Circular 120/2021/TT-BTC charge and fee rates to support for subjects affected by COVID-19

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Circular No. 120/2021/TT-BTC dated December 24, 2021 of the Ministry of Finance prescribing the rates of a number of charges and fees aiming to support and remove difficulties for subjects affected by 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:	120/2021/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:	24/12/2021	Effect status:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Fields:	Finance - Banking , Medical - Health , Tax - Fee - Charge

SUMMARY

The rates of 37 charges and fees are reduced

The Ministry of Finance promulgates the Circular No. 120/2021/TT-BTC prescribing the rates of a number of charges and fees aiming to support and remove difficulties for subjects affected by the Covid-19 pandemic on December 24, 2021.

Accordingly, reduce from 10-50% of the rates of 37 charges and fees to support and remove difficulties for subjects affected by the Covid-19 pandemic. Specifically, reduce 10% of road tolls applicable to trucks, special-use cars, and trailers; charge for appraisal of conditional business in the fields of aquatic feed and aquaculture environment treatment products; charges in food safety; etc. in comparison with the one specified by current regulations.

Also, reduce 30% of charge for appraisal of business conditions in technical inspection of occupational safety; and training in occupational safety and health; charges in the health sector; road tolls applicable to commercial passenger vehicles (passenger cars, buses for mass transit); etc.

Besides, fee for grant of permits for sending of guest workers abroad to work for a definite term; fee for submission of a registration application for protection of intellectual property rights; fee for grant of protection titles and certificates of registration of industrial property rights transfer contracts; fee for issuance of citizen’s identity cards; charge for settlement of independent requests of persons with related rights and obligations; etc. are reduced by 50%.

This Circular takes effect from January 01, 2022, until the end of June 30, 2022.

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Effect status: Known

THE MINISTRY OF FINANCE

_______

No. 120/2021/TT-BTC

THE SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom – Happiness

________________________

Hanoi, December 24, 2021

CIRCULAR

Prescribing the rates of a number of charges and fees aiming to support and remove difficulties for subjects affected by 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 furtherance of the Government’s Resolution No. 63/NQ-CP dated June 29, 2021 on key tasks and solutions for sustainable economic growth promotion, disbursement of public investment capital and export in the last months of 2021 and the beginning of 2022; direction of the Prime Minister in the Official Dispatch No. 8374/VPCP-KTTH dated November 15, 2021 on reviewing and reducing charges and fees aiming to remove difficulties for subjects affected by the Covid-19 pandemic;

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

The Minister of Finance promulgates the Circular prescribing the rates of a number of charges and fees aiming to support and remove difficulties for subjects affected by the Covid-19 pandemic.

Article 1. Rates of a number of charges and fees aiming to support and remove difficulties for subjects affected by the Covid-19 pandemic

