Circular 06/2025/TT-BTC amend Circulars on fees and charges

CIRCULAR

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

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

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. 14/2023/ND-CP dated April 20, 2023, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At proposal of the Director of the Department of the Tax policies, fees and charges Supervisory Authority;

The Minister of Finance hereby promulgates the Circular amending and supplementing a number of articles of the Minister of Finance’s Circulars on fees and charges.

Article 1. Amending and supplementing provisions on fee- and charge-collecting organizations in the Minister of Finance’s Circulars on fees and charges

1. To amend and supplement Article 3 of the Minister of Finance’s Circular No. 33/2018/TT-BTC dated March 30, 2018, prescribing the rates and the collection, remittance and management of the appraisal charge for grant of international tour operator licenses or domestic tour operator licenses; appraisal charge for grant of tour guide cards; and fee for grant of licenses for establishment of Vietnam-based representative offices of foreign tour operators, as follows:

“Article 3. Charge- and fee-collecting organizations

State agencies competent to appraise for grant of international tour operator licenses, domestic tour operator licenses, tour guide cards, or licenses for establishment of Vietnam-based representative offices of foreign tour operators as prescribed by law are charge- and fee-collecting organizations under this Circular.”

2. To amend and supplement Article 3 of the Minister of Finance’s Circular No. 34/2018/TT-BTC dated March 30, 2018, prescribing the rates and collection, remittance and management of charges for appraisal for recognition of ratings of tourist accommodation establishments and recognition of other tourism service establishments as meeting tourist service standards, as follows:

“Article 3. Charge-collecting agencies

State agencies competent to appraise for recognition of ratings of tourist accommodation establishments and recognition of other tourism service establishments as meeting tourist service standards as prescribed by law are charge-collecting organizations under this Circular.”

3. To amend and supplement Clauses 1 and 2 Article 3 of the Minister of Finance’s Circular No. 94/2021/TT-BTC dated November 2, 2021, stipulating the rates, collection, payment, management, and use of charges for technical safety inspection of fishing vessels, inspection of fishing gear equipment; charges for appraisal for certification of the origin of aquatic raw materials; charges for the appraisal of conditional business activities in the fisheries sector; and licensing fees for fishing and fisheries-related activities, as follows:

“1. Fishing vessel registration facilities that have been granted a certificate of eligibility for fishing vessel inspection by a competent state agency in accordance with the law shall collect charges for the technical safety inspection of fishing vessels and the inspection of fishing gear equipment under this Circular.

2. Competent state agencies competent to appraise conditional business activities in the fisheries sector (appraisal for grant of certificates of eligibility for fishing vessel inspection) and grant licenses for foreign fishing vessels to conduct fisheries activities in Vietnam’s waters in accordance with the law shall collect charges for the appraisal of conditional business activities in the fisheries sector and licensing fees for fisheries-related activities under this Circular.”

4. To amend and supplement Article 3 of the Minister of Finance's Circular No. 112/2021/TT-BTC dated December 15, 2021, prescribing the rates and collection, remittance, management and use of charges in the field of aquaculture management, as follows:

“Article 3. Charge-collecting agencies

Competent state agencies and public non-business units competent to conduct the appraisal for grant of aquatic materials certification, appraisal of conditional business activities in the fisheries sector, and appraisal for recognition, or designation, and supervision of testing and laboratory facilities in the fisheries sector in accordance with the law are charge-collecting organizations as stipulated in this Circular.”

5. To amend and supplement Clause 2, Article 2 of the Minister of Finance’s Circular No. 37/2023/TT-BTC dated June 7, 2023, prescribing the rates, collection, remittance, management and use of charge for driving tests; fee for grant of licenses or certificates of eligibility for operating all types of vehicles and fee for registration or grant of number plates for special-use vehicles, as follows:

“2. State agencies competent to grant certificates of registration, special-use vehicles’ number plates, grant licenses or certificates of eligibility for operating all types of vehicles, and conduct driving tests for grant of road motor vehicle driving licenses in accordance with the law shall collect fees and charges as stipulated in this Circular.”

Article 2. Effect

1. This Circular takes effect from March 10, 2025.

2. In case the documents mentioned in this Circular are amended, supplemented or replaced, the amending, supplementing or replacing ones shall prevail.

3. Any problem arising in the course of implementation should be promptly reported to the Ministry of Finance for review and additional guidance./.