|
MINISTRY
OF FINANCE
OF VIETNAM
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|
THE
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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No.
153/2025/TT-BTC
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Hanoi,
December 31, 2025
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CIRCULAR
ON RATES, COLLECTION AND REMITTANCE REGIMES FOR CERTAIN FEES
AND CHARGES IN THE FIELDS OF CULTURE, SPORTS AND TOURISM
Pursuant to the Law on Fees and
Charges No. 97/2015/QH13;
Pursuant to the Law on State
Budget No. 89/2025/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 of
certain articles and measures for organization and implementation of the Law on
Fees and Charges;
Pursuant to Decree No. 126/2020/ND-CP
dated October 19, 2020 of the Government on elaboration of certain articles of
the Law on Tax Administration, as amended by Decree No. 91/2022/ND-CP;
Pursuant to Decree No.
11/2020/ND-CP dated January 20, 2020 of the Government on administrative procedures
under the competence of the State Treasury;
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Pursuant to Decree No.
29/2025/ND-CP dated February 24, 2025 of the Government prescribing the
functions, tasks, powers and organizational structure of the Ministry of
Finance, as amended by Decree No. 166/2025/ND-CP;
At the proposal of the Director
of the Department of Management and Supervision of Tax, Fee and Charge
Policies;
The Minister of Finance
promulgates a Circular on rates, collection and remittance regimes for certain
fees and charges in the fields of culture, sports and tourism.
Article 1.
Scope and regulated entities
1. This Circular prescribes rates,
collection and remittance regimes for certain fees and charges in the fields of
culture, sports and tourism, including:
a) Fees for appraisal of film
scripts and film classification (fees for appraisal of film scripts; fees for
appraisal and classification of films).
b) Fees for appraisal for issuance
of licenses for cooperation and joint production of films, and for provision of
film production services to foreign organizations and individuals.
c) Fees for appraisal of performing
arts programs; fees for appraisal of program contents recorded on tapes, discs,
software and other media.
d) Fees for the right to provide
pay television services.
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e) Fees for appraisal for issuance
of tourist guide cards.
g) Fees for appraisal for
recognition of tourist accommodation establishments by class, and of other
tourism service business establishments meeting standards for serving tourists
(fees for appraisal for recognition of tourist accommodation establishments by
class; fees for appraisal for recognition of other tourism service business
establishments meeting standards for serving tourists).
h) Fees for issuance of licenses
for establishment of branches and representative offices of foreign
organizations in Viet Nam (fees for issuance of licenses for establishment of
branches and representative offices of foreign cinematographic establishments
in Viet Nam; fees for issuance of licenses for establishment of representative
offices in Viet Nam of foreign travel service enterprises).
i) Fees for issuance and affixing
of control labels on tapes and discs containing programs (fees for issuance and
affixing of control labels on tapes and discs containing programs in the
cinematography sector).
k) Fees for issuance of
certificates of registration for provision of foreign program channels on pay
television.
2. This Circular applies to: fee-
and charge-paying entities; fee- and charge-collecting organizations; and other
state agencies, organizations and individuals related to the collection and
remittance of fees and charges.
Article 2. Fee-
and charge-paying entities
1. Fee-paying entities in the
fields of culture, sports and tourism as prescribed in this Circular include:
a) Organizations and individuals
submitting applications for appraisal of film scripts shall pay fees for
appraisal of film scripts.
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c) Organizations and individuals
submitting applications for issuance of licenses for cooperation and joint
production of films, and for provision of film production services to foreign
organizations and individuals shall pay fees for appraisal for issuance of
licenses for cooperation and joint production of films, and for provision of
film production services to foreign organizations and individuals.
d) Organizations and individuals
submitting applications for appraisal of performing arts programs shall pay
fees for appraisal of performing arts programs.
dd) Organizations and individuals
submitting applications for appraisal of program contents recorded on tapes,
discs, software and other media shall pay fees for appraisal of program
contents recorded on tapes, discs, software and other media.
e) Organizations submitting
applications for issuance of licenses to provide pay television services shall
pay fees for the right to provide pay television services.
g) Organizations submitting
applications for issuance of international travel service business licenses or
domestic travel service business licenses shall pay fees for appraisal for
issuance of international travel service business licenses or domestic travel
service business licenses.
h) Individuals submitting
applications for issuance of tourist guide cards shall pay fees for appraisal
for issuance of tourist guide cards.
i) Organizations and individuals
engaged in tourism accommodation services or other tourism service businesses
in Viet Nam submitting applications for recognition of tourist accommodation
establishments by class, or for recognition of other tourism service business
establishments meeting standards for serving tourists, shall pay fees for
appraisal for recognition of tourist accommodation establishments by class, and
fees for appraisal for recognition of other tourism service business
establishments meeting standards for serving tourists.
