Circular 156/2026/TT-BTC charge rates for exploitation and use of information in the National Synthetic Database

CIRCULAR

Providing for the rates, reduction, collection and remittance of the charge for exploitation and use of information in the National Synthetic Database

Pursuant to the Law on Charges and Fees No. 97/2015/QH13;

Pursuant to the Law on Data No. 60/2024/QH15;

Pursuant to the Law on E-Transactions No. 20/2023/QH15;

Pursuant to the Law on the State Budget No. 89/2025/QH15;

Pursuant to the Law on Tax Administration No. 108/2025/QH15;

Pursuant to Decree No. 362/2025/ND-CP detailing a number of articles of, and measures for the implementation of, the Law on Charges and Fees;

Pursuant to Decree No. 165/2025/ND-CP of the Government detailing a number of articles and measures for the implementation of the Law on Data;

Pursuant to Decree No. 194/2025/ND-CP of the Government detailing a number of articles of the Law on E-Transactions regarding national databases, data connection and sharing, open data serving electronic transactions of state agencies;

Pursuant to Decree No. 278/2025/ND-CP of the Government prescribing mandatory data connection and sharing among agencies within the political system;

Pursuant to Decree No. 252/2026/ND-CP of the Government detailing a number of articles of, and providing measures for the implementation of, the Law on Tax Administration;

Pursuant to Decree No. 254/2026/ND-CP of the Government detailing a number of articles of, and providing measures for organization and guidance for the implementation of, the Law on Tax Administration No. 108/2025/QH15 concerning electronic invoices and electronic documents;

Pursuant to Decree No. 347/2025/ND-CP of the Government providing for administrative procedures in the field of the State Treasury;

Pursuant to Decree No. 376/2026/ND-CP of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the Director-General of the Department of Tax, Fees and Charges Policies;

The Minister of Finance promulgates the Circular providing for the rates, reduction, collection and remittance of the charge for exploitation and use of information in the National Synthetic Database.

Article 1. Scope of regulation and subjects of application

1. This Circular prescribes the rates, reduction, collection, and remittance of the charge for exploitation and use of information in the National Synthetic Database.

2. This Circular applies to charge payers, organizations collecting charges for exploitation and use of information in the National Synthetic Database, and other organizations and individuals relevant to the collection and remittance of charges for exploitation and use of information in the National Synthetic Database.

Article 2. Charge payers and charge-collecting organizations

1. Organizations and individuals that request the exploitation and use of information in the National Synthetic Database in accordance with law shall pay the charge for exploitation and use of information in the National Synthetic Database as prescribed in this Circular, except for cases not subject to charge payment under the laws on data and e-transactions.

2. The National Data Center shall collect charge in accordance with this Circular.

Article 3. Charge rates

1. From the effective date of this Circular until the end of December 31, 2028, the charge rate for exploitation and use of information in the National Synthetic Database shall be VND 300/data field.

2. From January 01, 2029 onward, the charge rate for exploitation and use of information in the National Synthetic Database shall be VND 600/data field.

Article 4. Cases eligible for charge reduction

1. Individuals exploiting and using information in the National Synthetic Database are entitled to a 50% reduction of the charge rate prescribed in Article 3 of this Circular when falling into any of the following cases:

a) Children as prescribed by the law on children;

b) Individuals belonging to poor households as prescribed by the law on poverty standards;

c) The elderly as prescribed by the law on the elderly;

d) Persons with disabilities as prescribed by the law on persons with disabilities;

dd) Persons with meritorious services to the revolution in accordance with the law on incentives for persons with meritorious services to the revolution;

e) Ethnic minority people in communes with extremely difficult socio-economic conditions as prescribed by law.

2. An individual falling into two or more of the cases specified in Clause 1 of this Article shall only be entitled to a 50% reduction of the charge rate for exploitation and use of information in the National Synthetic Database.

Article 5. Declaration, collection, payment, account-finalization and refund of charge

1. Charge payers shall remit charge amounts to the state budget in the form prescribed in Clause 1, Article 3 of Decree No. 362/2025/ND-CP detailing a number of articles of, and measures for the implementation of, the Law on Charges and Fees.

2. The charge-collecting organization shall remit 100% of the charge collected into the state budget according to the chapter and subitem of the current State Budget Index, including accrued interest (if any) on the balance of the relevant account in the course of charge collection. The funding for provision of services and charge collection shall be allocated by the state budget in the estimate of the charge-collecting organization in accordance with the state budget expenditure regime and norms as prescribed by law. The charge-collecting organization shall make charge declaration, remittance and account-finalization in accordance with Clause 3, Article 3 of Decree No. 362/2025/ND-CP.

3. Where the charge payer has paid for the requested information but has not received it or has received only part of it, or if a charge has been collected more than once or in excess of the prescribed amount, the charge-collecting organization shall review and reconcile the relevant transactions, determine the amount to be refunded, and refund that amount to the charge payer in accordance with the law on tax administration.

Article 6. Effect

1. This Circular takes effect from November 01, 2026.

2. Other matters related to the declaration, collection, payment and publicization of the charge collection regime not prescribed in this Circular shall be implemented in accordance with the Law on Charges and Fees No. 97/2015/QH13; the Law on Tax Administration No. 108/2025/QH15; Decree No. 252/2026/ND-CP detailing a number of articles of, and providing measures for the implementation of, the Law on Tax Administration; Decree No. 254/2026/ND-CP detailing a number of articles of, and providing measures for organization and guidance for the implementation of, the Law on Tax Administration No. 108/2025/QH15 concerning electronic invoices and electronic documents; Decree No. 362/2025/ND-CP; Decree No. 347/2025/ND-CP providing for administrative procedures in the field of the State Treasury.

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

4. Any difficulties arising in the course of implementation should be promptly reported to the Ministry of Finance for further study and supplementary guidance./.