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OFFiCIAL GAZETTE Issue nos 11·121Januarv 2009(COng Bao nos 99-102lJanuary30, 2009)
THE GOVERNMENT
Decree No. 04/2009/ND·CP ofJanuary 14, 2009, providing forincentives and supports forenvironmental protection activities
THE GOVERNMENT
Pursuant to the December 25, 2001 Law onOrganization of the Government;
Pursuant to the November 29,2005 Law onEnvironmental Protection;
At the proposal of the Minister of NaturalResources and Environment,
DEC REDS.
Chapter I
GENERAL PROVISIONS
Article 1. Scope of regulation
1. This Decree provides for incentives andsupports til terms of land, capital, tax and chargeexemption and reduction for environmentalprotectionactivities; price subsidiesand supportsfor saleof:ttroducts turnedout fromenvironmentalprotection activities and other incentives andsupports fur environmental protection activitiesand products turned out from these activities.
2,. Incentives and supports not provided forin this Decree comply with other relevant laws.
3.ThisDecree doesnot applytoenvironmentalprotection activities which investors arc obliged
toconductunderlawand environmental protectionactivities funded by the state budget.
Article 2. Subjects of application
1. State management agencies in charge of
natural resources and environment; statemanagement agencies in charge of domainsrelated to incentives and supports forenvironmental protection activities.
2. Organizations and individuals that have
new investment projects or investment projectson expansion, increase of capacity or businesscapability, or renewal of technologies inenvironmental protection activities; investmentprojects on scientific research, transfer andapplication of technologies for treating orrecycling wastes and environmentally friendly
technologies; and seriously pollutingestablishments which must be relocated (belowcollectively referred to as investment projects onenvironmental protection activities).
3. In case a treaty to which the SocialistRepublic of Vietnam is a contracting partycontains provisions different from those of thisDecree, the provisions of that treaty prevail.
Article 3. Interpretation of terms
In this Decree, the terms below are construedas follows:
1. Waste treatment means a process ofapplying technological and technical solutionsto reduce, remove or destroy harmful or uselessconstituents of wastes; recover, recycle or reuseuseful constituents of wastes.
2. Generation of clean energy or renewableenergy means generation of energy from wind,solar, tide or geothermal sources.
3. Environmentally friendly product means aproduct which, throughout the process ofexploitation of its raw materialor its manufacture,existence and use or after its disposal, causes less
harm to the environment than other products ofthe same type and bears an ecological label of anorganization accreditedby the State.
4. Environmentally beneficial substitute fornatural raw material means a man-made product
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OFFICIAL GAZETTE 45
which is capable of substitutingfor natural rawmaterialsand, throughout its existence or use orafter its disposal, causes less harm to theenvironment than the substituted material.
5.Environmentally friendly technology meansd tedlilulugy which is applied lu production,
business, researchor consumption and, throughoutits operation or use, causes less harm to theenvironment (han similar technologies, andproducts it turnsout areenvironmentally friendly.
6. Seriously polluting establishment whichmustbe relocated meansan establishmenton thelist of those which must be relocated underdecisions of competent authorities.
7. Waste treatment facility means a physicalfoundation consisting of land, workshops,
technological chains, equipment and supportworks used for waste treatmentand arranged inappropriate locations.
8. Consolidated daily-Ii fe solid wastetreatment facility means a complex of daily-lifesolidwastetreatmentfacilities or a daily-lifesolidwaste treatment chain and support works which
are consolidated in a planned place.
9. Consolidated daily-life wastewatertreatment system means a complex of one ormore than one daily-life wastewater treatmentwork with a designed capacity of 2,500 m3 ormoreof daily-life wastewaterperday or capableof treating wastewater for 5,0\)l) or more urban
householdsor operatingas a consolidated dailylife wastewater treatment facility for a ruralresidential area.
10. Environmental protection infrastructuresystemin an industrialpark or complexor a craftvillage consists of a common station forwastewater collection and treatment and a depot
for ordinary solid and hazardous wastes.
