As of January 5, 2025, enterprises generating air emissions in the course of their manufacturing or business activities will be required to pay an additional environmental protection fee, pursuant to Decree No. 153/2024/ND-CP.  

1. Payers of air emissions environmental fees 

The environmental protection fee for emissions applies to: (i) dust; and (ii) Industrial emissions discharged into the environment that are required to be treated under applicable regulations;
(iii) Manufacturing, business, and service establishments that are required by law to obtain an environmental permit which includes provisions on emission discharge, in accordance with regulations on environmental protection. 

2. Method, Procedure, and Deadline for Payment 

2.1. Paying methods

Fee payers shall remit the fees (including late payment interest, if applicable) to the fee collection agency through one of the following methods: 

• Fees are deposited into the dedicated fee collection account of the fee collection agency at a credit institution. 

• Fees are deposited into the pending fee account of the fee collection agency at the State Treasury. 

• In cases where administrative procedures or online public services are carried out under the Government’s regulations on the one-stop or inter-agency coordination mechanism, the environmental protection fee may be paid to the account of an agency or organization designated to receive payments on behalf of the fee-collecting agency. Within 24 hours from the time of receiving the fee, the receiving agency or organization is required to transfer the entire amount collected either to the fee transfer account of the fee-collecting agency opened at a credit institution, or to the temporary state budget fee account of the fee-collecting agency opened at the State Treasury 

2.2. Procedure and Deadline for Payment 

a. For air emission facilities subject to air emission monitoring 

Quarterly, no later than the 20th day of the first month of the following quarter, fee payers must prepare a Fee declaration for air emissions environmental fees  using Form No. 01 in the Appendix issued with Decree 153/2024/ND-CP. The Fee Declaration may be submitted in person, via postal services, or electronically if the technical infrastructure allows and complies with relevant laws on electronic transactions, digital signatures, and electronic documents. Fee payers must pay the fees to the fee collection agency and remit the payable amount as specified in the notification from the fee collection agency (if any). 

b. For air emission facilities not subject to air emission monitoring 

Newly operational air emission facilities (from 05/01/2025):  

Fee payers shall prepare a Fee Declaration using Form No. 01 in the Appendix issued with Decree 153/2024/ND-CP.  

The Fee Declaration may be submitted in person, via postal services, or electronically if the technical infrastructure allows and complies with relevant laws on electronic transactions, digital signatures, and electronic documents.  

Fee payers must pay the fees to the fee collection agency no later than the 20th day of the month following the month the facility begins operation. The payable fee is calculated for the period from the month following the start of operation to the end of the calendar year (December 31 of the year of commencement). From the subsequent years onward, fee payers shall pay the fees for the entire year in a single payment. The deadline for fee payment is no later than January 31 of each year. 

For air emission facilities operating before 05/01/2025:  

Fee payers must prepare a Fee Declaration using Form No. 01 in the Appendix issued with Decree 153/2024/ND-CP.  

The Fee Declaration may be submitted in person, via postal services, or electronically if the technical infrastructure allows and complies with relevant laws on electronic transactions, digital signatures, and electronic documents.  

Fee payers must pay the fees to the fee collection agency no later than the 20th day of February of 2025. The payable fee is calculated for the period from February of 2025 to the end of the calendar year. From the subsequent years onward, fee payers shall pay the fees for the entire year in a single payment. The deadline for fee payment is no later than January 31 of each year. 

Disclaimers:

This article is for general information purposes only and is not intended to provide any legal advice for any particular case. The legal provisions referenced in the content are in effect at the time of publication but may have expired at the time you read the content. We therefore advise that you always consult a professional consultant before applying any content.

For issues related to the content or intellectual property rights of the article, please email cs@apolatlegal.vn.

Apolat Legal is a law firm in Vietnam with experience and capacity to provide consulting services related to Business and Investment and contact our team of lawyers in Vietnam via email info@apolatlegal.com.