Circular 44/2023/TT-BTC charge and fee rates to support individuals and businesses

THE MINISTRY OF FINANCE

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No. 44/2023/TT-BTC

THE SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

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Hanoi, June 29, 2023

No.

Type of fee/charge

Rate

1

Charge rates for exploiting and using data on environment

Equal to 70% of the charge rates specified in the Charge Tariff for exploiting and using data on environment to the Minister of Finance’s Circular No. 22/2020/TT-BTC dated April 10, 2020, prescribing the rates and the collection, remittance, management and use of charges for exploiting and using data on environment.

2

a) Fee rates for issuance of license for establishment and operation of banks

Equal to 50% of the fee rates specified at Points a and b, Section 1 of the Fee Tariff provided in Clause 1, Article 4 of the Minister of Finance’s Circular No. 150/2016/TT- BTC dated 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) Fee rates for issuance of license for establishment and operation of non-bank credit institutions

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

3

a) Fee rates for grant of construction capacity certificates to organizations

b) Fee rates for grant of construction practice certificates to individuals

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

4

Charge rates for appraisal of construction investment projects

Equal to 50% of the charge rates specified in the Charge Tariff for appraisal of construction investment projects (charge for appraisal of construction investment feasibility study reports or charge for appraisal of construction investment techno-economic reports) to the Minister of Finance’s Circular No. 28/2023/TT-BTC dated May 12, 2023, prescribing the rates and the collection, remittance, management and use of appraisal charges for construction investment projects.

5

a) Charge rates for appraisal of technical designs (charge rates for appraisal of construction design implemented after basic design)

b) Appraisal charge rates for construction estimates

Equal to 50% of the charge rates specified in the Charge Tariff for appraisal charge rates for construction design implemented after basic design and charge rates for appraisal of construction estimates to the Minister of Finance’s Circular No. 27/2023/TT-BTC dated May 12, 2023, prescribing the rates and the collection, remittance, management and use of appraisal charges for technical design and construction estimates.

6

a) Charge rates for appraisal for grant of international tour operator licenses or domestic travel service business licenses

Equal to 50% of the charge rates specified in Clause 1, Article 4 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 appraisal charges for grant of international tour operator licenses or domestic travel service business licenses; appraisal charges for grant of tour guide’s cards; and fees for grant of licenses for establishment of Vietnam-based representative offices of foreign travel service business enterprises.

b) Charge rates for appraisal for grant of tour guide’s cards:

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

7

Charge rates for exploiting and using the water source by central agencies

Equal to 80% of the charge rates specified in the Charge Tariff for exploiting and using the water source by central agencies attached to the Minister of Finance’s Circular No. 01/2022/TT-BTC dated January 1, 2022, prescribing the rates, collection, remittance, management and use of charge rates for exploiting and using the water source by central agencies.

8

Charge rates for exploitation and use of information and data on hydro-meteorology

Equal to 70% of the charge rates specified in the Charge Tariff for exploitation and use of information and data on hydro-meteorology to the Minister of Finance’s Circular No. 197/2016/TT-BTC dated November 08, 2016, prescribing the rates and the collection, remittance, management and use of charge for exploitation and use of information and data on hydro-meteorology.

9

a) Charge and fee rates in the field of securities (except for the two charge and fee specified at the following Points b and c)

Equal to 50% of the charge and fee rates specified in the Securities Charge and Fee Tariff to the Minister of Finance’s Circular No. 25/2022/TT-BTC dated April 28, 2022, providing for charge and fee rates and the collection, remittance, management and use of the securities charges and fees.

b) Fee rates for grant, re-grant or renewal of certificates of practicing securities for individual practicing securities in securities company, securities investment fund management companies and securities investment company

Apply the charge rates specified at Point 15, Section I of the Securities Charge and Fee Tariff to Circular No. 25/2022/TT-BTC.

c) Charge rates for securities operation supervision

Apply the charge rates specified at Point 2, Section II of the Securities Charge and Fee Tariff to Circular No. 25/2022/TT-BTC.

10

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

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

b) Fee rates for grant of non-commercial publication import permits

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

c) Fee rates for registration of import of publications for commercial purposes

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

11

a) Appraisal charge rates for goods and services subject to business restriction in the commercial field; appraisal charge rates for goods and services subject to conditional commercial business in the commercial field, in case the business entities are organizations and enterprises; appraisal charge rates for goods and services subject to conditional commercial business in the commercial field, in case the business entities are business households and individuals

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

Equal to 50% of the charge rates specified at Point a, Point b, Point c, Clause 1, Article 4 of the Minister of Finance’s Circular No. 168/2016/TT-BTC dated October 26, 2016, prescribing rates and the regime of collection, remittance, management and use of appraisal charge for goods and services subject to business restriction; goods and services subject to conditional commercial business; fee for grant of licenses for establishment of goods exchanges.

a.2) In other areas

Equal to 50% of the corresponding fee rates specified at Point a.1 of the serial number 11.

b) Fee rates for grant of licenses for establishment of goods exchanges

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

Equal to 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

Equal to 50% of the corresponding fee rates specified at Point b.1 of the serial number 11.

