Circular No. 112/2020/TT-BTC rates of certain charges and fees to assist for business in response to Covid-19

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Circular No. 112/2020/TT-BTC dated December 29, 2020 of the Ministry of Finance providing a number of charge and fee rates to support and remove difficulties for business and production, ensure social security in response to the COVID-19 pandemic

Issuing body:	Ministry of Finance	Effective date:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Official number:	112/2020/TT-BTC	Signer:	Vu Thi Mai
Type:	Circular	Expiry date:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Issuing date:	29/12/2020	Effect status:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Fields:	Policy , Tax - Fee - Charge

SUMMARY

To reduce 29 fees and charges from 50-100% until the end of June, 2021

On December 29, 2020, the Ministry of Finance issues the Circular No. 112/2020/TT-BTC providing a number of charge and fee rates to support and remove difficulties for business and production, ensure social security in response to the COVID-19 pandemic.

Accordingly, from January 01, 2021, until the end of June 30, 2021, 29 fees and charges shall continue to be reduced from 50-100%. To be specific:

Firstly, appraisal charge rates for construction investment projects and basic designs shall be equal to 50% of the charge rates specified in the Circular No. 209/2016/TT-BTC, prescribing the rates and the collection, remittance, management and use of appraisal charges for construction investment projects and basic designs.

Secondly, appraisal charge rates for grant of international tour operator licenses or domestic travel service business licenses; appraisal charge rates for grant of tour guide’s cards shall equal to 50% of the charge rates specified in Clauses 1 and 2, Article 4 of the Minister of Finance’s Circular No. 33/2018/TT-BTC dated March 30, 2018.

Thirdly, customs charge rates and fee rates for exit from and entry into airports and airfields applicable to foreign flights to Vietnamese airports shall be equal to 90% of the charge and fee rates specified in Article 4 of the Circular No. 194/2016/TT-BTC, prescribing the rates and regimes for collection and remittance of customs charge and fee for exit from and entry into airports and airfields applicable to foreign flights to Vietnamese airports, etc.

From July 01, 2021, the charge and fee rates specified in the above Table shall comply with the original Circulars.

This Circular takes effect from January 01, 2021, until the end of June 30, 2021.

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THE MINISTRY OF FINANCE
^________

No. 112/2020/TT-BTC

THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
^{_______________________}

Hanoi, December 29, 2020

CIRCULAR

Providing a number of charge and fee rates to support and remove difficulties for business and production, ensure social security in response to the COVID-19 pandemic

^_________

Pursuant to the Law on Charges and Fees dated November 25, 2015;

Pursuant to the Government’s Decree No. 87/2017/ND-CP dated July 26, 2017, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

In implementation of the National Assembly’s Resolution No. 124/2020/QH14 dated November 11, 2020, on the socio-economic development plan for 2021; the Government's Resolution No. 129/NQ-CP dated September 11, 2020, on the Government’s Regular Meeting on August, 2020; the Prime Minister’s Directive No. 11/CT-TTg dated March 04, 2020, on urgent tasks and solutions to remove difficulties for production and business, ensure social security in response to the COVID-19 epidemic;

In implementation of the Prime Minister’s direction in the Official Dispatch No. 10344/VPCP- KTTH dated December 10, 2020, on reviewing to reduce fees and charges to remove difficulties for those affected by the COVID-19 pandemic;

At the proposal of the Director of the Tax Policy Department;

The Minister of Finance hereby promulgates a Circular on providing a number of charge and fee rates to support and remove difficulties for business and production, ensure social security in response to the COVID-19 pandemic.