1. From January 1, 2022 through June 30, 2022, the rates of a number of charges and fees shall be specified as follows:

No.	Name of charges and fees	Rates
1	Charges for exploitation and use of environmental data	Equaling 70% of the charge rates provided in the rate table of the charges for exploitation and use of environmental data promulgated together with the Circular No. 22/2020/TT-BTC dated April 10, 2020 of the Minister of Finance prescribing the rates, collection, remittance, management and use of charges for exploitation and use of environmental data.
2	a) Fees for grant of licenses for establishment and operation of banks	Equaling 50% of the fee rates provided at Point a, Section 1, of the fee rate table specified in Clause 1, Article 4 of the Circular No. 150/2016/TT-BTC dated October 14, 2016 of the Minister of Finance prescribing the rates, collection and remittance of fees for grant of licenses for establishment and operation of credit institutions; licenses for establishment of branches of foreign banks, representative offices of foreign credit institutions or other foreign organizations engaged in banking activities; and licenses for provision of intermediary payment services to non-bank institutions.
2	b) Fees for grant of licenses for establishment and operation of non-bank credit institutions	Equaling 50% of the fee rates provided at Point b, Section 1 of the fee rate table specified in Clause 1, Article 4 of the Circular No. 150/2016/TT-BTC.
3	a) Fee for grant of construction capacity certificates to organizations b) Fee for grant of construction capacity certificates to individuals	Equaling 50% of the fee rates specified in Clause 1, Article 4 of the Circular No. 172/2016/TT-BTC dated October 27, 2016 of Minister of Finance prescribing the rates, collection and remittance of fees for grant of construction permits
4	a) Charge for appraisal of construction investment projects	Equaling 50% of the charge rates provided in Section 1 of the rate table of the charge for appraisal of construction investment projects, charge for appraisal of base designs promulgated together with the Circular No. 209/2016/TT-BTC dated November 10, 2016 of the Minister of Finance prescribing the rates, collection, management and use of the charge for appraisal of construction investment projects and charge for appraisal of base designs.
4	b) Charge for appraisal of base designs	Equaling 50% of the charge rates provided in Section 2 of the rate table of the charge for appraisal of construction investment projects and charge for appraisal of base designs promulgated together with the Circular No. 209/2016/TT-BTC.
5	a) Charge for appraisal of technical designs b) Charge for appraisal of construction cost estimates	Equaling 50% of the charge rates provided in the charge rate table promulgated together with the Circular No. 210/2016/TT-BTC dated November 10, 2016 of the Minister of Finance prescribing the rates, collection, remittance, management and use of the charge for appraisal of technical designs, construction cost estimates.
6	a) Charge for appraisal for grant of international tour operator licenses and domestic tour operator licenses	Equaling 50% of the charge rates specified in Clause 1, Article 4 of the Circular No. 33/2018/TT-BTC dated March 30, 2018 of the Minister of Finance prescribing the rates, collection, remittance and management of the charge for appraisal for grant of international tour operator licenses and domestic tour operator licenses; charge for appraisal for issuance of tour guide cards; fee for grant of licenses for establishment of representative offices in Vietnam of foreign tour service providers.
6	b) Charge for appraisal for issuance of tour guide cards	Equaling 50% of the charge rates specified in Clause 2, Article 4 of the Circular No. 33/2018/TT-BTC.
7	Charge for appraisal for grant of licenses for exploration, exploitation and use of water resources; practice of groundwater drilling by central agencies	Equaling 80% of the charge rates provided in the rate table of the charge for appraisal for grant of licenses for exploration, exploitation and use of water resources; practice of groundwater drilling; and discharge of wastewater into receiving waters promulgated together with the Circular No. 270/2016/TT-BTC dated November 14, 2016 of the Minister of Finance prescribing the rates, collection, remittance, management and use of the charge for appraisal for grant of licenses for exploration, exploitation and use of water resources; discharge of wastewater into receiving waters and practice of groundwater drilling by central agencies.
8	Charge for exploitation and use of hydro-meteorological information and data	Equaling 70% of the charge rates provided in the rate table of the charge for exploitation and use of hydro-meteorological information and data promulgated together with the Circular No. 197/2016/TT-BTC dated November 8, 2016 of the Minister of Finance prescribing the rates, collection, remittance, management and use of charges for exploitation and use of hydro-meteorological information and data.
