Giới thiệu chung về Thông tư số 96/2012/TT-BTC
Thông tư số 96/2012/TT-BTC được ban hành ngày 08 tháng 06 năm 2012 bởi Bộ Tài chính, hướng dẫn chi tiết về cơ chế tài chính hỗ trợ giá điện đối với các dự án điện gió nối lưới tại Việt Nam. Đây là văn bản pháp lý quan trọng nhằm cụ thể hóa các chính sách ưu đãi của Nhà nước, khuyến khích các nhà đầu tư tham gia vào lĩnh vực năng lượng tái tạo, đồng thời góp phần bảo vệ môi trường và đảm bảo an ninh năng lượng quốc gia.
Phạm vi điều chỉnh và Đối tượng áp dụng (Từ Điều 1 đến Điều 4)
Phần mở đầu và các điều khoản đầu tiên của Thông tư thiết lập nền tảng pháp lý căn bản cho việc vận hành cơ chế hỗ trợ tài chính, cụ thể bao gồm các nội dung cốt lõi sau:
- Phạm vi điều chỉnh (Điều 1): Thông tư hướng dẫn về cơ chế hỗ trợ tài chính từ ngân sách nhà nước (thông qua Quỹ Bảo vệ môi trường Việt Nam) để hỗ trợ giá điện cho các dự án điện gió nối lưới. Nội dung bao gồm quy trình lập dự toán, cấp phát, thanh toán và quyết toán kinh phí hỗ trợ.
- Đối tượng áp dụng (Điều 2): Văn bản áp dụng đối với các chủ đầu tư dự án điện gió nối lưới; đơn vị mua điện (Tập đoàn Điện lực Việt Nam hoặc các đơn vị thành viên được ủy quyền); Quỹ Bảo vệ môi trường Việt Nam; và các cơ quan, tổ chức, cá nhân có liên quan đến việc quản lý và sử dụng nguồn vốn hỗ trợ này.
- Giải thích từ ngữ (Điều 3): Định nghĩa rõ ràng các thuật ngữ chuyên ngành như "Dự án điện gió nối lưới", "Bên mua điện", "Bên bán điện", và "Giá điện hỗ trợ" nhằm đảm bảo sự thống nhất trong cách hiểu và áp dụng pháp luật giữa các bên liên quan.
- Nguyên tắc hỗ trợ tài chính (Điều 4): Xác định nguyên tắc hỗ trợ tài chính công bằng, minh bạch và đúng đối tượng. Khoản hỗ trợ giá điện được thực hiện trực tiếp cho đơn vị mua điện để bù đắp chi phí khi mua điện từ các dự án điện gió với mức giá ưu đãi theo quy định của Thủ tướng Chính phủ.
Vai trò của các điều khoản đầu trong việc thực thi chính sách
Việc quy định rõ ràng phạm vi, đối tượng và nguyên tắc hỗ trợ tại các điều khoản đầu tiên giúp tạo ra một hành lang pháp lý minh bạch. Điều này giúp các doanh nghiệp phát triển điện gió và đơn vị mua điện dễ dàng xác định quyền lợi, nghĩa vụ của mình, giảm thiểu các vướng mắc thủ tục hành chính trong quá trình tiếp cận nguồn vốn hỗ trợ từ ngân sách nhà nước.
| MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIETNAM |
| No.: 96/2012/TT-BTC | Ha Noi, June 08, 2012 |
CIRCULAR
GUIDELINES FOR FINANCIAL MECHANISM TO SUPPORT ELECTRIC PRICE FOR WIND POWER PROJECTS ON GRID TIE
Pursuant to the Law on State Budget dated December 16, 2002;
Pursuant to Decree No. 118/2008/ND-CP dated November 27, 2008 of the Government regulating functions, duties, powers and organizational structure of the Ministry of Finance;
Pursuant to Decision No. 37/2011/QD-TTg dated June 29, 2011 of the Prime Minister on mechanism to support develop the wind power projects in Vietnam;
At the proposal of the Director of Finance Department of banks and financial institutions
Minister of Finance makes guidance on financial mechanism to support the electricity price of wind power projects on grid tie as follows:
Article 1. Scope of adjustment
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2. The electricity product is supported the price by the State is the electricity produced from wind power projects built, operated and connected to the national grid to provide a portion or all of the electricity production.
