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MINISTRY OF FINANCE OF VIETNAM
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SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
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No. 44/2023/TT-BTC
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Hanoi, June 29, 2023
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CIRCULAR
FEES AND CHARGES TO SUPPORT THE PEOPLE AND ENTERPRISES
Pursuant to the Law on
Fees and Charges of Vietnam dated November 25, 2015;
Pursuant to Decree No.
14/2023/ND-CP dated April 20, 2023 of the Government of Vietnam on functions,
tasks, entitlements, and organizational structure of the Ministry of Finance of
Vietnam;
For the implementation
of Resolution No. 50/NQ-CP dated April 8, 2023 of the Government of Vietnam on
the conference of the Government of Vietnam with local authorities and the
periodic meeting in March 2023 of the Government of Vietnam; directive of the
Deputy Prime Minister of Vietnam in Official Dispatch No. 2614/VPCP-KTTH dated
April 17, 2023 on schemes to reduce tax, fees, and charges in 2023;
At the request of the
Director of the Department of Tax Policies of Vietnam;
The Minister of
Finance of Vietnam hereby promulgates the Circular on fees and charges to
support the people and enterprises.
Article 1. Fees and
charges to support the people and enterprises
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No.
Names of fees and charges
Rate
1
Fees for utilization
and use of environmental data
Equal to 80% of the
fees prescribed in the Schedule of fees for utilization and use of
environmental data enclosed with Circular No. 22/2020/TT-BTC.
2
a) Fees for licensing
the establishment and operation of banks
Equal to 50% of the
fees prescribed in Point a Section 1 of the Fee Schedule in Clause 1 Article
4 of Circular No. 150/2016/TT-BTC.
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Equal to 50% of the
fees prescribed in Point b Section 1 of the Fee Schedule in Clause 1 Article
4 of Circular No. 150/2016/TT-BTC.
3
a) Fees for issuance of
certificates of construction capacity to organizations
b) Fees for issuance of
construction practicing certificates to individuals
Equal to 50% of the
fees prescribed in Clause 1 Article 4 of Circular No. 38/2022/TT-BTC.
4
Fees for appraisal of
construction investment projects
Equal to 50% of the
fees prescribed in the Schedule of fees for appraisal of construction
investment projects (fees for review of reports on the feasibility study on
construction investment or fees for appraisal of technical and economic
reports) enclosed with Circular No. 28/2023/TT-BTC.
5
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b) Fees for appraisal
of construction estimates
Equal to 50% of the
fees prescribed in the Schedule of fees for appraisal of construction designs
to be implemented after base designs and fees for appraisal of construction
estimates enclosed with Circular No. 27/2023/TT-BTC.
6
a) Fees for appraisal
of the issuance of international travel business licenses and domestic travel
business licenses
Equal to 50% of the
fees prescribed in Clause 1 Article 4 of Circular No. 33/2018/TT-BTC.
b) Fees for appraisal
of the issuance of tour guide cards
Equal to 50% of the fees
prescribed in Clause 2 Article 4 of Circular No. 33/2018/TT-BTC.
7
Fees for utilization
and use of water resources collected by central agencies
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8
Fees for utilization
and use of information and data on hydrometeorology
Equal to 70% of the
fees prescribed in the Schedule of fees for utilization and use of
information and data on hydrometeorology enclosed with Circular No.
197/2016/TT-BTC.
9
a) Fees and charges in
the securities sector (excluding the 2 fees and charges prescribed in Point b
and Point c below)
Equal to 50% of the
fees and charges prescribed in the Schedule of fees and charges in the
securities sector enclosed with Circular No. 25/2022/TT-BTC.
b) Fees for issuance,
conversion, and re-issuance of securities practicing certificates to
individuals engaging in securities practice at securities enterprises,
securities investment fund management enterprises, and securities investment
enterprises
Apply the fees
prescribed in Point 15 Section I of the Schedule of fees and charges in the
securities sector enclosed with Circular No. 25/2022/TT-BTC.
c) Fees for supervision
of securities operations
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10
a) Fees for appraisal
of contents of non-business documentation to license the publication
Equal to 50% of the
fees prescribed in Clause 1 Article 4 of Circular No. 214/2016/TT-BTC.
b) Fees for licensing
the import and export of non-business publications
Equal to 50% of the
fees prescribed in Clause 2 Article 4 of Circular No. 214/2016/TT-BTC.
c) Fees for
registration for import and export of publications for business purposes
Equal to 50% of the
fees prescribed in Clause 3 Article 4 of Circular No. 214/2016/TT-BTC.