9	a) Charges and fees in the field of securities (except 2 charges and fees provided at Points b and c below)	Equaling 50% of the charge and fee rates provided in the rate table of charges and fees in the field of securities promulgated together with the Circular No. 272/2016/TT-BTC dated November 14, 2016 of the Minister of Finance prescribing the rates, collection, remittance, management and use of charges and fees in the field of securities.
	b) Fee for grant, renewal and re-grant of securities practice certificates to securities practitioners working at securities companies, securities investment fund management companies and securities investment companies	Applying the fee rate provided at Point 20, Section I of the rate table of charges and fees in the field of securities promulgated together with the Circular No. 272/2016/TT-BTC.
	c) Charge for supervision of securities activities	Applying the charge rate provided at Point 2, Section II of the rate table of charges and fees in the field of securities promulgated together with the Circular No. 272/2016/TT-BTC.
10	a) Charge for appraisal of contents of non-commercial documents for grant of publication permits	Equaling 50% of the charge rates specified in Clause 1, Article 4 of the Circular No. 214/2016/TT-BTC dated November 10, 2016 of the Minister of Finance prescribing the rates, collection, remittance, management and use of the charge for appraisal of contents of non-commercial documents for grant of publication permits, fee for grant of import permits for non-commercial publications and fee for registration of import of commercial publications.
	b) Fee for grant of import permits for non-commercial publications	Equaling 50% of the fee rate specified in Clause 2, Article 4 of the Circular No. 214/2016/TT-BTC.
	c) Fee for registration of import of commercial publications	Equaling 50% of the fee rate specified in Clause 3, Article 4 of the Circular No. 214/2016/TT-BTC.
11	a) Charge for appraisal for dealing in commercial goods and services restricted from business; charge for appraisal for dealing in commercial goods and services subject to conditional business applicable to business entities being organizations or enterprises; charge for appraisal for dealing in commercial goods and services subject to conditional business applicable to business entities being business households or individuals;
	a.1) In centrally run cities and provincial-level cities and towns	Equaling 50% of the charge rates specified at Points a, b and c, Clause 1, Article 4 of the Circular No. 168/2016/TT-BTC dated October 26, 2016 of the Minister of Finance prescribing the rates, collection, remittance, management and use of the charge for appraisal of dealing in commercial goods and services restricted from business or subject to conditional business, and fees for grant of licenses for establishment of commodity exchanges.
	a.2) In other areas	Equaling 50% of the charge rates specified at Point a.1 of ordinal number 11.
	b) Fee for grant of licenses for establishment of commodity exchanges
	b.1) In centrally run cities and provincial-level cities and towns	Equaling 50% of the fee rates specified at Point d, Clause 1, Article 4 of the Circular No. 168/2016/TT-BTC.
	b.2) In other areas	Equaling 50% of the fee rates respectively provided at Point b.1 of ordinal number 11.
12	Charge for registration (certification) of use of foreign article number codes and barcodes	Equaling 50% of the charge rates specified in Clause 2, Article 4 of the Circular No. 232/2016/TT-BTC dated November 11, 2016 of the Minister of Finance prescribing the rates and collection, remittance, management and use of charges for grant of article number codes and barcodes.
13	Industrial property-related fees	Equaling 50% of the charge rates provided in Section A of the rate table of industrial property-related charges and fees promulgated together with the Circular No. 263/2016/TT-BTC dated November 14, 2016 of the Minister of Finance prescribing the rates and collection, remittance, management and use of industrial property-related charges and fees.
14	Charge for transfer of the right to exploit airports and aerodromes	Equaling 90% of the charge rates specified in Article 4 of the Circular No. 247/2016/TT-BTC dated November 11, 2016 of the Minister of Finance prescribing the rates and collection, remittance, management and use of the charge for transfer of the right to exploit airports and aerodromes
15	a) Fee for arrival/departure flights to/from Vietnamese airports	Equaling 90% of the fee rates specified in Clause 1, Article 4 of the Circular No. 194/2016/TT-BTC dated November 8, 2016 of the Minister of Finance prescribing the rates, collection and remittance of the customs charge and fee for arrival/departure flights to/from Vietnamese airports.
15	b) Customs charges for foreign flights to Vietnamese airports	Equaling 90% of the charge rates specified in Clause 2, Article 4 of the Circular No. 194/2016/TT-BTC.
