Circular 43/2024/TT-BTC charge and fee rates for continuing to support, and remove difficulties for production and business

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Circular No. 43/2024/TT-BTC dated June 28, 2024 of the Ministry of Finance prescribing the rates of a number of charges and fees to continue to support, and remove difficulties for production and business
Issuing body: Ministry of FinanceEffective date:
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Official number:43/2024/TT-BTCSigner:Cao Anh Tuan
Type:CircularExpiry date:
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Issuing date:28/06/2024Effect status:
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Fields:Enterprise , Policy , Tax - Fee - Charge
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THE MINISTRY OF FINANCE
__________

No. 43/2024/TT-BTC

THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
______________________

Hanoi, June 28, 2024

CIRCULAR

Prescribing the rates of a number of charges and fees to continue to support, and remove difficulties for production and business

________________

 

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

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

In furtherance of the Government’s Resolution No. 44/NQ-CP dated April 05, 2024 at the Government’s regular meeting in March 2024 and the Government’s virtual conference with provinces;

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

The Minister of Finance promulgates the Circular prescribing the rates of a number of charges and fees to continue to support, and remove difficulties for production and business.

 

Article 1. Rates of a number of charges and fees to continue to support, and remove difficulties for production and business

1. From July 1, 2024 through December 31, 2024, the rates of a number of charges and fees shall be specified as follows:

No.

Name of charges and fees

Rate

1

a) Fees for grant of licenses for establishment and operation of banks

Equaling 50% of the fee rates provided at Point a, Section 1, of the fee tariff specified in Clause 1, Article 4 of the Minister of Finance’s Circular No. 150/2016/TT-BTC of October 14, 2016, providing for fees for issuance of license for establishment and operation of credit institutions; license for establishment of foreign banks’ branches, representative offices of foreign credit institutions or other foreign organizations having banking activities; license for provision of intermediary payment services by non-bank institutions, and the collection and transfer thereof.

b) Fees for grant of licenses for establishment and operation of non-bank credit institutions

Equaling 50% of the fee rates provided at Point b, Section 1 of the fee tariff specified in Clause 1, Article 4 of Circular No. 150/2016/TT-BTC.

2

a) Charge for appraisal for dealing in commercial goods and services restricted from business; charge for appraisal for dealing in commercial goods and services subject to conditional business applicable to business entities being organizations or enterprises; charge for appraisal for dealing in commercial goods and services subject to conditional business applicable to business entities being business households or individuals

 

a.1) In centrally run cities and provincial-level cities and towns

 

Equaling 50% of the charge rates specified at Points a, b and c, Clause 1, Article 4 of Circular No. 168/2016/TT-BTC of the Minister of Finance dated October 26, 2016, prescribing the rates, collection, remittance, management and use of the charge for appraisal of dealing in commercial goods and services restricted from business or subject to conditional business, and fees for grant of licenses for establishment of commodity exchanges.

a.2) In other areas

Equaling 50% of the charge rates specified at Point a.1 of ordinal number 2 of this fee and charge tariff.

b) Fee for grant of licenses for establishment of commodity exchanges

 

b.1) In centrally run cities and provincial-level cities and towns

Equaling 50% of the fee rates specified at Point d, Clause 1, Article 4 of Circular No. 168/2016/TT-BTC.

b.2) In other areas

Equaling 50% of the fee rates respectively provided at Point b.1 of ordinal number 2 of this fee and charge tariff.

3

a) Charge for appraisal for grant of certificates, permits, and certifications in civil aviation activities; and grant of permits for exit from and entry into restricted areas in airports and aerodromes (except the items provided in Nos. 4.1, 4.2, 4.3, 4.4, 4.5.1, 5 and 6, Section VI, Part A of the fee and charge tariff in the aviation sector promulgated together with Circular No. 193/2016/TT-BTC which will be collected at the rates equaling those provided in Section VI, Part A of the rate table).