II. Environmental protection enterprise orcooperative means an enterprise or cooperativeconducting environmental protection activities
specified in Sections A and B of the List ofenvironmental protection activities and productsturned out from these activities eligible forincentives andsupports enclosedwiththisDecree.
Article 4. Principles for enjoyment ofincentives and supports
1.Organizations and individualsthat conductmanyenvironmental protection activineseligiblefor Incentives or supports will enjoy mcentivesor supports provided for these activities underthis Decree,
?. Priori ty is. givp.n to acti viries of redressing
environmental pollution, recycling, reusing andreducing polluting wastes.
3.Levelsandscopeof incentivesandsupportsfor environmental protection activities may beadjustedto suitenvironmental protectionpoliciesin each period.
Article 5. Environmental protectionactivitiesand productseligiblefor incentivesand supports
1.Environmentalprotection activitieseligiblefor iuceuti ves and supports include:
aJ Environmental protection activities andproducts turnedoutfromtheseactivitiesantheListof those eligible for incentives :lnd supportsenclosed withthisDecree (belowreferred toastheList).
bl Relocation of seriously pollutingestablishments.
2. The Ministry of Natural Resources andEnvironment shall base itself on the practicalsituation to propose to the Prime Minister fordecision adjustments to the List after reachingagreement with the Ministry of Finance and theMinistry of Planning and Investment.
Article 6. Incentive and support conditions,scope and levels
1_Cond itions on p.njoyment of incenti ves and
supports:
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46 OFFICIAL GAZETTE Issue nos 11.121January 2009(GOng 880 nos 99-102lJanuary 30, 2009)
aJ Only environmental protection activitiesand products turnedout from these activities onthe List and relocation of seriously pollutingestablishments are eligible for incentives andsupports provided for in this Decree;
bl Ellv lnnuueutal prutectiuu acti vities UII lilt:
List and relocation of seriously pollutingestablishments will be eligible for incentivesandsupports pfOvided for in this Decree only whenthey areconducted in the form ofenvironmentalprotection investment projects;
cI Only machinery, equipment, means, toolsand mat6l'tals imported in direct service of theimplementation of investment projects on
environmental protection activities on the Listare eligilJle for import duty incentives providedfor in this Decree.
2. Incentive and support scope and levels:
aJ Environmental protection activities eligiblefor incentives and supports include those eligiblefor speciai incentives and supports and thoseeligible for incentives and supports;
bIEnvironmental protection activities eligiblefor special incentives and supports are specified
in Section A of the List;
cJ Environmental protection activities eligible
for incentives and supports are specified inSection B of the List;
dJ Products turned out from environmentalprotection activities eligible for incentives andsupports are specified in Section C of the List.
Article 7. Prohibited acts
1. Making untruthful declarations to enjoy
incentives and supports.
2. Using incenti ves and supports for improperpurposes.
3. Harassing, obstructing or causing troublesto organizations and individuals in enjoyingincentives and supports.
4. Abusing one's position and powers to
provide incentives and supports in contraventionof regulations.
Chapter II
INCENTIVES AND SUPPORTS
Section 1. INCENTIVES AND SUPPORTS INTERMS OF INFRASTRUCTURE AND lAND
Article 8.Supports for investment in buildinginfrastructure works
1.Investors orprojects to build environmentalprotection works specified in Clauses 1 and 2,Section I, Pan A of theList will enjoy supportsfor investment in infrastructure works as follows:
aJ The State provides supports for investmentin building technical infrastructure works andwork items (roads, electricity transmission lines,water supply anddrainage works) outside projectareas and connected with common regionaltechnical infrastructure systems;
bl In ease the State has not yet provided
support capital for works and work itemsspecified at Point a, Clause 1 of this Articleaccording to project schedules, investors may useother lawful capital sources to invest in theirprojects in order to put these projects intooperation according to schedule. These capitalamounts will be cleared against land use levy or
rent amounts and other remittances payable byinvestors into the state budget under regulations.
