VietnameseCircular 64/2025/TT-BTC fees and charges to support enterprises and citizens
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: | 64/2025/TT-BTC | Signer: | Cao Anh Tuan |
| Type: | Circular | Expiry date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Issuing date: | 30/06/2025 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Fields: | Enterprise , Policy , Tax - Fee - Charge |
THE MINISTRY OF FINANCE | THE SOCIALIST REPUBLIC OF VIETNAM |
CIRCULAR
Stipulating the collection rates and exemption for certain fees and charges
to support enterprises and citizens
Pursuant to the Law on Charges and Fees dated November 25, 2015;
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 the Tax Policies, Fees and Charges Supervisory Authority;
The Minister of Finance promulgates this Circular stipulating the collection rates and exemption for certain fees and charges to support enterprises and citizens.
Article 1. Collection rates for certain fees and charges to support enterprises and citizens
1. From July 01, 2025, to the end of December 31, 2026, the collection rates for certain fees and charges are prescribed as follows:
No. | Name of fee/charge | Collection rate |
1 | a) Charge for the issuance of establishment and operation licenses for banks | Equal to 50% of the charge rate specified at Point a, Section 1 of the Charge Tariff 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) Charge for the issuance of establishment and operation licenses for non-bank credit institutions | Equal to 50% of the charge rate specified at Point b, Section 1 of the Charge Tariff in Clause 1, Article 4 of Circular No. 150/2016/TT-BTC. |
2 | a) Fee for appraisal of business in goods and services restricted from commercial business; fee for appraisal of business in goods and services subject to conditions in the commercial sector for business entities that are organizations or enterprises; fee for appraisal of business in goods and services subject to conditions in the commercial sector for business entities that are business households or individuals | Equal to 50% of the fee rate specified in Article 4 of the Minister of Finance’s Circular No. 168/2016/TT-BTC dated October 26, 2016, regulating the collection rates, collection, payment, management, and use regime for the fee for appraisal of business in goods and services restricted from business; goods and services subject to conditions in the commercial sector, and the charge for the issuance of a license to establish a Commodity Exchange. |
| b) Charge for the issuance of a license to establish a Commodity Exchange | Equal to 50% of the charge rate specified in Article 4 of Circular No. 168/2016/TT-BTC. |
3 | a) Fee for appraisal for the issuance of certificates, licenses, and attestations in civil aviation activities; issuance of permits for entry into and exit from restricted areas at airports and aerodromes (excluding the collections at items: 4.1, 4.2, 4.3, 4.4, 4.5.1, 5, 6 of Section VI, Part A of the Fee and Charge Tariff, for which the corresponding fee rates specified in Section VI, Part A of the Fee and Charge Tariff in the aviation sector, issued together with Circular No. 193/2016/TT-BTC, shall apply) | Equal to 50% of the fee rate specified in Section VI, Part A of the Fee and Charge Tariff in the aviation sector, issued together with the Minister of Finance’s Circular No. 193/2016/TT-BTC dated November 08, 2016, regulating the collection rates, collection, payment, management, and use regime for fees and charges in the aviation sector. |
| b) Fee for registration of secured transactions for aircraft (excluding the collection in serial number 4, Section VIII, Part A of the Fee and Charge Tariff, for which the corresponding fee rate specified in Section VIII, Part A of the Fee and Charge Tariff in the aviation sector, issued together with Circular No. 193/2016/TT-BTC, shall apply) | Equal to 50% of the fee rate specified in Section VIII, Part A of the Fee and Charge Tariff in the aviation sector, issued together with Circular No. 193/2016/TT-BTC. |
4 | a) Charge for entry and exit of airports and aerodromes for foreign flights arriving at Vietnam's airports | Equal to 50% of the charge rate specified in Clause 1, Article 4 of the Minister of Finance’s Circular No. 194/2016/TT-BTC dated November 08, 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 fee for foreign flights arriving at Vietnam's airports | Equal to 50% of the fee rate specified in Clause 2, Article 4 of Circular No. 194/2016/TT-BTC. | |
5 | Fee for the exploitation and use of hydrometeorological information and data | Equal to 50% of the fee rate specified in the Fee Tariff for the exploitation and use of hydrometeorological information and data, issued together with the Minister of Finance’s Circular No. 197/2016/TT-BTC dated November 08, 2016, providing for rates, collection, remittance, management and use of charges for exploitation and use of hydro-meteorological information and data. |