Equaling 80% of the charge rates provided in Section VI, Part A, of the fee and charge tariff in the aviation sector promulgated together with Circular No. 193/2016/TT-BTC of the Minister of Finance dated November 8, 2016, prescribing the rates, and collection, remittance, management and use of charges and fees in the aviation sector.

b) Charge for registration of secured transactions for aircraft (except the items provided in No. 4, Section VIII, Part A of the fee and charge tariff in the aviation sector promulgated together with Circular No. 193/2016/TT-BTC which will be collected at the corresponding charge rates provided in Section VIII, Part A of the rate table)

Equaling 80% of the charge rates provided in Section VIII, Part A of the fee and charge tariff in the aviation sector promulgated together with Circular No. 193/2016/TT-BTC.

4

a) Fee for arrival/departure flights to/from Vietnamese airports

Equaling 90% of the fee rates specified in Clause 1, Article 4 of Circular No. 194/2016/TT-BTC of the Minister of Finance dated November 8, 2016, prescribing the rates, collection and remittance of the customs charge and fee for arrival/departure flights to/from Vietnamese airports.

b) Customs charges for foreign flights to Vietnamese airports

Equaling 90% of the charge rates specified in Clause 2, Article 4 of Circular No. 194/2016/TT-BTC

5

Charge for exploitation and use of hydro-meteorological information and data

Equaling 70% of the charge rates provided in the charge tariff for exploitation and use of hydro-meteorological information and data promulgated together with Circular No. 197/2016/TT-BTC of the Minister of Finance dated November 8, 2016, prescribing the rates, collection, remittance, management and use of charges for exploitation and use of hydro-meteorological information and data.

6

a) Fee for grant of protection titles and certificates of registration of industrial property rights transfer contracts

Equaling 50% of the fee rates provided at Point l, Section I of the fee and charge tariff in the field of cultivation and forest tree cultivars promulgated together with Circular No. 207/2016/TT-BTC of the Minister of Finance dated November 9, 2016, prescribing the rates, and collection, remittance, management and use of charges and fees in the field of cultivation and forest tree cultivars.

b) Fee for submission of a registration application for protection of intellectual property rights

Equaling 50% of the fee rate provided at Point 2, Section I of the fee and charge tariff in the field of cultivation and forest tree cultivars promulgated together with Circular No. 207/2016/TT-BTC.

c) Fee for grant of industrial property representation service-practicing certificates, publication and recording of industrial property representatives

Equaling 50% of the fee rate provided at Point 3, Section I of the fee and charge tariff in the field of cultivation and forest tree cultivars promulgated together with Circular No. 207/2016/TT-BTC.

d) Charge for protection of plant varieties:

d.1) Maintenance of validity of plant variety protection titles: From the 1st year to the 3rd year; from the 4th year to the 6th year; and from the 7th to the 9th year

 

Equaling 80% of the corresponding charge rates provided at Point 3, Section III of the fee and charge tariff in the field of cultivation and forest tree cultivars promulgated together with Circular No. 207/2016/TT-BTC.

d.2) Maintenance of validity of plant variety protection titles: From the 10th year to the 15th year; from the 16th year to the expiry date of the protection titles

Equaling 70% of the corresponding charge rates provided at Point 3, Section III of the fee and charge tariff in the field of cultivation and forest tree cultivars promulgated together with Circular No. 207/2016/TT-BTC.

7

a) Charge for appraisal of contents of non-commercial documents for grant of publication permits

Equaling 50% of the charge rates specified in Clause 1, Article 4 of Circular No. 214/2016/TT-BTC of the Minister of Finance dated November 10, 2016, prescribing the rates, collection, remittance, management and use of the charge for appraisal of contents of non-commercial documents for grant of publication permits, fee for grant of import permits for non-commercial publications and fee for registration of import of commercial publications.

b) Fee for grant of import permits for non-commercial publications

Equaling 50% of the fee rate specified in Clause 2, Article 4 of Circular No. 214/2016/TT-BTC

c) Fee for registration of import of commercial publications

Equaling 50% of the fee rate specified in Clause 3, Article 4 of Circular No. 214/2016/TT-BTC

8

Charge for registration (certification) of use of foreign article number codes and barcodes

Equaling 50% of the charge rates specified in Clause 2, Article 4 of Circular No. 232/2016/TT-BTC of the Minister of Finance dated November 11, 2016, prescribing the rates and collection, remittance, management and use of charges for grant of article number codes and barcodes.