3. The wind power projects on grid tie are supported the electricity price as stipulated in Decision No. 37/2011/QD-TTg and guidance in this Circular shall not apply mechanism of subsidiary for the power output of the project under other current regulations.
4. The wind power projects if permitted by the competent authorities for the application under the provisions of Decision No. 130/2007/QD-TTg dated August 02, 2007 by the Prime Minister on a number of mechanisms, financial policies for investment projects under the clean development mechanism shall be applied the mechanism of price support as stipulated in the joint Circular No. 58/2008/TTLT-BTC-BTN & MT dated July 04, 2008 of the Ministry of Finance, Ministry of Natural Resources and Environment guiding the implementation of some articles of Decision No. 130/2007/QD-TTg dated August 02, 2007 by the Prime Minister on a number of mechanisms and financial policies for investment projects under the clean development mechanism; the joint Circular No. 204/2010/TTLT-BTC-BTN & MT dated December 15, 2010 of the Ministry of Finance, Ministry of Natural Resources and Environment amending and supplementing some contents of the joint Circular No. 58/2008/TTLT-BTC-BTN of dated July 04,2008.
Article 2. Subjects supported electricity price
Subjects supported the electricity price by the State through the Vietnam Environmental Protection Fund is the Vietnam Electricity (EVN) or authorized affiliated units (hereinafter referred to as the electricity buyer) to purchase electricity from enterprises producing, operating and selling electricity from wind power projects (hereinafter referred to as the electricity seller) as stipulated in the Decision No. 37/2011/QD-TTg.
Article 3. Conditions for support of electricity price
1. The buyer is obliged to buy all electricity produced from wind power plants on grid tie under their management area as prescribed in Clause 1, Article 11 and Clause 1, Article 14 of Decision No. 37/2011/QD-TTg.
2. The electricity sale and purchase is done through a power sale contract made under the form of power sale contract form applicable to wind power projects on grid tie issued by the Ministry of Industry and Trade. The power purchase price complies with provisions in Article 14 of Decision No. 37/2011/QD-TTg.
3. Having complete requesting record for power price support under the provisions of Article 7 of this Circular.
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1. The rate of electricity price support to the Buyer for the whole power output purchased from wind power plant on grid tie is VND 207/kWh.
2. Rate of electricity price support shall be changed as decided by the Prime Minister from time to time.
Article 5. Amount of electricity price support
Amount of electricity price support for the Buyer is determined as follows:
Amount of electricity price support (VND)
=
Rate of electricity price support (VND/kWh)
x
Powe output purchased (kWh)
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Article 6. Time for power price support
1. Time for power price support is the time of the power sale contract as prescribed at Point a, Clause 2, Article 11 of Decision No. 37/2011/QD-TTg and is effective.
2. Time for power price support shall be changed by the decision of the Prime Minister from time to time.
Article 7. Requesting record for power price support
1. Requesting record for power price support
a) Written request for power price support of the buyer
b) The written authorization of the Vietnam Electricity for cases where the buyer is the affiliated units. This document is only submitted once on the first time of the proposal for power price support and must be supplemented if there is a change in the authorization of the Vietnam Electricity for the affiliated units.
c) The power sale contract was signed and entered into force between the buyer and seller (original or certified copy). This contract is only submitted once on the first time of the proposal for power price support and must be supplemented if there is a change in the power sale contract or signing new contract.
d) Minutes of certification of meter in the period between the buyer and seller (certified (copy with certification of the buyer).
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e) The documents of payment transfer of electricity charges to the buyer for the sale of electricity on the amount of electricity sold and purchased by each time (copy).
g) Other relevant documents (if any)
2. The buyer shall provide complete, truthful and relevant documents and take responsibility for the accuracy of the materials provided.
