CIRCULAR guide implementation of Decree No. 66/2003/ND-CP on 13 June 2003 by the Government on environmental protection charges for waste water _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the base fees and charges Ordinance No. 38/2001/PL-UBTVQH10 on 28 August 2001 the Standing Committee of the National Assembly;
Pursuant to Decree No. 57/2002/ND-CP dated 3 June 2002 detailing the Government's enforcement of the Ordinance on fees and charges;
Pursuant to Decree No. 66/2003/ND-CP on 13 June 2003 by the Government on environmental protection charges for waste water;
The Ministry of finance and the Ministry of natural resources and environment guidelines on environmental protection charges for waste water as follows: I. APPLICATION OBJECT And SCOPE 1. Subject to environmental protection charges for waste water subject to environmental protection charges for wastewater is sewage water and industrial wastewater.
a industrial sewage is water) emissions from: – industrial production facilities;
-Food processing facilities, agricultural products, forest products, fisheries; the basis of slaughter operations;
-Production of wine, beer, soft drinks; tanning facility, recycling the skin;
-Production facility in the village;
-Breeding industry focus;
-Mechanical facility, repair of automobiles, motorcycles and focused;
-Base extraction, mineral processing;
-Shrimp industry base; production base and shrimp nursery;
-Water supply plant; wastewater treatment systems focus.
b) domestic wastewater is sewage into the environment from:-households;
-State Agency;
-People's armed units;
-The operating headquarters, branch offices of the organizations and individuals;
-The facilities of washing cars, motorcycles;
-Hospital; Healing clinic; Restaurant, hotels; production facilities, business services;
-Other waste water objects not subject to the provisions in point a, b above.
2. Objects not subject to environmental protection charges for waste water objects not subject to environmental protection charges for waste water including: a discharge Water) from the hydroelectric plants, water recirculation in the factories, production facilities, business;
b) sea water used in the production of salt discharge;
c) waste water of households in the area being made clearing mode water price to price match the socio-economic life;
d) waste water of households in places not yet have clean water supply systems;
waste water) of households in the commune in the countryside, including:-The town in the mountainous border, the high, remote areas (as defined by the Government of the Township border, mountainous, remote areas);
-Not in a municipality, the municipality of type I, II, III, IV and V under the provisions of Decree No. 72/2001/ND-CP dated 10 October 2001 of the Government on classification of municipalities and urban management level.
3. the charge payers to protect environment for wastewater fee payers to protect environment for wastewater is household, unit, organisation got waste water is directed at point 1 of this section.
4. Apply international treaties the case of international treaties to which the State of the Socialist Republic of Vietnam has signed or joined other provisions with provisions of Decree 66/2003/ND-CP and the guidance in this circular shall apply the provisions of international treaties. The application of international treaties to be made under the provisions of the Ordinance on signing and implementing international treaties and documents guiding the implementation.
II. The LEVEL Of COSTS 1. Environmental protection charges for waste water environmental protection fee Levels for domestic wastewater are measured in percentage (%) on the sale price of 1m3 (a cubic meters) of clean water, but must not exceed 10% (ten percent) of the sale price of clean water excluding value added tax. for waste water discharged from institutions family household, water extraction to use (except households in places not yet have clean water supply system), the salary is determined by water users, based on the quantity of water use of average person in communes where the mining and sale price 1m3 (per cubic meter) of clean water at the average , ward.
Basing regulations on environmental protection fee levels for domestic wastewater in clause 1 article 6 Decree 66/2003/ND-CP and the socio-economic situation, life, income of the local people, the provincial people's Committee, the central cities of building environmental protection fee levels for domestic wastewater applied to each geographical , each specific object type to the local people's councils, the city decided centrally.
2. environmental protection charges for waste water, industrial environmental protection fee Levels for industrial waste water by individual pollutants contained in waste water, as follows: TT pollutants contained in waste water level of currency (VND/kg had contaminants in wastewater) environmental symbol names receiving A receptive environment B receiving C environment environment D reception 1 chemical oxygen demand ABOD 300 250 200 100 2 chemical oxygen demand ACOD 300 250 200 100 3 suspended solids ATSS 400 350 300 200 4 mercury 20 million 18 million 15 million 10 million 5 AHg APb Lead Arsenic 500,000 450,000 400,000 300,000 6 AAs 1.000.000 900.000 800.000 600.000 7 Cadmium ACd 1.000.000 900.000 800.000



600,000 in which sewage receiving environment consists of 4 types of A, B, C and D are defined as follows: + the receiving environment type a:, of the municipality of special types, type I, type II and type III.