9

Charge for transfer of the right to exploit airports and airfields

Equaling 90% of the charge rates specified in Article 4 of Circular No. 247/2016/TT-BTC of the Minister of Finance dated November 11, 2016, prescribing the rates and collection, remittance, management and use of the charge for transfer of the right to exploit airports and aerodromes.

10

Charge for notification of accidents or incidents on inland waterways

Equaling 50% of the charge rates specified at Point 3 of the fee and charge tariff, in Clause 1, Article 4 of Circular No. 248/2016/TT-BTC dated November 11, 2016 of the Minister of Finance prescribing the rates and collection, remittance, management and use of charges and fees applicable at seaports and inland ports and wharves.

11

Charges for assessment and grant of licenses for trading of civil cryptographic products and services, certificates of standard conformity of civil cryptographic products, certificates of technical-regulation conformity of civil cryptographic products

Equaling 80% of the charge rates specified in Sections I and II of the fee and charge tariff, promulgated together with Circular No. 249/2016/TT-BTC of the Minister of Finance dated November 11, 2016 prescribing the rates, collection, remittance, management and use of charges for assessment and grant of licenses for trading of civil cryptographic products and services, certificates of standard conformity of civil cryptographic products, certificates of technical-regulation conformity of civil cryptographic products and fees for grant of import license for civil cryptographic products.

12

Charge for appraisal for approval of fire prevention and fighting designs

Equaling 50% of the charge rates calculated under Article 5 of Circular No. 258/2016/TT-BTC of the Minister of Finance dated November 11, 2016, prescribing the rates and collection, remittance, management and use of the charge for appraisal for approval of fire prevention and fighting designs.

13

a) Fee for grant of permits for sending of guest workers abroad to work for a definite term

Equaling 50% of the fee rates provided in Section 1 of the charge and fee tariff  specified in Article 4 of Circular No. c of the Minister of Finance dated November 11, 2016, prescribing the rates, and collection, remittance, management and use of the charge for verification of papers and documents and fee for grant of permits for sending guest workers abroad to work for a definite term

b) Charge for verification of papers and documents upon request of domestic organizations and individuals

Equaling 50% of the charge rates provided in Section 3 of the rate table specified in Article 4 of Circular No. 259/2016/TT-BTC.

14

Industrial property-related fees

Equaling 50% of the charge rates provided in Section A of the tariff of industrial property-related charges and fees promulgated together with Circular No. 263/2016/TT-BTC of the Minister of Finance dated November 14, 2016, prescribing the rates and collection, remittance, management and use of industrial property-related charges and fees.

15

Charges for railway infrastructure use

Equaling 50% of the charge rates specified in Article 3 of Circular No. 295/2016/TT-BTC dated November 15, 2016 of the Minister of Finance prescribing the rates, collection, remittance of charges for use of railway infrastructure.

16

Charge for appraisal of business conditions in technical inspection of occupational safety; and training in occupational safety and health

Equaling 70% of the charge rates specified in Article 1 of Circular No. 110/2017/TT-BTC of the Minister of Finance dated October 20, 2017, amending and supplementing the charge tariff for appraisal of business conditions in technical inspection of occupational safety and training in occupational safety and health promulgated together with Circular No. 245/2016/TT-BTC of  the Minister of Finance dated November 11, 2016, prescribing the rates, collection, remittance, management and use of the charge for appraisal of business conditions in technical inspection of occupational safety and training in occupational safety and health.

