Decree 362/2025/ND-CP detailing articles and implementation of the Law on Charges and Fees

DECREE

Detailing a number of articles of, and measures for the implementation of, the Law on Charges and Fees

Pursuant to the Law No. 63/2025/QH15 on Organization of the Government;

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

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

Pursuant to the Law No. 72/2020/QH14 on Environmental Protection;

Pursuant to the Resolution No. 198/2025/QH15 of the National Assembly, on certain special mechanisms and policies for the development of the private sector;

At the proposal of the Minister of Finance;

The Government hereby promulgates the Decree detailing a number of articles of, and measures for the implementation of, the Law on Charges and Fees.

Article 1. Scope of regulation

This Decree prescribes the declaration, collection and remittance of charges and fees; finalization of charges; management and use of charges; and responsibilities of state agencies and organizations in the collection, remittance of charges and fees, management and use of charges.

Article 2. Subject of application

This Decree applies to:

1. Charge and fee payers, including organizations and individuals that are provided with public services or for which/whom state management jobs are performed in accordance with the Law on Charges and Fee.

2. Charge- and fee-collecting organizations as defined by the Law on Charges and Fee include:

a) State agencies, overseas representative missions of the Socialist Republic of Vietnam.

b) Public non-business units as specified by the law regulations.

c) Organizations assigned by competent state agencies to provide public services or perform state management tasks subject to charges or fees in accordance with the specialized law regulations.

3. Other state agencies, organizations and individuals involved in the declaration, collection, remittance of charges and fees; finalization of charges; management and use of charges.

Article 3. Charge and fee declaration, collection and remittance and finalization of charges

1. Charge and fee payers shall declare (if any), and pay charges and fees on a monthly, quarterly or annual basis or as soon as they arise. Based on the nature and characteristics of each charge or fee and the actual circumstances, competent state agencies specified in Clause 2, Article 4 of the Law on Charges and Fees shall determine appropriate payment forms and declaration and payment periods of charges and fees.

Charge and fee payers shall pay charges and fees into the state budget in the following forms:

a) Make payment at the State Treasury.

b) Make payment to charge- and fee-collecting organizations in cash or via non-cash payment methods into the dedicated fee and charge collection accounts of such organizations opened at a credit institution, or into the charge-collecting organizations’ charge accounts pending remittance to the state budget opened at the State Treasury.

c) Make payment to agencies or organizations other than the charge- and fee-collecting organizations (applicable for cases involving online public service provision or administrative procedure performance 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 procedure).

2. Agencies or organizations receiving fee and charge payments other than the charge- and fee-collecting organizations, as prescribed at Point c, Clause 1 of this Article, shall be responsible for transferring the entire amount of collected fees and charges into the state budget revenue account opened at the State Treasury, or into the dedicated fee and charge collection accounts of the charge- and fee-collecting organizations opened at a credit institution, or into the charge accounts pending remittance to the state budget of the charge-collecting organizations opened at the State Treasury within 24 hours from the time of receipt of such fees and charges.

3. Except for the cases prescribed in Clause 4 of this Article, charge- and fee-collecting organizations shall declare and remit fees and charges, and the finalization of collected fees as follows:

a) Charge-collecting organizations being state agencies as prescribed at Point a and Point c, Clause 2, Article 2 of this Decree, and fee-collecting organizations as prescribed in Clause 2, Article 2 of this Decree shall  declare and remit charges and fees into the state budget in accordance with the law on tax administration.

Particularly, organizations collecting customs charges, fees on goods and transit vehicles are not required to declare fees and charges, and shall remit such fees and charges in accordance with Point b of this Clause.

b) Charge-collecting organizations as prescribed at Point b, Clause 2, Article 2 of this Decree, and charge-collecting organizations not being state agencies as prescribed at Point c, Clause 2, Article 2 of this Decree shall remit the entire amount of charges collected in the previous month, including any interest, into the charge account pending remittance to the state budget no later than the 5^th day of every month.

The charge-collecting organizations shall declare the amount of charges collected in the previous month in accordance with the law on tax administration, and remit the remaining charge amount payable from the charge account pending remittance to the state budget into the state budget no later than the 20^th day of every month.

