Regulations on Declaring Collecting and Paying Environmental Protection Fees

Regulations on declaring collecting and paying environmental protection fees are important obligations that organizations and enterprises must fulfill according to the law. This is not only a state management tool to control pollution sources but also contributes to raising environmental protection awareness. Long Phan Consulting Company analyzes this procedure in detail below.

Environmental protection fee for emissions.

To ensure effective control of emissions and enforcement of environmental laws, regulations on environmental protection fees for air emissions have been clarified by clearly defining the entities responsible for declaring and paying these fees, ensuring that all organizations and individuals emitting pollutants bear commensurate financial responsibility.

The entities required to declare and pay environmental protection fees for emissions are those specified in the procedure for declaring and paying these fees.

Subjects Required to Declare and Pay: According to Article 5, Subsection 4, Part II of Decision 4510/QD-BTC (dated December 31, 2025), subjects required to declare and pay emission fees are emission-discharging establishments required to have an environmental license with emission licensing content, including:

• Iron, steel, metallurgy production (excluding rolling/casting from raw billets).
• Basic inorganic chemicals, inorganic fertilizers, nitrogen compounds, chemical pesticides.
• Oil refining and petrochemicals.
• Recycling/treatment of domestic solid waste, ordinary industrial solid waste, hazardous waste; using imported scrap as raw materials.
• Coke production, coal gas production.
• Thermal power plants.
• Cement production.
• Other establishments generating industrial dust/emissions not listed above.

>>>See more: Instructions for preparing environmental protection report for companies

The competent authority handles the procedures for declaring and paying environmental protection fees for emissions.

• Department of Agriculture and Environment or specialized agencies assigned by the Commune People’s Committee (Article 4 Decree 153/2024/ND-CP, amended by Decree 125/2025/ND-CP).
• Ministry of Public Security / Ministry of National Defense: For establishments under their direct management (state secrets/national security) (Clause 3 Article 7 Decree 153/2024/ND-CP).

Required documents for the procedure of declaring and paying environmental protection fees for exhaust emissions.

According to the provisions of Article 3, Sub-section 4, Part II of Decision 4510/QD-BTC dated December 31, 2025, which announces the amended, supplemented, and abolished administrative procedures in the field of taxation within the scope of the Ministry of Finance’s management functions, you only need to prepare the Fee Declaration Form according to Form No. 01 in the Appendix issued with Decree No. 153/2024/ND-CP.

How to do it:

According to Article 2, Sub-section 4, Part II of Decision 4510/QD-BTC dated December 31, 2025, which announces the amended, supplemented, and repealed administrative procedures in the tax field under the management of the Ministry of Finance, you may submit your application or pay fees, including late payment penalties (if any), using one of the following methods:

1. Submit your application:

• Submit directly to the Department of Agriculture and Environment; the specialized agency assigned by the People’s Committee of the commune; the Ministry of Public Security, the Ministry of National Defense (or the agency assigned by the Ministry of Public Security, the Ministry of National Defense to receive the fee declaration form).
• Submit by post.
• Submission can be made electronically if the technical infrastructure allows and complies with relevant legal regulations regarding electronic transactions, digital signatures, and electronic documents.

2. Payment of fees and late payment penalties (if any):

• Payment must be made via cashless methods into the dedicated fee collection account of the fee-collecting organization opened at a credit institution.
• Deposit the fees into the budget-depositing fee account opened by the fee-collecting organization at the State Treasury.
• Payment must be made through the account of an agency or organization receiving the money that is different from the organization collecting the fee (applicable to cases of performing administrative procedures and providing online public services as prescribed by the Government on implementing the one-stop shop and integrated one-stop shop mechanism in resolving administrative procedures).

Procedures for declaring and paying environmental protection fees for exhaust emissions.

Step 1 (Self-Declaration):

• Monitoring Required: Quarterly, by the 20th of the first month of the next quarter, submit the Fee Declaration.
• No Monitoring Required:
  • New establishments: Submit by the 20th of the month following the start of operations. Pay for the rest of the year. From the next year, pay annually by January 31.
  • Existing establishments: Submit by the 20th of the month following the effective date of Decree 153. Pay for the rest of the year. From the next year, pay annually by January 31.