2. The Ministry of Finance shall assume theprime responsibility for, and coordinate with theMinistry of Planning and Investment in, guidingthe implementation of Clause 1 of this Article.
Article 9. Supports for ground clearance andpayment of compensations therefor
Investors of projects to build environmentalprotection works specified in Section I, Part A
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OFFICIAL GAZETTE 47
and Section I, Part B of the List are eligible toground clearance supports as follows;
1. People's Committees of provinces andcentrally run cities (below referred to asprovincial-levelPeople's Committees)shallbasethemselves on the approved land use planningand plans to hand over clear ground areas, forwhich ground clearance compensations havebeen paid, for environmental protection
investment projects in their localities.
2. In case ground areas for buildingtechnicalinfrastructure or providing environmentalprotection services are being used, competentstate agencies shall recover these areas fromcurrent users and pay compensationsfor groundclearance under the land law before handing over
them to investors.
Article 10.Supports in terms of land use levy<UIU Iand I cut
1. Ground areas used for building environmental protection works eligible for specialincentives and supports specified in Section I,
Part A of the List are eligible for land use levyand land rent exemption.
2. Ground areas used for building environmental protection works eligible for incentivesand supports specified in Section I, Part B of theList are eligible for a 50%reduction of land uselevy and land rent and delayed paymem of landuse levy and land rent withinfive yearsafter theyare handed over.
Article 11. Land-related financial incentiveforseriouslypollutingestablishments whichmustbe relocated
1. If seriously pollutlng establishments whichmust be relocated have been allocated land withor without collection of land use levy ortransferred lawful land use rights from otherparties and have paid land use levy amounts to
the Stateor paid for the transfer with amounts ofstatebudget origin, they will enjoy the followingincentives:
a/ They will be allocated production orbusiness groundareasin industrialparks orotherconcentratedproductionor business areas in linewith the land use planning already approved bycompetent state agencies for continuedprootlcti.cm or blls-1nps,<:. C\flPn\tion:
To-be-allocated ground areas are equal toground areas of old production establishments.If, for production expansion purpose, they needground areas larger than those of their oldproductionestablishments, concernedenterprisesand cooperatives shall formulate and proposeinvestment projects to competent state agencies
for consideration and decision;
bl The State recovers ground areas on whichto-he-relocated oldproduction establishmentsarelocated for use for public-utility purposes or forauctionand use forsocio-economicdevelopmentpurposes;
cI Seriously polluting state enterprises whichmust be relocated may use the proceeds from theauctionof landuserights (aftersubtracting auctionexpenses) and record them as state budgetallocations for paymentof land use levy and landrent, and renewal and upgrading of technologiesin new production establishments. In case groundareas uf their old producrlon establishments are
recovered for use for public-utility purposes,enterprises will be allocated by the State capitalamounts equal to the value of land use rights ofthese areas at the market price at the time ofrecovery for payment of land use levy and landrent, and improvement, renewal and upgrading oftechnologies in new production establishments.
2. Ifseriouslypolluting establishmentswhichmust be relocated have been allocated land bythe State with collection of land use levy ortransferred lawful land use rights from other
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parties and have paid land use levy amounts toto the State or paid for the transfer with amountsof non-state budget origin, they WIll enJOY thefollowing incentives:
aJ They will be prioritized by the State forallocation ofproduction or business ground areas
in industrial parks or other consolidatedproductioe-or business areas in line with the landuse planning already approved by competentstate agencies for continued production orbusiness operation, but shall pay land use levyaccording to the technical infrastructureinvestment ratio;
In case local administrations cannot allocateproductios-or business ground areas in industrialparks or other consolidated production orbusiness areas, enterprises and cooperati ves mayselect their new locations in line with the landuse planning already approved by competentstate agencies and be provided by the State
supports for payment of ground clearancecompensations (for areas currently used by otherparties) or be entitled to a 50% reduction of landuse levy (for areas not yet aJlocated or leased bythe State in localities with difficult socioeconomic conditions) or exemption from landuse levy (for ureus not yet allocated or leased by
the State inlocalities with exceptionally difficultsocio-economic conditions).