Article 1. A number of charge and fee rates to support and remove difficulties for business and production, ensure social security in response to the COVID-19 pandemic

1. From January 01, 2021 until the end of June 30, 2021, a number of charge and fee rates are prescribed as follows:

No.	Type of fee/charge	Rate
1	Charge rates for exploiting and using data on environment	Equal to 70% of the charge rates specified in the Charge Tariff issued together with the Minister of Finance’s Circular No. 22/2020/TT-BTC dated April 10, 2020, prescribing the rates and the collection, remittance, management and use of charges for exploiting and using data on environment.
2	Fee rates for issuance of license for establishment and operation of banks and non-bank credit institutions	Equal to 50% of the fee rates specified at Points a and b, Section 1 of the Fee Tariff as prescribed in Clause 1, Article 4 of the Minister of Finance’s Circular No. 150/2016/TT- BTC dated October 14, 2016, providing for fees for issuance of license for establishment and operation of credit institutions; license for establishment of foreign banks’ branches, representative offices of foreign credit institutions or other foreign organizations having banking activities; license for provision of intermediary payment services by non-bank institutions, and the collection and transfer thereof.
3	Fee rates for grant of construction capacity certificates to organizations and construction practice certificates to individuals	Equal to 50% of the charge rates specified in Clause 1, Article 4 of the Minister of Finance’s Circular No. 172/2016/TT-BTC dated October 27, 2016, prescribing the rates and collection and remittance of fee for grant of construction activity licenses.
4	Appraisal charge rates for construction investment projects and basic designs	Equal to 50% of the charge rates specified in the Minister of Finance’s Circular No. 209/2016/TT-BTC dated November 10, 2016, prescribing the rates and the collection, remittance, management and use of appraisal charges for construction investment projects and basic designs.
5	Appraisal charge rates for technical design and construction estimates	Equal to 50% of the charge rates specified in the Minister of Finance’s Circular No. 210/2016/TT-BTC dated November 10, 2016, prescribing the rates and the collection, remittance, management and use of appraisal charges for technical design and construction estimates.
6	Appraisal charge rates for grant of international tour operator licenses or domestic travel service business licenses; appraisal charge rates for grant of tour guide’s cards	Equal to 50% of the charge rates specified in Clauses 1 and 2, Article 4 of the Minister of Finance’s Circular No. 33/2018/TT-BTC dated March 30, 2018, prescribing the rates and the collection, remittance and management of appraisal charges for grant of international tour operator licenses or domestic travel service business licenses; appraisal charges for grant of tour guide’s cards; and fees for grant of licenses for establishment of Vietnam-based representative offices of foreign travel service business enterprises.
7	Appraisal charge rates for grant of licenses for water resource exploration, exploitation and use; discharging wastewater into water sources and underground water drilling practice conducted by central agencies	Equal to 80% of the charge rates specified in the Charge Tariff issued together with the Minister of Finance’s Circular No. 270/2016/TT-BTC dated November 14, 2016, prescribing the rates and the collection, remittance, management and use of appraisal charges for grant of licenses for water resource exploration, exploitation and use; discharging wastewater into water sources and underground water drilling practice conducted by central agencies.
8	Charge rates for exploitation and use of information and data on hydro-meteorology	Equal to 70% of the charge rates specified in the Charge Tariff issued together with the Minister of Finance’s Circular No. 197/2016/TT-BTC dated November 08, 2016, prescribing the rates and the collection, remittance, management and use of charges for exploitation and use of information and data on hydro-meteorology.
9	Charge and fee rates in the field of securities (except for the two charge and fee as follows) Particularly, fees for grant, re-grant or renewal of certificates of practicing securities for individual practicing securities in securities company, securities investment fund management companies and securities investment company and securities operation supervision charges	Equal to 50% of the charge and fee rates specified in the Charge and Fee Tariff issued together with the Minister of Finance’s Circular No. 272/2016/TT-BTC dated November 14, 2016, prescribing the rates and the collection, remittance, management and use of charges and fees in the field of securities. Equal to 100% of the fee rates specified at Point 20, Section I and Point 2, Section II of the Charge and Fee Tariff issued together with the Circular No. 272/2016/TT-BTC.
10	Appraisal charge rates for non-commercial documents to grant publication permits, fee rates for grant of non-commercial publication import permits and fee rates for registration of import of publications for commercial purposes	Equal to 50% of the charge rates specified in Article 4 of the Minister of Finance’s Circular No. 214/2016/TT-BTC dated November 10, 2016, prescribing the rates and the collection, remittance, management and use of appraisal charges for non-commercial documents to grant publication permits, fees for grant of non-commercial publication import permits and fees for registration of import of publications for commercial purposes.
