On August 11, 2023, the Vietnamese government released a draft of Decree on Environmental Protection Fee for Exhaust Gas (hereinafter “the Draft”) and began soliciting comments from the public. The Draft is being discussed in accordance with Article 4, Paragraph 6 of the Law on Environmental Protection 2020 (72/2020/QH14), which stipulates that “the business that causes pollution shall take the responsibility for the pollution.” It also adopts the same policy as the Decree No. 53/2020/ND-CP on Environmental Protection Fee for Wastewater, it proposes to differentiate the fee imposed depending on the total amount of pollutants discharged.