In cases the competent state agencies prescribed in Clause 2, Article 4 of the Law on Charges and Fees define a time limit for the charge-collecting organizations to deposit the amount of charges collected within a period into the charge account pending remittance to the state budget or the state budget revenue account on a daily or weekly basis, such regulations shall prevail.

c) Annually, charge-collecting organizations shall perform the finalization of the collected charges in accordance with the law on tax administration.

4. Charges and fees collected by overseas representative missions of the Socialist Republic of Vietnam shall be declared and remitted in accordance with the law on tax administration.

5. Charge- and fee-collecting organizations shall formulate and grant charge and fee collection documents to charge and fee payers in accordance with Government’s regulations on invoices and documents, and administrative procedures in the field of the State Treasury.

6. Charge- and fee-collecting organizations shall calculate late payment interest, process overpaid charge and fee amounts, and request competent state agencies to implement enforcement measures in accordance with the law on tax administration.

7. The currency used in declaration, collection, and remittance of charges and fees shall comply with the law on tax administration and specific regulations for each type of charge and fee. In which:

a) Charges and fees to be collected in Vietnam shall be collected in Vietnam dong, except cases in which a fee or charge may be collected in a freely convertible foreign currency as prescribed by law regulations. A charge or fee that may be collected in a freely convertible foreign currency as prescribed may be collected in such foreign currency or in Vietnam dong after such foreign currency is converted into Vietnam dong at the exchange rate which is:

The buying exchange rate offered by the commercial bank or credit institution where the charge or fee payer opens its/his/her account at the time of charge or fee payment, for cases of paying charges or fees at commercial banks or other credit institutions.

The accounting exchange rate announced by the Ministry of Finance at the time of charge or fee payment, for cases of paying charges or fees at the State Treasury.

The the buying price of such foreign currency in the form of transfer  announced at the head office of the Joint Stock Commercial Bank for Foreign Trade of Vietnam at the time of charge or fee payment or at the end of the working day preceding a holiday or day off, for cases of paying charges or fees in cash or in another form to the charge- or fee-collecting organizations.

b) Charges and fees to be collected overseas may be collected in the currencies of host countries or in a freely convertible foreign currency.

Article 4. Principles of charge management and use

1. Charges collected from service activities performed by charge-collecting organizations that are state agencies as prescribed at Point a and Point c Clause 2 Article 2 of this Decree shall be fully remitted into the state budget.

In case a treaty to which the Socialist Republic of Vietnam is a contracting party contains provisions different from those of this Decree for the management and use of charges, the provisions of such treaty shall prevail.

2. Charges collected for the services provided by charge-collecting organizations defined at Point b, Clause 2, Article 2 of this Decree may be partly or wholly retained to cover service provision and charge collection expenses in accordance with Clause 2 Article 5 of this Decree; the remainder shall be remitted into the state budget.

3. Charges collected for the services provided by charge-collecting organizations other than state agencies as defined at Point c Clause 2 Article 2 of this Decree may be partly or wholly retained to cover service provision and charge collection expenses in accordance with Clause 2 Article 5 of this Decree; the remainder shall be remitted into the state budget. The retained charge amounts constitute turnover of charge-collecting organizations.

Article 5. Determination of retention rate and management and use of charges

1. The charge amount to be retained at a charge-collecting organization for the cases defined in Clause 2 and Clause 3 Article 4 of this Decree shall be determined as follows:

a) Charge amount to be retained = Charge revenue  x Retention rate.

b) The retention rate shall be determined as follows:

In which:

The annual estimate of expected expenditures for service provision and charge collection shall be formulated based on the expenses prescribed in Clause 2 of this Article and the prescribed spending regime, criteria and norms.

The annual estimate of charge revenue shall be formulated based on the expected charge rates and volume of services provided in the year.

In addition to the revenue and expenditure estimates or the actual revenue and expenditure figures of the enterprise, the adjustment of the retention rate shall be also based on the revenue and expenditure figures of the three consecutive preceding years.

The retention rate must not exceed 100%.

c) A competent state agency prescribed in Clause 2, Article 4 of the Law on Charges and Fees shall decide on the retention rate applicable to the charge-collecting organization. For charges of similar nature, the competent agency shall consider applying a common retention rate for all of them.

In case due to a change in the State’s policies, the retained charge amount is not enough to cover service provision and charge collection expenses of the charge-collecting organization or is not used up and carried forward year by year, the competent agency shall adjust the retention rate as appropriate.