2. Charge-paying entities in the
fields of culture, sports and tourism as prescribed in this Circular include:
a) Organizations and individuals
submitting applications for issuance of licenses for establishment of branches
or representative offices of foreign cinematographic establishments in Viet Nam
shall pay charges for issuance of licenses for establishment of branches or
representative offices of foreign cinematographic establishments in Viet Nam.
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c) Organizations and individuals
submitting applications for issuance and affixing of control labels on tapes
and discs containing programs in the cinematography sector shall pay charges
for issuance and affixing of control labels on tapes and discs containing
programs in the cinematography sector.
d) Authorized agents submitting
applications for issuance of certificates of registration for provision of
foreign program channels on pay television shall pay charges for issuance of certificates
of registration for provision of foreign program channels on pay television.
Article 3. Fee-
and charge-collecting organizations
Competent state management agencies
responsible for handling matters for fee- and charge-paying entities prescribed
in Article 2 of this Circular in accordance with the law on culture, sports and
tourism shall be fee- and charge-collecting organizations under this Circular.
Article 4. Fee
and charge rates
Fee and charge rates in the fields
of culture, sports and tourism are prescribed in the Schedule of fees and
charges enclosed with this Circular.
Article 5.
Cases of fee exemption
1. Exemption from fees for
appraisal and classification of films for foreign film screening programs in
Viet Nam serving national-level political or diplomatic tasks, or conducted
pursuant to cooperation agreements between the Government of Viet Nam and
foreign governments in the fields of culture and arts.
Foreign film screening programs in
Viet Nam serving national-level political or diplomatic tasks as prescribed in
this Circular include: film screenings commemorating the establishment of
diplomatic relations with other countries; celebrations of national days of
other countries in Viet Nam; events organized on the occasion of visits to Viet
Nam by senior leaders of other countries; commemorations of birthdays of
certain foreign leaders in Viet Nam; or commemorations of special events of
foreign countries held in Viet Nam.
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Performing arts programs serving
national-level political or diplomatic tasks as prescribed in this Circular
include: artistic performances commemorating the establishment of diplomatic
relations with other countries; celebrations of national days of other
countries in Viet Nam; events organized on the occasion of visits to Viet Nam
by senior leaders of other countries; commemorations of birthdays of certain
foreign leaders in Viet Nam; or commemorations of special events of foreign
countries held in Viet Nam.
Article 6.
Declaration and remittance of fees and charges
1. Fee- and charge-paying entities
shall remit fees and charges to the state budget in accordance with Decree No.
362/2025/ND-CP dated December 31, 2025 of the Government on elaboration of
certain articles and measures for organization and implementation of the Law on
Fees and Charges.
2. Fee- and charge-collecting
organizations shall remit 100% of collected fees and charges to the state
budget under the relevant chapters and sub-items of the current State Budget
Index, including interest arising (if any) on balances of relevant accounts
during the collection process. Expenditures for fee and charge collection shall
be allocated by the state budget in the estimates of fee- and charge-collecting
organizations in accordance with the state budget expenditure regimes and norms
as prescribed by law. Fee- and charge-collecting organizations shall declare
and remit fees and charges in accordance with the law on tax administration.
Article 7.
Entry into force
1. This Circular comes into force
as of January 1, 2026.
2. The following Circulars shall
cease to be effective as of the effective date of this Circular:
a) Circular No. 288/2016/TT-BTC
dated November 15, 2016 of the Minister of Finance prescribing rates,
collection, remittance, management and use of fees for appraisal of performing
arts programs, and fees for appraisal of program contents recorded on tapes,
discs, software and other media.
b) Circular No. 289/2016/TT-BTC
dated November 15, 2016 of the Minister of Finance prescribing rates,
collection, remittance, management and use of fees and charges in the
cinematography sector.