16	a) Charge for appraisal for grant of certificates, permits, and certifications in civil aviation activities; and grant of permits for exit from and entry into restricted areas in airports and aerodromes (except the items provided in Nos. 4.1, 4.2, 4.3, 4.4, 4.5.1, 5 and 6, Section VI, Part A of the rate table of charges and fees in the aviation sector promulgated together with the Circular No. 193/2016/TT-BTC which will be collected at the rates equaling those provided in Section VI, Part A of the rate table).	Equaling 80% of the charge rates provided in Section VI, Part A of the rate table of charges and fees in the aviation sector promulgated together with the Circular No. 193/2016/TT-BTC dated November 8, 2016 of the Minister of Finance, prescribing the rates, and collection, remittance, management and use of charges and fees in the aviation sector.
16	b) Charge for registration of secured transactions for aircraft (except the items provided in No. 4, Section VIII, Part A of the rate table of charges and fees in the aviation sector promulgated together with the Circular No. 193/2016/TT-BTC which will be collected at the rates equaling those provided in Section VIII, Part A of the rate table).	Equaling 80% of the charge rates provided in Section VIII, Part A of the rate table of charges and fees in the aviation sector promulgated together with the Circular No. 193/2016/TT-BTC.
17	a) Charge for registration of secured transactions	Equaling 80% of the charge rates provided at Points a, b, and d, Section 1 of the charge rate table specified in Article 4 of the Circular No. 202/2016/TT-BTC dated November 9, 2016 of the Minister of Finance prescribing the rates, and collection, remittance, management and use of charges and fees related to registration of secured transactions; and equaling 80% of the charge rates provided at Points c and dd, Section 1 of the charge rate table specified in Article 1 of the Circular No. 113/2017/TT-BTC dated October 20, 2017 of the Minister of Finance amending and supplementing a number of articles of the Circular No. 202/2016/TT-BTC.
	b) Charge for provision of information on secured transactions with collaterals being movable assets (except aircraft) or seagoing vessels	Equaling 80% of the charge rate provided in Section 2 of the charge rate table specified in Article 4 of the Circular No. 202/2016/TT-BTC.
18	Charge for appraisal of business conditions in technical inspection of occupational safety; and training in occupational safety and health	Equaling 70% of the charge rates specified in Article 1 of the Circular No. 110/2017/TT-BTC dated October 20, 2017 of the Minister of Finance amending and supplementing the rate table of the charge for appraisal of business conditions in technical inspection of occupational safety and training in occupational safety and health promulgated together with the Circular No. 245/2016/TT-BTC dated November 11, 2016 of the Minister of Finance prescribing the rates, collection, remittance, management and use of the charge for appraisal of business conditions in technical inspection of occupational safety and training in occupational safety and health
19	a) Fee for grant of permits for sending of guest workers abroad to work for a definite term	Equaling 50% of the fee rates provided in Section 1 of the charge and fee rate table specified in Article 4 of the Circular No. 259/2016/TT-BTC dated November 11, 2016 of the Minister of Finance prescribing the rates, and collection, remittance, management and use of the charge for verification of papers and documents and fee for grant of permits for sending guest workers abroad to work for a definite term
19	b) Charge for verification of papers and documents upon request of domestic organizations and individuals	Equaling 50% of the charge rates provided in Section 3 of the rate table specified in Article 4 of the Circular No. 259/2016/TT-BTC.
20	a) Fee for grant of protection titles and certificates of registration of industrial property rights transfer contracts	Equaling 50% of the fee rates provided in Point l, Section I of the rate table of charges and fees in the field of cultivation and forest tree cultivars promulgated together with the Circular No. 207/2016/TT-BTC dated November 9, 2016 of the Minister of Finance prescribing the rates, and collection, remittance, management and use of charges and fees in the field of cultivation and forest tree cultivars.
	b) Fee for submission of a registration application for protection of intellectual property rights	Equaling 50% of the fee rate provided at Point 2, Section I of the rate table of charges and fees in the field of cultivation and forest tree cultivars promulgated together with the Circular No. 207/2016/TT-BTC.
	c) Fee for grant of industrial property representation service-practicing certificates, publication and recording of industrial property representatives	Equaling 50% of the fee rate provided at Point 3, Section I of the rate table of charges and fees in the field of cultivation and forest tree cultivars promulgated together with the Circular No. 207/2016/TT-BTC.