11	Appraisal charge rates for goods and services subject to business restriction; goods and services subject to conditional commercial business and fees for grant of licenses for establishment of Mercantile Exchange a) In centrally-run cities and provincial cities and towns b) In other areas	Equal to 50% of the charge and fee rates specified in Clause 1, Article 4 of the Minister of Finance’s Circular No. 168/2016/TT-BTC dated October 26, 2016, prescribing the rates and the collection, remittance, management and use of appraisal charges for goods and services subject to business restriction; goods and services subject to conditional commercial business and fees for grant of licenses for establishment of Mercantile Exchange. Equal to 50% of the corresponding charge and fee rates specified at Point a.
12	Charge rates for registration (confirmation) for using foreign numeral code and barcode	Equal to 50% of the charge rates specified in Clause 2, Article 4 of the Minister of Finance’s Circular No. 232/2016/TT-BTC dated November 11, 2016, prescribing the rates and the collection, remittance, management and use of numeral code and bar code granting charges.
13	Industrial property fees	Equal to 50% of the fee rates specified in the industrial property charge and fee Tariff issued together with the Minister of Finance’s Circular No. 263/2016/TT-BTC dated November 14, 2016, providing for rate, collection, remittance, management and use of industrial property fees and charges.
14	Airport and airfield exploitation franchise charge rates	Equal to 90% of the charge rates specified in Article 4 of the Minister of Finance’s Circular No. 247/2016/TT-BTC dated November 11, 2016, prescribing the rates and collection and remittance of airport and airfield exploitation franchise charges.
15	Customs charge rates and fee rates for exit from and entry into airports and airfields applicable to foreign flights to Vietnamese airports	Equal to 90% of the charge and fee rates specified in Article 4 of the Minister of Finance’s Circular No. 194/2016/TT-BTC dated November 08, 2016, prescribing the rates and regimes for collection and remittance of customs charge and fee for exit from and entry into airports and airfields applicable to foreign flights to Vietnamese airports.
16	Appraisal charge rates for grant of certificates and licenses in civil aviation operations; grant of licenses for entry into and exit from restricted areas in airports and airfields (except for the rates specified in the following serial numbers: 4.1, 4.2, 4.3, 4.4, 4.5.1, 5 and 6 of Section VI, Part A of the Aviation Charge And Fee Tariff issued together with the Circular No. 193/2016/TT- BTC) and charge rates for registration of security transactions involving aircraft (except for contents specified in the serial number 4, Section VIII, Part A of the Aviation Charge And Fee Tariff issued together with the Circular No. 193/2016/TT- BTC) Charge rates specified in the following serial numbers: 4.1, 4.2, 4.3, 4.4, 4.5.1, 5 and 6 of Section VI and serial number 4 of Section VIII, Part A of the Aviation Charge And Fee Tariff issued together with the Circular No. 193/2016/TT- BTC	Equal to 80% of the charge rates specified in Sections VI and VIII, Part A of the Aviation Charge And Fee Tariff issued together with the Minister of Finance’s Circular No. 193/2016/TT- BTC dated November 08, 2016, providing for the rates and collection, remittance, management and use of aviation charges and fees. Equal to 100% of the charge rates specified in Sections VI and VIII, Part A of the Aviation Charge And Fee Tariff issued together with the Circular No. 193/2016/TT- BTC.
17	a) Charge rates for registration of secured transactions b) Charge rates for provision of information on secured transactions in movable property (other than aircraft) and seagoing ships	Equal to 80% of the charge rates specified at Points a, b and d, Clause 1, Article 4 of the Minister of Finance’s Circular No. 202/2016/TT-BTC dated November 09, 2016, on rates and collection, remittance, management and use of charges in registration of secured transactions, and equal to 80% of the charge rates specified at Points c and dd, Clause 1, Article 1 of the Minister of Finance’s Circular No. 113/2017/TT-BTC dated October 20, 2017 on amending and supplementing a number of articles of the Circular No. 202/2016/TT-BTC. Equal to 80% of the charge rates specified in Clause 2, Article 4 of the Circular No. 202/2016/TT-BTC.
18	Appraisal charge rates for business conditions in occupational safety inspection and occupational safety and health training	Equal to 70% of the charge rates specified in Article 1 of the Minister of Finance’s Circular No. 110/2017/TT-BTC dated October 20, 2017 on amending and supplementing the Tariff issued together with the Minister of Finance’s Circular No. 245/2016/TT-BTC dated November 11, 2016, providing for rates, collection, remittance, management and use of the appraisal charges for business conditions in occupational safety inspection and occupational safety and health training.
19	Fee rates for grant of permits to send workers abroad to work for a definite term and charge rates for verification of documents and papers upon requests of domestic organizations and individuals	Equal to 50% of the charge and fee rates specified in Clauses 1 and 3, Article 4 of the Minister of Finance’s Circular No. 259/2016/TT-BTC dated November 11, 2016, providing for rate, collection, payment, management and use of the charge for verification of papers and documents, fees for grant of permits to send workers abroad to work for a definite term.
