THE MINISTRY OF FINANCE _______________ No. 152/2026/TT-BTC | THE SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness _________________ Ha Noi, October 9, 2026 |
CIRCULAR
Providing for rates, and the collection and remittance of charges and fees in the field of cybersecurity
Pursuant to Law No. 97/2015/QH13 on Charges and Fees;
Pursuant to Law No. 89/2025/QH15 on the State Budget;
Pursuant to Law No. 108/2025/QH15 on Tax Administration;
Pursuant to Law No. 116/2025/QH15 on Cybersecurity;
Pursuant to Law No. 68/2006/QH11 on Standards and Technical Regulations, which is amended and supplemented by Law No. 70/2025/QH15;
Pursuant to the Government’s Decree No. 91/2020/ND-CP, on fighting spam messages, spam emails and spam calls;
Pursuant to the Government’s Decree No. 362/2025/ND-CP, detailing a number of articles, and providing measures to organise and guide the implementation, of the Law on Charges and Fees;
Pursuant to the Government’s Decree No. 347/2025/ND-CP, providing for administrative procedures in the field of the State Treasury;
Pursuant to the Government’s Decree No. 252/2026/ND-CP, detailing a number of articles, and providing measures to organise and guide the implementation, of the Law on Tax Administration;
Pursuant to the Government’s Decree No. 332/2026/ND-CP, providing for trading in cybersecurity products and services;
Pursuant to the Government’s Decree No. 376/2026/ND-CP, defining the functions, tasks, powers and organisational structure of the Ministry of Finance;
At the proposal of the Director of the Department for Management and Supervision of Tax, Fees and Charges Policies.
Article 1. Scope of regulation, subjects of application
1. This Circular provides for rates, and the collection and remittance of charges and fees in the field of cybersecurity, including appraisal charge for grant of cybersecurity product and service trading licences, charge for appraisal and certification of conformity with cybersecurity standards or technical regulations, fees for grant of cybersecurity product import licences, fee for issuance of sender ID for online advertising (fee for grant of sender ID certificates for online advertising).
2. This Circular applies for charge and fee payers, charge- and fee-collecting organisations, and other organisations and individuals involved in the collection and remittance of charges and fees in the field of cybersecurity.
Article 2. Charge and fee payers
1. Organisations and individuals that submit dossiers of request for appraisal of the grant of cybersecurity product and service trading licences; appraisal and certification of conformity with cybersecurity standards or technical regulations; grant of cybersecurity product import licences shall pay charges and fees specified in this Circular;
2. Organisations and individuals that are granted sender ID certificates for online advertising shall pay charges and fees specified in this Circular.
Article 3. Charge- and fee-collecting organisations
State agencies competent to appraise the grant of cybersecurity product and service trading licences; appraise and certify the conformity with cybersecurity standards or technical regulations; grant cybersecurity product import licences; grant sender ID certificates for online advertising shall be charge- and fee-collecting organisations as specified in this Circular.
Article 4. Charge and fee rates
Charge and fee rates are provided in the List of charges and fees in the field of cybersecurity promulgated together with this Circular.
Article 5. Declaration, remittance and account-finalisation of charges and fees
1. Charge and fee payers shall remit charges and fees into the state budget in the forms provided in Clause 1, Article 3 of Decree No. 362/2025/ND-CP, detailing a number of articles, and providing measures to organise and guide the implementation, of the Law on Charges and Fees.
2. Charge- and fee-collecting organisations shall remit 100% of the collected charges and fees, including interest (if any) accrued on the balances of relevant accounts during the collection of fees and charges, into the state budget according to the chapters and sub-items of the current State Budget Index System. Funds for covering expenses for service provision and charge and fee collection shall be allocated from the state budget in the budget estimates of charge- and fee-collecting organisations in compliance with the regimes and norms for state budget expenditures specified by law. Charge- and fee-collecting organisations shall declare and remit charges and fees and carry out account-finalisation under Clause 3, Article 3 of Decree No. 362/2025/ND-CP.
Article 6. Organisation of implementation
1. This Circular takes effect on October 9, 2026.
2. Circular No. 269/2016/TT-BTC, providing for rates, and the collection, remittance, management and use of charges and fees in the field of information security, ceases to be effective on the effective date of this Circular.
3. For dossiers of request for appraisal of the grant of cybersecurity product and service trading licences; appraisal and certification of conformity with cybersecurity standards or technical regulations; grant of cybersecurity product import licences; or grant of sender ID certificates for online advertising, which have been submitted to competent state agencies before the effective date of this Circular but for which charges and fees have not yet been paid, charge- and fee-collecting organisations shall collect charges and fees in accordance with this Circular.
4. Other contents relating to the declaration, collection, remittance and publicisation of the collection of charges and fees not specified in this Circular must comply with Law No. 97/2015/QH13 on Charges and Fees; Law No. 108/2025/QH15 on Tax Administration, and Decree No. 252/2026/ND-CP, detailing a number of articles, and provide measures to organise and guide the implementation, of the Law on Tax Administration; Decree No. 362/2025/ND-CP; and Decree No. 347/2025/ND-CP, providing for administrative procedures in the field of the State Treasury.
5. In case documents referred to in this Circular are amended, supplemented or replaced, the amending, supplementing and replacing documents shall prevail.
6. Any problems arising in the course of implementation should be promptly reported to the Ministry of Finance for study and guiding for supplementation.-
For the Minister of Finance
Deputy Finance Minister
CAO ANH TUAN
* The Appendix to this Circular is not translated.
Vietnamese