6 | a) Charge for the issuance of protection titles, issuance of certificates of registration for contracts of transfer of industrial property rights in the fields of cultivation and forestry plant varieties | Equal to 50% of the charge rate specified at Point 1, Section I of the Fee and Charge Tariff in the fields of cultivation and forestry plant varieties, issued together with the Minister of Finance’s Circular No. 207/2016/TT-BTC dated November 09, 2016, regulating the collection rates, collection and payment regime, management, and use of fees and charges in the fields of cultivation and forestry plant varieties. |
b) Charge for filing an application for protection of intellectual property rights in the fields of cultivation and forestry plant varieties | Equal to 50% of the charge rate specified Point 2, Section I of the Fee and Charge Tariff in the fields of cultivation and forestry plant varieties, issued together with Circular No. 207/2016/TT-BTC. | |
c) Charge for the issuance of practice certificates for industrial property representation, publication, and registration of industrial property representatives in the fields of cultivation and forestry plant varieties | Equal to 50% of the charge rate specified at Point 3, Section I of the Fee and Charge Tariff in the fields of cultivation and forestry plant varieties, issued together with Circular No. 207/2016/TT-BTC. | |
d) Fee for the protection of plant varieties: d.1) Maintenance of validity of the Plant Variety Protection Title: From the 1st to the 3rd year; from the 4th to the 6th year; from the 7th to the 9th year d.2) Maintenance of validity of the Plant Variety Protection Title: From the 10th to the 15th year; from the 16th year until the end of the validity period of the Protection Title | Equal to 50% of the corresponding fee rate specified at Point 3, Section III of the Fee and Charge Tariff in the fields of cultivation and forestry plant varieties, issued together with Circular No. 207/2016/TT-BTC. Equal to 50% of the corresponding fee rate specified at Point 3, Section III of the Fee and Charge Tariff in the fields of cultivation and forestry plant varieties, issued together with Circular No. 207/2016/TT-BTC. | |
7 | a) Fee for appraisal of the content of non-commercial documents for the issuance of a publishing license | Equal to 50% of the fee rate specified in Clause 1, Article 4 of the Minister of Finance’s Circular No. 214/2016/TT-BTC dated November 10, 2016, regulating the collection rates, collection and payment regime, management, and use regime for the fee for appraisal of the content of non-commercial documents for the issuance of a publishing license, the charge for the issuance of a license to import non-commercial publications, and the charge for the registration of import of publications for commercial purposes. |
b) Charge for the issuance of a license to import non-commercial publications | Equal to 50% of the charge rate specified in Clause 2, Article 4 of Circular No. 214/2016/TT-BTC. | |
c) Charge for the registration of import of publications for commercial purposes | Equal to 50% of the charge rate specified in Clause 3, Article 4 of Circular No. 214/2016/TT-BTC. | |
8 | Fee for registration (confirmation) of use of foreign barcodes | Equal to 50% of the fee rate specified in Clause 2, Article 4 of the Minister of Finance’s Circular No. 232/2016/TT-BTC dated November 11, 2016 providing for rate, collection, payment, management and use of numeral code and bar code-granting charge. |
9 | Fee for concession of the right to operate airports and aerodromes | Equal to 50% of the fee rate specified in Article 4 of the Minister of Finance’s Circular No. 247/2016/TT-BTC dated November 11, 2016 regulating the collection rates, collection, payment, and management regime for the fee for concession of the right to operate airports and aerodromes. |
10 | Fee for inland waterway clearance | Equal to 50% of the fee rate specified at Point 3 of the Fee and Charge Tariff in Clause 1, Article 4 of the Minister of Finance’s Circular No. 248/2016/TT-BTC dated November 11, 2016 regulating the collection rates, collection, payment, management, and use regime for fees and charges applicable at inland ports and wharves. |
11 | Fee for appraisal for the issuance of a license to trade in civil cryptographic products and services; a certificate of standard conformity for civil cryptographic products; a certificate of regulatory conformity for civil cryptographic products | Equal to 50% of the fee collection rate specified in Section I and Section II of the Fee and Charge Tariff issued together with the Minister of Finance’s Circular No. 249/2016/TT-BTC dated November 11, 2016, providing the rate, collection, remittance, management and use of appraisal charges for grant of License for trading of civil cryptography products and services; Certificate of standard conformance of civil cryptography product; Certificate of conformity of civil cryptography products and fee for grant of License for importing civil cryptography products . |