20	a) Fee rates for grant of protection titles, certificates of registration of industrial property right assignment contracts, fee rates for filing applications for registration of intellectual property rights protection, fee rates for grant of industrial property representation practice certificates, publication and registration of industrial property representatives b) Fee rates for plant variety protection (maintenance of effect of plant variety protection title): - In case of maintenance of effect of plant variety protection title from the 1^st year to the 9^th year. - In case of maintenance of effect of plant variety protection title from the 10^th year to the time the plant variety protection title expires.	Equal to 50% of the charge rates specified in Section I of the Table of charges and fees in crop production and forest tree varieties issued together with the Ministry of Finance’s Circular No. 207/2016/TT-BTC dated November 09, 2016, on rates, collection, remittance, management and use of charges and fees in crop production and forest tree varieties. Equal to 80% of the charge rates specified at Point 3, Section III of the Table of charges and fees in crop production and forest tree varieties issued together with the Circular No. 207/2016/TT-BTC. Equal to 70% of the charge rates specified at Point 3, Section III of the Table of charges and fees in crop production and forest tree varieties issued together with the Circular No. 207/2016/TT-BTC.
21	Fee rates for grant of passports, laissez-passers, exit permits and AB stamps	Equal to 80% of the fee rates specified in Section I of the Tariff of Charges And Fees issued together with the Ministry of Finance’s Circular No. 219/2016/TT-BTC dated November 10, 2016, prescribing the rates of charges and fees related to exit from, entry into, transit through and residence in Vietnam and charge and fee collection, remittance, management and use.
22	Fee rates for grant of firecracker management licenses and weapon, explosives and supporting tool management licenses	Equal to 80% of the fee rates specified in Parts III and IV, Article 1 of the Ministry of Finance’s Circular No. 23/2019/TT-BTC dated April 19, 2019, on amending and supplementing a number of articles of the Circular No. 218/2016/TT- BTC dated November 10, 2016, providing for rate, collection, payment, management and use of the appraisal charges for conditions in the field of security; charges for testing and granting professional security certificates; fees for grant of firecracker management licenses and weapon, explosives and supporting tool management licenses.
23	Charge rates for settlement of independent requests filed by persons with related interests or obligations and charge rates for appraisal of dossiers for enjoyment of immunity in the handling of competition cases	Equal to 50% of the charge rates specified in Clause 2, Article 4 of the Ministry of Finance’s Circular No. 58/2020/TT-BTC dated June 12, 2020, on prescribing the rates and collection, remittance, management and use of charge for handling of competition cases.
24	Charge rates for inspection of fire prevention and fighting equipment	Equal to 50% of the charge rates specified in Sections I and II, Point 2, Section VI, Sections VII, VIII and IX, Part A and Part B of the Charges for inspection of fire prevention and fighting equipment issued together with the Minister of Finance’s Circular No. 227/2016/TT-BTC dated November 11, 2016, providing for rate, collection, payment, management and use of the charges for inspection of fire prevention and fighting equipment and equal to 50% of the charge rates specified in Sections III, IV and V, Point 1, Section VI, Part A, Article 1 of the Minister of Finance’s Circular No. 112/2017/TT-BTC dated October 20, 2017, on amending and supplementing a number of articles of the Circular No. 227/2016/TT-BTC.
25	Appraisal charge rate for fire prevention and fighting designs	Equal to 50% of the charge rates specified in Article 5 of the Minister of Finance’s Circular No. 258/2016/TT-BTC dated November 11, 2016, prescribing the rates of charges for appraisal and approval of fire prevention and fighting designs and charge collection, remittance, management and use.
26	Fee rates for grant of citizen identification cards	Equal to 50% of the charge rates specified in Article 4 of the Ministry of Finance’s Circular No. 59/2019/TT-BTC dated June 12, 2020, on prescribing the rates and collection, remittance, management and use of fees for grant of citizen identification cards.
27	Charge rates in medical sector	Equal to 70% of the charge rates specified in Article 1 of the Ministry of Finance’s Circular No. 11/2020/TT-BTC dated February 20, 2020, on amending and supplementing a number of articles of the Circular No. 278/2016/TT-BTC dated November 14, 2016 of the Minister of Finance on providing for fees in medical sector, and the collection, payment, management and use thereof, and equal to 70% of the charge rates specified in Part II; Part III; Sections 2, 3, 5, 6, 7, 8 and 9, Part IV; Part V of the Schedule of fees in medical sector issued together with the Circular No. 278/2016/TT-BTC.
28	Road user charge rates for cars used for transport business of transport business enterprises, cooperatives and households a) Cars used for passenger transportation (passenger cars and public buses) b) Trucks, special-use cars and tractors	Equal to 70% of the charge rates specified at Points 1, 2, 3, 4 and 5, Section 1 of the road user charge Tariff issued together with the Ministry of Finance’s Circular No. 293/2016/TT-BTC dated November 15, 2016, guiding the rates, collection, payment, exemption, management and use of road user charges for vehicles. Equal to 90% of the charge rates specified at Points 2, 3, 4, 5, 6, 7 and 8, Section 1 of the road user charge Tariff issued together with the Circular No. 293/2016/TT-BTC.
29	Charge rates for food safety and hygiene work	Equal to 90% of the charge rates specified in the Tariff of charges for food safety and hygiene work issued together with the Ministry of Finance’s Circular No. 75/2020/TT-BTC dated August 12, 2020, on amending and supplementing a number of articles of the Circular No. 279/2016/TT-BTC dated November 14, 2016 on prescribing the rates and collection, remittance, management and use of charges for food safety and hygiene work.