	d) Charge for protection of plant varieties: d.1) Maintenance of validity of plant variety protection titles: From the 1^st year to the 3^rd year; from the 4^th year to the 6^th year; and from the 7^th to the 9^th year d.2) Maintenance of validity of plant variety protection titles: From the 10^th year to the 15^th year; from the 16^th year to the expiry date of the protection titles	Equaling 80% of the corresponding charge rates provided at Point 3, Section III of the rate table of charges and fees in the field of cultivation and forest tree cultivars promulgated together with the Circular No. 207/2016/TT-BTC. Equaling 70% of the corresponding charge rates provided at Point 3, Section III of the rate table of charges and fees in the field of cultivation and forest tree cultivars promulgated together with the Circular No. 207/2016/TT-BTC.
21	Fee for issuance of passports, laissez-passer, exit permits, and AB stamps	Equaling 80% of the fee rates provided in Section I of the charge and fee rate table promulgated together with the Circular No. 25/2021/TT-BTC dated April 7, 2021 of the Minister of Finance 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	a) Fee for grant of firecracker management permits	Equaling 80% of the fee rate provided in Section III of the charge and fee rate table specified in Article 1 of the Circular No. 23/2019/TT-BTC dated April 19, 2019 of the Minister of Finance amending and supplementing a number of articles of the Circular No. 218/2016/TT-BTC dated November 10, 2016 of the Minister of Finance prescribing the rates, and collection, remittance, management and use of the charge for appraisal of security-related conditions; charge for testing for grant of certificates of security operations; fee for grant of firecracker management permits; and fee for grant of permits for management of weapons, explosives and supporting tools.
	b) Fee for grant of permits for management of weapons, explosives and supporting tools	Equaling 80% of the fee rates provided in Section IV of the charge and fee rate table specified in Article 1 of the Circular No. 23/2019/TT-BTC.
23	a) Charge for settlement of independent requests of persons with related rights and obligations	Equaling 50% of the charge rates specified at Point a, Clause 2, Article 4 of the Circular No. 58/2020/TT-BTC dated June 12, 2020 of the Minister of Finance prescribing the rates, and collection, remittance, management and use of charges for handling competition cases.
23	b) Charge for appraisal of dossiers of enjoyment of immunities in handling of competition cases	Equaling 50% of the charge rate specified at Point b, Clause 2, Article 4 of the Circular No. 58/2020/TT-BTC.
24	Charge for inspection of fire prevention and fighting equipment	Equaling 50% of the charge rates provided in the rate table of the charge for inspection of fire prevention and fighting equipment promulgated together with the Circular No. 02/2021/TT-BTC dated January 8, 2021 of the Minister of Finance prescribing the rates, and collection, remittance, management and use of the charge for appraising fire prevention and fighting equipment.
25	Charge for appraisal for approval of fire prevention and fighting designs	Equaling 50% of the charge rate specified in Article 5 and provided in the Table of rates for calculation of the charge for appraisal for approval of fire prevention and fighting designs promulgated together with the Circular No. 258/2016/TT-BTC dated November 11, 2016 of the Minister of Finance prescribing the rates, and collection, remittance, management and use of the charge for appraisal for approval of fire prevention and fighting designs.
26	Fee for issuance of citizen’s identity cards	Equaling 50% of the fee rate specified in Article 4 of the Circular No. 59/2019/TT-BTC dated August 30, 2019 of the Minister of Finance prescribing the rates, and collection, remittance, management and use of the fee for grant of citizen’s identity cards.
27	Charges in the health sector	Equaling 70% of the charge rates specified in Article 1 of the Circular No. 11/2020/TT-BTC dated February 20, 2020 of the Minister of Finance amending and supplementing a number of articles of the Circular No. 278/2016/TT-BTC dated November 14, 2016 of the Minister of Finance prescribing the rates, and collection, remittance, management and use of charges in the health sector; and equaling 70% of the charge rates provided in Section II; Section III; Points 2, 3, 5, 6, 7, 8, and 9, Section IV; and Section V of the Table of the charge rates in the health sector promulgated together with the Circular No. 278/2016/TT-BTC.
28	Road tolls applicable to:
	a) Commercial vehicles of transport business enterprises, cooperatives, and households; a.1) Commercial passenger vehicles (passenger cars, buses for mass transit) a.2) Trucks, special-use cars, and trailers	Equaling 70% of the charge rates provided at Points 1, 2, 3, 4 and 5, Section 1, Appendix I of the Table of road toll rates promulgated together with the Circular No. 70/2021/TT-BTC dated August 12, 2021 of the Minister of Finance prescribing the rates, and collection, remittance, exemption, management, and use of road tolls. Equaling 90% of the charge rates provided at Points 2, 3, 4, 5, 6, 7 and 8, Section 1 of the Table of road toll rates promulgated together with the Circular No. 70/2021/TT-BTC.
	b) Vehicles for driving practice, examination (except for vehicles that are not subject to charges specified at Point dd, Clause 2, Article 2 of the Circular No. 70/2021/TT-BTC) of driver training institutions, driving examination centers	Equaling 70% of the charge rate specified in Section 1 of Table of road toll rates promulgated together with the Circular No. 70/2021/TT-BTC.
