Vietnamese
Official Dispatch No. 12674/BTC-CST of the Ministry of Finance on online collection of charges and fees was issued on August 18, 2025.
Accordingly, the Ministry of Finance received Official Dispatch No. 16084-CV/VPTW on promptly addressing difficulties and obstacles in implementing digital transformation serving two-tier local governments, and Telegram No. 111/CĐ-TTg on focusing on removing difficulties and obstacles in implementing administrative procedures and digital transformation during the initial operation of the two-tier local government model.
In these documents, the Minister of Finance is tasked to assume the prime responsibility and coordinate with relevant agencies in issuing unified guidance on the procedure for online collection of charges and fees and use of electronic receipts.
According to Official Dispatch No. 12674/BTC-CST, based on Clause 2, Article 4 of the Law on Charges and Fees; and Clause 2, Article 1 of Decree No. 82/2023/ND-CP amending Decree No. 120/2016/ND-CP, online collection of charges and fees shall be implemented as follows:
(1) For charges and fees under the competence of the Ministry of Finance
The declaration, collection, and payment have been uniformly regulated in Circular No. 74/2022/TT-BTC.
The process includes:
Collection and payment of charges and fees for administrative procedures and online public services.
Collection and payment of charges and fees in a non-cash manner.
To date, the Ministry of Finance has not received any reports or difficulties arising in the implementation of online collection of charges and fees under Circular No. 74/2022/TT-BTC.
(2) For charges and fees under the competence of provincial-level People’s Councils
Pursuant to Decree No. 82/2023/ND-CP, provincial-level People’s Councils shall specifically provide for forms of payment, declaration periods, and collection of charges and fees suitable to actual conditions.
Provincial/municipal People’s Committees are required to submit to the same-level People’s Councils detailed guidance on the online collection and payment process for charges and fees under their competence.
In addition, charge-collecting organizations shall comply with Circular No. 74/2022/TT-BTC regarding charges and fees prescribed by the Ministry of Finance.
If any inadequacies or obstacles arise, they must be reported to the Department of Tax, Fee and Charge Policy Management and Supervision under the Ministry of Finance for guidance or for consideration of amendments.