12 | Fee for appraisal and approval of fire prevention and fighting designs | Equal to 50% of the fee rate calculated according to the Article 5 of the Minister of Finance’s Circular No. 258/2016/TT-BTC dated November 11, 2016, prescribing the rates of charges for appraisal and approval of fire prevention and fighting designs and charge collection, remittance, management and use. |
13 | a) Charge for the issuance of a license for sending guest workers abroad for a definite term | Equal to 50% of the charge rate specified in Section 1 of the Fee and Charge Tariff in Article 4 of the Minister of Finance’s Circular No. 259/2016/TT-BTC dated November 11, 2016, on the rate, collection, submission, administration and use of the fee for verification of documents and the charge for licensing of the export of Vietnamese workers on contract basis. |
b) Fee for verification of papers and documents at the request of domestic organizations and individuals | Equal to 50% of the fee rate specified in Section 3 of the Fee and Charge Tariff in Article 4 of Circular No. 259/2016/TT-BTC. | |
14 | Industrial property charge | Equal to 50% of the charge rate specified in Section A of the Industrial Property Fee and Charge Tariff issued together with 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. |
15 | Fee for the use of railway infrastructure | Equal to 50% of the fee rate specified in Article 3 of the Minister of Finance’s Circular No. 295/2016/TT-BTC dated November 15, 2016, regulating the collection rate, and the collection and payment regime for the fee for the use of railway infrastructure. |
16 | Fee for appraisal of business conditions for activities of technical inspection of occupational safety; training in occupational safety and health | Equal to 50% of the fee rate specified in Article 1 of the Minister of Finance’s Circular No. 110/2017/TT-BTC dated October 20, 2017, amending and supplementing the Fee Tariff for appraisal of business conditions for activities of technical inspection of occupational safety; training in occupational safety and health, issued together with the Minister of Finance’s Circular No. 245/2016/TT-BTC dated November 11, 2016, regulating the collection rates, collection, payment, management, and use regime for the fee for appraisal of business conditions for activities of technical inspection of occupational safety; training in occupational safety and health. |
17 | a) Fee for appraisal for the issuance of an international tour operator license, and a domestic tour operator license | Equal to 50% of the fee collection rate 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 the appraisal charge for grant of international tour operator licenses or domestic tour operator licenses; appraisal charge for grant of tour guide cards; and fee for grant of licenses for establishment of Vietnam-based representative offices of foreign tour operators. |
b) Fee for appraisal for the issuance of a tour guide card | Equal to 50% of the fee rate specified in Clause 2, Article 4 of Circular No. 33/2018/TT-BTC. | |
18 | a) Charge for the issuance of a license to manage fireworks | Equal to 50% of the charge collection rate specified in Section III of the Fee and Charge Tariff in Article 1 of the Minister of Finance’s Circular No. 23/2019/TT-BTC dated April 19, 2019, amending and supplementing a number of articles of the Minister of Finance's Circular No. 218/2016/TT-BTC dated November 10, 2016, regulating the collection rates, collection and payment regime, management, and use of the fee for appraisal of conditions in the security sector; the fee for examination for issuance of a professional security guard certificate; the charge for the issuance of a license to manage fireworks; and the charge for the issuance of a license to manage weapons, explosives, and combat gear. |
b) Charge for the issuance of a license to manage weapons, explosives, and combat gear | Equal to 50% of the charge rate specified in Section IV of the Tariff provided in Article 1 of Circular No. 23/2019/TT-BTC. | |
19 | Charge for the replacement or re-issuance of identity cards | Equal to 50% of the charge rate specified in Article 4 of the Minister of Finance’s Circular No. 73/2024/TT-BTC dated October 21, 2024, prescribing the rates of, exemption from, collection and payment of, the fee for renewal or re-issuance of identity cards. |