29	Charges in food safety	Equaling 90% of the charge rates provided in the rate table of charges in food safety promulgated together with the Circular No. 67/2021/TT-BTC dated August 5, 2021 of the Minister of Finance prescribing the rates, collection, remittance, management and use of charges in food safety.
30	Charge for appraisal of conditional business in the fields of aquatic feed and aquaculture environment treatment products	Equaling 90% of the charge rates provided at Point 3, Section II of the rate table of charges and fees in the field of quality management of supplies for aquaculture promulgated together with the Circular No. 284/2016/TT-BTC dated November 14, 2016 of the Minister of Finance prescribing the rates, and collection, remittance, management and use of charges and fees in the field of quality management of supplies for aquaculture.
31	Charges for use of railway infrastructure	Equaling 50% of the charge rates specified in Article 3 of the Circular No. 295/2016/TT-BTC dated November 15, 2016 of the Minister of Finance prescribing the rates, collection, remittance of charges for use of railway infrastructure
32	Charges for assessment and grant of licenses for trading of civil cryptographic products and services, certificates of standard conformity of civil cryptographic products, certificates of technical-regulation conformity of civil cryptographic products	Equaling 80% of the charge rates specified in Sections I and II of the rate table of charges and fees, promulgated together with the Circular No. 249/2016/TT-BTC dated November 11, 2016 of the Minister of Finance prescribing the rates, collection, remittance, management and use of charges for assessment and grant of licenses for trading of civil cryptographic products and services, certificates of standard conformity of civil cryptographic products, certificates of technical-regulation conformity of civil cryptographic products and fees for grant of import license for civil cryptographic products.
33	Charges in animal husbandry	Equaling 50% of the charge rates specified in the rate table of animal husbandry-related charges and fees promulgated together with the Circular No. 24/2021/TT-BTC dated March 31, 2021 of the Minister of Finance prescribing the rates, collection, remittance, management and use of charges in animal husbandry.
34	a) Fees for grant of quarantine certificates for terrestrial animal and animal products; aquatic animals imported, in transit, temporarily imported for re-export (including bonded warehouses) and border-gate transfer	Equaling 50% of the fee rates specified at Point 1, Section I of the rate table of charges and fees in the animal health work attached together with the Circular No. 101/2020/TT-BTC dated November 23, 2020 of the Minister of Finance prescribing the rates and collection, remittance, management of charges and fees in the animal health work.
	b) Fees for grant of veterinary service practice certificates	Equaling 50% of the fee rates specified at Point 2, Section I of the rate table of charges and fees in the animal health work attached together with the Circular No. 101/2020/TT-BTC.
	c) Charges for animal quarantine (for the activities of clinical check of poultry)	Equaling 50% of the charge rates specified at Point 1.4, Section III of the rate table of charges and fees in the animal health work attached together with the Circular No. 101/2020/TT-BTC.
35	Fees for issuance of certificates of technical safety and environmental protection for motorized vehicles and special-use vehicles	Equaling 50% of the fee rates specified at Point 4 of the fee rate table promulgated together with the Circular No. 199/2016/TT-BTC dated November 8, 2016 of the Minister of Finance prescribing the rates, collection, remittance, management and use of fees for issuance of certificates of quality assurance and technical safety for machines, equipment and means of transport subject to strict safety requirements.
36	Charges for radio frequency use for land mobile service (land mobile telecommunications network for private messaging and private telecommunication networks using frequencies in the mobile service, trunked land mobile telecommunications networks)	Equaling 80% of the charge rates specified at Points 3.1 and 3.2, Clause 3, Section II, Part B of the fee rate table for licensing the radio frequency use and charges for radio frequency use promulgated together with the Circular No. 265/2016/TT-BTC dated November 14, 2016 of the Minister of Finance, prescribing the rates, collection, remittance, management and use of fees for licensing the radio frequency use and charges for radio frequency use.
37	Charge for notification of accidents or incidents on inland waterways	Equaling 50% of the fee rate specified at Point 3, Clause 1, Article 4 of the Circular No. 248/2016/TT-BTC dated November 11, 2016 of the Minister of Finance prescribing the rates and collection, remittance, management and use of charges and fees applicable at seaports and inland ports and wharves.

