Voters in Tay Ninh province reflected that currently, people have to pay the same monthly garbage collection fee and 10% of the environmental protection fee calculated on the amount of domestic water.
The collection of the two above-mentioned fees is considered overlapping, increasing the cost burden for people, especially for low-income households or large-population households.
From that reality, voters suggest that competent authorities reconsider the regulations on tax and environmental protection fee collection on water bills and garbage collection fees.
Regarding this issue, the Ministry of Finance has the following opinion:
According to the Law on Environmental Protection 2020, environmental protection fees apply to activities of discharging waste into the environment, exploiting minerals or causing negative impacts on the environment; public services in the field of environmental protection according to the provisions of law on fees and charges.
At Point 1.1. Section IX of the List of fees issued together with the Law on Fees and fees regulating environmental protection fees for wastewater under the authority of the Government. Accordingly, the Government issued Decree No. 53/2020/ND-CP regulating the collection of this fee. It stipulates:
Organizations, individuals, and households in wards and towns that generate wastewater that are subject to environmental protection fees for domestic wastewater shall pay the fee to the clean water supply organization along with the clean water bill (monthly) with a fee of 10% on the selling price of 1 m3 of clean water.
In case a higher fee is needed, the Provincial People's Council will decide on a specific rate to be applied locally. The implementation of environmental protection fee collection for domestic wastewater on monthly water bills is simple, effective in collection, easy to implement for both fee collection organizations and paymenters, is implemented stably, without problems and in accordance with practical situations.
For domestic wastewater of households and individuals in communes; households and individuals in wards and towns without clean water supply systems and households and individuals without business in wards and towns with clean water supply systems for self- exploitation of water for use, Decree No. 53/2020/ND-CP stipulates tax exemption to support low-income people with difficult economic conditions, ensuring social security.
The Law on Fees and Fees does not stipulate garbage collection fees. Currently, this collection is being implemented according to the service price mechanism stipulated in the Law on Environmental Protection 2020 and detailed regulations for implementation.
Accordingly, organizations, individuals and households generating waste (waste) are responsible for paying service fees for waste collection, transportation and treatment activities according to the price plan decided by the Provincial People's Committee according to the provisions of the law on prices.
The collection of garbage collection services is different in nature from the environmental protection fee for wastewater and these are two different collections. Specifically:
The price of waste collection, transportation and treatment services with waste collection subjects is the price decided by the Provincial People's Committee according to the provisions of the law on prices.
Environmental protection fees for domestic wastewater of organizations, families, and individuals whose collection subjects are wastewater, the collection rate is prescribed by the Government in accordance with the provisions of the law on environmental protection and the law on fees and charges.
Thus, environmental protection fees for wastewater are implemented uniformly nationwide and the law on environmental protection fees for wastewater has also specifically stipulated the subjects exempted from fees.
The price of garbage collection services is under the decision-making authority of the locality. The Ministry of Finance requested the National Assembly Delegation to give specific opinions to the People's Committee of Tay Ninh province on the proposal related to the collection of garbage collection service fees for handling according to assigned authority.