20 | a) Fee for settling an independent claim of a person with related rights and obligations | Equal to 50% of the fee rate specified at Point a, Clause 2, Article 4 of the Minister of Finance’s Circular No. 58/2020/TT-BTC dated June 12, 2020, prescribing the rates and collection, remittance, management and use of charge for handling of competition cases |
b) Fee for appraisal of a dossier for exemption in the settlement of a competition case | Equal to 50% of the fee rate specified at Point b, Clause 2, Article 4 of Circular No. 58/2020/TT-BTC. | |
21 | a) Charge for the issuance of quarantine certificates for terrestrial animals, animal products; imported, in-transit, temporarily imported for re-export (including bonded warehouses), and transshipped aquatic products | Equal to 50% of the charge rate specified at Point 1, Section I of the Fee and Charge Tariff in veterinary work, issued together with the Minister of Finance’s Circular No. 101/2020/TT-BTC dated November 23, 2020, regulating the collection rates, collection and payment regime, and management of fees and charges in veterinary work. |
b) Charge for the issuance of veterinary practice certificates | Equal to 50% of the charge rate specified at Point 2, Section I of the Fee and Charge Tariff in veterinary work, issued together with Circular No. 101/2020/TT-BTC. | |
c) Animal quarantine fee (clinical examination of poultry) | Equal to 50% of the fee rate specified at Point 1.4, Section III of the Fee and Charge Tariff in veterinary work, issued together with Circular No. 101/2020/TT-BTC. | |
22 | Fee for inspection of fire prevention and fighting equipment | Equal to 50% of the fee rate specified in the Fee Tariff for inspection of fire prevention and fighting equipment, issued together with the Minister of Finance’s Circular No. 02/2021/TT-BTC dated January 08, 2021, prescribing the rates and the collection, remittance, management and use of appraisal charges for fire-fighting equipment. |
23 | Fees in animal husbandry | Equal to 50% of the fee rate specified in the Fee Tariff in animal husbandry, issued together with 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. |
24 | Charge for the issuance of passports, laissez-passers, exit permits, and AB stamps | Equal to 50% of the charge rate specified in Section I of the Fee and Charge Tariff issued together with the Minister of Finance’s Circular No. 25/2021/TT-BTC dated April 07, 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 | Fees in food safety work | Equal to 50% of the fee rate specified in the Fee Tariff in food safety work, issued together with the Minister of Finance’s Circular No. 67/2021/TT-BTC dated August 05, 2021, prescribing charges related to food safety and the collection, remittance, management and use thereof. |
26 | Fee for appraisal of business conditions in the aquatic sector | Equal to 50% of the fee rate specified at Point 2 of the Fee Tariff in the field of aquaculture management, issued together with the Minister of Finance’s Circular No. 112/2021/TT-BTC dated December 15, 2021, prescribing the rates and collection, remittance, management and use of charges in the field of aquaculture management. |
27 | Fee for exploitation and use of water resources carried out by central agencies | Equal to 50% of the fee rate specified in the Fee Tariff for exploitation and use of water resources carried out by central agencies, issued together with the Minister of Finance’s Circular No. 33/2025/TT-BTC dated June 05, 2025, prescribing the rates, collection, remittance, management and use of charges for exploiting and using the water sources by central agencies. |
28 | Fee for the use of radio frequencies for the terrestrial mobile service a) Private-use terrestrial mobile telecommunication networks | Equal to 50% of the fee rate specified at Point 3.1, Clause 3, Section II, Part B of the Charge Tariff for issuance of radio frequency usage licenses and fee rates for radio frequency usage, issued together with the Minister of Finance's Circular No. 265/2016/TT-BTC dated November 14, 2016, regulating the collection rates, collection and payment regime, management, and use of the charge for the issuance of a radio frequency usage license and the fee for the use of radio frequencies. |
b) Private-use telecommunication networks using frequencies of the mobile service (including internal radio communication networks), and trunked terrestrial mobile telecommunication networks | Equal to 50% of the fee rate specified at Point 3.2, Clause 3, Section II, Part B of the Charge Tariff for issuance of radio frequency usage licenses and fee rates for radio frequency usage, issued together with 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. | |