11
a) Fees for appraisal
of the trading of goods and services subject to restricted trading; fees for
appraisal of the trading of goods and services of conditional business lines
in the field of commerce for business entities that are organizations and
enterprises; fees for appraisal of the trading of goods and services of
conditional business lines in the field of commerce for business entities
that are household businesses and individual businesses
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a.1) In centrally
affiliated cities and provincial cities and district-level towns
Equal to 50% of the
fees prescribed in Points a, b, c Clause 1 Article 4 of Circular No. 168/2016/TT-BTC.
a.2) In other areas
Equal to 50% of the
corresponding fees prescribed in Point a.1 of No. 11 of this table.
b) Fees for licensing
the establishment of Mercantile Exchange Departments
b.1) In centrally
affiliated cities and provincial cities and district-level towns
Equal to 50% of the
fees prescribed in Point d Clause 1 Article 4 of Circular No.
168/2016/TT-BTC.
b.2) In other areas
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12
Fees for registration
(verification) for the use of foreign barcode codes
Equal to 50% of the
fees prescribed in Clause 2 Article 4 of Circular No. 232/2016/TT-BTC.
13
Fees for industrial
property ownership
Equal to 50% of the
fees prescribed in Section A of the Schedule of fees and charges for
industrial property ownership enclosed with Circular No. 263/2016/TT-BTC.
14
Fees for transferring
rights to utilize airports and airfields
Equal to 90% of the
fees prescribed in Article 4 of Circular No. 247/2016/TT-BTC.
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a) Fees for exiting and
entering airports and airfields for foreign flights to Vietnamese airports
Equal to 90% of the
fees prescribed in Clause 1 Article 4 of Circular No. 194/2016/TT-BTC.
b) Customs fees for
foreign flights to Vietnamese airports
Equal to 90% of the
fees prescribed in Clause 2 Article 4 of Circular No. 194/2016/TT-BTC.
16
a) Fees for appraisal
and issuance of diplomas, licenses, and certificates in civil aviation
activities; issuance of permits to enter and exit restricted areas at
airports and airfields (excluding contents prescribed in the following
numbers: 4.1, 4.2, 4.3, 4.4, 4.5.1, 5, and 6 of Section VI Part A of the
Tariff on fees and charges applicable to the corresponding fees prescribed in
Section VI Part A of the Schedule of aviation fees and charges enclosed with
Circular No. 193/2016/TT-BTC)
Equal to 80% of the
fees prescribed in Section VI Part A of the schedule of aviation fees and
charges promulgated with Circular No. 193/2016/TT-BTC.
b) Fees for
registration for secured transactions for aircraft (excluding contents
prescribed in No. 4 Section VIII Part A of the schedule of fees and charges
applying the corresponding fees prescribed in Section VIII Part A of the
Schedule of aviation fees and charges enclosed with Circular No.
193/2016/TT-BTC)
Equal to 80% of the
fees prescribed Section VIII Part A of the Schedule of aviation fees and
charges promulgated with Circular No. 193/2016/TT-BTC.
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a) Fees for
registration for secured transactions
Equal to 80% of the
fees prescribed in Points a, b, d Section 1 of the Schedule of fees in
Article 4 of Circular No. 202/2016/TT-BTC; equal to 80% of the fees
prescribed in Points c and dd Section 1 of the Schedule of fees in Article 1
of Circular No. 113/2017/TT-BTC.
b) Fees for provision
of information on transactions secured by movable assets (except aircraft)
and maritime vessels
Equal to 80% of the
fees prescribed in Section 2 of the Schedule of fees in Article 4 of Circular
NO. 202/2016/TT-BTC.
