When is deadline for trực tiếp bóng đá k+ environmental protection fee declared quarterly in Vietnam?

When is deadline for trực tiếp bóng đá k+ environmental protection fee declaredquarterly in Vietnam?

Based on Clause 1, Article 7 ofNghị định 153/2024/NĐ-CP, trực tiếp bóng đá k+ regulations are as follows:

Declaration, assessment of declaration, and payment of fees

1. Fee Payer

a) For facilities discharging emissions that are required to monitor emissions, trực tiếp bóng đá k+ declaration and payment of fees are conducted quarterly, as follows:

Quarterly, no later than trực tiếp bóng đá k+ 20th day of trực tiếp bóng đá k+ first month of trực tiếp bóng đá k+ following quarter, fee payers must prepare trực tiếp bóng đá k+ Environmental Protection Fee Declaration for emissions (hereafter referred to as trực tiếp bóng đá k+ Fee Declaration) using Form No. 01 in trực tiếp bóng đá k+ Appendix issued with this Decree, and submit trực tiếp bóng đá k+ Fee Declaration directly or send it via postal services or electronically if trực tiếp bóng đá k+ technical infrastructure permits and complies with legal regulations concerning electronic transactions, digital signatures, electronic documents, and fee submission to trực tiếp bóng đá k+ fee-collecting organization; pay trực tiếp bóng đá k+ fee amount as notified by trực tiếp bóng đá k+ fee-collecting organization (if any).

b) For facilities discharging emissions not required to monitor emissions, trực tiếp bóng đá k+ declaration and payment of fees are conducted as follows:

If trực tiếp bóng đá k+ facility begins discharging emissions after trực tiếp bóng đá k+ effective date of this Decree: trực tiếp bóng đá k+ fee payer prepares trực tiếp bóng đá k+ Fee Declaration using Form No. 01 in trực tiếp bóng đá k+ Appendix issued with this Decree and submits it directly or sends it via postal services or electronically if trực tiếp bóng đá k+ technical infrastructure permits and complies with legal regulations concerning electronic transactions, digital signatures, electronic documents, and fee submission to trực tiếp bóng đá k+ fee-collecting organization no later than trực tiếp bóng đá k+ 20th day of trực tiếp bóng đá k+ following month after starting operations. trực tiếp bóng đá k+ fee amount is calculated from trực tiếp bóng đá k+ month following trực tiếp bóng đá k+ start-up month until trực tiếp bóng đá k+ end of trực tiếp bóng đá k+ calendar year (ending on December 31 of trực tiếp bóng đá k+ startup year). From trực tiếp bóng đá k+ following year, trực tiếp bóng đá k+ fee payer shall pay a single annual fee, with trực tiếp bóng đá k+ latest payment date by January 31 each year.

If trực tiếp bóng đá k+ facility was already operational before trực tiếp bóng đá k+ effective date of this Decree: trực tiếp bóng đá k+ fee payer prepares trực tiếp bóng đá k+ Fee Declaration using Form No. 01 in trực tiếp bóng đá k+ Appendix issued with this Decree, submits it directly or sends it via postal services or electronically if trực tiếp bóng đá k+ technical infrastructure permits and complies with legal regulations concerning electronic transactions, digital signatures, electronic documents, and fee submission to trực tiếp bóng đá k+ fee-collecting organization no later than trực tiếp bóng đá k+ 20th day of trực tiếp bóng đá k+ month following trực tiếp bóng đá k+ month this Decree takes effect. trực tiếp bóng đá k+ fee amount is calculated from trực tiếp bóng đá k+ month following trực tiếp bóng đá k+ month this Decree takes effect until trực tiếp bóng đá k+ end of trực tiếp bóng đá k+ calendar year. From trực tiếp bóng đá k+ following year, trực tiếp bóng đá k+ fee payer shall pay a single annual fee, with trực tiếp bóng đá k+ latest payment date by January 31 each year.

c) In trực tiếp bóng đá k+ case of facilities discharging emissions that dissolve, go bankrupt, or cease operations according to trực tiếp bóng đá k+ law, they must fulfill their fee obligations as per trực tiếp bóng đá k+ tax management laws and related legal regulations.

d) Fee payers must pay fees (including late payment fees, if any) to trực tiếp bóng đá k+ fee-collecting organization using one of trực tiếp bóng đá k+ following methods:

Non-cash payment into trực tiếp bóng đá k+ dedicated fee collection account of trực tiếp bóng đá k+ fee-collecting organization opened at a credit institution.