a) For road tolls specified in No. 28 in the above table:

- For a vehicle which starts to be used for transport business during the effective period of this Circular, the time of application of the charge rate specified in this Circular will be counted from the date such vehicle is recorded in the Inspection Management Program of the Vietnam Register as a commercial vehicle.

- For a vehicle for which road toll has been paid at the rate prescribed in the Circular No. 70/2021/TT-BTC for the effective period of this Circular, the vehicle owner shall have the difference between the toll amount calculated at the rate prescribed in the Circular No. 70/2021/TT-BTC and that calculated at the rate prescribed in this Circular offset against the payable toll amount of the subsequent toll payment period. The concerned register unit shall calculate the toll amount to be offset against the payable amount of the subsequent period for the vehicle owner.

b) For charge for radio frequency use specified in No. 36 in the above table: In case organizations and individuals have paid charges according to the charge rates specified in the Circular No. 265/2016/TT-BTC for the effective period of this Circular, organizations and individuals shall have the difference between the toll amount calculated at the rate prescribed in Circular No. 265/2016/TT-BTC and that calculated at the rate prescribed in this Circular offset against the payable charge amount of the subsequent charge payment period The charge-collecting organization shall be responsible for calculate the charge amount to be offset against the payable amount of the subsequent period for organizations and individuals.

c) The Circulars referred to in the above Table are collectively called original Circulars

2. From July 1, 2022, the charge and fee rates provided in the above Table must comply with original Circulars and amending, supplementing and replacing Circulars (if any).

3. Apart from the charge and fee rates provided in the above Table, other contents on the scope of regulation, subjects of application; organization of charge and fee collection; fee and charge payers; cases entitled to exemption from charge and fee payment; declaration and payment of charges and fees; charge and fee rates; charge and fee management and use; charge and fee receipts, publication of regulations on charge and fee collection, and other related contents not yet mentioned in this Circular must comply with 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 1, 2022, until the end of June 30, 2022.

2. In case legal documents referred to in this Circular are amended, supplemented, or replaced, the amending, supplementing or replacing legal documents shall prevail.

3. During implementation, if any problems arise, organizations and individuals are requested to promptly report them to the Ministry of Finance for further study and guidance./.

FOR THE MINISTER

DEPUTY MINISTER

Vu Thi Mai

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