If, for production expansion purposes, theyneed groesd areas larger than those of their oldproduction establishments, concerned enterprisesand cooperatives shall formulate investmentprojects for competent state agencies to consider
and allocate new ground areas. These enterprisesand cooperatives shall pay ground clearancecompensations or land use levy for the groundarea difference.
bl They may convert the land use purpose ofareas of their old establishments but must ensurethat the new use purpust: iii ill line w ith tile
detailed land use planning, urban constructionplanning or rural residential area constructionplanmng already approved by competent stateagencies. In case enterprises and cooperatives donot need land, they may transfer their land userights to other parties under the land law.
3.If seriously polluting establishments whichmust be relocated have been leased land by theState and have paid land rents to the State withamounts of non-state budget origin, they willenjoy the following incentives:
aI Enterprises and cooperatives that haveleased land and paid rents in lump sum for the
whole rent duration or for many years before theeffective date of the 2003 Land Law will beprioritized for sublease of ground areas inindustria! parks or other consolidated productionor business areas in line with the land useplanning already approved by competent stateagencies for continued production or business
operation. They shall pay rents for the wholeareas subleased to them;
bl They will be refunded land rents they havepaid in advance to the State.
4. If public-utility establishments which havebeen allocated land the State without collectionof land usc levy and cause serious pollution aud
must be relocated, they will enjoy the followingincentives:
aJ They will be prioritized for allocation ofground areas in line with the detailed land useplanning already approved by competent stateagencies; may invest in building technicalinfrastructure and WOlk.S in :sel v ice uf their
public-utility operations in localities to whichthey plan to move under investment projectsapproved by competent state agencies;
bl The State will recover ground areas of tobe-relocated old establishments for use for otherpublic-utility purposes or for auction and use forsocio-economic development purposes;
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cIThey may usetheproceeds fromtheauctionof land use rights (after subtractinz auctionexpenses) and record them as state budgetallocations for payment of ground clearancecompensations(for areascurrently used byotherparties); investment in techuical iufrasuucuue UI
worksin serviceof their public-utilityoperationsin localities to which they plan to move. In casegroundareas of their old establishmentsare usedfor public-utility purposes, these establishmentswillbe allocated capital by the State for paymentof ground clearance compensations (for areascurrently used by other parties); or for in vestment
in technical infrastructureor works in serviceoftheir public-utility operations in localities towhich they plan to move.
Section 2. CAPITAL, TAX AND CHARGEINCENTIVESAND SUPPORTS
Article 12. Incentives for investment capitalraising
I. Con solidated daily- life solid wastetreatmentracumes specifiedin Clause 1,SectionI, Part A of the List that apply treatmenttechnologies with which less than 10%of treatedwaste volume must be buried and com:olid:ltp:rl
daily-lifewastewatertreatmentsystemsspecifiedin Clause 2, Section I, Part A of the List areeligible for state supports of 50% of theirconsuuctiun iuvcsunem capital, including 40%
from thecentral budget, 10%from local budgets,and remaining 50% are preferential loans of theDevelopment Bank of Vietnam or theEnvironmental Protection Fund of Vietnam.
2. Construction works specified in Clauses3, 4, 5 and 6, Section I, PartA and Section I, PartB of the List are eligible for post-investmentinterest rate supports of the Development Bankof Vietnam undercurrentregulationsor loansandpost-investment interest rate supports orinvestment credit guarantees according to the
charter of the Environmental Protection Fund ofVietnam; andmaysecurepreferential credit loansby mortgaging assets formed from loans.