+ The environment receives type B: the inner city, town of the municipality type IV, type V and the foreign exchange market, the suburban municipality of special types, type I, type II and type III.
+ The receiving environment type C: suburban, suburban towns of the municipality type IV and the town not belonging to the municipality, except in the receiving environment water treatment in Group d. + receiving environment type D: the commune borders, mountains, uplands, deep and remote areas.
The municipality of special types, type I, II, III, IV and V are made according to the provisions of Decree No. 72/2001/ND-CP dated 5 October 2001 of the Government on classification of municipalities and urban management level and text guiding the implementation.
III. DETERMINATION Of FEES 1. Environmental protection charges for waste water a) Of environmental protection charges for waste water are defined as follows: – where the level of costs is regulated according to the percentage on the sale price of clean water: Of environmental protection charges for waste water must be filed (bronze) = the number of clean water use of fee payers (m3) x selling price of clean water yet including value added tax (/m3) x percentage of costs for environmental protection for waste water according to the decision of the people's Council, the central cities (%)-case fee levels are regulated by a certain amount: the number of environmental protection charges for waste water must be filed (bronze)




= the number of clean water use of fee payers (m3) x the level the environmental protection charges for waste water according to the decision of the people's Council, the central cities (/m3) b) clean water amount used is determined by the amount of clean water meter consumption of premium payers. The event fee payers have not mounted gauges the amount of clean water consumption shall apply according to the quota of the stocks to the amount of water consumed for each type of object using clean water by the provincial people's Committee, the city of centrally regulated to suit each type of object using clean water.
The case itself, the number of water clean water use was determined based on the number of people under the Hukou household (for households) or table of timekeeping, payroll, labor contracts (for the non-manufacturing, business) and the amount of clean water use per capita in the commune , ward.
For the production base, sales, self service water extraction to use the amount of water used is determined based on the scale of the manufacturing operations, business, self declaration of the base and defining people's committees of communes, wards.
c) where clean water selling price including taxes, then determine the value of clean water selling price excluding value added tax as follows: clean water selling price excluding value added tax = clean water selling price including taxes 1.05 2 value. Environmental protection charges for waste water industry a) the environmental protection charges for industrial waste water is calculated for each pollutant according to the following formula: number of environmental protection charges for waste water industry must submit (bronze) = total volume of waste water discharged (m3) x have contaminant concentrations in the effluent (mg/l) x 10-3 x the level of environmental protection fee market for industrial sewage of pollutants discharged into the environment receive respectively (VND/kg) b) industrial waste water case of a fee payers have many contaminants specified in item 2 article 6 Decree 66/2003/ND-CP and the instructions at point 2 of this section, the number of environmental protection charges for waste water industry must pay is the total environmental protection charges for industrial waste water must be filed by each of the pollutants contained in waste water.
IV. DECLARATION, EVALUATION And FILE CHARGES 1. Environmental protection charges for waste water a) monthly, clean water supply units organized environmental protection charges for waste water of the Organization, the individual is subject to submission of environmental protection charges for waste water and collect money using clean water. The Organization, the individual is subject to submission of environmental protection charges for waste water is obliged to submit the budget for environmental protection charges for waste water for clean water supply units simultaneously with the payment of use clean water according to sales invoices monthly.
b) people's communes, wards Committee determine and charge the organizations, households, the production base, sales, self service water extraction to use subject to file charges of environmental protection for waste water on the area.
c) clean water supply units, committees, Township, Ward opened the account "on hold environmental protection charges for waste water" in the local Treasury. Depending on the actual situation of environmental protection fee, recurring on a daily or weekly clean water supply units, people's communes, wards Committee must send the money to environmental protection charges for waste water has obtained custody account. Clean water supply units, the people's Committee of the commune, ward must open bookkeeping, tracking updated environmental protection fee amount for domestic wastewater generated for payment to the State budget. Environmental protection charges for waste water not be accounted into revenues of clean water supply units.
