VietnameseCircular 33/2025/TT-BTC charges for exploiting and using the water source by central agencies
ATTRIBUTE
| Issuing body: | Ministry of Finance | Effective date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Official number: | 33/2025/TT-BTC | Signer: | Cao Anh Tuan |
| Type: | Circular | Expiry date: | Updating |
| Issuing date: | 05/06/2025 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Fields: | Tax - Fee - Charge , Natural Resources - Environment |
THE MINISTRY OF FINANCE No. 33/2025/TT-BTC | THE SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ______________________ Hanoi, June 5, 2025 |
CIRCULAR
Prescribing the rates, collection, remittance, management and use of charges for exploiting and using the water source by central agencies
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 13, 2019;
Pursuant to the Law on Water Resources dated November 27, 2023;
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. 11/2020/ND-CP dated January 20, 2020, regulating administrative procedures in the field of the State Treasury
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, 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. 123/2020/ND-CP dated October 19, 2020, on invoices and documents; the Government’s Decree No. 70/2025/ND-CP dated March 20, 2025, amending and supplementing a number of articles of the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents;
Pursuant to the Government’s Decree No. 54/2024/ND-CP dated May 16, 2024, Prescribing groundwater drilling practice, water resource declaration, registration, licensing, and servicing, and levy on grant of the water extraction right;
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 request of the Director of the Tax Policies, Fees and Charges Supervisory Authority;
The Minister of Finance hereby promulgates the Circular prescribing the rates, collection, remittance, management and use of charges for exploiting and using the water sources by central agencies.
Article 1. Scope of regulation and subjects of application
1. This Circular prescribes the rates, collection, remittance, management and use of charges for exploiting and using the water sources by central agencies, including:
a) The appraisal charge of projects, reports on exploration and assessment of reserves, exploitation and use of groundwater.
b) The appraisal charge of dossiers and conditions for the practice of groundwater drilling.
c) The appraisal charge of projects on the exploitation and use of surface water and seawater.
2. This Circular applies to charge payers; charge-collecting organizations; other agencies, organizations and individuals involved in the collection, remittance, management and use of charge.
Article 2. Charge payers and charge-collecting organizations
1. Charge payers include agencies, organizations, individuals (including households and groups of individuals) that request a grant, renewal or modification of a groundwater exploration license, a water sources exploitation license and a groundwater drilling practice license.
2. The state agency competent to appraise the project, reports in the application for grant, extension, adjustment of the contents of a groundwater exploration license, a water sources exploitation license and document for grant, extension, adjustment of the contents of a groundwater drilling practice license in accordance with the law on water sources shall be the charge-collecting organization as prescribed in this Circular.
Article 3. Charge rates
The appraisal charge rates for exploiting and using the water sources by central agencies shall be specified in the Tariff of charges for exploiting and using of water sources by central agencies issued together with this Circular.
Article 4. Charge declaration, remittance
1. The charge payers shall pay the charge to the charge-collecting organization in the form prescribed 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 No later than the 5th day of each month, the charge-collecting organization shall deposit the collected charge amount of the previous month into its account of charge pending remittance into the state opened at the State Treasury. The charge-collecting organization shall declare, collect, remit, and settle the charge in accordance with the provisions of Circular No. 74/2022/TT-BTC.
Article 5. Charge management and use
1. The charge-collecting organization may retain 70% of the collected charge amount to cover the expenses for service provision and charge collection in accordance with Clause 4, Article 1 of 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; and remit 30% of the collected charge amount to the state budget (central budget) according to the Chapter, Sub-item of the current State budget Index; except for the case prescribed 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 Decree No. 82/2023/ND-CP, it shall remit the entire amount of collected charges to the state budget. The expenses for service provision and charge collection are guaranteed by the state budget and allocated in the estimate of the charge-collecting organization according to the state budget expenditure regime and norms as prescribed by law.
Article 6. Effect
1. This Circular takes effect on July 20, 2025, and replaces the Minister of Finance’s Circular No. 01/2022/TT-BTC dated January 11, 2022, prescribing the rates and regime for collection, remittance, management, and use of charges for water source exploitation and use by central agencies.
2. Other contents related to the collection, remittance, management, use, receipts, and public disclosure of charge collection regimes not stipulated in this Circular shall comply with the following documents: Law on Charges and Fees; Decree No. 120/2016/ND-CP; Decree No. 82/2023/ND-CP; 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, 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, regulating 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; the Government’s Decree No. 70/2025/ND-CP dated March 20, 2025, amending and supplementing a number of articles of 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. 32/2025/TT-BTC dated May 31, 2025, guiding the implementation of a number of articles of the Law on Tax Administration dated June 13, 2019, the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents, Decree No. 70/2025/ND-CP dated March 20, 2025, amending and supplementing a number of articles of Decree No. 123/2020/ND-CP.
3. In case the legal documents referred to in this Circular are amended, supplemented, or replaced, the amended, supplemented, or replaced ones shall prevail.
