BO TAI CHINH
CONG HOA XA 1101 CHU NGHIA VIVI' NAM
Doc lap - Tu. do - Hunh phtic
S6: 02/2022/TT-BTC
Ha NOi, ngay 11 thong 01 nam 2022
THONG TU'
Quy dinh intic thu, the do thu, nap, quan 47' va sir dung phi
therm dinh cap giay phep mai trtren do co' quan trung urung thiyc hien
Can ar LuOt Phi va le phi ngay 25 thong 11 nam 2015;
Can cit. LuOt Bao ve moi truthig ngay 17 thong 11 nam 2020;
Can ar LuOt Quart 1)5 thue ngay 13 thong 6 nam 2019;
Can cir Nght dinh so 120/2016/ND-CP ngay 23 thong 8 nam 2016 cita Chinh phn quy dinh chi tiet va ⟩ dan thi hanh mot so dieu cita LuOt Phi va le phi;
Can ar Nght dinh so 126/2020/ND-CP ngay 19 thong 10 nam 2020 cita Chinh phi quy dinh chi tiet mot so dieu cita LuOt Quan 1); thue;
Can c& Nght dinh so 08/2022/ND-CP ngay 10 thong 01 nam 2022 cua Chinh phi quy dinh chi tiet mot so diet' cita LuOt Bac, ve moi trzthng;
Can ar Nght dinh so 87/2017/ND-CP ngay 26 thong ,7 nam 2017 cfia Chinh phi quy dinh chirc nang, nhiem vy, quyen va cau to chirc cfia BO Tai chinh;
Theo de nght cita 171.4 trtrang Vu Chinh soch thue;
BO trwang BO Tai chinh ban hanh Thong to quy dinh mire thu, the dO thu, nOp, quart lf) va sir dung phi thorn dinh cap giay phep moi truang do ca quan trung mang thtrc hien.
Dieu 1. Pharr vi dieu chinh va del ttryng ip dung
1. Thong tu nay quy dinh mirc thu, ch6 dO thu, nOp, quan ly va sit dung phi therm dinh cap, cap lai, dieu chinh giay phep moi trung do ca quan trung uang thgc hien.
,2. Thong tu nay dp dung d8i chirc, ca nhan Op phi; to chirc thu phi; to chirc, ca nhan khac cc') lien quan den viec thu, nOp, quan va sir dung phi therm dinh cap, cap 14i, dieu chinh giay phep moi trueng do ca quan trung uang thuc hien.
Dieu 2. Nguiri nOp phi Ala to chirc thu phi
1. TO chirc, ca nhan de nghi ca quan nha nuac có tham quyen a trung uang thuc hien tham dinh cap, cap lai, dieu chinh giay phep moi truing la ngued nOp phi theo quy dinh tai Thong tu nay.
2. Bo: Tai nguyen va Moi truing, Bo COng an, BO Qu'cic phong hoac cac ca quan nha nuac thuc 03 BO dugc giao thuc hien tham dinh cap, cap lai, dieu chinh giay phep moi truing theo quy dinh phap 14t la to chirc thu phi quy dinh tai Thong tu nay.
Dieu 3. Mire thu phi
Mire thu phi tham dinh cap, cap lai, dieu chinh giay phep moi truing do ca quan trung uang thuc hien dugc quy dinh tai Bieu thu phi tham dinh cap giay phep moi truing ban hanh kern theo Thong tu nay.
Dieu 4. Ke khai, thu, niip phi
1. Nguiyi rigp phi thuc hien ngp phi tham dinh trong th&i gian,10 ngay lam viec tinh ngdy ho so de nghi cap, cap 14i, dieu chinh giay phep moi truing. Phi dugc nOp true tiep cho to chirc thu phi hoac ngp vao tai khoan phi chef nOp ngan sach cUa to chUc thu phi ma tai Kho bac Nha nuac.
2. Cham nhat IA ngay 05 hang thang, to chirc thu phi phai giri s6 tien phi da thu cua thang truck vao tai khoan phi cho nOp ngan sach ma tai Kho bac Nha nuac.