18
Fees for appraisal of
business conditions for technical inspection of occupational safety; safety
training and occupational hygiene
Equal to 70% of the
fees prescribed in Article 1 of Circular No. 110/2017/TT-BTC.
19
a) Fees for licenses
the provision of Vietnamese guest worker services
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b) Fees for
verification of documents and papers requested by domestic organizations and
individuals
Equal to 50% of the
fees prescribed in Section 3 of the Schedule of fees in Article 4 of Circular
No. 259/2016/TT-BTC.
20
a) Fees for issuance of
protection titles, certificates of industrial property ownership transfer
registration
Equal to 50% of the
fees prescribed in Point 1 Section 1 of the Schedule of fees and charges in
cultivation and forest varieties enclosed with Circular No. 207/2016/TT-BTC.
b) Fees for
applications for the protection of intellectual ownership rights
Equal to 50% of the
fees prescribed in Point 2 Section I of the Schedule of fees in cultivation
and forest varieties enclosed with Circular No. 207/2016/TT-BTC.
c) Fees for
certificates of industrial property representation practice, announcement and
registration for representatives of industrial property
Equal to 50% of the
fees prescribed in Point 3 Section I of the Schedule of fees in cultivation
and forest varieties enclosed with Circular No. 207/2016/TT-BTC.
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d.1) Maintenance of the
validity of protection titles of plant varieties: from the 1st year to the
3rd year; from the 4th year to the 6th year; from the 7th year to the 9th
year
d.2) Maintenance of the
validity of protection titles of plant varieties: from the 10th year to the
15th year; from the 16th year to the expiration date of protection titles
Equal to 80% of the
corresponding fees prescribed in Point 3 Section III of the Schedule of fees
in cultivation and forest varieties enclosed with Circular No.
207/2016/TT-BTC.
Equal to 70% of the
corresponding fees prescribed in Point 3 Section III of the Schedule of fees
in cultivation and forest varieties enclosed with Circular No.
207/2016/TT-BTC.
21
Fees for issuance of
passports, laissez-passers, exit licenses, and AB stamps
Equal to 80% of the
fees prescribed in Section I of the Schedule of fees and charges enclosed
with Circular No. 25/2021/TT-BTC.
22
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Equal to 80% of the
fees prescribed in Section III of the Schedule of fees in Article 1 of
Circular No. 23/2019/TT-BTC.
b) Fees for licensing
the management of weapons, explosive substances, and combat gears
Equal to 50% of the
fees prescribed in Section IV of the Schedule of fees in Article 1 of
Circular No. 23/2019/TT-BTC.
23
a) Fees for settlement
of independent requests of persons with related rights and obligations
Equal to 50% of the
fees prescribed in Point a Clause 2 Article 4 of Circular No. 58/2020/TT-BTC.
b) Fees for appraisal
of applications for exemption in dispute settlement
Equal to 50% of the
fees prescribed in Point b Clause 2 Article 4 of Circular No. 58/2020/TT-BTC.
24
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Equal to 50% of the
fees prescribed in the Schedule of fees for inspection of firefighting and
fire prevention equipment enclosed with Circular No. 02/2021/TT-BTC.
25
Fees for appraisal and
approval of fire safety designs
Equal to 50% of the
fees prescribed in Article 5 of Circular No. 258/2016/TT-BTC.
26
Fees for citizen ID
card issuance
Equal to 50% of the
fees prescribed in Article 4 of Circular No. 59/2019/TT-BTC.
27
Fees in health care
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28
Fees in food safety
Equal to 90% of the
fees prescribed in the Schedule of fees in food safety enclosed with Circular
No. 67/2021/TT-BTC.
