintenance and overhauls of property, machines and equipment serving fee collection: hiring vehicles and equipment for appraisal if existing vehicles or equipment is not adequate;
d) Purchases of supplies and materials;
dd) Purchase of machines and equipment serving on-site EIA appraisal;
e) Cost of conventions, seminars, surveys serving EIA appraisal;
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g) Cost of writing the review of the EIA, which is the same as the cost of project/project criticism Joint Circular No. 45/2010/TTLT-BTC-BTNMT and replacing documents.
i) Provision of rewards and benefits for officials and employees directly carrying out the tasks, services and fee collection, which must not exceed 3 months’ salary/person/year if the current year’s revenue is greater than the last year’s revenue, 2 months’ salary/person/year if the current year’s revenue is equal to or smaller than the last year’s revenue.
k) Other direct expenditures on task performance service provision and fee collection.
4. The remaining 10% shall be transferred to state budget as prescribed.
Article 5. Organization of implementation
1. This Circular comes into force from March 01, 2011.
2. Other contents regarding collection, transfer, management, use of fees and fee collection disclosure that are not provided for in this Circular shall apply Circular No. 63/2002/TT-BTC and Circular No. 45/2006/TT-BTC, which amends Circular No. 63/2002/TT-BTC; Circular No. 60/2007/TT-BTC and Circular No. 157/2009/TT-BTC, which amends Circular No. 60/2007/TT-BTC.
3. Fee payers and relevant authorities are responsible for implementation of this Circular. Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance for consideration./.
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PP MINISTER
DEPUTY MINISTER
Do Hoang Anh Tuan
ENVIRONMENTAL IMPACT ASSESSMENT FEE RATES
(Enclosed with 218/2010/TT-BTC dated December 29, 2010)
Unit: million VND
Total investment (billion VND)
<10
>10 and <20
>20 and <50
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>100 and <200
>200 and <500
>500 and <1000
>1000 and <1500
>1500 and <2000
>2000 and <3000
>3000 and <5000
>5000 and <7000
>7.000
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6,0
9,0
15,0
27,0
30,0
39,0
44,0
48,0
49,0
...
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...
53,0
56,0
61,0
Group 2. civil construction projects
8,0
12,5
21,0
37,5
41,5
...
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...
61,0
65,0
67,0
70,0
72,5
77,0
84,0
Group 3. Technical infrastructure projects
8,6
...
...
...
22,0
38,0
42,0
55,0
62,0
67,0
68,0
71,0
74,0
...
...
...
86,0
Group 4. Agriculture, forestry, aquaculture projects
8,8
13,5
22,5
39,0
43,0
56,0
63,5
...
...
...
70,0
73,0
76,0
80,0
88,0
Group 5. Traffic projects
9,2
14,0
23,0
...
...
...
45,0
59,0
66,0
72,0
73,5
76,0
79,0
84,0
92,0
...
...
...
9,6
15,0
24,0
43,0
47,0
62,0
69,0
75,0
76,5
...
...
...
82,0
87,0
96,0
Group 7. Projects not in Groups 1, 2, 3, 4, 5, 6
6,0
9,0
15,0
27,0
30,0
...
...
...
44,0
48,0
49,0
51,0
53,0
56,0
61,0