29 | a) Fees and charges in the securities sector (except for the 02 fees and charges specified at Points b and c below) | Equal to 50% of the fee and charge collection rates specified in the Fee and Charge Tariff in the Securities Sector, issued together with 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) Charge for the new issuance, replacement, or re-issuance of securities practice certificates for individuals practicing securities at securities companies, securities investment fund management companies, and securities investment companies | Apply the charge rate specified at Point 15, Section I of the Fee and Charge Tariff in the Securities Sector, issued together with Circular No. 25/2022/TT-BTC. | |
c) Fee for supervision of securities activities | Apply the fee rate specified at Point 2, Section II of the Fee and Charge Tariff in the Securities Sector, issued together with Circular No. 25/2022/TT-BTC. | |
30 | Charge for the issuance of the certificate of technical safety and environmental protection inspection for motor vehicles and special-purpose motorcycles | Equal to 50% of the charge collection rate specified in Clause 3, Article 1 of the Minister of Finance's Circular No. 36/2022/TT-BTC dated June 16, 2022, amending and supplementing a number of articles of the Minister of Finance’s Circular 199/2016/TT-BTC dated November 08, 2016, prescribing the rates, collection, remittance, management of fee for grant of quality and technical safety assurance certificates for transport machinery, equipment, means with strict requirements on safety. |
31 | Charge for the issuance of a certificate of construction activity capacity for organizations, and a practice certificate for construction activities for individuals | Equal to 50% of the charge collection rate 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, collection and remittance of fee for grant of construction activity licenses, fee for grant of architecture practice certificates. |
32 | Fee for appraisal of technical design (fee for appraisal of construction design implemented after the basic design), fee for appraisal of construction cost estimates | Equal to 50% of the fee rate specified in the Fee Tariff for appraisal of construction design implemented after the basic design, and fee for appraisal of construction cost estimates, issued together with the Minister of Finance’s Circular No. 27/2023/TT-BTC dated May 12, 2023, prescribing the rates, collection, remittance, management and use of the charges for appraisal of technical design, appraisal of construction cost estimates. |
33 | Fee for appraisal of construction investment projects | Equal to 50% of the fee rate specified in the Fee Tariff for appraisal of construction investment projects (fee for appraisal of the feasibility study report for construction investment or fee for appraisal of the economic-technical report), issued together with the Minister of Finance’s Circular No. 28/2023/TT-BTC dated May 12, 2023, prescribing the rates, collection, remittance, management and use of charge for appraisal of construction investment projects. |
34 | Fees in the health sector | Equal to 50% of the fee rate specified in the Fee Tariff in the health sector, issued together with the Minister of Finance’s Circular No. 59/2023/TT-BTC dated August 30, 2023, prescribing the rates, collection, remittance, management and use of charges in the medical sector. |
35 | Fee for providing information on secured transactions involving movable assets (excluding securities centrally registered at the Vietnam Securities Depository and Clearing Corporation, and aircraft) and ships | Equal to 50% of the fee rate specified in item 2 of the Fee Tariff in the field of secured transaction registration, issued together with the Minister of Finance's Circular No. 61/2023/TT-BTC dated September 28, 2023, providing for the rates and collection, remittance, management and use of charges in registration of secured transactions. |
36 | Fee for the exploitation and use of environmental data | Equal to 50% of the fee rate specified in the Fee Tariff for the exploitation and use of environmental data, issued together with the Minister of Finance's Circular No. 65/2023/TT-BTC dated October 31, 2023, providing for the rates and the collection, remittance, management and use of the charge for exploitation and use of environmental data. |
37 | Charge for goods and means of transport in transit | Equal to 50% of the charge collection rate specified at Points 3, 4, and 5 of the Customs Fee and Charge Tariff for goods and means of transport in transit, issued together with the Minister of Finance’s Circular No. 14/2021/TT-BTC dated February 18, 2021, prescribing the rates and collection, remittance, management and use of customs charges and fees for goods and means of transport in transit. |
38 | Fee for certification of origin of goods (C/O) | Equal to 50% of the fee rate specified in Article 4 of the Minister of Finance's Circular No. 36/2023/TT-BTC dated June 06, 2023, prescribing the rates, collection, remittance, management and use of the charge for granting certificates of origin (C/Os). |