d) monthly, clean water supply units, communal people's Committee, based on the number of premium currency be made calculated, created the Declaration of environmental protection charges for waste water (according to the model No. 1 attached to this circular) to send the tax Bureau and the State Treasury where the open custody account money for environmental protection charges for waste water. At the same time the procedures filed with the environmental protection charges for waste water fully into the State budget at the State Treasury (after subtracting the amount prescribed again to extract fees) at the latest not more than 20 days of next month. The amount of environmental protection charges for waste water, filed into the State Treasury was in accounting, the type, the corresponding clause, section and subsection 042.01 of the contents of the current state budget and regulate the State budget according to the instructions in point 3 V to this circular.
DD) annually, within a period of 60 days as from January 1st of the calendar year, the clean water supply units, the people's Committee of the communes, wards to make payment with the tax Bureau, the central city in the currency lodging, environmental protection charges for waste water collected on the area according to the prescribed regimes.
2. environmental protection charges for waste water industry a) fee payers to protect environment for industrial waste water is obliged:-Declaration of fees payable quarterly with the Department of natural resources and the environment where the waste water as prescribed (model No. 2 attached to this circular) within 10 days of the start of the next quarter and ensuring the accuracy of the statistics Khai;
-Sufficient, timely charges amount payable on account of environmental protection charges for waste water in the local Treasury according to the notice of the Department of natural resources and the environment, but slow for no more than 20 days of next quarter;
-Settlement charges are filed annually with the Department of natural resources and the environment within a period of 30 days from January 1 calendar year.
b) amount of environmental protection charges for waste water industry, filed into the State Treasury was in accounting, the type, the corresponding clause, section and subsection 042.01 of the contents of the current state budget and regulate the State budget according to the instructions in point 3 of this circular V after minus the charge quoted to back to the Department of natural resources and the environment.
c) Department of environment and natural resources have the duty to:-assess the Declaration of environmental protection charges for waste water industry, announced the number of fees to be paid and the time limit for payment to the State budget (according to the model No. 3 attached to this circular).

Pursuant to the evaluation of the Declaration is the outcome evaluation, analysis of wastewater samples first. In the case of data on, the evaluation of declarations to be made on the basis of the report reviews the environmental impact statements or activities that affect the environment or A sign of environmental standard has been approved (in this circular called EIA). Case the above mentioned bases, environmental protection charges for industrial waste water has been collected according to the level of fee payers. After the data reviews, sample analysis will first conduct currency (if less cost of temporarily fee payable) or refund (if temporarily charge more than the cost to be paid) for with fee payers. The case of the fee payers-temporarily charge filed more charges are filed but continue to arise of the fees to be paid fees was filed beyond the payable fee deducted the next.
Notice of fees payable as follows: If the error between the declarations of the fee payers and analysis data, reviews the first time or figures of the EIA has been approved is in the allowable limit of 30% (thirty percent), environmental protection charges for waste water is collected according to the level of fee payers. The wrong case number greater than the limit allows, Department of natural resources and the environment in collaboration with the Organization fee payers reviews, sample analysis and load the pollution of waste water to determine the number of charges to file. Funding to implement reviews analyzing samples, times 2 is specified in point 2 V to this circular.
-Open the bookkeeping to keep track of private environmental protection charges for waste water industry of the local fee payers, monitor and manage, use the fee provided for in point 2 V to this circular.
-Annually, within a period of 60 days as from January 1st of the calendar year, the settlement made with the same level of tax collection agency, the environmental protection fee paid for industrial waste water collected on the area according to the prescribed regimes.
-Plan to use the fees collected under the provisions of point 3 section V this circular process of the committees, the central cities of investment decision on environmental protection.
d) for the production facility, the services are the responsibility of direct management of the Ministry of public security and the Ministry of defence, for reasons of security and national secrets, the evaluation of environmental protection charges Declaration by the Ministry of public security and the Ministry of defence made and inform the Department of natural resources and the environment where the active base (according to the model No. 4 attached to the circular This).
DD) When changing materials, products; changing the production line, process technology; install the device to minimize pollution, waste water treatment systems, production facilities, business services, have a responsibility to report the Department of natural resources and the environment, in writing, to be redefining the fees to be paid accordingly.