Article 8. Making estimate, allocating estimate, executing estimate, accounting record and settlement of funds for power price support and regulation on report.
1. Making estimate:
a) Before June 30 each year, the buyer shall base on power sale contracts, registration document of power estimated to be sold for the following year of the seller; aggregate the amount of power estimated to be purchase of the following year by each wind power plant on grid tie and anticipate total amount of money for power price support as prescribed in order to send to Vietnam Environmental Protection Fund.
b) Prior to July 10 each year, the Vietnam Environmental Protection Fund shall review and anticipate the support of power price for the following year of the Buyer, make estimate of expenditure for power price support of the following year to send to the Ministry of Natural Resources and Environment, the Ministry of Industry and Trade for their opinions.
c) Prior to July 20 each year each year, based on the opinions of the Ministry of Industry and Trade, Ministry of Natural Resources and Environment, aggregating the fund resources for power price support into the scheme for allocation of non-business expenditure for environmental protection from the central budget in order to send to the Ministry of Finance to consider and synthesize report to the Government and present to the National Assembly for consideration and decision.
2. Allocating estimate:
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3. Executing estimate
a) Based on the requesting record for power price support of the buyer by each time in the year, the Vietnam Environmental Protection Fund shall check and determine the rate to be supported to the buyer as prescribed for the withdrawal of estimate with a limit equal to the total rate to be supported to the buyer by each time and make direct payment to the supported amount to the buyer ensuring the accumulation of each withdrawal of estimate not exceeding the all year estimate assigned.
b) In case there is amount to be supported under the provisions exceeding the annual, the Vietnam Environmental Defense Fund shall promptly report to Ministry of Natural Resources and Environment, Ministry of Finance to synthesize and submit to competent authorities for specific settlement
4. Accounting record regulation on report
The Vietnam Environmental Defense Fund shall record accounting for expenditure of power price support from state budget into the revenue source and expenditure of use of the Vietnam Environmental Defense Fund, implementing periodical and annual reporting regime under the current regulation on management of state budget and regulation on financial management of the Vietnam Environmental Defense Fund
Article 9. Implementation organization
This Circular takes effect as from August 1, 2012. During execution, if any difficulties arise, the agencies and units should make prompt report to the Ministry of Finance for study, amendment and supplement.
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- 1 Decision No. 130/2007/QD-TTg of August 2nd2007, on several financial mechanizm and policies applied to investment projects on clean development mechanizm.
- 2 Joint circular No. 58/2008/TTLT-BTC-BTN&MT of July 04, 2008, guiding implementation of some articles under Decision No. 130/2007/QD-TTg dated 2nd August 2007 of the Prime Minister on mechanism, financial policy on CDM projects
- 3 Joint circular No. 204/2010/TTLT-BTC-BTN&MT of December 15, 2010, amending and supplementing some provisions of joint circular no. 58/2008/TTLT-BTC-BTN&MT of July 4, 2008, of the Ministry of Finance and the Ministry of Natural Resources and Environment, guiding a number of articles of the Prime Minister''s Decision No. 130/2007/QD-TTg of August 2, 2007, on a number of financial mechanisms and policies applicable to investment projects under the clean development mechanism
- 1 Circular No. 32/2012/TT-BCT of November 12, 2012, regulation on implementation of wind power project development and power purchase and sale contract form for wind power projects
- 2 Decision No. 37/2011/QD-TTg of on the mechanism supporting the development of wind power project in Vietnam
- 3 Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance.
- 4 Joint circular No. 58/2008/TTLT-BTC-BTN&MT of July 04, 2008, guiding implementation of some articles under Decision No. 130/2007/QD-TTg dated 2nd August 2007 of the Prime Minister on mechanism, financial policy on CDM projects
- 5 Decision No. 130/2007/QD-TTg of August 2nd2007, on several financial mechanizm and policies applied to investment projects on clean development mechanizm.
- 6 Law No.01/2002/QH11 of December 16, 2002 state budget Law