17

a) Charge for appraisal for grant of international tour operator licenses and domestic tour operator licenses

Equaling 50% of the charge rates specified in Clause 1, Article 4 of Circular No. 33/2018/TT-BTC of the Minister of Finance dated March 30, 2018, prescribing the rates, collection, remittance and management of the charge for appraisal for grant of international tour operator licenses and domestic tour operator licenses; charge for appraisal for issuance of tour guide cards; fee for grant of licenses for establishment of Vietnam-based representative offices of foreign tour service providers.

b) Charge for appraisal for issuance of tour guide cards

Equaling 50% of the charge rates specified in Clause 2, Article 4 of Circular No. 33/2018/TT-BTC.

18

a) Fee for grant of firecracker management permits

Equaling 80% of the fee rate provided in Section III of the charge and fee tariff specified in Article 1 of Circular No. 23/2019/TT-BTC of the Minister of Finance dated April 19, 2019, amending and supplementing a number of articles of Circular No. 218/2016/TT-BTC of the Minister of Finance dated November 10, 2016, prescribing the rates, and collection, remittance, management and use of the charge for appraisal of security-related conditions; charge for testing for grant of certificates of security operations; fee for grant of firecracker management permits; and fee for grant of permits for management of weapons, explosives and supporting tools.

b) Fee for grant of permits for management of weapons, explosives and supporting tools

Equaling 80% of the fee rates provided in Section IV of the charge and fee tariff specified in Article 1 of Circular No. 23/2019/TT-BTC.

19

Fee for issuance of citizen identity cards

Equaling 50% of the fee rate specified in Article 4 of Circular No. 59/2019/TT-BTC of the Minister of Finance dated August 30, 2019, prescribing the rates, and collection, remittance, management and use of the fee for grant of citizen identity cards.

20

a) Charge for settlement of independent requests of persons with related rights and obligations

Equaling 50% of the charge rates specified at Point a, Clause 2, Article 4 of Circular No. 58/2020/TT-BTC of the Minister of Finance dated June 12, 2020, prescribing the rates, and collection, remittance, management and use of charges for handling competition cases.

b) Charge for appraisal of dossiers of enjoyment of immunities in handling of competition cases

Equaling 50% of the charge rate specified at Point b, Clause 2, Article 4 of Circular No. 58/2020/TT-BTC.

21

a) Fees for grant of quarantine certificates for terrestrial animal and animal products; aquatic animals imported, in transit, temporarily imported for re-export (including bonded warehouses) and border-gate transfer

Equaling 50% of the fee rates specified at Point 1, Section I of the fee and charge tariff in the animal health work attached together with Circular No. 101/2020/TT-BTC of the Minister of Finance dated November 23, 2020 prescribing the rates and collection, remittance, management of charges and fees in the animal health work.

b) Fees for grant of veterinary service practice certificates

Equaling 50% of the fee rates specified at Point 2, Section I of the fee and charge tariff in the animal health work attached together with Circular No. 101/2020/TT-BTC.

c) Charges for animal quarantine (for the activities of clinical check of poultry)

Equaling 50% of the charge rates specified at Point 1.4, Section III of the fee and charge tariff in the animal health work attached together with Circular No. 101/2020/TT-BTC.

22

Charge for inspection of fire prevention and fighting equipment

Equaling 50% of the charge rates provided in the charge tariff for inspection of fire prevention and fighting equipment promulgated together with Circular No. 02/2021/TT-BTC of the Minister of Finance dated January 8, 2021, prescribing the rates, and collection, remittance, management and use of the charge for appraising fire prevention and fighting equipment.

23

Charges in animal husbandry

Equaling 50% of the charge rates specified in the tariff of animal husbandry-related charges and fees promulgated together with Circular No. 24/2021/TT-BTC dated March 31, 2021 of the Minister of Finance prescribing the rates, collection, remittance, management and use of charges in animal husbandry.

24

Fee for issuance of passports, laissez-passer, exit permits, and AB stamps

Equaling 80% of the fee rates provided in Section I of the charge and fee tariff promulgated together with Circular No. 25/2021/TT-BTC of the Minister of Finance dated April 7, 2021, prescribing the rates of charges and fees related to exit from, entry into, transit through and residence in Vietnam and charge and fee collection, remittance, management and use.