39 | Fee for appraisal of standards and conditions for notary practice for cases of attending the examination of notary apprenticeship results for appointment as a notary | Equal to 50% of the fee rate specified in serial number 2.a, Clause 9, Article 4 of the Minister of Finance's Circular No. 257/2016/TT-BTC dated November 11, 2016, on notarial and authentication service fees, fees for verification of eligibility for practicing as a notary, fees for verification of eligibility for operating private notary office, charges for processing of applications for notary card, and the collection, transfer, management and use thereof. |
40 | Fee for appraisal of standards and conditions for practice in the field of commercial arbitration | Equal to 50% of the fee rate specified in Article 4 of the Minister of Finance’s Circular No. 222/2016/TT-BTC dated November 10, 2016, on the rate, collection, submission, administration and use of the fees for verification of criteria and conditions for the practice of commercial arbitration. |
41 | a) Fee for appraisal of standards for asset auction practice for the issuance and re-issuance of an auction practice certificate | Equal to 50% of the fee rate specified in Article 4 of the Minister of Finance's Circular No. 106/2017/TT-BTC dated October 06, 2017, regulating the collection rates, collection and payment regime, management, and use of the fee for appraisal of standards for asset auction practice, and the fee for appraisal of conditions for registration of operation of an asset auction enterprise. |
b) Fee for appraisal of conditions for registration of operation of an asset auction enterprise | ||
42 | Fee for appraisal of standards for lawyer practice | Equal to 50% of the fee rate specified in Article 4 of the Minister of Finance's Circular No. 220/2016/TT-BTC dated November 10, 2016, on the rate, collection, submission, administration and use of the charges and fees for the practice of law |
43 | Fee for appraisal of standards and conditions for practice in the field of asset management and liquidation | Equal to 50% of the fee rate specified in Article 4 of the Minister of Finance’s Circular No. 224/2016/TT-BTC dated November 10, 2016, regulating the collection rates, collection and payment regime, management, and use of the fee for appraisal of standards and conditions for practice and operation in asset management and liquidation; and the charge for the issuance of a practice certificate for asset administrators. |
44 | Fee for appraisal for the issuance of an electricity operation license (for re-issuance, or extension of the license) | Equal to 50% of the fee rate specified in the Fee Tariff for appraisal for issuance of an electricity operation license, issued together with the Minister of Finance's Circular No. 106/2020/TT-BTC dated December 08, 2020, regulating the collection rates, collection and payment regime, management, and use of the fee for appraisal for issuance of an electricity operation license. |
45 | Charge for enterprise registration (including: new issuance, re-issuance, and amendment of the Certificate of Enterprise Registration and the Certificate of Registration for branches, representative offices, and business locations of enterprises) | Equal to 50% of the charge rate specified at Point 1 of the Fee and Charge Tariff for Enterprise Registration, issued together with the Minister of Finance's Circular No. 47/2019/TT-BTC dated August 05, 2020, prescribing the rates of charges for provision of enterprise information and fees for enterprise registration and charge and fee collection, remittance, management and use. |
46 | Fee for the exploitation and use of information in the National Population Database | Equal to 50% of the fee rate specified in the Appendix of Fees for the exploitation and use of information in the National Population Database, issued together with the Minister of Finance's Circular No. 48/2022/TT-BTC dated August 03, 2022, prescribing the rates, collection, remittance, management and use of charges for exploitation and use of information in the national population database. |
a) For the radio frequency usage fee specified at serial number 28 in the above Tariff: In cases where an organization or individual has paid the fee at the rate prescribed in Circular No. 265/2016/TT-BTC and Circular No. 11/2022/TT-BTC for a period falling within the effective term of this Circular, the organization or individual shall have the difference between the fee amount under Circular No. 265/2016/TT-BTC and Circular No. 11/2022/TT-BTC and the fee amount under this Circular offset against the payable fee for the subsequent payment period. The fee-collecting agency shall be responsible for calculating and offsetting this fee difference for the organization or individual in the next payment period.
