Circular 81/2026/TT-BTC amend Circular 28/2026/TT-BTC charges and fees related to exit from, entry into, transit through and residence in Vietnam

CIRCULAR

Amending Point c, Item No. 3, Section I of the Tariff of charges and fees related to exit from, entry into, transit through and residence in Vietnam to the Minister of Finance’s Circular No. 28/2026/TT-BTC dated March 27, 2026, providing the rates and the collection and remittance of charges and fees related to exit from, entry into, transit through and residence in Vietnam

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

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 the Law on Foreigners’ Entry in, Exit from, Transit through and Residence in Vietnam No. 47/2014/QH13, amended and supplemented under Law No. 51/2019/QH14, Law No. 23/2023/QH15, Law No. 103/2025/QH15, and Law No. 118/2025/QH15;

Pursuant to the Law on Exit and Entry of Vietnamese Citizens No. 49/2019/QH14, amended and supplemented under Law No. 23/2023/QH15 and Law No. 118/2025/QH15;

Pursuant to the Government’s 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 the Government’s Decree No. 29/2025/ND-CP defining the functions, tasks, powers, and organizational structure of the Ministry of Finance, amended and supplemented under Decree No. 166/2025/ND-CP;

Pursuant to the Prime Minister’s Decision No. 28/2026/QD-TTg providing the order, procedures and competence for grant, and management, of APEC business travel cards;

At the proposal of the Director of the Department for Management and Supervision of Tax, Fees and Charges Policies;

The Minister of Finance hereby promulgates this Circular amending Point c, Item No. 3, Section I of the Tariff of charges and fees related to exit from, entry into, transit through and residence in Vietnam to the Minister of Finance’s Circular No. 28/2026/TT-BTC dated March 27, 2026, providing the rates and the collection and remittance of charges and fees related to exit from, entry into, transit through and residence in Vietnam.

Article 1. To amend Point c, Item No. 3, Section I of the Tariff of charges and fees related to exit from, entry into, transit through and residence in Vietnam to Circular No. 28/2026/TT-BTC

Article 2. Effect

1. This Circular takes effect on July 01, 2026.

2. Where the documents referred to in this Circular are amended, supplemented, or replaced, the amended, supplemented, or replacement ones shall apply.

3. Any difficulties arising in the course of implementation should be promptly reported to the Ministry of Finance for consideration and additional guidance./.

For the Minister

Deputy Minister

CAO ANH TUAN