Circular 110/2025/TT-BTC prescribing the rates, collection and remittance of the appraisal charges for grant of licenses for provision of karaoke or discotheque service

CIRCULAR

Prescribing the rates, collection and remittance of the appraisal charges for grant of licenses for provision of karaoke or discotheque service

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. 38/2019/QH14;

Pursuant to the Government Decree’s No. 120/2016/ND-CP dated August 23, 2016, detailing  and guiding the implementation of a number of articles of the Law on Charges and Fees; the Government’s Decree No. 82/2023/ND-CP dated November 28, 2023, amending and supplementing a number of articles of the Government’s Decree No. 120/2016/ND-CP of August 23, 2016, detailing and guiding a number of articles of the Law on Charges and Fees;

Pursuant to the Government's Decree No. 54/2019/ND-CP dated June 19, 2019, on provision of karaoke and discotheque services; the Government’s Decree No. 148/2024/ND-CP date November 12, 2024, amending and supplementing a number of articles of the Government Decree’s No. 54/2019/ND-CP dated June 19, 2019, on provision of karaoke and discotheque services;

Pursuant to the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration; the Government’s Decree 91/2022/ND-CP dated October 30, 2022, amending and supplementing a number of articles of the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration;

Pursuant to the Government’s Decree No. 11/2020/ND-CP dated January 20, 2020, prescribing the administrative procedures in the field of State Treasury;

Pursuant to the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents and the Government Decree’s No. 70/2025/ND-CP dated March 20, 2025, amending and supplementing a number of articles of the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020;

Pursuant to the Government’s Decree No. 29/2025/ND-CP dated February 24, 2025, defining the functions, tasks, powers and organization structure of the Ministry of Finance; the Government’s Decree No. 166/2025/ND-CP dated June 30, 2025, amending and supplementing a number of articles of the Government’s Decree No. 29/2025/ND-CP dated February 24, 2025, defining the functions, tasks, powers and organization 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;

The Minister of Finance hereby promulgates the Circular prescribing the rates, collection and remittance of the appraisal charges for grant of licenses for provision of karaoke or discotheque service.

Article 1. Scope of regulation and subjects of application

1. This Circular prescribes the rates, collection, remittance of the appraisal charges for grant of licenses for provision of karaoke or discotheque service.

2. This Circular applies to:

a) Enterprises and business households requesting for grant or modification of licenses for provision of karaoke or discotheque service.

b) State authorities competent to grant licenses for provision of karaoke or discotheque service.

c) Other organizations and individuals involved in the collection, remittance of the appraisal charges for grant or modification of licenses for provision of karaoke or discotheque service.

Article 2. Charge payers

An enterprise or business household that submits a dossier requesting the state competent authority for grant or modification of licenses for provision of karaoke or discotheque service must pay charge in accordance with this Circular.

Article 3. Charge-collecting agencies

State authorities competent to grant and modify licenses for provision of karaoke or discotheque service according to regulations on karaoke and discotheque service business shall be the charge-collecting agencies as prescribed in this Circular.

Article 4. Charge rates

1. The appraisal charge rate for grant a license for provision of karaoke service is VND 1,000,000 per room, but the total charge rate for each appraisal must not exceed VND 6,000,000 per license.

2. The appraisal charge rate for granting a license for provision of discotheque service is VND 10,000,000 per license.

3. The appraisal charge rate for modification:

a) In case of changing the holder of a license for provision of karaoke or discotheque service: The charge rate is VND 500,000 per license per appraisal.

b) In case of increasing the number of rooms, the appraisal charge for modification of a license for provision of karaoke or discotheque service is VND 1,000,000 per additional room, but the total charge rate for each appraisal must not exceed VND 6,000,000 per license.

Article 5. Declaration, collection and remittance of charges

1. Charge payers shall remit to charge-collecting agencies using one of the following methods:

a) Payment via non-cash method into the dedicated charge-collection account of the charge-collecting agency opened at a credit institution, or into the state budget charge-collection account of the charge-collecting agency opened at the State Treasury.

b) Payment through the account of an agency or organization authorized to receive payments other than the charge-collecting agency (applicable for cases involving administrative procedures or the provision of online public services in accordance with the Government's regulations on the implementation of the single-window and inter-agency single-window mechanism in the performance of administrative procedures). Within 24 hours after receiving the charge amount, the organization or agency receiving the payment shall remit 100% of the collected charge amount to the dedicated charge-collection account of the charge-collecting agency opened at a credit institution or to the state budget.

c) Payment in cash to the charge-collecting agency.

2. Charge-collecting agencies shall remit 100% of the collected charge amount to the state budget in accordance with the applicable chapter and sub-item of the State Budget Index, including any arising interest (if any) on relevant account balances during the charge collection process. Funding for charge collection shall be allocated in the charge-collecting agency’s estimates by state budget in accordance with state budget expenditure regimes and norms as prescribed. The charge-collecting agencies shall declare and remit charges in accordance with the law on tax administration.

Article 6. Implementation provisions

1. This Circular takes effect on January 05, 2026.

2. This Circular replaces the Ministry of Finance’s Circular No. 01/2021/TT-BTC dated January 07, 2021, prescribing the rates, collection, remittance, management and use of the appraisal charges for grant of licenses for provision of karaoke or discotheque service.

3. For dossiers requesting for grant or modification of licenses for provision of karaoke or discotheque service submitted prior to January 01, 2026, the collection, remittance, management and use of charges shall comply with the Ministry of Finance’s Circular No. 01/2021/TT-BTC. For dossiers arising from January 01, 2026, to January 04, 2026, the collection rates shall be applied in accordance with the Ministry of Finance’s Circular No. 01/2021/TT-BTC while the management and use of the appraisal charges shall be applied in accordance with the Law on the State Budget No. 89/2025/QH15.

4. Other matters related to the collection, remittance, receipts and disclosure of the charge collection regimes which are not mentioned in this Circular must comply with the following documents: the Law on Charges and Fees; the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016, detailing and guiding the implementation of a number of articles of the Law on Charges and Fees; the Government’s Decree No. 82/2023/ND-CP dated November 28, 2023, amending and supplementing a number of articles of the Government’s Decree No. 120/2016/ND-CP of August 23, 2016, detailing and guiding a number of articles of the Law on Charges and Fees; the Law on Tax Administration; the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration; the Government’s Decree No. 91/2022/ND-CP dated October 30, 2022, amending and supplementing a number of articles of the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration; the Government’s Decree No. 11/2020/ND-CP dated January 20, 2020, prescribing the administrative procedures in the field of State Treasury; the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents; the Government’s Decree No. 70/2025/ND-CP dated March 20, 2025, amending and supplementing a number of articles of the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents and the Ministry of Finance’s Circular No. 32/2025/TT-BTC dated May 31, 2025, guiding the implementation of a number of articles of the Law on Tax Administration dated June 13, 2019, the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents, Decree No. 70/2025/ND-CP dated March 20, 2025, amending and supplementing a number of articles of Decree No. 123/2020/ND-CP.

5. If the legal normative documents referred to in this Circular are amended, supplemented or replaced, the new ones shall prevail.

6. Any problems arising in the course of implementation should be promptly reported to the Ministry of Finance for consideration and guidance.