b) The Circulars cited in the above Tariff are collectively referred to as the original Circulars. In the event that the original Circulars are amended, supplemented, or replaced, the collection rates of the fees and charges specified in the above Tariff shall be calculated by multiplying the respective rate percentage in the above Tariff by the fee and charge collection rate in the new amending, supplementing, or replacing legal document.
c) The collection rates in the above Tariff shall also apply to the use of online public services.
2. From January 01, 2027, onwards, the collection of the fees and charges specified in the above Tariff shall comply with the provisions of the original Circulars and any amending, supplementing, or replacing Circulars (if any).
3. In addition to the collection rates of fees and charges specified in the above Tariff, other related contents concerning: the scope of regulation, subjects of application; fee and charge collecting organizations; fee and charge payers; cases of exemption or non-payment of fees and charges; declaration and payment of fees and charges; management and use of fees; and collection documents and public disclosure of the fee and charge collection regime not specified in this Circular shall comply with the provisions of the original Circulars, any amending, supplementing, or replacing Circulars (if any), and other relevant legal documents.
Article 2. Charge exemption
Exemption from the charge for appraisal for the issuance of an electricity operation license as prescribed in the Charge Tariff for Appraisal for Issuance of Electricity Operation Licenses issued together with the Minister of Finance’s Circular No. 106/2020/TT-BTC dated December 08, 2020, regulating the collection rates, collection and payment regime, management, and use of the fee for appraisal for issuance of an electricity operation license, shall be granted until the end of December 31, 2026, for cases involving the amendment or supplementation of an electricity operation license due to a change in the head office address resulting from the rearrangement and reorganization of administrative units at all levels
Article 3. Amending and supplementing Point d, Clause 2, Article 5 of the Minister of Finance's Circular No. 10/2025/TT-BTC dated March 19, 2025, prescribing the rates, collection, remittance, management and use of the charges for maintenance of use of Internet resources and fees for allocation or grant of Internet resources
Point d, Clause 2, Article 5 of Circular No. 10/2025/TT-BTC is amended and supplemented as follows:
"d) From the effective date of this Circular to the end of December 31, 2026:
Vietnamese citizens aged 18 to 23 who register to use the domain name "id.vn" shall pay the fee from the third year onwards.
Enterprises (with a certificate of enterprise registration issued within 01 year (12 months) up to the time of domain name registration) and business households (with a certificate of business household registration) that register the domain name "biz.vn" shall pay the fee from the third year onwards.
The date for fee calculation to begin is the first day of the third year from the date the domain name is granted. This regulation applies only to the first newly registered domain name.”
Article 4. Implementation provisions
1. This Circular takes effect from July 01, 2025, to the end of December 31, 2026.
2. During the implementation process, should any problems arise, organizations and individuals are requested to promptly report them to the Ministry of Finance for study and further guidance./.
| FOR THE MINISTER DEPUTY MINISTER |
VIETNAMESE DOCUMENTS
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ENGLISH DOCUMENTS
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