4. Any problem arising in the course of implementation should be promptly reported to the Ministry of Finance for review and additional guidance./.
| FOR THE MINISTER THE DEPUTY MINISTER
Cao Anh Tuan |
TARIFF OF CHARGE FOR EXPLOITING AND USING THE WATER SOURCE BY CENTRAL AGENCIES
(Promulgated together with the Minister of Finance’s Circular No. 33/2025/TT-BTC dated June 05, 2025)
No. | Particular | Rate (VND/dossier) |
1 | Appraisal of groundwater exploration project |
|
a | Exploration project with water flow from 3,000 m3/day-night to less than 10,000 m3/day-night | 14,700,000 |
b | Exploration project with water flow from 10,000 m3/day-night to less than 20,000 m3/day-night | 20,500,000 |
c | Exploration project with water flow from 20,000 m3/day-night to 30,000 m3/day-night | 26,600,000 |
d | Exploration project with water flow over 30,000 m3/day-night | 33,200,000 |
2 | Appraisal of reports on exploration and assessment of groundwater reserves |
|
a | Report on exploration with water flow from 3,000 m3/day-night to less than 10,000 m3/day-night | 15,600,000 |
b | Report on exploration with water flow from 10,000 m3/day-night to less than 20,000 m3/day-night | 21,200,000 |
c | Report on exploration with water flow from 20,000 m3/day-night to 30,000 m3/day-night | 23,500,000 |
d | Report on exploration with water flow over 30,000 m3/day-night | 28,100,000 |
3 | Appraisal of reports on current status of groundwater exploitation |
|
a | Report on current status of groundwater exploitation with water flow from 3,000 m3/day-night to less than 10,000 m3/day-night | 14,900,000 |
b | Report on current status of groundwater exploitation with water flow from 10,000 m3/day-night to less than 20,000 m3/day-night | 20,800,000 |
c | Report on current status of groundwater exploitation with water flow from 20,000 m3/day-night to 30,000 m3/day-night | 27,100,000 |
d | Report on current status of groundwater exploitation with water flow over 30,000 m3/day-night | 34,200,000 |
4 | Appraisal of dossiers and conditions for large-scale groundwater drilling practice | 4,400,000 |
5 | Appraisal of surface water exploitation and use project |
|
a | Project for exploiting surface water for: Reservoirs, irrigation dams exploiting surface water for agricultural production, aquaculture with exploitation scale from 2 m3/second to less than 5 m3/second and total capacity from 3 million m3 or more to less than 20 million m3; Surface water exploitation works other than reservoirs, irrigation dams to supply agricultural production, aquaculture with exploitation scale from 5 m3/second to less than 10 m3/second; Reservoirs, irrigation dams with total capacity from 20 million m3 to less than 100 million m3; Power generation with capacity from 2,000 kW to less than 10,000 kW; Other purposes with flow from 50,000 m3/day-night and night to less than 100,000 m3/day-night and night | 25,200,000 |
b | Works to block rivers, streams, canals, ditches, and streams for the purpose of preventing salinity, creating sources, preventing flooding, and creating landscapes (except reservoirs, dams for irrigation and hydropower) with a total length of the works to block rivers, streams, canals, ditches, and streams from 60 m or more. For culverts to block rivers, streams, canals, ditches, and streams for the purpose of preventing salinity, creating water sources, preventing flooding, and creating landscapes with a total water clearance width of 50 m or more | 25,200,000 |
c | Project for exploiting surface water for: Reservoirs, irrigation dams exploiting surface water for agricultural production, aquaculture with exploitation scale from 5 m3/second to less than 10 m3/second and total capacity of less than 20 million m3; Surface water exploitation works other than reservoirs, irrigation dams to supply agricultural production, aquaculture with exploitation scale from 10 m3/second to less than 50 m3/second; Reservoirs, irrigation dams with total capacity from 100 million m3 to less than 500 million m3; Power generation with capacity from 10,000 kW to less than 20,000 kW; Other purposes with flow from 100,000 m3/day-night and night to 200,000 m3/day-night and night | 35,400,000 |
d | Project for exploiting surface water for: Reservoirs, irrigation dams exploiting surface water for agricultural production, aquaculture with an exploitation scale of 10 m3/second or more and a total capacity of less than 20 million m3; Surface water exploitation works other than reservoirs, irrigation dams to supply agricultural production, aquaculture with an exploitation scale of 50 m3/second or more; Reservoirs, irrigation dams with a total capacity of 500 million m3 or more; Power generation with a capacity of over 20,000 kW; Other purposes with a flow rate of over 200,000 m3/day-night and night | 45,600,000 |
6 | Appraisal of seawater exploitation and use project |
|
a | Exploration project with water flow from 1,000,000 m3/day-night to 2,000,000 m3/day-night | 45,600,000 |
b | Exploration project with water flow over 2,000,000 m3/day-night | 57,700,000 |
7 | Appraisal of projects and reports in case of a request for renewal or modification of licenses for exploitation of groundwater, surface water, seawater | Equal to 50% of the rates specified in Nos. 3, 5, and 6 of this Tariff |
8 | Appraisal of projects and reports in case of request for renewal or modification of groundwater exploration licenses; appraisal of dossiers and conditions in case of renewal or modification of groundwater drilling practice licenses | Equal to 30% of the rates specified in Nos. 1 and 4 of this Tariff |
Note:
At Nos. 5 and 6 of the above Tariff: The appraisal charges of projects on exploitation of surface water and seawater shall apply to both cases of water exploitation works that have not yet commenced operation and those already in operation./.
VIETNAMESE DOCUMENTS
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ENGLISH DOCUMENTS
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