3. The State provides supports equal to 30%
of capital amounts needed for procuringequipment for the application of environmentalprotection inventions specified in Clause 9,Section II, Part A of the List, while theDevp.1opment Bank of Vietnam or the
Environmental Protection Fund of Vietnamprovides loans to make up the remaining 70%.
4. Enterprises and cooperatives conductingoperationsspecifiedinClauses6,7 and'S, SectionIl, Part A, and Clause 5, Section 11, Part B of theList are eligible for preferential investmentcredits of the Development Bank of Vietnam,
the National Scientific and TechnologicalDevelopment Fund, the EnvironmentalProtection Fund of Vietnam and other fundsunder law for implementing production orbusiness investment projects.
5. The State's key environmental protectionprograms and investment projects, if specified
in the List. are considered for priority use ofofficial development assistance.
6. The Ministry of Finance shall assume the
prime responsibility for, and coordinate with theMinistry of Planningand Investment in, guidingthe provision of investment capital supportsspecified in Clauses 1 and 3 of this Article;coordinate with the State Bank of VIetnam inguiding the provision of loans and postinvestment interest rate supports or investment
credit guarantees for projects borrowing loansfrom the Development Bank of Vietnam.
Article 13. Enterprise income tax incentives
Enterprises and cooperatives conductingenvironmental protection activities specified inSection It Parr A and Section R Part B of the
List are eligible for enterprise income tax
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incentives under the law on enterprise income
tax.
Article 14. Import duty and export duty
incentives
1 Import/:'A machines, equipment, means, tool"
and materials specified in Clause 10, Section II,Part A of the List are exempt from import duty.
Impost duty exemption for machines,equipment, means, tools and materials specifiedin Clause 1 of this Article is also applicable tothecase of expansion of projects or replacementor renewal. of technologies.
2. Machines, equipment, spare parts,materials, means of transport, technologies,scientific documents, books, newspapers andmagazines and other electronic scientific andtechnological information sources specified inClause 11; Section II, Part A of the List areeligible fur tax incentives under the law on import
duty and export duty.
3. WOOD exported, products specified in PartC of the~ are eligible for export duty exemption.
Article 15. Value-added tax incentives
Enterprises and cooperatives are eligible forvalue-added tax incentives under the law onvalue-added tax.
Article 16. Charge incentives
Enterprises and cooperatives implementingenvironmental protection projects which areeligible for special incentives and supportsspecified in Clauses 1 thru 5, Section II, Part Aor incentives and supports specified in SectionII, Part B of the List are exempt fromenvironmental protection charge.
Article 17. Depreciation of fixed assets
1. Fi xed assets of enterprises and cooperativesconducting (;11 vit UIIIU(;U tal protcction ac tiv itics
eligible for special incentives and supports
specified in Clauses 1 thru 9, Section II, Part Aat the LIst may be depreciated twice as tast asthose depreciated under current regulations.
2.Fixed assets ofenterprises and cooperativesconducting environmental protection activities
eligible for incentives and supports specified inSection II, Part B of the List will be depreciated1.5 times faster than those depreciated undercurrent regulations.
Section 3. PRICE SUBSIDIES ANDSUPPORTS FOR PRODUCT SALE
Article 18. Supports for covering inputexpenses
1. Environmental protection projectsspecified in Clause 1, Section II, Part A of the
List are entitled to state supports equal to:
aJ 50% uf UIC freight fUI uauspouatiou uf
wastes from their sources to treatment facilities;
bl 50%of the price of power for production.
2. The Ministry of Finance guides procedures
and mechanism for providing supports for input
expenses specified in Clause 1 of this Article.
Article 19. SUppUIl:) Ior pruduct sale and
product price subsidies
1.The State encourages state agencies to useproducts specified in Clauses 1 and 2, PUTt C of
the List, provided these products are up tostandards and these state agencies need to procurethem.