12

Charge rates for registration (confirmation) for using foreign numeral code and barcode

Equal to 50% of the charge rates specified in Clause 2, Article 4 of the Minister of Finance’s Circular No. 232/2016/TT-BTC dated November 11, 2016, prescribing the rates and the collection, remittance, management and use of numeral code and barcode granting charges.

13

Industrial property fees

Equal to 50% of the fee rates specified in Section A of the Industrial Property Charge and Fee Tariff to the Minister of Finance’s Circular No. 263/2016/TT-BTC dated November 14, 2016, on fees and charges for industrial property and the collection, transfer, management and use thereof.

14

Airport and airfield exploitation franchise charge rates

Equal to 90% of the charge rates specified in Article 4 of the Minister of Finance’s Circular No. 247/2016/TT-BTC dated November 11, 2016, prescribing the rates and collection, remittance, management and use of airport and airfield exploitation franchise charges.

15

a) Fee rates for exit from and entry into airports and airfields applicable to foreign flights to Vietnamese airports

Equal to 90% of the fee rates specified in Clause 1, Article 4 of the Minister of Finance’s Circular No. 194/2016/TT-BTC dated November 8, 2016, prescribing the rates and regimes for collection and remittance of customs charge and fee for exit from and entry into airports and airfields applicable to foreign flights to Vietnamese airports.

b) Customs charge applicable to foreign flights to Vietnamese airports

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

16

a) Appraisal charge rates for grant of certificates and licenses in civil aviation operations; grant of licenses for entry into and exit from restricted areas in airports and airfields (except for the rates specified in the following serial numbers: 4.1, 4.2, 4.3, 4.4, 4.5.1, 5 and 6 of Section VI, Part A of the Charge and Fee Tariff which are applied the corresponding rates specified in Section VI, Part A of the Aviation Charge and Fee Tariff to Circular No. 193/2016/TT- BTC)

Equal to 80% of the charge rates specified in Section VI, Part A of the Aviation Charge and Fee Tariff to the Minister of Finance’s Circular No. 193/2016/TT- BTC dated November 8, 2016, providing for the rates and collection, remittance, management and use of aviation charges and fees.

b) Charge rates for registration of secured transactions for aircrafts (except for the rates specified in the serial number 4, Section VIII, Part A of the Charge and Fee Tariff which are applied the rates specified in Section VIII, Part A of the Aviation Charge and Fee Tariff to Circular No. 193/2016/TT- BTC)

Equal to 80% of the charge rates specified in Section VIII, Part A of the Aviation Charge and Fee Tariff to Circular No. 193/2016/TT- BTC.

17

a) Charge rates for registration of secured transactions

Equal to 80% of the charge rates specified at Points a, b and d, Section 1 of the Charge Tariff specified in Article 4 of the Minister of Finance’s Circular No. 202/2016/TT-BTC dated November 9, 2016, on rates and collection, remittance, management and use of charges in registration of secured transactions; and equal to 80% of the charge rates specified at Points c and dd, Section 1 of the Charge Tariff specified in Article 1 of the Minister of Finance’s Circular No. 113/2017/TT-BTC dated October 20, 2017, on amending and supplementing a number of articles of Circular No. 202/2016/TT-BTC. 

b) Charge rates for provision of information on secured transactions in movable property (other than aircraft) and seagoing ships

Equal to 80% of the charge rates in Section 2 of the Charge Tariff prescribed in Article 4 of Circular No. 202/2016/TT-BTC.

18

Charge rates for appraisal of business conditions in technical inspection of occupational safety and training of occupational safety and sanitation

Equal to 70% of the charge rates specified in Article 1 of the Minister of Finance’s Circular No. 110/2017/TT-BTC dated October 20, 2017, amending and supplementing the Charge Tariff for appraisal of business conditions in technical inspection of occupational safety and training of occupational safety and sanitation to the Minister of Finance’s Circular No. 245/2016/TT-BTC dated November 11, 2016, providing for rates, collection, remittance, management and use of the charge for appraisal of business conditions in technical inspection of occupational safety and training of occupational safety and sanitation.

