MINISTRY OF FINANCE OF VIETNAM
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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No. 33/2025/TT-BTC
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Hanoi, June 05, 2025
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CIRCULAR
FEES FOR EXPLOITATION AND USE OF WATER SOURCES AND COLLECTION,
TRANSFER, MANAGEMENT AND USE THEREOF BY CENTRAL GOVERNMENT AUTHORITIES
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
Water Resources dated November 27, 2023;
Pursuant to the
Government’s Decree No. 120/2016/ND-CP dated August 23, 2016 on elaboration of
some articles of the Law on Fees and Charges of Vietnam; 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 on
elaboration of some articles of the Law on Fees and Charges
Pursuant to the
Government’s Decree No. 11/2020/ND-CP dated January 20, 2020 on administrative
procedures for state treasury operation;
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Pursuant to the
Government’s Decree No. 123/2020/ND-CP dated October 19, 2020 on invoices and
records; the Government’s Decree No. 70/2025/ND-CP dated March 20, 2025 on
amendments to some articles of the Government’s Decree No. 123/2020/ND-CP dated
October 19, 2020 on invoices and records;
Pursuant to the
Government’s Decree No. 54/2024/ND-CP dated May 16, 2024 on groundwater
drilling practicing, water resource-related declaration, registration,
licensing and services and fees for water resource exploitation right
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 of Vietnam;
At the request of the
Director of Department of Tax, Fee and Charge Policy Management, and
Supervision;
The Minister of
Finance of Vietnam hereby promulgates a Circular on fees for exploitation and use of water sources and collection, transfer,
management and use thereof by central government authorities.
Article
1. Scope and regulated entities
1. This Circular provides
for fees for exploitation and use of water sources and collection, transfer,
management and use thereof by central government authorities, including:
a) Fees for appraisal of
projects, reports on exploration and assessment of reserves, exploitation and
use of groundwater.
b) Fees for appraisal of
dossiers and conditions for practice of groundwater drilling.
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2. This Circular applies
to fee payers; fee collectors; agencies, organizations and individuals
regarding to fee collection, transfer, management and use.
Article
2. Fee collectors and fee payers
1. Fee payers are
agencies, organizations and individuals (including households and individual groups)
that apply for issuance, extension, adjustment of contents of groundwater
exploration permits, water resource exploitation permits and licenses to
practice groundwater drilling.
2. State authorities that
have power to appraise projects and reports included in applications for
issuance, extension, adjustment of contents of groundwater exploration permits,
water resource exploitation permits and licenses to practice groundwater
drilling according to regulations of the law on water resources are fee collectors
in accordance with this Circular.
Article
3. Fees
Fees for exploitation and
use of water sources by central government authorities shall comply with
regulations in Schedule of fees attached to this Circular.
Article
4. Declaration and transfer of fees
1. The fee payer shall
pay the fee to the fee collector by the method specified in the Circular No.
74/2022/TT-BTC dated December 22, 2022 of the Minister of Finance
2. By the 05th
of every month, the fee collector shall transfer the collected fee in the
previous month to the deposit account pending transfer to state budget which is
opened at the State Treasury and declare, collect, transfer and make statements
of the fee in accordance with regulations of the Circular No. 74/2022/TT-BTC
dated December 22, 2022 of the Minister of Finance.
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1. The fee collector may
retain 70% of total amount of collected fees to cover expenses for service
provision and fee collection prescribed in clause 4 Article 1 of 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. The
remaining amount (30%) shall be transferred to state budget (central government
budget) according to chapters and sub-items of the applicable State Budget
Index, except for the case specified in clause 2 of this Article.
2. The collector that is
a state authority ineligible for use of a pre-determined amount of collected
fees to cover its operating expenses as prescribed in clause 3 Article 1 of the
Government's Decree No. 82/2023/ND-CP shall transfer total amount of collected
fees to the state budget. Incurred expenses during provision of services and
collection of fees shall be covered by state budget-derived fund which is
included in the collector’s cost estimate according to policies and levels of
state budget expenditures as per laws.
Article
6. Implementation clauses
1. This Circular comes into
force from July 20, 2025 and supersedes Circular No. 01/2022/TT-BTC dated
January 11, 2022 of the Minister of Finance.
2. Other contents related
to collection, transfer, management and use of fees, fee receipts, and
disclosure of fee collection regimes which are not mentioned in this Circular
shall comply with regulations of the Law on Fees and Charges; the Government’s
Decree No. 120/2016/ND-CP; the Decree No. 82/2023/ND-CP ; the Law on Tax
Administration; the Government’s Decree No. 126/2020/ND-CP dated October 19,
2020; the Government’s Decree No. 91/2022/ND-CP dated October 30, 2022; the
Government’s Decree No. 11/2020/ND-CP dated January 20, 2020; the Government’s
Decree No. 123/2020/ND-CP dated October 19, 2020; the Government’s Decree No.
70/2025/ND-CP dated March 20, 2025; the Government’s Decree No. 123/2020/ND-CP
dated October 19, 2020 and the Decree No. 70/2025/ND-CP dated March 20, 2025.
3. In the cases where any
of the legislative documents referred to in this Circular is amended or replaced,
the latest one shall apply.
4. Difficulties that
arise during the implementation of this Circular should be reported to the
Ministry of Finance for consideration./.
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SCHEDULE OF FEES FOR EXPLOITATION AND USE OF WATER SOURCES
BY CENTRAL GOVERNMENT AUTHORITIES
(Issued together with Circular No. 33/2025/TT-BTC dated
June 05, 2025 of the Minister of Finance)
No.