Step 2 (Appraisal): The collecting organization appraises the declaration within 30 working days. If there is a discrepancy, a Fee Payment Notice is issued.

Processing time

• 30 working days for appraisal.
• 10 working days for Ministry of Public Security/Defense cases.

Environmental protection fee for wastewater

Closely linked to regulations on environmental protection fees for wastewater is the self-declaration and self-payment mechanism; therefore, clearly identifying the entities responsible for declaring and paying environmental protection fees for wastewater plays a crucial role in ensuring transparency of the financial obligations of wastewater dischargers.

The entities required to declare and pay environmental protection fees for wastewater.

Subjects Subject to Fees (Article 2 Decree 346/2025/ND-CP):

• Industrial Wastewater: From production, business, service establishments, industrial clusters discharging into receiving sources (excluding those paying drainage service prices).
• Domestic Wastewater: From households, businesses manage domestic wastewater (under 20 m3/day using clean water systems).

The competent authority handles the procedures for declaring and paying environmental protection fees for wastewater.

• Provincial/Commune Environmental Agencies: For industrial wastewater (as decided by Provincial PC).
• Clean Water Supply Organizations: For domestic wastewater.

Required documents for the procedure of declaring and paying environmental protection fees for wastewater.

• Domestic Wastewater Fee Declaration: Form No. 01.
• Industrial Wastewater Fee Declaration: Form No. 02.

How to do it:

According to Article 8 of Decree 53/2020/ND-CP, amended and supplemented by Decree 346/2025/ND-CP, you can submit your application or pay the fee in the following ways: Directly at the Department of Agriculture and Environment; the specialized agency assigned by the People’s Committee of the commune; the Ministry of Public Security and the Ministry of National Defense.

Procedures for declaring and paying environmental protection fees for wastewater.

Domestic Wastewater: Paid monthly along with the clean water bill to the water supply organization.

Industrial Wastewater:

• Self-Calculation: Quarterly, by the 20th of the first month of the next quarter, self-determine and pay into the state budget.
• Payment Method: Direct to State Treasury or non-cash transfer to the collecting organization’s account.
• Finalization: Annual finalization within 90 days from Jan 1 of the next year.

Processing time

• Agencies under Provincial/Commune PC: 10 working days.
• Ministry of Public Security/Defense: 30 working days.

>>>See more: Professional environmental incident handling consulting service

Long Phan Consulting provides consulting services and handles the procedures for declaring and paying environmental protection fees.

Long Phan Consulting Company provides in-depth consulting to ensure compliance:

• Review: Identifying waste sources and checking monitoring results.
• Calculation: Advising on flow/concentration calculation methods.
• Drafting: Preparing Fee Declarations and legal documents.
• Submission: Representing clients to submit dossiers and pay fees.
• Explanation: Working with authorities during appraisals.

Frequently Asked Questions about the Procedure for Declaring and Paying Environmental Protection Fees

Below are some frequently asked questions regarding the procedures for declaring and paying environmental protection fees for your reference:

What conditions apply for emission fees?

Establishments must belong to the list of subjects required to have an environmental license with emission content. (Legal Basis: Article 5, Subsection 4, Part II, Decision 4510/QD-BTC).

Who inspects emission fee compliance?

The Provincial People’s Committee is responsible for inspection and handling violations. (Legal Basis: Point b, Clause 2, Article 9, Decree 153/2024/ND-CP).

When is wastewater fee exempted?

Exemptions include: Water from hydropower turbines (cooling/power generation only); seawater for salt production; domestic wastewater in extremely difficult socio-economic communes; households without clean water systems; natural rainwater runoff; aquaculture wastewater, etc. (Legal Basis: Article 5, Decree 346/2025/ND-CP).

How is the emission fee calculated?

The method is specifically regulated in Article 5 of Decree 153/2024/ND-CP.

Conclusion

Strict compliance with Regulations on Declaring, Collecting, and Paying Environmental Protection Fees demonstrates social responsibility and sustainable development. Long Phan Consulting Company is ready to assist clients with accurate declarations and timely payments. Please contact Hotline 1900636389 for immediate support.