19

a) Fee rates for grant of permits to send workers abroad to work for a definite term

Equal to 50% of the fee rates specified in Section 1 of the Charge and Fee Tariff provided in Article 4 of the Minister of Finance’s Circular No. 259/2016/TT-BTC dated November 11, 2016, providing for rates, collection, payment, management and use of the charge for verification of papers and documents, fees for grant of permits to send workers abroad to work for a definite term.

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

Equal to 50% of the charge rates in Section 3 of the Charge and Fee Tariff prescribed in Article 4 of Circular No. 259/2016/TT-BTC.

20

a) Fee rates for issuance of protection certificates and certificates of registration of industrial property right assignment contracts

Equal to 50% of the fee rates specified at Point 1, Section I of the Charge and Fee Tariff in crop production and forest tree varieties to the Minister of Finance’s Circular No. 207/2016/TT-BTC dated November 9, 2016, on rates, collection, remittance, management and use of charge and fee in crop production and forest tree varieties.

b) Fee rates for filing applications for registration of protection of intellectual property rights

Equal to 50% of the fee rates specified at Point 2, Section I of the Charge and Fee Tariff in crop production and forest tree varieties to Circular No. 207/2016/TT-BTC.

c) Fee rates for issuance of industrial property representation practice certificates and declaration and registration of industrial property representative

Equal to 50% of the fee rates specified at Point 3, Section I of the Charge and Fee Tariff in crop production and forest tree varieties to Circular No. 207/2016/TT-BTC.

d) Fee rates for plant variety protection:

d.1) Maintenance of effect of a plant variety protection title: From the 1^st year to the 3^rd year; from the 4^th year to the 6^th year; from the 7^th year to the 9^th year

d.2) Maintenance of effect of a plant variety protection title: From the 10^th year to the 15^th year; from the 16^th year to the time the plant variety protection title expires

Equal to 80% of the fee rates specified at Point 3, Section III of the Charge and Fee Tariff in crop production and forest tree varieties to Circular No. 207/2016/TT-BTC.

Equal to 70% of the fee rates specified at Point 3, Section III of the Charge and Fee Tariff in crop production and forest tree varieties to Circular No. 207/2016/TT-BTC.

21

Fee rates for grant of passports, laissez-passers, exit permits and AB stamps

Equal to 80% of the fee rates specified in Section I of the Tariff of Charges and Fees to the Minister of Finance’s Circular No. 25/2021/TT-BTC 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.

22

a) Fee rates for grant of firecracker management licenses

Equal to 80% of the fee rates in Section III of the Tariff specified in Article 1 of the Minister of Finance’s Circular No. 23/2019/TT-BTC dated April 19, 2019, on amending and supplementing a number of articles of the Minister of Finance’s Circular No. 218/2016/TT- BTC dated November 10, 2016, providing for rate, collection, payment, management and use of the appraisal charges for conditions in the field of security; charges for testing and granting professional security certificates; fees for grant of firecracker management licenses and weapon, explosives and supporting tool management licenses.

b) Fee rates for grant of weapon, explosives and supporting tool management licenses

Equal to 80% of the fee rates in Section IV of the Tariff prescribed in Article 1 of Circular No. 23/2019/TT-BTC.

23

a) Charge rates for settlement of independent claims filed by persons with related interests or obligations

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

b) Charge rates for appraisal of dossiers for enjoyment of immunity in the handling of competition cases

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

24

Charge rates for inspection of fire prevention and fighting equipment

Equal to 50% of the charge rates specified in the Charge Tariff for inspection of fire prevention and fighting equipment to the Minister of Finance’s Circular No. 02/2021/TT-BTC dated January 8, 2021, providing for rate, collection, payment, management and use of the charges for inspection of fire prevention and fighting equipment.

25

Appraisal charge rate for approval of fire prevention and fighting designs

Equal to 50% of the charge rates specified in Article 5 of the Minister of Finance’s Circular No. 258/2016/TT-BTC dated November 11, 2016, prescribing the rates and collection, remittance, management and use of appraisal charge rate for approval of fire prevention and fighting designs.

26

Fee rates for grant of citizen’s identity cards

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

27

Charge rates in medical sector

Equal to 70% of the charge rates specified in Article 1 of the Minister of Finance’s Circular No. 11/2020/TT-BTC dated February 20, 2020, on amending and supplementing a number of articles of the Minister of Finance’s Circular No. 278/2016/TT-BTC dated November 14, 2016, on providing for fees in medical sector, and the collection, payment, management and use thereof; and equal to 70% of the charge rates specified in Section II; Section III; at Points 2, 3, 5, 6, 7, 8 and 9, Section IV; Section V of the Charge Tariff in medical sector to Circular No. 278/2016/TT-BTC.

