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

CIRCULAR

Amending and supplementing a number of articles of the Ministry of Finance’s Circulars on charges and fees^[1]

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

Pursuant to the Government’s Decree No. 120/2016/ND-CP of August 23, 2016, detailing and guiding a number of articles of the Law on Charges and Fees; and the Government’s Decree No. 82/2023/ND-CP of November 28, 2023, amending and supplementing a number of articles of the Government’s Decree No. 120/2016/ND-CP of August 23, 2016, detailing and guiding a number of articles of the Law on Charges and Fees;

Pursuant to the Government’s Decree No. 14/2023/ND-CP of April 20, 2023, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Department of Tax Policies, Charges and Fees Supervisory Authority;

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

Article 1. To amend and supplement provisions on organization of collection of charges and fees in the Minister of Finance’s Circulars on charges and fees

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

“Article 3. Charge and fee collectors

Competent state agencies in charge of appraisal for grant of international tour operator licenses, domestic tour operator licenses, tour guide licenses, and licenses for establishment of Vietnam-based representative offices of foreign tour operators as prescribed by law shall act as charge and fee collectors under this Circular.”

2. To amend and supplement Article 3 of the Minister of Finance’s Circular No. 34/2018/TT-BTC of March 30, 2018, providing the rates and collection, remittance and management of appraisal charges 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 collectors

Competent state agencies in charge of appraisal for recognition of ratings of tourist accommodation establishments and recognition of other tourism service establishments as meeting tourist service standards in accordance with law shall act as charge collectors 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 of November 2, 2021, providing the rates, collection, remittance, management and use of charges for registration and inspection of technical safety of fishing vessels and inspection of fishing gear; appraisal charges for certification of the origin of aquatic materials; charges for appraisal of conditional business operations in the fisheries sector; and fees for grant of fishing and fisheries licenses, as follows:

“1. Fishing vessel registration and inspection facilities that have been granted certificates of eligibility for registration and inspection of fishing vessels by competent state agencies in accordance with law shall act as collectors of charges for registration and inspection of technical safety of fishing vessels and inspection of fishing gear under this Circular.

2. Competent state agencies in charge of appraisal of conditional business operations in the fisheries sector (including appraisal for grant of certificates of eligibility for registration and inspection of fishing vessels) and grant of fisheries licenses to foreign fishing vessels engaged in fisheries activities in Vietnam’s maritime zones as prescribed by law shall act as collectors of charges for appraisal of conditional business operations in the fisheries sector and fees for grant of fisheries licenses under this Circular.”

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

“Article 3. Charge collectors

State agencies and public non-business units in charge of appraisal for grant of certificates of fisheries supplies, appraisal of conditional business operations in the fisheries sector, appraisal for recognition or appointment or supervision of analytical laboratories and testing laboratories in the fisheries sector as prescribed by law shall act as charge collectors under this Circular.”

5. To amend and supplement Clause 2, Article 2 of the Ministry of Finance’s Circular No. 37/2023/TT-BTC of June 7, 2023, providing the rates and collection, remittance, management and use of charges for driver testing; and fees for grant of licenses and certificates of eligibility for operating vehicles and fees for registration and issuance of number plates of special-purpose vehicles, as follows:

“2. Competent state agencies in charge of grant of certificates of registration and number plates of special-purpose vehicles, and licenses and certificates of eligibility for operating vehicles, and testing for grant of road motor vehicle driver licenses as prescribed by law shall act as charge collectors under this Circular.”

Article 2. Implementation provisions

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

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

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.-

For the Minister of Finance
Deputy Minister
CAO ANH TUAN