Circular 47/2021/TT-BTC fee rates to support for subjects affected by COVID-19

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Circular No. 47/2021/TT-BTC dated June 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 FinanceEffective date:
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Official number:47/2021/TT-BTCSigner:Vu Thi Mai
Type:CircularExpiry date:
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Issuing date:24/06/2021Effect status:
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Fields:Policy , Tax - Fee - Charge

SUMMARY

To reduce 50% of the fee rate for grant of citizen’s identity cards until the end of December 31

The Ministry of Finance issues the Circular No. 47/2021/TT-BTC providing a number of charge and fee rates to support and remove difficulties for subjects affected by the COVID-19 pandemic on June 24, 2021.

Accordingly, from July 01, 2021 to the end of December 31, 2021, to reduce 50% of the following charge and fee rates: Fee rates for issuance of license for establishment and operation of banks; Fee rates for grant of construction capacity certificates to organizations; Charge rates for registration for using foreign numeral code and barcode; Fee rates for grant of citizen’s identity cards, etc.

Noticeably, airport and airfield exploitation franchise charge rates; fee rates for exit from and entry into airports and airfields applicable to foreign flights to Vietnamese airports; charge rates for food safety and hygiene work; and appraisal charge rates for conditional business in the field of feed, environmental remediation products used in aquaculture shall be entitled to a 10% deduction.

From January 01, 2022 onward, the charge and fee rates shall comply with the original Circulars and amending, supplementing or replacing Circulars (if any).

This Circular takes effect on July 01, 2021, to the end of December 31, 2021.

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THE MINISTRY OF FINANCE

 

THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness

No. 47/2021/TT-BTC

 

Hanoi, June 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[1]

 

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

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

In furtherance of the National Assembly’s Resolution No. 124/2020/QH14 of November 11, 2020, on the 2021 socio-economic development plan;

In furtherance of the Government’s Resolution No. 01/NQ-CP of January 1, 2021, on major tasks and solutions to implement the 2021 socio-economic development plan and state budget estimates, and the Government’s Resolution No. 129/NQ-CP of September 11, 2020, on the August 2020 Government’s regular meeting;

In furtherance of the Prime Minister’s Directive No. 11/CT-TTg of March 4, 2020, on urgent tasks and solutions to remove difficulties for production and business and ensure social security in response to the Covid-19 pandemic, and the Prime Minister’s directions in Official Letter No. 10344/VPCP-KTTH of December 10, 2020, reviewing and reducing charges and fees 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 charge and fee aiming to support and remove difficulties for subjects affected by the Covid-19 pandemic

1. From July 1, 2021, through December 31, 2021, the rates of a number of charges and fees shall be specified as follows:

No.

Names of charges or 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 Minister of Finance’s Circular No. 22/2020/TT-BTC of April 10, 2020, 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 Minister of Finance’s Circular No. 150/2016/TT-BTC of October 14, 2016, 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.

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 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 Minister of Finance’s Circular No. 172/2016/TT-BTC of October 27, 2016, 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 Minister of Finance’s Circular No. 209/2016/TT-BTC of November 10, 2016, prescribing the rates, collection, management and use of the charge for appraisal of construction investment projects and charge for appraisal of base designs

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 Minister of Finance’s 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 Minister of Finance’s Circular No. 210/2016/TT-BTC of November 10, 2016, prescribing the rates, collection, remittance, management and use of the charge for appraisal of technical designs.

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 Minister of Finance’s Circular No. 33/2018/TT-BTC of March 30, 2018, 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.

b/ Charge for appraisal for issuance of tour guide cards

Equaling 50% of the charge rates specified in Clause 2, Article 4 of Circular No. 33/2018/TT-BTC.

7

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

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 Minister of Finance’s Circular No. 270/2016/TT-BTC of November 14, 2016, 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 hydrometeoro-logical information and data

Equaling 70% of the charge rates provided in the rate table of the charge for exploitation and use of hydrometeorological information and data promulgated together with the Minister of Finance’s Circular No. 197/2016/TT-BTC of November 8, 2016, prescribing the rates, collection, remittance, management and use of charges for exploitation and use of hydrometeorological 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 Minister of Finance’s Circular No. 272/2016/TT-BTC of November 14, 2016, 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 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 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 Minister of Finance’s Circular No. 214/2016/TT-BTC of November 10, 2016, 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 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 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

 

 

 

 

 

 

a.2/ In other areas

Equaling 50% of the charge rates specified at Points a, b and c, Clause 1, Article 4 of the Minister of Finance’s Circular No. 168/2016/TT-BTC of October 26, 2016, 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.

Equaling 50% of the charge rates specified at Point a.1 of No. 11.

b/ Fee for grant of licenses for establishment of commodity exchanges

 

b.1/ In centrally run cities and provincial-level cities and towns

b.2/ In other areas

Equaling 50% of the fee rates specified at Point d, Clause 1, Article 4 of Circular No. 168/2016/TT-BTC.

 

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 Minister of Finance’s Circular No. 232/2016/TT-BTC of November 11, 2016, prescribing the rates and collection, remittance, management and use of charges for grant of article number codes and barcodes.