Payment into trực tiếp bóng đá k+ account for fees pending payment into trực tiếp bóng đá k+ budget of trực tiếp bóng đá k+ fee-collecting organization opened at trực tiếp bóng đá k+ State Treasury.

Payment through trực tiếp bóng đá k+ account of another agency or organization that receives money different from trực tiếp bóng đá k+ fee-collecting organization (applicable when performing administrative procedures, providing public services online according to trực tiếp bóng đá k+ Government of Vietnam’s regulations on implementing a one-stop-shop, single-window mechanism in handling administrative procedures). Within 24 hours from receiving trực tiếp bóng đá k+ fee, trực tiếp bóng đá k+ agency, or organization must transfer all collected fees into trực tiếp bóng đá k+ fee-collecting organization's transfer account opened at a credit institution or into trực tiếp bóng đá k+ budget-pending account of trực tiếp bóng đá k+ fee-collecting organization opened at trực tiếp bóng đá k+ State Treasury.

...

Thus, trực tiếp bóng đá k+ deadline for quarterly environmental protection fee declaration is no later than trực tiếp bóng đá k+ 20th day of trực tiếp bóng đá k+ first month of trực tiếp bóng đá k+ following quarter.

Which entityhas trực tiếp bóng đá k+ authority to collect trực tiếp bóng đá k+ environmental protection fee in Vietnam?

Based on Clause 1, Article 4 ofNghị định 153/2024/NĐ-CP, trực tiếp bóng đá k+ regulations are as follows:

Fee Collecting Organization

1. trực tiếp bóng đá k+ Department of Natural Resources and Environment and trực tiếp bóng đá k+ Division of Natural Resources and Environment collect trực tiếp bóng đá k+ environmental protection fee for emissions from facilities discharging emissions within their management area.

2. Based on actual management circumstances, trực tiếp bóng đá k+ Department of Natural Resources and Environment reports to trực tiếp bóng đá k+ provincial-level People's Committee (hereafter referred to as trực tiếp bóng đá k+ provincial People's Committee) to direct trực tiếp bóng đá k+ Department of Natural Resources and Environment and trực tiếp bóng đá k+ Division of Natural Resources and Environment to organize trực tiếp bóng đá k+ collection of environmental protection fees for emissions from facilities discharging emissions within their management area.

Therefore, trực tiếp bóng đá k+ Department of Natural Resources and Environment and trực tiếp bóng đá k+ Division of Natural Resources and Environment have trực tiếp bóng đá k+ authority to collect trực tiếp bóng đá k+ environmental protection fee for emissions from facilities discharging emissions within their management area.

Is trực tiếp bóng đá k+ environmental protection fee for emissions required to be paid to trực tiếp bóng đá k+ budget in Vietnam?

Based on Clause 1, Article 8 ofNghị định 153/2024/NĐ-CP, trực tiếp bóng đá k+ regulations are as follows:

Fee Management and Usage

1. Fee-collecting organizations must pay all collected environmental protection fees for emissions into trực tiếp bóng đá k+ state budget. trực tiếp bóng đá k+ cost for fee collection activities is arranged by trực tiếp bóng đá k+ state budget in trực tiếp bóng đá k+ fee-collecting organization's estimate according to regulations.

2. If trực tiếp bóng đá k+ fee-collecting organization is allocated operational costs under trực tiếp bóng đá k+ provisions of Clause 3, Article 1 of Decree 82/2023/ND-CP dated November 28, 2023, of trực tiếp bóng đá k+ Government of Vietnam amending and supplementing several articles of Decree 120/2016/ND-CP dated August 23, 2016, of trực tiếp bóng đá k+ Government of Vietnam detailing and guiding several articles of trực tiếp bóng đá k+ Law on Fees and Charges, it is allowed to retain 25% of trực tiếp bóng đá k+ total collected fees to cover fee collection activities according to trực tiếp bóng đá k+ provisions of Clause 4, Article 1 of Decree 82/2023/ND-CP; 75% of trực tiếp bóng đá k+ collected fees must be paid to trực tiếp bóng đá k+ state budget following legal regulations concerning trực tiếp bóng đá k+ state budget.

Thus, trực tiếp bóng đá k+ environmental protection fee for emissions must be paid into trực tiếp bóng đá k+ state budget.