25

Charges in food safety

Equaling 90% of the charge rates provided in the tariff for charges in food safety promulgated together with Circular No. 67/2021/TT-BTC of the Minister of Finance dated August 5, 2021 prescribing the rates, collection, remittance, management and use of charges in food safety.

26

Charge for appraisal of conditional business in the field of fisheries

Equaling 90% of the charge rates provided at Point 2 of the charge tariff in the field of management of aquaculture promulgated together with Circular No. 112/2021/TT-BTC dated December 15, 2021 of the Minister of Finance prescribing the rates, and collection, remittance, management and use of charges and fees in the field of quality management of supplies for aquaculture.

27

Charge for exploitation and use of the water source by central agencies

Equaling 80% of the charge rates provided in the charge tariff for exploitation and use of the water source by central agencies promulgated together with Circular No. 01/2022/TT-BTC of the Minister of Finance dated January 11, 2022, prescribing the rates, collection, remittance, management and use of charges for exploitation and use of the water source by central agencies.

28

Charges for radio frequency use for land mobile service

 

a) Land mobile telecommunications network for private messaging

Equaling 80% of the charge rates specified at Point 3.1, Clause 3, Section II, Part B of the fee tariff for licensing the radio frequency use and charges for radio frequency use promulgated together with Circular No. 265/2016/TT-BTC dated November 14, 2016 of the Minister of Finance, prescribing the rates, collection, remittance, management and use of fees for licensing the radio frequency use and charges for radio frequency use.

b) Private telecommunication networks using frequencies in the mobile service (including internal radio communication networks), trunked land mobile telecommunications networks

Equaling 80% of the charge rates specified at Point 3.2, Clause 3, Section II, Part B of the fee tariff for licensing the radio frequency use and charges for radio frequency use promulgated together with Circular No. 11/2022/TT-BTC dated February 21, 2022 of the Minister of Finance amending and supplementing a number of articles of Circular No. 265/2016/TT-BTC.

29

a) Charges and fees in the field of securities (except 2 charges and fees provided at Points b and c below)

Equaling 50% of the charge and fee rates provided in the fee and charge tariff in the field of securities promulgated together with Circular No. 25/2022/TT-BTC of the Minister of Finance dated April 28, 2022, prescribing the rates, collection, remittance, management and use of charges and fees in the field of securities.

b) Fee for grant, renewal and re-grant of securities practice certificates to securities practitioners working at securities companies, securities investment fund management companies and securities investment companies

Applying the fee rate provided at Point 15, Section I of the fee and charge tariff in the field of securities promulgated together with Circular No. 25/2022/TT-BTC.

c) Charge for supervision of securities activities

Applying the charge rate provided at Point 2, Section II of the fee and charge tariff in the field of securities promulgated together with Circular No. 25/2022/TT-BTC.

30

Fees for issuance of certificates of technical safety and environmental protection for motorized vehicles and special-use vehicles

Equaling 50% of the fee rates prescribed in Clause 3, Article 1 of Circular No. 36/2022/TT-BTC dated June 16, 2022 of the Minister of Finance amending and supplementing a number of articles of Circular No. 199/2016/TT-BTC of the Minister of Finance dated November 8, 2016 prescribing the rates, collection, remittance, management and use of fees for issuance of certificates of quality assurance and technical safety for machines, equipment and means of transport subject to strict safety requirements.

31

Fees for grant of construction capacity certificates to organizations, construction practice certificates to individuals

Equaling 50% of the fee rates specified in Clause 1, Article 4 of Circular No. 38/2022/TT-BTC of the Minister of Finance dated June 24, 2022, prescribing the rates, collection and remittance of fees for grant of construction permits, fees for grant of architect practice certificates.

32

Charge for appraisal of technical designs (charge for appraisal of construction design implemented after basic design), charge for appraisal of construction cost estimates

Equaling 50% of the charge rates provided in the charge tariff for appraisal of construction design implemented after basic design, charge for appraisal of construction cost estimates promulgated together with Circular No. 27/2023/TT-BTC of the Minister of Finance dated May 12, 2023, prescribing the rates, collection, remittance, management and use of the charge for appraisal of technical designs, construction cost estimates.

