On November 21, 2024, the Government issued Decree No. 153/2024/ND-CP, detailing the environmental protection fee for air emissions ("Decree No. 153"). This is a completely new legal document, and according to ATA's evaluation, the issuance of Decree No. 153 shall effectively support the reduction of industrial emissions, strengthen State management and supervision works, and motivate enterprises to apply green technologies. In this article, ATA highlights key points as follows:
1. Payers being subject to Environmental Protection Fees for Air Emissions
Facilities, being subject to environmental protection fees for air emissions under Decree No. 153, are those required to obtain environmental permits as stipulated by environmental protection laws, including:
- Facilities for manufacturing iron, steel, and metallurgy (excluding rolling, drawing, and casting from raw materials);
- Facilities producing basic inorganic chemicals (excluding industrial gases), inorganic fertilizers and nitrogen compounds (excluding mixing, extracting, and packaging), and chemical pesticides (excluding mixing, extracting);
- Oil refining and petrochemical facilities;
- Facilities recycling and treating household solid waste, ordinary industrial solid waste, hazardous waste; and those using imported scrap as raw materials for production;
- Facilities producing coke and coal gas;
- Thermal power plants;
- Cement production facilities;
- Other manufacturing, business, and service facilities emitting industrial dust and emissions.
2. Fee rates applicable to Emission-Emitting Facilities
a. Relating to facilities which are not subject to emission monitoring requirements:
The fixed fee for emission-emitting facilities, being not subject to emission monitoring requirements, shall be VND 3,000,000 per year.
b. Relating to facilities that are subject to emission monitoring requirements:
For emission-emitting facilities being subject to emission monitoring requirements under Appendix XXIX of Decree No. 08/2022/ND-CP, in addition to paying the fixed fee, these facilities must also pay a transformation fee based on environmental pollutants in the emissions.
The calculation of transformation fees for environmental pollutants in emissions is based on the following table:
| No. | Environmental Pollutants | Fee Rate (VND/ton) |
| 1 | Dust | 800 |
| 2 | NOx (including NO2 and NO) | 800 |
| 3 | SOx | 700 |
| 4 | CO | 500 |
Decree No. 153 will take effect from January 5th, 2025./.
Comment: