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Illustrative image (Photo: VNA) |
The document, issued on May 31, regulates those subject to the fees, fee payers, fee collectors, the cases entitled to exemption, and fee levels, among others.
Accordingly, environmental protection fees are imposed on the exploitation of crude oil, natural gas, coal gas; and metallic and non-metallic minerals stipulated in the fee table accompanying the decree.
The fee collector is tax agencies.
Environmental protection fees are set at VND100,000 (US$4.25) per ton for crude oil, VND50 per cubic meter for natural gas and coal gas, and VND35 per cubic meter for the natural gas collected during the crude oil exploitation process (associated gas).
The fees for the exploitation of metallic and non-metallic minerals, including production and business activities that are not aimed at exploiting minerals but still collecting minerals, are shown in the accompanying table.
The decree also said that based on the principles for specifying fee levels as regulated in the Law on Fees and Charges, the fee table, and the levels applied in other localities, the People’s Councils of provincial-level localities decide on the fee levels appropriate to their local situation in each period.
Decree 27/2023/ND-CP, replacing Decree 164/2016/ND-CP, will take effect on July 15.
