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THE MINISTRY OF
FINANCE OF VIETNAM
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THE SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
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No: 11/2026/TT-BTC
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Hanoi, February 10, 2026
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CIRCULAR
ON FEE AMOUNT, COLLECTION AND PAYMENT
IN RAILWAY SECTOR
Pursuant to the Law on
Fees and Charges No. 97/2015/QH13;
Pursuant to the Law on
State Bank of Vietnam No. 89/2025/QH15;
Pursuant to the Railway
Law No. 95/2025/QH15;
Pursuant to the Law on
Tax Administration No. 38/2019/QH14;
Pursuant to Decree No.
362/2025/ND-CP dated December 31, 2025 of the Government on elaboration and
measures to organize and provision of guidance on implementation of the Law on
Fees and Charges;
Pursuant to Decree No.
16/2026/ND-CP dated January 14, 2026 of the Government elaborating the Railway
Law;
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Pursuant to Decree No.
347/2025/ND-CP dated December 29, 2025 of the Government, on administrative
procedures in State Treasury;
Pursuant to Decree No.
123/2020/ND-CP dated October 19, 2020 of Government, on invoices and records,
amended by Decree No. 70/2025/ND-CP;
Pursuant to Decree No. 29/2025/ND-CP
dated February 24, 2025 of Government, on the functions, tasks, powers, and
organizational structure of the Ministry of Finance, amended by Decree No.
166/2025/ND-CP;
At the request of
Director of the Tax Policies, Fees and Charges Supervisory Agency;
The Minister of Finance
hereby issues a Circular on fee amount, collection and payment in railway
sector.
Article
1. Scope and regulated entities
1. This Circular provides
for the amount, collection, and payment of fees in railway sector, including:
fees for using national railway infrastructure invested by the State and fees
for train operator examinations.
2. This Circular applies
to fee payers, fee collectors, and other organizations and individuals involved
in the collection and payment of fees in the railway sector.
Article
2. Fee payers and fee collectors
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2. Individuals submitting
applications for examination for train operator licenses must pay the train
operation examination fee as specified herein.
3. The state regulatory
authority in charge of train operation examinations in accordance with railway
laws is the organization responsible for collecting the train operation
examinations fee as specified herein.
Article
3. Fee amounts
1. Fee amount for using
national railway infrastructure invested by the State and fees for train
operator examinations shall comply with the following regulations:
a) From the effective date
of this Circular until December 31, 2027, the fee amount for using national
railway infrastructure invested by the State shall be 2% of the revenue from
railway transport business.
b) From January 1, 2028 onwards,
the fee amount for using the national railway infrastructure invested by the
State will be 8% of the revenue from railway transport business.
2. The fee for train
operation examination is VND 950.000/person/examination.
Article
4. Subjects exempt from fees
1. Exemption from fees for
using the national railway infrastructure invested by the State applies to
railway transport enterprises using the national railway infrastructure
invested by the State for the following purposes:
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b) Serving flood and storm
management and railway rescue and relief.
c) Serving national
defense and security needs.
d) Serving special
transport tasks and transport serving social welfare as prescribed by laws on
railways.
2. Exemption from train
operation examination fees for the following entities:
a) Individuals belonging
to poor households as defined by laws on poverty standards.
b) Individuals who have
rendered meritorious services to the revolution as defined by laws on
preferential treatment for those who have rendered meritorious services to the
revolution.
c) Ethnic minorities in
particularly disadvantaged communes as defined by law.
Article
5. Fee declaration and payment
1. Regarding fees for
using national railway infrastructure invested by the State
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2. Regarding train
operation examination fees
a) Fee payers shall pay fees
to the state budget in the form prescribed in Decree No. 362/2025/ND-CP dated
December 31, 2025 of the Government on elaboration and measures to organize and
provision of guidance on implementation of the Law on Fees and Charges.
b) Fee collectors shall
deposit 100% of the collected fees into the state budget according to the
chapter and sub-section of the applicable Appendix on state budget, including
any accrued interest (if any) on the relevant account balance during the fee
collection process. The costs of collecting fees shall be covered by the state
budget, allocated in the budget estimates of the fee collector according to the
state budget expenditure policies and norms as prescribed by law. The fee
collectors shall declare, pay, and finalize fees in accordance with the laws on
tax administrative.
Article
6. Effect
1. This Circular comes
into force from March 27, 2026.
2. This Circular shall
replace Circular No. 295/2016/TT-BTC dated November 15, 2016 of the Minister of
Finance on the amount, collection, and payment of fees for using railway
infrastructure.
3. Item 15 in the Schedule
of Fees and Charges specified in Clause 1 of Article 1 of Circular No.
64/2025/TT-BTC dated June 30, 2025 of the Minister of Finance on the collection
rate and exemption of some fees and charges to support enterprises and people.
4. Other matters related
to the collection, payment, receipts, and public disclosure of fee collection
not specified herein shall comply with the following documents: Law on Fees and
Charges No. 97/2015/QH13; Decree No. 362/2025/ND-CP; Law on Tax Administration
No. 38/2019/QH14; Decree No. 126/2020/ND-CP dated October 19, 2020 ,
elaborating the Law on Tax Administration, amended by Decree No. 91/2022/ND-CP
of the Government; Decree No. 347/2025/ND-CP dated December 29, 2025 of the
Government, on administrative procedures in State Treasury; Decree No.
123/2020/ND-CP dated October 19, 2020 of the Government, on invoices and record
amended by Decree No. 70/2025/ND-CP and Circular No. 32/2025/TT-BTC dated May
31, 2025, of the Minister of Finance on guidance on implementation of the Law
on Tax Administration dated June 13, 2019, Decree No. 123/2020/ND-CP dated
October 19, 2020 of the Government, on invoices and records, and Decree No.
70/2025/ND-CP dated March 20, 2025 amending Decree No. 123/2020/ND-CP.
5. If the documents cited
in this Circular are amended or replaced, the newer document shall apply.
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PP. MINISTER
DEPUTY MINISTER
Cao Anh Tuan