3. Reviews, sampling wastewater analysis appraisal service declarations filed environmental protection charges for waste water industry a) reviews, first analysis sample-Ministry of natural resources and environment, Department of natural resources and environment of the province, the city of centrally coordinated the evaluation analysis of wastewater samples, first of all the facilities subject to the submission of environmental protection charges for waste water on nationwide according to the hierarchy that corresponds to the evaluation of the EIA report. The results of the assessment, take the form of analysis on the basis to the Department of natural resources and the environment appraisal of business filing declarations.
Ensure State budget funding to cover the costs of reviews, analysis of wastewater samples first serve for the identification of environmental protection charges for waste water industry. This account is a genus of the content of the source of funding for the activities of the environmental career was in the annual plan.
-Every year, the Ministry of natural resources and environment planning, cost estimation for the task by the central budget, the Department of environment and resource planning, cost estimation for the task due to local budget guarantee to cover the costs of reviews, analysis of wastewater samples first serve for the identification of environmental protection charges for with industrial waste water.
-Executive Job estimation and settlement expense budget for operations reviews, analysis of wastewater samples first serve for the identification of environmental protection charges for industrial wastewater made under the provisions of the law on the State budget and other documents guiding the implementation.
b) reviews, sample analysis from the second onwards in case the error between the declarations of the fee payers and data evaluation, analysis of wastewater samples the first time or the EIA data was too limited to allow for approval, the Department of natural resources and environment to conduct the procedures reviews sampling, second analysis to determine the number of charges to be paid by fee payers.
The reviews, sample analysis from the second onwards by the institutions are the Ministry of natural resources and the environment licensing and code review activity, sampling wastewater analysis serves the costs of environmental protection for waste water carried through the contract review, analysis of wastewater samples between the Department of natural resources and the environment and held on.
The case of disputes between the Organization reviews, sample analysis, and object file charges on the results of reviews, analysis of wastewater samples, the report suggested the Department of natural resources and the environment or the Ministry of natural resources and the environment.
V. Management, USING FEES COLLECTED for environmental protection charges for waste water as revenues in the State budget, management, use the following: 1. the environmental protection charges for waste water a) to leave a portion of the total fees collected for clean water supply units to cover the cost of the fee. Free section to give the clean water supply units to cover the cost of the charge is calculated according to the percentage on the total amount of fees collected annually. The people's Council, the central cities decide the percentage quoted to leave rates stable for a number of years as instructed in point 3 and point 4 C of part III section circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance shall guide the implementation of the legal provisions regarding fees and charges. Percentage of extract of leave must not exceed 10% of the amount of environmental protection charges for waste water.
For the case of exploitation of water for use, provincial people Council, the central cities decided to leave the rate must not exceed 15% on the total fees collected for communal people's Committee, to cover costs for environmental protection charges for waste water of this object.
The full amount of environmental protection charges for waste water was extracted as defined above, the clean water supply units, people's communes, wards Committee must properly use purpose, have legitimate vouchers according regulations regime, last year if not spent shall be transferred to the following year to spend according to the prescribed regimes.
b) part rest (after subtracting the cost of extracted leaving the clean water supply units, communal people's Committee, Ward) was filed on the State budget and the budget level for the Division according to the instructions in point 3 V to this circular.
2. environmental protection charges for waste water industry

a) to leave 20% on the total amount of environmental protection charges for industrial waste water is obtained for the Department of natural resources and the environment to cover costs for fees and costs assessment, waste water analysis samples for periodic inspections or irregularly for industrial waste water from the second onwards. Of which:-5% on the total amount of environmental protection charges for industrial wastewater is used to cover costs for the costs as defined in point 4 of part III of the C category circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance shall guide the implementation of the legal provisions regarding fees and charges.
-the remaining 15% is used to cover the costs of reviews, analysis of wastewater samples for periodic inspections or irregularly for industrial waste water from the second onwards. Genus content must ensure the right mode, standards, regulatory norms.
The full amount of environmental protection charges for industrial waste water was extracted according to the above rules, the Department of natural resources and the environment should use proper purpose, have legitimate vouchers according regulations regime, last year if not spent shall be transferred to the following year to spend according to the prescribed regimes.
b) part rest (80% on the total amount of environmental protection charges for industrial waste water obtained) were filed on the State budget and the budget level for the Division according to the instructions in point 3 V to this circular.
