Circular 126/2026/TT-BTC actual expenses for printing, duplicating, photocopying, sending information under Clause 2 Article 25 Law on Access to Information 01/2026/QH16
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ATTRIBUTE
| 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: | 126/2026/TT-BTC | Signer: | Ta Anh Tuan |
| Type: | Circular | Expiry date: | Updating |
| Issuing date: | 24/08/2026 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Fields: | Tax - Fee - Charge, Information - Communications |
The Effect status of this document is known.This feature is available to Advanced account holders. Please log in to a subscriber account to view Effect status. Don’t have an account? Register here
THE MINISTRY OF FINANCE | THE SOCIALIST REPUBLIC OF VIETNAM |
CIRCULAR
Detailing the actual expenses for printing, duplicating, photocopying or sending information under Clause 2, Article 25 of the Law on Access to Information No. 01/2026/QH16
Pursuant to the Law on Access to Information No. 01/2026/QH16;
Pursuant to the Law on the State Budget No. 89/2025/QH15;
Pursuant to the Government’s Decree No. 29/2025/ND-CP dated February 24, 2025, defining the functions, tasks, powers and organizational structure of the Ministry of Finance, amended and supplemented under Decree No. 166/2025/ND-CP;
At the proposal of the Director of the Department of Legal Affairs;
The Minister of Finance hereby promulgates the Circular detailing the actual expenses for printing, duplicating, photocopying or sending information under Clause 2, Article 25 of the Law on Access to Information No. 01/2026/QH16.
Article 1. Scope of regulation
This Circular details the actual expenses for printing, duplicating, photocopying or sending information under Clause 2, Article 25 of the Law on Access to Information No. 01/2026/QH16.
Article 2. Subjects of application
1. Organizations and individuals requesting information.
2. State agencies and public non-business units tasked to provide basic and essential public non-business services.
3. Other organizations and individuals involved in the provision of information.
Article 3. Expenses for provision of information
1. Expenses for printing, duplicating, and photocopying information shall be collected at the rates specified in the Appendix to this Circular.
2. Expenses for sending information at request shall be collected at the charge rates for services of receiving and sending dossiers for processing administrative procedures and services of returning results of processing administrative procedures via pubic postal service, or at the expenses for sending postal articles or by express delivery in accordance with applicable regulations.
3. Persons request information under Points a and c, Clause 1, Article 23 of the Law on Access to Information No. 01/2026/QH16 are not required to pay such expenses.
Article 4. Collection, remittance, estimation, finalization, management and use of expenses for provision of information
1. The collection, remittance, estimation, finalization, management and use of expenses for printing, duplicating, photocopying or sending information shall comply with the laws on the state budget, public non-business units, access to information and relevant laws.
2. Amounts collected from expenses for printing, duplicating, photocopying or sending information shall be accounted for under the Chapter of the state agency providing information, Sub-item 4949 “Other revenues (including debt collection revenues not recorded under debt collection sub-items)” of Item 4900 “Other revenues” as prescribed in the Minister of Finance’s Circular No. 130/2025/TT-BTC dated December 24, 2025, on the State Budget Index System.
Article 5. Transitional provisions
Persons who have sent request for information provision to the state agency before the effective date of this Circular but not yet received the results, may continue to pay expenses for printing, duplicating, photocopying or sending information at the rates specified in the Minister of Finance’s Circular No. 46/2018/TT-BTC dated May 14, 2018, detailing actual expenses for printing, copying, photocopying and sending information under Clause 2, Article 12 of the Law on Access to Information.
Article. Effect
1. This Circular takes effect from September 01, 2026.
2. This Circular replaces the Minister of Finance’s Circular No. 46/2018/TT-BTC dated May 14, 2018, detailing actual expenses for printing, copying, photocopying and sending information under Clause 2, Article 12 of the Law on Access to Information.
3. In case any legal documents cited in this Circular are amended, supplemented or replaced, the new ones shall prevail.
4. Any difficulties arising in the course of implementation should be reported to the Ministry of Finance for study, consideration and settlement./.
For the Minister
Deputy Minister
TA ANH TUAN
Appendix
EXPENSES FOR PRINTING, DUPLICATING, AND PHOTOCOPYING INFORMATION
(Attached to the Minister of Finance’s Circular No. 126/2026/TT-BTC
dated August 24, 2026)
No. | Work performed | Unit of calculation | Rate (VND) |
1 | Duplicating and photocopying (hereinafter referred to as photocopying) paper documents (inclusive of materials) |
|
|
1.1 | Black-and-white photocopying | A4 page | 3,000 |
1.2 | Color photocopying | A4 page | 18,000 |
2 | Printing from original films or photographs (inclusive of materials) |
|
|
2.1 | Size of up to 15x21 cm | 36,000 | |
2.2 | Size from 20x25 cm to 20x30 cm | 54,000 | |
2.3 | Size from 25x35 cm to 30x40 cm | 135,000 | |
3 | Reproduction of audio-recorded materials (exclusive of materials) | Minute of listening | 27,000 |
4 | Reproduction of cinematographic films (exclusive of materials) | Minute of screening | 54,000 |
5 | Printing of digitized documents (full text of documents - level-1 information) |
|
|
5.1 | - Black-and-white printing (inclusive of materials) | A4 page | 2,000 |
5.2 | - Color printing (inclusive of materials) | A4 page | 14,000 |
| - The expense rate for printing or photocopying A3-size documents is twice the expense rate for printing or photocopying A4-size documents; - The expense rate for printing or photocopying A2-size documents is four times the expense rate for printing or photocopying A4-size documents; - The expense rate for printing or photocopying A1-size documents is eight times the expense rate for printing or photocopying A4-size documents; - The expense rate for printing or photocopying A0-size documents is sixteen times the expense rate for printing or photocopying A4-size documents. | ||
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