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MINISTRY OF FINANCE OF VIETNAM
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THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 13/2025/TT-BTC
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Hanoi, March 19, 2025
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CIRCULAR
PROVIDING FOR RATES, COLLECTION, PAYMENT, MANAGEMENT AND
USE OF FEES FOR ONLINE CERTIFICATE STATUS PROTOCOL MAINTENANCE
Pursuant to the Law on
Fees and Charges dated November 25, 2015;
Pursuant to the Law on
State Budget dated June 25, 2015;
Pursuant to the Law on
Tax Administration dated June 13, 2019;
Pursuant to the Law on
E-Transactions dated June 22, 2023;
Pursuant to the
Government’s Decree No. 120/2016/ND-CP dated August 23, 2016
elaborating some Articles of the Law on Fees and Charges; Pursuant to the
Government’s Decree No. 82/2023/ND-CP dated November 28, 2023 on amendments to
some Articles of the Government’s Decree No. 120/2016/ND-CP dated August 23,
2016 elaborating some Articles of the Law on Fees and Charges;
Pursuant to the
Government’s Decree No. 126/2020/ND-CP dated October 19, 2020
elaborating some Articles of the Law on Tax Administration; the Government’s
Decree No. 91/2022/ND-CP dated October 30, 2022 amending some
Articles of the Government’s Decree No. 126/2020/ND-CP dated October
19, 2020 elaborating some Articles of the Law on Tax Administration;
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Pursuant to the
Government’s Decree No. 123/2020/ND-CP dated October 19, 2020 prescribing
invoices and records;
Pursuant to the
Government’s Decree No. 23/2025/ND-CP dated February 21, 2025 prescribing
electronic signatures and trust services;
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 request of the
Director General of the Department of Management and Supervision of Tax, Fees
and Charges Policies;
The Minister of
Finance hereby promulgate a Circular providing for rates, collection, payment,
management and use of fees for online certificate status protocol maintenance.
Article
1. Scope and regulated entities
1. This Circular provides
for rates, collection, payment, management and use of fees for online
certificate status protocol maintenance.
2. This Circular applies
to:
a) Holders of licenses to
provide trust services.
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c) Other organizations
and individuals related to the collection, payment, management and use of fees
for online certificate status protocol maintenance.
Article
2. Fee payers
1. Payers of fees for
online certificate status protocol maintenance are holders of licenses to
provide trust services.
2. Regarding licenses to
provide public digital signature certification services granted under
regulations of the Law on Electronic Transactions No. 51/2005/QH11 and its
elaborating documents which remain effective, the holders of such licenses are
payers of fees for online certificate status protocol maintenance as prescribed
in this Circular.
Article
3. Collecting organizations
Providers of national
electronic authentication services as prescribed by the law on e-transactions
are fee payers in accordance with regulations of this Circular.
Article
4. Fee rates
Rates of fees for online
certificate status protocol maintenance are prescribed as follows:
1. For public digital
signature certification services: VND 3,000/month/01 public digital signature
certificate issued by a public digital signature certification service provider
to a subscriber that is an organization or enterprise.
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2. For timestamping
services and data message authentication services: VND 4,200,000/month/01
digital signature certificate for timestamping services and data message
authentication services issued by the national electronic authentication
service provider to a trust service provider.
The fee shall be charged
from the period beginning from the month in which the digital signature
certificate for timestamping services or data message authentication services
is issued by the national electronic authentication service provider to the
trust service provider to the month preceding the month in which this digital
signature certificate expires or to the month in which this digital signature
certificate is suspended or revoked. This period shall be rounded to the
nearest full month.
Article
5. Fee declaration and payment
1. Regarding fee payers
Fee payers shall pay fees
for online certificate status protocol maintenance to collecting organizations on
a quarterly basis on the last day of the first month of the next quarter at the
latest by adopting the method specified in the Circular No. 74/2022/TT-BTC
dated December 22, 2022 of the Minister of Finance on methods, deadlines for collection, transfer and
declaration of fees and charges within the competence of the Ministry of
Finance..
2. Regarding collecting
organizations
a) No later than the 05th of
each month, collecting organizations shall pay the fees that were collected in
the previous month to their accounts designated for amounts pending payment to
budget opened at State Treasury.
b) Collecting
organizations shall collect, pay and finalize fees in accordance with Circular
No. 74/2022/TT-BTC.
Article
6. Management and use of fees
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2. If the collecting
organization is a state agency not allowed to retain a portion of collected
fees to cover its operating expenses according to regulations in clause 3
Article 1 of the Decree No. 82/2023/ND-CP, it shall pay the entire amount
of collected fees to state budget. Expenditures on service provision and fee
collection shall be covered by funding derived from state budget and included
in the collecting organization’s cost estimate according to policies and levels
of state budget expenditures as prescribed by law.
Article
7. Effect
1. This Circular comes
into force from April 10, 2025.
2. This Circular
abrogates the Circular No. 19/2022/TT-BTC dated March 23, 2022 of the Minister of
Finance providing for rates, collection, payment, management and use of fees
for online certificate status protocol maintenance.
3. Other contents related
to the fee collection, payment, collection documents, and disclosure of fee
collection policies which are not provided for in this Circular shall comply
with the regulations laid down in the Law on Fees and Charges; Government's
Decree No. 120/2016/ND-CP dated August 23, 2016; Government’s Decree No.
82/2023/ND-CP; Law on Tax Administration; Government’s Decree
No. 126/2020/ND-CP dated October 19, 2020; Government’s Decree No.
91/2022/ND-CP dated October 30, 2022; Government’s Decree No. 11/2020/ND-CP
dated January 20, 2020; Government’s Decree No. 123/2020/ND-CP dated
October 19, 2020 and Circular No. 78/2021/TT-BTC dated September 17,
2021 of the Minister of Finance.
4. In case any
legislative document mentioned in this Circular is amended or replaced, the
newest document shall apply.
5. Difficulties that
arise from the implementation of this Circular should be promptly reported to
the Ministry of Finance for consideration and instructions./.
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