Name
Fee
(Dong/application)
1
Appraisal of
projects on exploration of groundwater
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Project on exploration
of groundwater whose flow rate ranges from 3.000 m3/24 hours to
less than 10.000 m3/24 hours
14.700.000
b
Project on exploration
of groundwater whose flow rate ranges from 10.000 m3/24 hours to
less than 20.000 m3/24 hours.
20.500.000
c
Project on exploration
of groundwater whose flow rate ranges from 20.000 m3/24 hours to
less than 30.000 m3/24 hours
26.600.000
d
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33.200.000
2
Appraisal of reports
on results of exploration and assessment of reserves of groundwater
a
Report on result of
exploration of groundwater whose flow rate ranges from 3.000 m3/24
hours to less than 10.000 m3/24 hours
15.600.000
b
Report on result of
exploration of groundwater whose flow rate ranges from 10.000 m3/24
hours to less than 20.000 m3/24 hours
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c
Report on result of
exploration of groundwater whose flow rate ranges from 20.000 m3/24
hours to less than 30.000 m3/24 hours
23.500.000
d
Report on result of
exploration of groundwater whose flow rate is higher than 30.000 m3/24
hours
28.100.000
3
Appraisal of reports
on status of exploitation of groundwater
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Report on status of
exploitation of groundwater whose flow rate ranges from 3.000 m3/24
hours to less than 10.000 m3/24 hours
14.900.000
b
Report on status of
exploitation of groundwater whose flow rate ranges from 10.000 m3/24
hours to less than 20.000 m3/24 hours
20.800.000
c
Report on status of
exploitation of groundwater whose flow rate ranges from 20.000 m3/24
hours to less than 30.000 m3/24 hours
27.100.000
d
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34.200.000
4
Appraisal of
dossiers and conditions for practice of groundwater drilling at large
capacity
4.400.000
5
Appraisal of
projects on exploitation and use of surface water
a
Projects on
exploitation of surface water for: irrigation reservoirs and roller dams for
exploitation of surface water for the purposes of agricultural production and
aquaculture with an exploitation capacity ranging from 2 m³/s to less than 5
m³/s and a total volume ranging from 3 million m3 to less than 20
million m3; surface water exploitation structures that are not
irrigation reservoirs and dams for the purposes of agricultural production
and aquaculture with an exploitation capacity ranging from 5 m³/s to less
than 10 m³/s; irrigation reservoirs and roller dams with a total volume ranging
from 20 million m3 to less than 100 million m3;
generation of electricity with a capacity ranging from 2.000 kw to less than
10.000 kw; other purposes for exploitation of surface water whose flow rate
ranges from 50.000 m3/24 hours to less than 100.000 m3/24
hours
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b
River, stream, canal
and ditch damming works for the purposes of source creation, saltwater
intrusion prevention, inundation control and landscape creation (except for
hydropower and irrigation reservoirs and roller dams) with a total work
length of at least 60m; river, stream, canal and ditch damming culverts for
the purposes of source creation, saltwater intrusion prevention, inundation
control and landscape creation with a total floodgate width of at least 50m
25.200.000
c
Projects on
exploitation of surface water for: irrigation reservoirs and roller dams for
exploitation of surface water for the purposes of agricultural production and
aquaculture with an exploitation capacity ranging from 5 m³/s to less than 10
m³/s and a total volume of less than 20 million m3; surface water
exploitation structures that are not irrigation reservoirs and dams for the
purposes of agricultural production and aquaculture with an exploitation
capacity ranging from 10 m³/s to less than 50 m³/s; irrigation reservoirs and
roller dams with a total volume ranging from 100 million m3 to
less than 500 million m3; generation of electricity with a
capacity ranging from 10.000 kw to 20.000 kw; other purposes for exploitation
of surface water whose flow rate ranges from 100.000 m3/24 hours
to 200.000 m3/24 hours
35.400.000
d
Projects on
exploitation of surface water for: irrigation reservoirs and roller dams for
exploitation of surface water for the purposes of agricultural production and
aquaculture with an exploitation capacity of at least 10 m³/s and a total
volume of less than 20 million m3; surface water exploitation
structures that are not irrigation reservoirs and dams for the purposes of
agricultural production and aquaculture with an exploitation capacity of at
least 50 m³/s; irrigation reservoirs and roller dams with a total volume of
at least 500 million m3; generation of electricity with a capacity
of more than 20.000 kw; other purposes for exploitation of surface water
whose flow rate is higher than 200.000 m3/24 hours
45.600.000
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Appraisal of
projects on exploitation and use of sea water
a
Project on exploration
of sea water whose flow rate ranges from 1.000.000 m3/24 hours to
less than 2.000.000 m3/24 hours
45.600.000
b
Project on exploration
of sea water whose flow rate is higher than 2.000.000 m3/24 hours
57.700.000
7
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50% of the fee specified in No. 3, 5, 6 of this Schedule
8
Appraisal of
projects and reports in case of application for extension, adjustment of
contents of groundwater exploration permits; appraisal of dossiers and
conditions in case of application for extension of licenses to practice
groundwater drilling
30% of the fee specified in No. 1, 4 of this Schedule
Note:
At No. 5 and 6 of the
above Schedule: Appraisal of projects on exploitation of surface water and sea
water is conducted in case of works whose water sources have not yet been
exploited and have been exploited./.