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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

Hanoi, March 19, 2025

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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