2. Products from environmental protectionactivities specified in Clauses 2, 3 and 4, Part Cof the List are eligible for price subsidies on thefollowing priuciples:
at Revenues can cover expenses plus areasonable interest rate;
bl Thc subsidy duration for a product is
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OFFICIAL GAZETTE 51
determined based on the time when a project isexpected to tum out that product and thecapability to cover expenses for the productionof subsidized product.
3. Price subsidies come from thebnvironmental Protection FUlld of Vietnam.
4. The Ministry of Finance shall assume theprime responsibility for, and coordinate with theMinisrry of Natural Resources and Environmemin, specifically guiding conditions on pricesubsidies, price subsidy levels and duration forproducts turned out from environmentalprotection activities specified in Clause 2 of thisArticle.
Section 4. OTHER INCENTIVES AND
SUPPORTS
Article 20. Environmental protection awards
1. Biennially, the Ministry of NaturalResources and Environment shall assume theprime responsibility for, and coordinate with theMini3Uy ofScience and Tedmology, the Victnam
Chamber of Commerce and Industry andVietnam Television in, organizing the selectionof organizations and individuals that recordoutstanding achievements in environmentalprotection activities and presentingenvironmental protection awards to them.
2. The Ministry of Natural Resources andEn vironment shall speci fy the structure ofawards, criteria and procedures for considerationand presentation of awards; and coordinate with
the Ministry of Finance in specifying rewardlevels for environmental protection awards.
3. Expenses for selecting award winners andorganizing awarding ceremonies are covered bythe non-business environmental funding source,the Environmental Protection Fund of VietnamaIU! Financial aid of other orgaulzatlons and
individuals.
Article 21. Supports for product advertisement
and sorting of garbage at source
1. The State encourages organizations,i IIrJi v ill ual s, ell leiprj ses oWU cooperarl yes to
conduct the following activities:
aJ Advertising products turned out fromenvironmental protection activities;
bl Making scientific films on environmentalprotection to improve public awareness aboutenvironmental protection and use ofenvironmentally friendly products;
cI Supplying free of charge tools for peopleto sort daily-life garbage at source.
2. Expenses for activities specified in ClauseJ ofthis Article shall be accounted as productioncosts of organizations, individuals, enterprisesand cooperatives,
3. The Ministry of Finance shall assume theprime responsibility for, and coordinate with theMinistry of Natural Resources and Environment
in, guiding the implementation of the policiesspecified in Clauses 1 and 2 of this Article.
Chapter III
PROCEDURES FOR PROVIDING ORRECOVERING INCENTIVES AND
SUPPORTS
Article 22. Procedures for providingincentives and supports
1. For investment projects not subject tocompulsory investment registration and thosesubject to compulsory investment registrationspecified in Article 45 of the Investment Law,investors shall base themselves on incentives andsupports for environmental protection activitiesprovided fur ill thls Decree and other relevant
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laws to determine by themselves kinds ofincentives and supports and their levels beforecarrying out procedures for receiving investmentincentives at competent state agencies.
2. In case investors request certification ofincentives or supports, they shall carry outprocedures for registration of incentives orsupports for investment management stateagencies to specify incentives or supports in their
investment certificates.
3. For investment projects subject toinvestment verification specified in Article 17
of theInvestment Law and eligible for incentivesor suppeets provided for in this Decree,investment management state agencies shallspecify those incentives or supports in theirinvestment certificates.
4. For foreign-invested projects eligible forincentives or supports provided tor in this Decree,investment management state agencies shallspecify investment incentives in their investmentcertificates.
Article 23. Recovery of incentives and
supports
1. Incentives and supports shall berecoveredin the following cases:
aJ An enterprise or cooperative that makesuntrutbrul declaration on irs eltglbtlny for acertain incentive or support will have thatincentive or support recovered. If an untruthfuldeclaration is made to enjoy several incentivesand supports, these incentives and supports will
all be recovered.
bl An enterprise or cooperative that usesincentives or supports not for the proper purpose
prescribed for a certain kind of incentive or
support will have such incentive or supportrecovered. If it uses several incentives or supports
for improper purposes, it will have all these
incentives or supports recovered;
c/ Enterprises and cooperatives that
improperly use land areas provided as incentivesor supports will have all these incentives orsupports recovered.