29
Fees for appraisal of
conditional business lines in terms of food and environmental remediation
products in aquaculture
Equal to 90% of the
fees prescribed in Point 3 Section II of the Schedule of fees and charges in
the quality management of aquaculture supplies enclosed with Circular No.
284/2016/TT-BTC.
30
Fees for the use of
railway infrastructure
Equal to 50% of the
fees prescribed in Article 3 of Circular No. 295/2016/TT-BTC.
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Fees for licensing
provision of civil cryptographic services and products; issuance of
certificates of civil cryptographic product standard conformity; certificates
of civil cryptographic product technical-regulation conformity
Equal to 80% of the
fees prescribed in Section I and Section II of the Schedule of fees and
charges enclosed with Circular No. 249/2016/TT-BTC.
32
Fees in animal
husbandry
Equal to 50% of the
fees prescribed in the Schedule of fees in animal husbandry enclosed with
Circular No. 24/2021/TT-BTC.
33
a) Fees for issuance of
certificates of quarantine of terrestrial animals and animal products;
aquatic products imported, in transit, temporarily imported for re-export
(including bonded warehouses), or transferred from one border checkpoint to
another
Equal to 50% of the
fees prescribed in Point 1 Section I of the Schedule of fees in veterinary
enclosed with Circular No. 101/2020/TT-BTC.
b) Fees for issuance of
practicing certificates of veterinary services
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c) Fees for animal
quarantine (clinical inspection of poultry)
Equal to 50% of the
fees prescribed in Point 1.4 Section III of the Schedule of fees in
veterinary enclosed with Circular No. 101/2020/TT-BTC.
34
Fees for issuance of
certificates of technical safety and environmental protection for motor
vehicles and heavy-duty vehicles
Equal to 50% of the
fees prescribed in Clause 3 Article 1 of Circular No. 36/2022/TT-BTC.
35
Fees for the use of
radio frequencies for terrestrial mobile services
a) Terrestrial mobile
telecommunications networks for private messaging
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b) Dedicated
telecommunications networks using frequencies in the mobile service
(including internal radio communication networks), terrestrial trunked
telecommunications networks
Equal to 80% of the
fees prescribed in Point 3.2 Clause 3 Section II Part B of the Schedule of
fees for licensing the use of radio frequencies and fees for the use of radio
frequencies enclosed with Circular No. 11/2022/TT-BTC.
36
Fees for inland waterway
reports
Equal to 50% of the
fees prescribed in Point 3 Clause 1 Article 4 of Circular No.
248/2016/TT-BTC.
a) Regarding fees for the
use of radio frequencies prescribed in No. 35 of the above Schedule: If
payments of the fees prescribed in Circular No. 265/2016/TT-BTC and Circular
No. 11/2022/TT-BTC of organizations and individuals incurred over the effective
period of this Circular, the differences between the fees prescribed in
Circular No. 265/2016/TT-BTC and Circular No. 11/2022/TT-BTC and this Circular
will be deducted from their next payment. Collectors shall calculate the
deductible fees for the next payment of organizations and individuals.
b) The Circulars cited in
the above Schedule are original Circulars.
2. From July 1, 2024, the
collection of the fees mentioned above shall be in compliance with original
Circulars or amendment or replacement Circulars (if any).
3. Aside from the rate of
collection of fees and charges prescribed in the above Schedule, original
Circulars and other legislative documents shall apply to contents on the scope
and regulated entities; collectors; payers; cases of exemption from paying fees
and charges; declaration and payment of fees and charges; collection rates of
fees and charges; management and use of fees and charges; collection receipts
and disclosure of regulations on the collection of fees and charges not
regulated in this Circular.
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1. This Circular is
effective from July 1, 2023 until the end of December 31, 2023.
2. If any legislative
document referred to this Circular is amended, supplemented, or replaced,
comply with its new edition.
3. Difficulties that
arise during the implementation of this Circular shall be promptly reported to
the Ministry of Finance for additional study and guidance./.
PP. MINISTER
DEPUTY MINISTER
Cao Anh Tuan