28

Charge rates for food safety

Equal to 90% of the charge rates specified in the Charge Tariff for food safety to the Minister of Finance’s Circular No. 67/2021/TT-BTC dated August 5, 2021, providing for rate, collection, payment, management and use of the charges for food safety.

29

Appraisal charge rates for conditional business in the field of feed, environmental remediation products used in aquaculture

Equal to 90% of the fee rates specified at Point 3, Section II of the Charge and Fee Tariff in management of quality of materials used in aquaculture to the Minister of Finance’s Circular No. 284/2016/TT-BTC dated November 14, 2016, providing for rate, collection, payment, management and use of the charges and fees in management of quality of materials used in aquaculture.

30

Railway infrastructure charges

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

31

Appraisal charge rates for issuance of license for production/trading of civil cryptography products, certificate of standard conformance of civil cryptography products, certificate of conformity of civil crytography products

Equal to 80% of the charge rates specified in Section II of the Charge and Fee Tariff attached to the Minister of Finance’s Circular No. 249/2016/TT-BTC dated November 11, 2016, providing for rate, collection, payment, management and use of the charge for appraisal and fee for issuance of license for production/trading of civil cryptography products, certificate of standard conformance of civil cryptography products, certificate of conformity of civil crytography products.

32

Charge rates in animal husbandry

Equal to 50% of the charge rates specified in the Charge Tariff in animal husbandry to the Minister of Finance’s Circular No. 24/2021/TT-BTC dated March 31, 2021, prescribing the rates, collection, remittance, management and use of charges in animal husbandry.

33

a) Fee rates for grant of certificates of quarantine of terrestrial animals and animal products; aquatic products imported, in transit, temporarily imported for re-export (including bonded warehouses), transferred from one border gate to another

Equal to 50% of the charge rates specified at Point 1, Section I of the Charge And Fee Tariff for veterinary work to the Minister of Finance’s Circular No. 101/2020/TT-BTC dated November 23, 2020, providing for the rates and collection, remittance, management of charge and fee rates for veterinary work.

b) Fee rates for grant of veterinary service practice certificates

Equal to 50% of the fee rates specified at Point 2, Section I of the Charge and Fee Tariff for veterinary work to Circular No. 101/2020/TT-BTC.

c) Charge rates for animal quarantine (clinical inspection of poultry)

Equal to 50% of the fee rates specified at Point 1.4, Section III of the Charge and Fee Tariff for veterinary work to Circular No. 101/2020/TT-BTC.

34

Fee rates for grant of certificates of inspection of technical safety and environmental protection for motor vehicles and special-use motorcycles

Equal to 50% of the fee rates specified in Clause 3, Article 1 of the Circular No. 36/2022/TT-BTC dated June 16, 2022, amending and supplementing a number of articles of the Minister of Finance’s Circular No. 199/2016/TT-BTC dated November 8, 2016, prescribing the rates, collection, remittance, management of fee rates for grant of quality and technical safety assurance certificates for transport machinery, equipment, means with strict requirements on safety.

35

Charge rates for the use of radio frequencies for the terrestrial mobile service

a) Terrestrial mobile telecommunications network for private messaging

b) Dedicated telecommunications networks using frequencies in the mobile service (including internal radio communication networks), trunked terrestrial mobile telecommunications networks

Equal to 80% of the fee rates specified at Point 3.1, Clause 3, Sector II, Part B of the Fee Tariff for grant of licenses to use radio frequencies and free rates for using radio frequencies to the Minister of Finance’s Circular No. 265/2016/TT-BTC dated November 14, 2016, prescribing the rates, collection, remittance, management and use of fee rates for grant of licenses to use radio frequencies and free rates for using radio frequencies.

Equal to 80% of the fee rates specified at Point 3.2, Clause 3, Sector II, Part B of the Fee Tariff for grant of licenses to use radio frequencies and free rates for using radio frequencies to the Minister of Finance’s Circular No. 11/2022/TT-BTC dated February 21, 2022, amending and supplementing a number of articles of Circular No. 265/2016/TT-BTC.

36

Charge rates for reporting inland waterways

Equal to 50% of the charge rates specified at Point 3, Clause 1, Article 4 of the Minister of Finance’s Circular No. 248/2016/TT-BTC dated November 11, 2016, prescribing the rates and the collection, remittance, management and use of charge and fee rates applicable at ports and inland waterway terminals.

FOR THE MINISTER

THE DEPUTY MINISTER

Cao Anh Tuan