, 3. TO elide thu phi thuc hien ke khai, nOp s6 tien phi thu dugc theo thang, quyet toan nam theo quy dinh tai Luat Quail ly thue, Nghi dinh so 126/2020/ND-CP ngay 19 thang 10 nam 2020 dm Chinh phu quy dinh chi tiet mot so dieu cua Lu4t Quan ly thue.
Dieu 5. Quin 157 va sir clung phi
1. TO chuc thu phi ngp toan bo so tien phi thu dugc vao ngan sach nha nuac. Nguon chi phi trang trai cho vi'ec,th-krc hien tham dinh va thu phi do ngan sach nha nuac be) tri trong du toan cUa to chirc thu phi theo the dg, dinh milt chi ngan sach nha nuac theo quy dinh phap luat.
2. Truing hop to chirc thu phi la ca quan nha nuac dugc khoan chi phi hoat Ong -Ur nguon thu phi theo quy dinh tai khoan. 1 Dieu 4 Nghi dinh so 120/2016/ND-CP ngay 23, thang 8 nam 2016 dm Chinh quy dinh chi tiet va hu&ng thi hanh mot so dial cua Luat Phi va le phi dugc trich lai 90% so tien phi thu dugc de trang trai chi phi cho cac not dung chi theo quy dinh tai Dieu 5 Nghi dinh so 120/2016/ND-CP, Op 10% se; tien phi thu dugc vao ngan sach nha nuac theo Chuang, tieu muc cua Muc luc ngan sach nhA nuac hien hanh.
Dieu 6. Hieu lire thi hanh
1. Thong tu nay có hieu lvc thi hanh ke tir ngdy 11 thang 01 nam 2022.
2. Thong tu nay bai b6:
a) Thong tu s6 59/2017/TT-BTC ngay 13 thang 6 nam 2017 dia. B6 tru6ng Bo Tai chinh quy dinh muc thu, the d6 thu, n6p, quan ly va s* dung phi tham dinh cap giay phep x* 13"/ chat thai nguy hai.
b) Thong tu so 62/2017/TT-BTC ngay 19 thang 6 nam 2017 cud 136 trugng Bo Tai chinh quy dinh mirc thu, the d6 thu, n6p, quan ly va stir dung phi xdc nhan du dieu kien ye bac) ve moi truong trong nhap khau phe lieu lam nguyen lieu san xuat.
3. Cdc not dung khdc lien quan den thu, n0p, quan 15T, sir dung, chung tir thu, cong khai the d6 thu phi thdm dinh cap gidy phep mOi tru6ng khong de cap tai Thong tu nay dugc thuc hien theo quy dinh tai Luat Phi va le phi; Nghi dinh so 120/2016/ND-CP; Luat Quan 1ST thue; Nghi dinh so 126/2020/ND-CP; Nghi dinh so 11/2020/ND-CP ngay 20 thang 01 nam 2020 cith. Chinh phu quy dinh ye thu tijc hanh chinh thu6c link vuc cua Kho bac Nha nueec; Nghi dinh so 123/2020/ND-CP ngay 19 thang 10 nam 2020 dm Chinh phu quy dinh ye hod don, chimg tir; Thong tu so 303/2016/TT-BTC ngay 15 thang 11 nam 2016 dm B6 trugng B'6 Tai chinh hu6ng dan viec in, phdt hanh, quan 13"7 va sir dung cac loci chirng tir thu tien phi, le phi thu6c ngan sa.ch nha nu is va Thong tu so 78/2021/TT-BTC ngdy 17 thang 9 nam 2021 cila B6 truang B6 Tai chinh hung clan thvc hien mot so dieu cua Luat Quan 15T thue ngay 13 thang 6 nam 2019, Nghi dinh so 123/2020/ND-CP ngay 19 thang 10 nam 2020 &la Chinh phu quy dinh ve hod don, chung tir.
4. Tru6ng hop cac van ban quy pham phap luat quy dinh vien dan tai Thong tir nay dugc ,sira doi, bo sung hoac thay the thi thvc hien theo van ban mofi dugc sira doi, bo sung hoac thay the.
