Circular 13/2025/TT-BTC service charges for maintenance of the inspection system of digital signature certificate status

CIRCULAR

Prescribing the rates and the collection, remittance, management and use of service charges for maintenance of the inspection system of
digital signature certificate status

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

Pursuant to the Law on the State Budget dated June 25, 2015;

Pursuant to the Law on Tax Administration dated June 11, 2019;

Pursuant to the Law on E-Transactions dated June 22, 2023;

Pursuant to 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;

Pursuant to the Government's Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration; the Government's Decree No. 91/2022/ND-CP dated October 30, 2022 on amending and supplementing a number of articles of the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration;

Pursuant to the Government’s Decree No. 11/2020/ND-CP dated January 20, 2020 providing for administrative procedures in the field of state treasury;

Pursuant to the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020 on invoices and documents;

Pursuant to the Government’s Decree No. 23/2025/ND-CP dated February 21, 2025 defining e-signatures and trust services;

Pursuant to the Government’s Decree No. 29/2025/ND-CP dated February 24, 2025, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the Director of Tax, Fee and Charge Policy Supervisory Authority;

The Minister of Finance promulgates the Circular prescribing the rates and the collection, remittance, management and use of service charges for maintenance of the inspection system of digital signature certificate status.

Article 1. Scope of regulation and subjects of application

1. This Circular defines the rates and the collection, remittance, management and use of service charges for maintenance of the inspection system of digital signature certificate status.

2. This Circular applies to:

a) Organizations granted licenses for trust service provision.

b) The Vietnam National Root Certification Authority.

c) Other organizations and individuals related to the collection, remittance, management and use of service charges for maintenance of the inspection system of digital signature certificate status.

Article 2. Charge payers

1. Organizations granted licenses for trust service provision are the payers of service charges for maintenance of the inspection system of digital signature certificate status.

2. For licenses for public digital signature authentication service provision granted under the Law No. 51/2005/QH11 on E-Transactions and legal documents detailing the implementation of such Law that are still valid, the licensed organizations shall be the payers of service charges for maintenance of the inspection system of digital signature certificate status as defined in this Circular.

Article 3. Charge-collecting organizations

The Vietnam National Root Certification Authority as defined in law regulations on e-transactions is the charge-collecting organization specified in this Circular.

Article 4. Charge rates

Rates of service charges for maintenance of the inspection system of digital signature certificate status shall be as follows:

1. Regarding the public digital signature authentication service: VND 3,000/month/01 public digital signature certificate which is granted by a public digital signature authentication service provider to a subscriber being organization or enterprise.

The charge calculation period is counted from the month the public digital signature certificate granted to a subscriber is valid to the month immediately preceding the month the public digital signature certificate expires, or to the month the public digital signature certificate is suspended or revoked. In case a public digital signature certificate is valid and expires or is suspended or revoked in the same month, the charge for one month shall be paid.

2. Regarding the timestamping service and data message authentication service: VND 4,200,000/month/01 digital signature certificate, for the timestamping service and data message authentication service provided by the Vietnam National Root Certification Authority to a trust service provider.

The charge calculation period shall be rounded up from the month the digital signature certificate for the timestamping service or data message authentication service is provided by the Vietnam National Root Certification Authority to a trust service provider to the month immediately preceding the month such digital signature certificate expires or to the month such digital signature certificate is suspended or revoked.

Article 5. Declaration, payment of charges

1. For charge payers

On a quarterly basis, no later than the last day of the first month of the following quarter, charge payers shall pay the amount of service charges for maintenance of the inspection system of digital signature certificate status to the charge-collecting organization by the forms defined in the Minister of Finance’s Circular No. 74/2022/TT-BTC dated December 22, 2022, providing for forms and time limits for the collection, payment and declaration of charges and fees falling under the Ministry of Finance’s competence.

2. For the charge-collecting organization

a) By the 5^th every month at the latest, the charge-collecting organization shall deposit the charge amount collected in the previous month into an account of charges to be paid to the state budget, opened at the State Treasury.

b) The charge-collecting organization shall collect, remit the collected charge amount and make finalization of such collected charge amount in accordance with Circular No. 74/2022/TT-BTC.

Article 6. Management and use of charge amount

1. The charge-collecting organization may retain 85% of the collected charge amounts to cover expenses for provision of services and collection of charges in accordance with Clause 4 Article 1 of 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; and remit 15% of the collected charge amounts into the state budget according to according to chapters, sub-sections of the current State Budget Index; except for cases defined in Clause 2 of this Article.

2. In case the charge-collecting organization is a state agency not allowed to have its operating expenses covered by charge revenues as prescribed in Clause 3, Article 1 of the Government’s Decree No. 82/2023/ND-CP, it must remit the entire amount of collected charges to the state budget. Sources of expenses to cover the service provision and and collection of charge shall be allocated by the state budget in the charge-collecting organization’s estimates according to the state budget expenditure regime and norms in accordance with law regulations.

Article 7. Effect

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

2. This Circular repeals the Minister of Finance’s Circular No. 19/2022/TT-BTC dated March 23, 2022, prescribing the rates, collection, remittance, management and use of the service charges for maintaining the system checking digital certificate validation status.

3. Other contents relating to the collection, remittance, collection documents and disclosure of collection regime of charges that are not specified in this Circular shall comply with the following documents: Law on Charges and Fees; 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; Law on Tax Administration; the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration; the Government’s Decree No. 91/2022/ND-CP dated October 30, 2022 on amending and supplementing a number of articles of the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration; the Government’s Decree No. 11/2020/ND-CP dated January 20, 2020 providing for administrative procedures in the field of state treasury; the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents; and the Minister of Finance’s Circular No. 78/2021/TT-BTC dated September 17, 2021, guiding the implementation of a number of articles of the Law on Tax Administration dated June 13, 2019 and the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents.

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

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