a) For road user charge for cars used for transport business of transport business enterprises, cooperatives and households specified in the serial number 28 in the above Table:

- In case a car is changed use purpose to transport business during the effective period of this Circular, the time for applying the charge rates specified in this Circular shall be counted from the date on which that car is recorded as a car used for transport business in the inspection management program of the Vietnam Register.

- In case a car’s road user charge has been paid according to the charge rate specified in the Circular No. 293/2016/TT-BTC for the effective period of this Circular, the car owner shall be compensated for the difference between the charge rate as prescribed in the Circular No. 293/2016/TT-BTC with the charge rate as prescribed in this Circular into the payable charge amount of the next cycle. The register office shall be responsible for the charge clearing for the car owner in the next cycle.

b) Circulars mentioned in the above Table hereinafter referred to as original Circulars.

2. From July 01, 2021, the charge and fee rates specified in the above Table shall comply with the original Circulars.

3. Apart from charge and fee rates specified in the above Table, contents on: Scope of regulation and subjects of application; organization of fee and charge collection; cases of exemption or free from fees and charges; declaration, remittance of charges and fees; charge and fee rates; management and use of fees and charges; receipts and publication of fee and charge collection, and other relevant contents that are not stipulated in this Circular shall comply with the original Circulars; the Law on Tax Administration and the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration.

Article 2. Effect

1. This Circular takes effect from January 01, 2021, until the end of June 30, 2021.

2. If the legal documents mentioned in this Circular are amended, supplemented or replaced, the newly amending, supplementing or replacing documents shall prevail.

3. Any problem arising in the course of implementation should be promptly reported to the Ministry of Finance to consideration and guidance./.

FOR THE MINISTER
THE DEPUTY MINISTER

Vu Thi Mai

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Circular No. 112/2020/TT-BTC rates of certain charges and fees to assist for business in response to Covid-19

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