2. Apart from having incentives and supports
recovered under Clause 1 of this Article,enterprises and cooperatives shall pay into thestate budget the following amounts:
aI Interests on recovered support capitalamounts calculated at the lending interest rate ofthe Development Bank of Vietnam at the timeof recovery;
bl Land rents calculated according torecovered land areas, use duration and land rentrate at the time of recovery.
3. Provincial-level People's Committees oflocalities where environmental protectionenterprises and cooperatives are located shallexamine and inspect the use of incentives andsupports and decide to recover incentives andsn pports 11sed hy these en rerpri ses andcooperatives in violation of Clause 1 of thisArticle.
Chapter tvIMPLEMENTATION PROVISIONS
Article 24. Responsibilities of ministries andbranches
1. The Ministry of Natural Resources andFn vi ronment shall ;\<;<;11 me rhe pri me
responsibility for, and coordinate with concernedministries, branches and provincial-LevelPeople's Committees in, guiding and inspectingthe Implementation ot this Decree; proposmg
amendments and supplements to policies onincentives and supports for environmentalprotection activities to the Government forconsideration and decision.
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2. The Ministry of Planning and Investment,the Ministry of Finance, the Ministry ofConstruction, the Ministry of Industry and Trade,the State Bank of Vietnam and concernedministries and branches shall, within the ambitof their functions and tasks, direct and guide the
implementation of policies on incentives andsupports for environmental protection activitiesprovided for in this Decree.
Article 25. Responsibilities of provinciallevel People's Committees
1. To dh ect their attached functional agenciesand People's Committees at all levels inelaborating land use plannings and plans, planson allocation of capital for building technicalinfrastructure and social infrastructure worksrelated to environmental protection workseligible for incentives and supports in theirlocalities.
2. Before December 31 every year, to report
their operation results to provincial-level People'sCommittees of localities where environmentalprotection investmem projects are implemented,the Ministry of Natural Resources andEnvironrncut, tile Miuisu y uf Ptauning andInvestment and the Ministry of Finance forcoordinated management, examination andinspection under regulations; and to takeresponsibility for the accuracy and truthfulnessof reponed figures and information.
3. Apart from making reports specified inClause 2 of this Article, to make extraordinaryreports on implementation of environmentalprotection investment projects to competent statemanagement agencies when the latter so request
4. The form of reports specified in Clause 2ofthis Article is guided by the Ministryof NaturalResources and Environment.
2. To organize according to their competencethe implementation of policies on incentives andsupports for environmental protection activities
provided for in this Decree; todirect the paymentof compensations for ground clearance forbuilding environmental protection works eligiblefor incentives and supports.
3. To examine and inspect the implementationof environmental protection investment projectsby orgamzauons and individuals eligible forincentives and supports under this Decree,ensuring that incentives and supports areprovided to eligible fmtitip.s. and at prescribed
levels and used for proper purposes.
Article 27. Effect
L This Decree takes effect 4'i rlays from thedate of its signing for issuance.
2. Environmental protection activitiesspecified in PartsA and B and products specifiedin PartC of the List which are conducted or madebefore the effective date of this Decree areeligible for incentives and supports under thisDecree for the remaining operation duration.
The State will not refund tax amounts andother budget remittances payable by enterprisesand cooperatives before the effective date of this
Decree.
Article 26. Responsibilities of organizationsand individuals enjoying incentives and supports
1. To properly implement environmentalprotection investment projects eligible forincentives and supports under this Decree.
3. In case a newly promulgated law or policyprovides for incentives and supports higher thanthose enjoyed by investors under this Decree,these investors will shift to enjoy new incentivesand supports from the effective date of that lawor policy. If Hew incentives and suppons are
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lower than current ones, investors will continueenjoying incenti ves and supports under thisDecree.