2. The amount of charge revenue retained at a charge-collecting organization to cover the costs of service provision and charge collection shall be based on the estimates approved by the competent agency according to the following contents:

a) Current expenses:

Payments to persons engaged in performance of service provision and charge collection:  wage, remuneration, wage-based allowances and wage-based contributions as prescribed (except wages for cadres and public employees which are paid from the state budget under regulations)..

Expenses for service provision and charge collection such as stationeries, office supplies, communications, electricity, water and business-trip allowances under current regulations.

Expenses for leasing, repairing, regular maintenance of assets, machinery and equipment directly used for service provision and charge collection.

Expenses for purchase of supplies, tax forms and materials to serve performance of service provision and charge collection.

Other expenses related to performance of service provision and charge collection.

b) Non-current expenses:

Expenses for leasing, purchasing, repairing of assets, machinery and equipment used for performance of service provision and charge collection.

Other non-current expenses related to performance of service provision and charge collection.

3. Annually, charge-collecting agencies shall finalize revenues and expenditures under regulations. For charge-collecting organizations that are public non-b units, after performing the finalization of revenue and expenditure in accordance with the prescribed regime, any remaining amount of the retained charges not yet spent during the year shall be carried forward to the following year for continued expenditure under the prescribed regime as from the end of the fiscal year; in cases where the retained charges have not been fully spent after 05 years, the charge-collecting organizations must remit the remaining balance of the carried-forward charges into the state budget.

Article 6. Effect

1. This Decree takes effect on January 01, 2026.

2. The Government’s Decree No. 120/2016/ND-CP dated August 23, 2016, on 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, on amending and supplementing a number of articles of the Government’s Decree No. 120/2016/ND-CP of August 23, 2016, detailing and guiding the implementation of a number of articles of the Law on Charges and Fees shall cease to be effective from the effective date of this Decree.

3. Amending and supplementing a number of articles of the Government’s Decree No. 153/2024/ND-CP dated November 21, 2024, on environmental protection fee for emissions as follows:

a) To amend and supplement Point d Clause 1 Article 7 of the Decree No. 153/2024/ND-CP as follows:

“d) Charge payers shall pay charges into the state budget in the following forms:

Make payment at the State Treasury.

Make payment to charge-collecting organizations in cash or via non-cash payment methods into the dedicated charge collection accounts of such organizations.

Make payment to agencies or organizations other than the charge-collecting organizations (applicable for cases involving online public service provision or administrative procedure performance 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 procedure).

Agencies or organizations receiving charge payments shall be responsible for transferring the entire amount of collected charges into the state budget revenue account opened at the State Treasury, or into the dedicated charge collection accounts of the charge-collecting organizations within 24 hours from the time of receipt of such charges.”

b) To amend and supplement Point d Clause 2 Article 7 of the Decree No. 153/2024/ND-CP as follows:

“b) The declaration and payment of environmental protection charges on emissions shall be implemented in accordance with the law on tax administration.”

b) To add Clause 5 to Article 7 of the Decree No. 153/2024/ND-CP as follows:

“5. Charge-collecting organizations shall remit the entire amount of collected environmental protection charges on emissions into the state budget.  The funding for covering charge collection activities shall be allocated by the state budget within the estimates of the charge-collecting organizations in accordance with regulations.”

d) To repeal Article 8 of Decree No. 153/2024/ND-CP; to repeal the content “Remit the charges into the charge account pending remittance to the budget No. …. of the charge-collecting organization opened at the State Treasury...” in Form No. 02 and the content “Remit the charges into the charge account pending remittance to the budget No. ….. of the provincial-level Department of Natural Resources and Environment opened at the State Treasury ….” in Form No. 03 of the Appendix issued together with Decree No. 153/2024/ND-CP.

4. To repeal the Government's Decree No. 139/2016/ND-CP dated October 4, 2016, prescribing the business license fee; the Government's Decree No. 22/2020/ND-CP dated February 24, 2020, on amending and supplementing a number of articles of the Government’s Decree No. 139/2016/ND-CP of October 4, 2016, prescribing business license fee.