3. Management, use of environmental protection charges filed on the budget Of the environmental protection charges for waste water, filed to the State Budget Division for the budget level as follows: a) to the central budget affecting 50% of additional capital to fund Vietnam environment protection by decision No. 82/2002/QD-TTg dated 26 June 2002 of the Prime on the establishment, organization and operation of the Vietnam environment protection Fund. The management and use of the charge was made by circular No 93/2003/TT-BTC dated 6 October 2003 of the Ministry of Finance shall guide the implementation of financial management for the Vietnam environmental protection Fund.
b) local budgets enjoy 50% to use for the protection of local environment (prevention, recovery and treatment of pollution, degradation and environmental issues), the new investment, the sewer dredging, maintenance, maintenance of the drainage systems at the local level.
The pay, the payment of expenses from the part of environmental protection charges for waste water, filed into the State budget to be made under the provisions of the law on the State budget and other documents guiding the implementation.
VI. CERTIFICATE FROM The CURRENCY And The CURRENCY LODGING FEES 1. Certificate from the currency a) for environmental protection charges for waste water: using sales invoices of clean water supply units. In addition to the target must ensure there are enough about the content as specified invoice, sales invoice of the clean water supply units have clearly shown the level of currency and the amount of environmental protection charges for waste water into a separate line on the invoice. Specifically the following: in the total of the invoice lines must specify: the selling price of clean water yet have value added taxes (not including environmental protection charges for waste water), value added tax, environmental protection charges for waste water, the price paid. For the case of exploitation of water for use, town Committee, Ward used the prescribed fee receipt of Ministry of finance regarding the issuance, management, use only tax publication.
b) for environmental protection charges for industrial waste water: use the receipts under the current rules of the Ministry of finance regarding the issuance, management, use only tax publication.
2. The currency lodging charge environmental protection for wastewater filed in Vietnam. The case, filed in foreign currency foreign currency exchange to the Vietnam according to the exchange rate on the inter-bank foreign currency market by the State Bank of Vietnam announced at the time.
VII. IMPLEMENTATION 1. Organizations and individuals violating environmental standards in Vietnam sentenced under the provisions of the law, have the discharge pollutants into the environment must pay a fee to protect the environment.
2. Pursuant to the provisions of Decree 66/2003/ND-CP and the guidance in this circular, the people's Council, the proposals, the city centrally decided waste water fee level to promptly held a charge from 01/01/2004.
The case of the people's Council, central cities have yet to decide on the level of environmental protection charges for waste water, the financial Research Department of the provincial people's Committee, the city of centrally regulated level of currency to the people's committees to report people's Council , the central cities of early decision, ensure implementation from 01/01/2004.
3. Ministry of environmental resources and the responsibility to monitor, check the operation of the appraisal Department of natural resources and environment and timely settlement instructions and problems arise.
4. local State Treasury is responsible for: implementation accounting currency, State budget expenditure for fees collected under the guidance of this circular and the law on the State budget.
5. local tax Bureau is responsible for: test, urge, guide and implement the settlement currency lodging, environmental protection charges for waste water of clean water supply units, the people's Committee of the commune, Ward and Department of natural resources and the environment.
6. The Department of Finance has responsibility for coordinating with the Department of environment and resource tracking and settlement fees section to leave as defined in point 2 V to this circular.
7. Complaints, accusations and the resolution of complaints, accusations of currency, payment, management and use of environmental protection charges for waste water in the Decree 66/2003/ND-CP and the guidance in this circular is made according to the provisions of the law on complaints and denunciations, law on fees of fees.
8. This circular have effect after 15 days from the Post Gazette. Content of the regulations on "drainage fee" in circular No. 03/1999/TTLT/BXD-BVGCP on June 16, 1999, Minister of Ministry of construction-DMP Government guidance pricing methods and authority regulations clean water consumption rates municipalities, industry, rural residential clusters off effect.
In the process of implementing, if there are obstacles, suggest the Organization, personal reflections in time about the Ministry of finance and the Ministry of natural resources and environment to consider, resolve or modified and supplemented accordingly.