Circular 71/2025/TT-BTC amending Circulars on charges and fees

CIRCULAR

Amending and supplementing a number of articles of Minister of Finance’s Circulars on charges and fees

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

Pursuant to the Law on Organization of Local Administration dated June 16, 2025;

Pursuant to 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 dated August 23, 2016 detailing and guiding the implementation of a number of articles of the Law on Charges and Fees;

Pursuant to the Government's Decree No. 29/2025/ND-CP dated February 24, 2025 defining the functions, tasks, powers and organizational 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 organizational 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 promulgates the Circular amending and supplementing a number of articles of the Minister of Finance’s Circulars on charges and fees.

Article 1. Amending and supplementing a number of articles of the Minister of Finance’ Circulars on charges and fees

1. To amend and supplement Clause 1, Article 4 of the Minister of Finance’s Circular No. 168/2016/TT-BTC dated October 26, 2016 on the rate, collection, payment, management and use of appraisal charges for trading goods and services under restricted business; goods and services subject to conditional business in the field of commerce, and the fee for issuance of the License for establishment of the Mercantile Exchange as follows:

"1. In centrally-run cities:

a) The appraisal charge rate for trading goods and services under restricted business in the field of commerce is VND 1,200,000 per business location per appraisal.

b) The appraisal charge rate for trading goods and services subject to conditional business in the field of commerce applicable to business entities that are organizations or enterprises is VND 1,200,000 per business location per appraisal.

c) The appraisal charge rate for trading goods and services subject to conditional business in the field of commerce applicable to business entities that are business households and individuals is VND 400,000 per business location per appraisal.

d) The fee rate for issuance of the License for establishment of the Mercantile Exchange is VND 200,000 per license per issuance.".

2. To add Clause 4 to Article 3 of the Minister of Finance’s Circular No. 34/2017/TT-BTC dated April 21, 2017 stipulating the rate, collection, payment, management and use of appraisal charges for the issuance of topography and cartography licenses as follows:

"4. In case the geographical area or provinces and cities within the geographical areas specified in Clause 1 of this Article are changed following the reorganization of administrative units, the charge rate shall be determined based on the geographical area after the reorganization or the geographical area of the province or city after the merger."

3. To amend and supplement Clause 3, Article 4 of the Minister of Finance’s Circular No. 75/2022/TT-BTC dated December 22, 2022 prescribing the rates, collection, remittance and management of fee for residence registration, as follows:

"3. Ethnic minorities in communes with extremely difficult socio-economic conditions; citizens permanently residing in border communes; citizens permanently residing in provincial-level special zones; citizens belonging to poor households as prescribed by law."

4. To add Clause 2 to Article 3 of the Minister of Finance’s Circular No. 34/2023/TT-BTC dated May 31, 2023 prescribing the rates, collection, remittance, management and use of the charges for appraisal of eligibility for provision of environmental monitoring services, as follows:

"2. In case the geographical area or provinces and cities within the geographical areas specified in Clause 1 of this Article are changed following the reorganization of administrative units, the charge rate shall be determined based on the geographical area after the reorganization or the geographical area of the province or city after the merger."

5. To amend and supplement a number of articles of the Minister of Finance’s Circular No. 60/2023/TT-BTC dated September 07, 2023 prescribing the rates, collection, remittance, exemption, management of the fee for registration or grant of number plates of road motor vehicles

a) To amend and supplement Clause 2 of Article 4 as follows:

"2. The areas specified in this Circular are determined according to administrative boundaries, specifically as follows:

a) Region I includes: Hanoi and Ho Chi Minh City, including all communes and wards directly under these city, regardless of inner-city or suburban areas, except provincial-level special administrative zones.

b) Region II includes: Provincial-level special administrative zones in Region I and provinces and centrally-run cities other than those included in Region I as provided at Point a of this Clause."

b) To amend and supplement Clause 1 and Clause 2 of Article 5 as follows:

"1. The fee rates for the issuance of vehicle registration certificates and number plates shall be as follows:

Calculation unit: VND/time/vehicle

2. Organizations or individuals shall pay the fee for issuance of vehicle registration certificates and number plates at the rates prescribed for the regions of their headquarters or places of residence.

Organizations and individuals winning vehicle number plate auctions shall pay the registration certificate and vehicle number plate fees at the rate applicable to the area where they choose to register and obtain the license number plate for the auctioned vehicle, in accordance with the law on vehicle registration and number plates.”

6. To amend and supplement Clause 3, Article 5 of the Minister of Finance’s Circular No. 73/2024/TT-BTC dated October 21, 2024 prescribing the rates of, exemption from, collection and payment of, the fee for renewal or re-issuance of identity cards, as follows:

"3. Ethnic minorities in communes with extremely difficult socio-economic conditions; citizens permanently residing in border communes; citizens permanently residing in provincial-level special zones; citizens belonging to poor households as prescribed by law."

Article 2. Implementation provisions

1. This Circular takes effect from July 01, 2025.

2. In case the legal documents mentioned in this Circular are amended, supplemented or replaced, the newly ones shall apply.

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