5. Trong qud trinh thvc hien, nL c6 vuong mac de nghi to chirc, ca nhan phan anti kip tiled ye B6 Tai chinh de nghien ciru, hung dan b6 sung./.6
Noi nhan:
RifftiNG - Van phOng Trung cong va cac Ban cita Dang;
- Van ph6ng Tong Bi thu;
- Van phong Quoc hOi;
- Van phong Chit tich mik;
- Vien Kiem sat nhan dan toi cao;
- Toa an nhan dan toi cao;
- Kiem toan nha ntrac;
- Cac BO, ca quan ngang BO, ca 9uan,thuOc Chinh phit;
- Uy ban Trung 'rang Mat tran TO quoc Viet Nam;
- Ca quan Trung uang cua cac doan the;
- UBND cac tinh, thanh pho true thuOc Trung trang;
- Sa Tai chinh, Cpc Thue, Kho bac Nha nu& TP. Ha NOi;
- COng bao;
- Cong thOng tin dien tir cua Chinh phii;
- Cite Kiem tra van ban quy pham phap luat (BO Tu phap);
- Cac don vi thuOc BO Tai chinh;
- COng thling tin din tit cua. BO Tai chinh;
- Luu: VT, CST (CST5). (Z000
BIEU MeC THU PH! THAM DINH CAP GIAY PHEP MO! TRUtiNG
(Ban hanh kern theo Thong tu. so 02/2022/TT-BTC ngay 10 thong 01 nom 2022 curl BO trwang BO Tai chinh)
1. Phi tham dinh cap, cap lai giay phep moi trueIng
a) D6i. \Teri cac du an hoac ca so thuc nhom I (trir cac du an hoac ca so quy dinh tai diem 2 va diem 3 clued day): 50 triu dong/giay phep.
, b) Doi\Ted cac du an hoac ca se, thuOc nhom II hoac cac du an hoac ca se/ nom tren dia ban tir 02 dan vi hanh chinh cap tinh trec len hoac nam tren viing bien chua xac dinh trach nhi'm quan 1ST hanh chinh cua Uy ban nhan dan cap tinh: 45 triu dung/giay phep.
2. Phi tham dinh cap, cap lai giay phep moi truerng dt.)i \Teri cac du an thuc hie.n dich vu xir VT chat thai nguy hai hoac ca s& thuc hin dich vu xir 1y chat thai nguy hai
, 3. Phi thdm dinh cap, cap lai gidy phep moi truZyng d'c'3,i ved cac du an nhap khau phe lieu lam, nguyen lieu san xuat hoac ca s& nhap khau phe lieu lam nguyen lieu san xuat da di vao hoot Ong
4. Phi tham dinh cap diL chinh giay phep moi truong: 15 triu dOng/giay phep/du an/ca s&.
5. Mix phi neu tren tinh theo lan tham dinh cap, cap lai, di'eu,chinh gidy phep moi truing. Mix phi khOng bao Om chi phi di lai ciia Doan kiem tra time to tai ca soy va chi phi lay mau, ph'an tich mau chat thai theo quy dinh.
6. Truong hop cac du an ho4c co so de nghi cap, cap lai, dieu chinh giay phep moi trugng, trong dO co long ghep nhieu nOi dung de nghi cap phep (Om: thgc hien dich vu xir lY chat thai nguy hai, nhap khau phe lieu lam nguyen lieu san xuat va cac not dung khac): Mire phi dugc xac dinh mac phi doi du an ho4c co so' cao nhat quy dinh tai diem 1, diem 2 va diem 3 Bieu mac thu phi tham dinh cap giay phep moi trueng.
7. Phan nhorn du an, co so, chimg loci phe lieu, thie't bt xir lY chat thai thgc hien theo quy dinh tai Luat Bap ve moi trugng va Nghi dinh so 08/2022/ND-CP ngay 10 thang 01 nam 2022 ctla Chinh phu quy dinh chi tie't mot so dieu cua Luat Bao ve moi truong.