33

Charge for appraisal of construction investment projects

Equaling 50% of the charge rates provided in the charge tariff for appraisal of construction investment projects, charge for appraisal of construction investment feasibility study report or charge for appraisal of techno-economic reports) promulgated together with Circular No. 28/2023/TT-BTC of the Minister of Finance dated May 12, 2023, prescribing the rates, collection, management and use of the charge for appraisal of construction investment projects.

34

Charges in the health sector

Equaling 70% of the charge rates specified in the charge rates in the health sector promulgated together with Circular No. 59/2023/TT-BTC dated August 30, 2023 of the Minister of Finance prescribing the rates, collection, remittance, management and use of charges in health sector.

35

a) Charge for registration of secured transactions

Equaling 80% of the charge rates specified at Point l of the charge tariff for registration of secured transactions promulgated together with Circular No. 61/2023/TT-BTC dated September 28, 2023 of the Minister of Finance prescribing the rates, collection, remittance, management and use of charges for registration of secured transactions.

b) Charge for provision of information on secured transactions with collaterals being movable assets (except for securities already registered at the Vietnam Securities Depository and Clearing Corporation, aircraft), seagoing vessels

Equaling 80% of the charge rates provided at Point 2 of the charge tariff for registration of secured transactions promulgated together with Circular No. 61/2023/TT-BTC.

36

Charges for exploitation and use of environmental data

Equaling 70% of the charge rates provided in the charge tariff for exploitation and use of environmental data promulgated together with Circular No. 65/2023/TT-BTC of the Minister of Finance dated October 31, 2023, prescribing the rates, collection, remittance, management and use of charges for exploitation and use of environmental data.

a) For charge for radio frequency use specified in ordinal number 28 in the above table: In case organizations and individuals have paid charges according to the charge rates specified in Circular No. 265/2016/TT-BTC and Circular No. 11/2022/TT-BTC for the effective period of this Circular, organizations and individuals shall have the difference between the charge amount calculated at the rate prescribed in Circular No. 265/2016/TT-BTC and Circular No. 11/2022/TT-BTC and that calculated at the rate prescribed in this Circular offset against the payable charge amount of the subsequent charge payment period. The charge-collecting organization shall be responsible for calculate the charge amount to be offset against the payable amount of the subsequent period for organizations and individuals.

b) The Circulars cited in the above table are collectively referred to as the original Circulars. In case the original Circulars are amended, supplemented or replaced, the charge and fee rates provided in the above Table shall be calculated by multiplying the corresponding rate in the above Table by the charge and fee rates in the newly amended, supplemented or replaced document.

c) For services subject to the charge and fee rates at ordinal numbers 14, 16, 24, 31 in the above Table: In case of using online public services, the charge and fee rates specified in this Circular shall apply, not the charge and fee rates specified in Circular No. 63/2023/TT-BTC dated October 16, 2023 of the Minister of Finance amending and supplementing a number of articles of a number of Circulars regulating charges and fees of the Minister of Finance to encourage the use of online public services.

2. From January 01, 2025, the charge and fee rates provided in the above Table must comply with original Circulars, Circular No. 63/2023/TT-BTC and amending, supplementing and replacing Circulars (if any).

3. Apart from the charge and fee rates provided in the above Table, other contents relating to the scope of regulation, subjects of application; charge- and fee-collecting organizations; fee and charge payers; cases entitled to exemption from charge and fee payment; declaration and payment of charges and fees; charge and fee rates; charge management and use; charge and fee receipts, publication of regulations on charge and fee collection not yet mentioned in this Circular must comply with original Circulars; amending, supplementing or replacing Circulars (if any) and other relevant legal documents.

Article 2. Effect

1. This Circular takes effect from July 1, 2024, through December 31, 2024.

2. During implementation, if any problems arise, organizations and individuals are requested to promptly report them to the Ministry of Finance for further study and guidance./.

 

 

FOR THE MINISTER

THE DEPUTY MINISTER

 

 

Cao Anh Tuan

 

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