4. Ministers, heads of ministerial-levelagencies and government-attached agencies,presidents of provinci ai-level People'sCommittees and concerned organizations andindividuals shall implement this Decree.
On behalfof the Government
Prime MinisterNGUYEN TAN DUNG
LIST OF ENVIRONMENTALPROTECTION ACTIVITIES AND
PRODUCTS TURNED OlIT FROM TIIESEACTIVITIFS ELIGIBLE FOR INCENTIVES
AND SUPPORTS
(Enclosed with the Government's DecreeNo. 0412009/ND-CP ofJanuary 14, 2009)
A. List of environmental protection activitieseligible fa special incentives and supports
I. Work construction
1.Buildingconsolidateddaily-lifesolid wastetreatment facilities.
2. Buildingconsolidated daily-lifewastewatertreatment facilities.
3. Building waste treatment facilities.
4. Building production establishmentsapplying environmental protection patents.
5. Building centers or stations for search andrescue or response to environmental incidents;establishments to remedy post-warenvironmentalconsequences.
6. Building crematories or electric crematories.
II. Research, production and business
1. Treating hazardous wastes and toxic
chemicals; treating and improving environmentalconditions in canals, ditches, rivers, reservoirs andmilitary bases.
2. Manufacturing environmentally friendlyproducts.
3. Manufacturing environmental protectionequipment, mcludmg equipment tor redressingenvironmentalpollution, equipment for treatingwastesoroil spills;equipment forenvironmentalobservation and analysis.
4. Manufacturing environmentallybeneficialproducts to substitute for natural materials.
5. Cremationand electric cremationservices.
6. Applying high technologies and newtechnologies in Vietnam; applyingbiotechnologyto environmental protection.
7. Investing research and development oftechniques for treating and recycling wastes orenvironmentally friendly technologieswith 25%Ul 1I1U1e of tui never.
8. Transferring waste treatment technologiesor environmentally friendly technologies.
9. Applying patented environmental
protection inventions or utility solutions.
10. Importing machines, equipment, means,toolsand materials forexclusiveusein collection.storage, transportation, recycling and treatmentof wastes; environmental observation andanalysis; generationof cleanor renewable energy.
II. Importing machines, equipment, spareparts, supplies and means of transport whichcannot be manufactured at home or technologieswhich cannot be created at home; scientific
documents, books, newspapers andmagazines andelectronic sources of scientific and technologicalinformation for exclusive use in waste researchand disposal, projects on transfer of waste
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----------------------treatment technologies.
B. List of environmental protection activitieseligible for incentives and supports
I. Workconstruction
1 Building environmental observatories.
2. Building environmental protectioninfrastructure systems in industrial parks,industrial complexes of craft villages.
3. Building en vironmental industryestablishments, establishments manufacturingenvironmentally friendly products and otherpubllc-uulity environmental protectton works.
4. Building institutions for education andtraining of human resources for environmentalprorecri nn acri vi ties
State-accredited organizations.
2.Products from waste re-processing activities.
3. Environmentally beneficial productssubstituting for natural materials.
4. Energy generated from waste destruction.-
Il. Scientific research, production and business
1. Treating ordinary wastes.
2. Treating daily-life wastewater atconsolidated facilities.
3. Researching and treating wastes,transferring waste treatment technologies and
environmentally friendly technologies.
4. Treating oil spills, remedying mountain,dike, river bank or coastal landslides and otherenvironmental incidents.
5. Applying technologies for reducing greenhouse andozone layer-depleting gas emissions.
6. Generating clean or renewable energy;generating energy from waste destruction.
C. List of productseligiblefor incentives andsupports
1.Environmentally friendly products, including:
aJ Products which, after being discarded, areeasy to disintegrate in nature;
bl Non-polluting products manufactured tosubstitute for natural materials;
cl Productswithecological labelsgranted by
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