5. The management and use of the amount of charges collected before the effective date of this Decree shall continue to be implemented in accordance with Decree No. 120/2016/ND-CP, as amended and supplemented by Decree No. 82/2023/ND-CP. For the amount of charges retained before the effective date of this Decree, in cases where the retained charge amount has not been fully spent after 2 years from the year when the charge revenues are carried forward as prescribed in Decree No. 82/2023/ND-CP, the charge-collecting organization must remit the remaining balance of the carried-forward charges into the state budget.

6. In cases competent agencies have not yet promptly amended the legal normative documents on charge and fee collection, the declaration, collection, remittance, management, and use of charges and fees shall comply with this Decree.

7. In case legal normative documents mentioned herein are amended, supplemented or replaced, these amending, supplementing or replacing documents shall apply.

Article 7. Organization of implementation

Ministries, ministerial-level agencies, Government-attached agencies, the Supreme People’s Court, the Supreme People’s Procuracy, People’s Committees of provinces and centrally-run cities, and charge- and fee-collecting organizations shall perform their responsibilities in accordance with the Law on Charges and Fees. Simultaneously, they shall comply with the following regulations:

1. Charge- and fee-collecting organizations shall:

a) Formulate schemes for charge and fee collection, including the following contents:

 A charge collection scheme must state the method of service provision and charge collection; tentative charge rates, grounds for determination of charge rates; charge-liable subjects; charge exemption and reduction; revenue and expenditure estimates; retention rate; evaluation of payers’ payment capacity, and efficiency of charge collection.

 A fee collection scheme must state the method of service provision and fee collection; tentative fee rates, grounds for determination of fee rates; fee-liable subjects; fee exemption and reduction; evaluation of payers’ payment capacity and efficiency of fee collection.

b) Submit the charge and fee collection schemes to the related line ministries for appraisal regarding charges and fees within the competence of the Ministry of Finance, or to the specialized agencies under the provincial-level People’s Committees regarding charges and fees within the competence of the provincial-level People’s Councils.

c) In cases a charge or fee is collected by multiple organizations, separate documents shall not be issued for each individual charge- and fee-collecting organization.

d) Fulfill other responsibilities as defined in this Decree.

2. Provincial-level People’s Committees shall be responsible for directing their specialized agencies to appraise charge and fee collection schemes submitted by charge- and fee-collecting organizations, or to formulate and appraise charge and fee collection schemes for the cases prescribed at Point c, Clause 1 of this Article, regarding charges and fees within the competence of provincial-level People’s Councils, and submitting them to the provincial-level People’s Committees for further submission to the provincial-level People’s Councils for decision on the collection of such charges and fees.

3. Ministries, ministerial-level agencies, government-attached agencies, the Supreme People’s Court, and the Supreme People’s Procuracy shall:

a) Receive and appraise charge and fee collection schemes submitted by charge- and fee-collecting organizations in the fields or sectors under their respective management.

b) Formulate charge and fee collection schemes in cases where the charge- and fee-collecting organizations do not formulate such schemes, and in the cases prescribed at Point c, Clause 1 of this Article, regarding charges and fees within the competence of the Ministry of Finance.

c) Send documents to the Ministry of Finance, accompanied by the appraised charge and fee collection schemes formulated by the charge- and fee-collecting organizations, or the charge and fee collection schemes formulated by themselves, so that the Ministry of Finance may submit to competent authorities for issuance, or issue under its own competence, legal documents prescribing the rates, collection, remittance, exemption, reduction, management and use of charges and fees in the List of Charges and Fees issued together with the Law on Charges and Fees.

d) Assume the prime responsibility for, and coordinate with relevant ministries and sectors in, formulating schemes for adding new charges and fees not yet included in the List of Charges and Fees issued together with the Law on Charges and Fees, or schemes for amending or repealing charges and fees already in the List of Charges and Fees issued together with the Law on Charges and Fees, and issuing and sending official dispatches to the Ministry of Finance accompanied by such schemes for the Ministry of Finance to report to competent authorities for consideration and decision, or reporting to competent authorities for consideration and decision in specialized laws as prescribed in Clause 1, Article 5 of the Law on Charges and Fees, and taking responsible for the proposed charges and fees in accordance with the law regulations.

4. Charges and fees on the list of charges and fees promulgated together with the Law on Charges and Fees may be collected only after documents specifying the charge or fee rates are promulgated.

5. Ministers, heads of ministerial-level agencies, heads of government-attached agencies, chairpersons of People’s Committees of provinces and centrally-run cities shall implement this Decree.