13

Industrial property-related charges 

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 Minister of Finance’s Circular No. 263/2016/TT-BTC of November 14, 2016, 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 Minister of Finance’s Circular No. 247/2016/TT-BTC of November 11, 2016, prescribing the rates and collection, remittance, management and use of the charge for transfer of the right to exploit airports and aerodromes

15

Fee for arrival/departure flights to/from Vietnamese airports

Equaling 90% of the charge and fee rates specified in Clause 1, Article 4 of the Minister of Finance’s Circular No. 194/2016/TT-BTC of November 8, 2016, prescribing the rates, collection and remittance of the customs charge and fee for arrival/departure flights to/from Vietnamese airports

Customs charge

Equaling 90% of the charge and fee rates specified in Clause 2, Article 4 of 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 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 Minister of Finance’s Circular No. 193/2016/TT-BTC of November 8, 2016, prescribing the rates, and collection, remittance, management and use of charges and fees in the aviation sector.

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 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 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 Minister of Finance’s Circular No. 202/2016/TT-BTC of November 9, 2016, prescribing the rates, and collection, remittance, management and use of charges and fees related to registration of secured transactions (Circular No. 202/2016/TT-BTC); and equaling 80% of the charge rates provided at Point c and dd, Section 1 of the charge rate table specified in Article 1 of the Minister of Finance’s Circular No. 113/2017/TT-BTC of October 20, 2017, amending and supplementing a number of articles of 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 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 Minister of Finance’s Circular No. 110/2017/TT-BTC of October 20, 2017, 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 Minister of Finance’s Circular No. 245/2016/TT-BTC of November 11, 2016, 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 Minister of Finance’s Circular No. 259/2016/TT-BTC of November 11, 2016, 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

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 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 Minister of Finance’s Circular No. 207/2016/TT-BTC of November 9, 2016, 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 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 Circular No. 207/2016/TT-BTC.

d/ Charge for protection of plant varieties:

- Maintenance of validity of plant variety protection titles: From the 1st  year to the 3rd year; from the 4th year to the 6th year; and from the 7th to the 9th  year

- Maintenance of validity of plant variety protection titles: From the 10th year to the 15th year; from the 16th 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 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 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 Minister of Finance’s Circular No. 25/2021/TT-BTC of April 7, 2021, 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 Minister of Finance’s Circular No. 23/2019/TT-BTC of April 19, 2019,  amending and supplementing a number of articles of the Minister of Finance’s Circular No. 218/2016/TT-BTC of November 10, 2016, 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 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 Minister of Finance’s Circular No. 58/2020/TT-BTC of June 12, 2020, prescribing the rates, and collection, remittance, management and use of charges for handling competition cases.

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 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 Minister of Finance’s Circular No. 02/2021/TT-BTC of January 8, 2021, 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 Minster of Finance’s Circular No. 258/2016/TT-BTC of November 11, 2016, 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 identity cards

Equaling 50% of the fee rate specified in Article 4 of the Minister of Finance’s Circular No. 59/2019/TT-BTC of August 30, 2019, prescribing the rates, and collection, remittance, management and use of the fee for grant of citizen identity cards.

27

Charges in the health sector

Equaling 70% of the charge rates specified in Article 1 of the Minister of Finance’s Circular No. 11/2020/TT-BTC of February 20, 2020, amending and supplementing a number of articles of the Minister of Finance’s Circular No. 278/2016/TT-BTC of November 14, 2016, 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 Circular No. 278/2016/TT-BTC.

28

Road tolls applicable to commercial vehicles of transport business enterprises, cooperatives, and households

 

a/ Commercial passenger vehicles (passenger cars, buses for mass transit)

Equaling 70% of the charge rates provided at Points 1, 2, 3, 4, and 5, Section 1 of the Table  of road toll rates  promulgated together with the Minister of Finance’s Circular No. 293/2016/TT-BTC of November 15, 2016, prescribing the rates, and collection, remittance, exemption, management, and use of road tolls.

b/ Trucks, special-use cars, and trailers

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 Circular No. 293/2016/TT-BTC.

29

Charges in the field of food safety and hygiene

Equaling 90% of the charge rates provided in the rate table of charges in the field of food safety and hygiene promulgated together with the Minister of Finance’s Circular No. 75/2020/TT-BTC of August 12, 2020, amending and supplementing a number of articles of the Ministry of Finance’s Circular No. 279/2016/TT-BTC of November 14, 2016, prescribing the rates, collection, remittance, management and use of charges in the field of food safety and hygiene.

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 Minister of Finance’s Circular No. 284/2016/TT-BTC of November 14, 2016, prescribing the rates, and collection, remittance, management and use of charges and fees in the field of quality management of supplies for aquaculture.

 

a/ For road tolls applicable to commercial vehicles of  transport business enterprises, cooperatives, and households provided in No. 28 of 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 Circular No. 293/2016/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 Circular No. 293/2016/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 of the toll amount to be offset against the payable amount of the subsequent period for the vehicle owner.

b/ The Circulars referred to in the above Table are collectively called original Circulars.

2. From January 1, 2022, on 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; 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, publicization 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 of October 19, 2020, detailing a number of articles of the Law on Tax Administration.

Article 2. Effect

1. This Circular takes effect from July 1, 2021, through December 31, 2021.

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. Any problems arising in the course of implementation of this Circular should be reported to the Ministry of Finance for study and additional guidance.-

For the Minister of Finance
Deputy Minister
VU THI MAI


[1] Công Báo Nos 665-666 (12/7/2021)

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