Vietnamese
On November 19, 2025, the Ministry of Finance promulgated Circular No. 110/2025/TT-BTC prescribing the rates and the regime for collection and payment of appraisal fees for the issuance of karaoke and discotheque business licenses.
Article 4 of Circular No. 110/2025/TT-BTC stipulates that the appraisal fee for issuing a Certificate of Eligibility for Karaoke Service Business is VND 1,000,000 per room, with a total cost not exceeding VND 6,000,000 per certificate per appraisal.
The appraisal fee for the issuance of the Certificate of eligibility for discotheque service business is VND 10,000,000 per certificate per appraisal.
The appraisal fee rates for adjustments are as follows:
For the Certificate of Eligibility for Karaoke Service Business or Discotheque Service Business, in case of a change of owner: VND 500,000 per certificate per appraisal.
For the Certificate of Eligibility for Karaoke Service Business in case of an increase in the number of rooms: VND 1,000,000 per room, with the total fee not exceeding VND 6,000,000 per certificate per appraisal.
Fee payers shall pay fees to the fee-collecting organization by one of the following methods:
Non-cash payment into the dedicated fee collection account of the fee-collecting organization opened at a credit institution, or into the State budget fee collection account of the fee-collecting organization opened at the State Treasury.
Payment via the account of an agency or organization receiving payments that is different from the fee-collecting organization (applicable to cases where administrative procedures or online public services are carried out in accordance with the Government’s regulations on the single-window and interconnected single-window mechanism for administrative procedure settlement).
Within 24 hours from the time the fee is received, the agency or organization receiving the payment must transfer all collected fees to the dedicated fee collection account of the fee-collecting organization opened at a credit institution or pay all collected fees into the State budget.
Cash payment to the fee-collecting organization.
Circular No. 110/2025/TT-BTC takes effect on January 5, 2026.
