Download the Environmental Protection Fee Declaration Form for Emissions

Sample form for declaring environmental protection fees for exhaust emissions.

According to Article 7 of Decree 153/2024/ND-CP, fee payers must declare environmental protection fees for emissions using Form No. 01 in the Appendix. This is the official declaration form applied uniformly nationwide and serves as the basis for businesses to fulfill their financial obligations related to emission activities.

Environmental protection fee rates for emissions.

Article 6 of Decree 153/2024/ND-CP stipulates that the fee consists of two parts: a fixed fee applicable to all emission sources and a variable fee for facilities required to monitor emissions according to regulations.

Fixed fee applied annually

Fixed fee (f): VND 3,000,000/year, applied to all emission sources, including those not subject to monitoring and those subject to monitoring.

For new emission discharge facilities that commenced operations after January 5, 2025, or facilities that were already operating before this date, the fee payable is calculated using the following formula:

Amount payable = (f/12) × billing period (months)

The fee calculation period starts from the month immediately following the month the Decree takes effect for existing establishments, or from the month of commencement of operations for new establishments, until the end of the quarter or the end of the year, depending on the fee collection period.

Variable fees are applied based on each pollutant.

The variable fee applies to facilities required to monitor emissions. The fee is specifically defined for each pollutant as follows:

This fee is calculated based on the volume of pollutants in the exhaust gases recorded through the facility's monitoring system.