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d) Circular No. 33/2018/TT-BTC
dated March 30, 2018 of the Minister of Finance prescribing rates, collection,
remittance and management of fees for appraisal for issuance of international
travel service business licenses and domestic travel service business licenses;
fees for appraisal for issuance of tourist guide cards; and charges for
issuance of licenses for establishment of representative offices in Viet Nam of
foreign travel service enterprises.
dd) Circular No. 34/2018/TT-BTC
dated March 30, 2018 of the Minister of Finance prescribing rates, collection,
remittance and management of fees for appraisal for recognition of tourist
accommodation establishments by class, and of other tourism service business
establishments meeting standards for serving tourists.
e) Circular No. 94/2020/TT-BTC
dated November 16, 2020 of the Minister of Finance on amendments to certain
articles of Circular No. 307/2016/TT-BTC dated November 15, 2016 of the
Minister of Finance prescribing rates, collection, remittance, management and use
of fees for the right to provide pay television services and charges for
issuance of certificates of registration for provision of foreign program
channels on pay television.
g) Circular No. 127/2021/TT-BTC
dated December 31, 2021 of the Minister of Finance on amendments to Clauses 1
and 2 Article 1 of Circular No. 94/2020/TT-BTC dated November 16, 2020 of the
Minister of Finance on amendments to certain articles of Circular No.
307/2016/TT-BTC dated November 15, 2016 prescribing rates, collection, remittance,
management and use of fees for the right to provide pay television services and
charges for issuance of certificates of registration for provision of foreign
program channels on pay television.
3. To repeal Clauses 1 and 2
Article 1 of Circular No. 06/2025/TT-BTC dated January 24, 2025 of the Minister
of Finance on amendments to certain Circulars of the Minister of Finance
prescribing fees and charges.
4. Other matters related to
collection, remittance, collection documents and public disclosure of fee
collection regimes not prescribed in this Circular shall be implemented in
accordance with the following documents: the Law on Fees and Charges No.
97/2015/QH13; Decree No. 362/2025/ND-CP dated December 31, 2025 of the
Government on elaboration of certain articles and measures for organization and
implementation of the Law on Fees and Charges; the Law on Tax Administration
No. 38/2019/QH14; Decree No. 126/2020/ND-CP dated October 19, 2020 of the
Government on elaboration of certain articles of the Law on Tax Administration,
as amended by Decree No. 91/2022/ND-CP; Decree No. 11/2020/ND-CP dated January
20, 2020 of the Government on administrative procedures in the field of the
State Treasury; Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government
on invoices and documents, as amended by Decree No. 70/2025/ND-CP; and Circular
No. 32/2025/TT-BTC dated May 31, 2025 of the Minister of Finance providing
guidance on implementation of certain articles 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 documents, as amended by Decree No. 70/2025/ND-CP.
5. Where the legal documents
referred to in this Circular are amended, supplemented or replaced, such
amended, supplemented or replacement documents shall apply.
6. During the course of
implementation, if any difficulties arise, organizations and individuals are
requested to promptly report them to the Ministry of Finance for consideration
and further guidance./.
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SCHEDULE OF FEE AND CHARGE RATES IN THE FIELDS OF CULTURE,
SPORTS AND TOURISM
(Enclosed
with Circular No. 153/2025/TT-BTC)
No.
Name
of fee/charge
Rate
1
Fees for appraisal of film
scripts
1.1
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a
Length up to under 100 minutes
VND
4,500,000 per episode
b
Length from 100 to under 150
minutes
VND
6,750,000 per episode
c
Length from 150 to under 200
minutes
VND
9,000,000 per episode
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Short film scripts,
including documentaries, scientific films and animated films (except
those prescribed in Item 1.3 of this Section)
a
Length up to under 60 minutes
VND
1,800,000 per film
b
Length from 60 to under 100
minutes
VND
4,500,000 per film
c
Length from 100 to under 150
minutes
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d
Length from 150 to under 200
minutes
VND
9,000,000 per film
1.3
Film scripts produced through cooperation
or provision of film production services with foreign partners
a
Feature film scripts
a.1.
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VND
7,200,000 per episode
a.2
Length from 100 to under 150
minutes
VND
10.800.000 per episode
a.3
Length from 150 to under 200
minutes
VND
14.400.000 per episode
b
Short film scripts
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b.1.
Length up to under 60 minutes
VND
2,800,000 per film
b.2.
Length from 60 to under 100
minutes
VND
7,200,000 per film
b.3.
Length from 100 to under 150
minutes
VND
10.800.000 per film
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Length from 150 to under 200
minutes
VND
14.400.000 per film
2
Fees for appraisal and
classification of films
2.1
Commercial films
a
Feature films
VND
3,600,000 per episode
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Short films
b.1.
Length up to under 60 minutes
VND
2,200,000 per film
b.2.
Length from 60 minutes or more
VND
3,600,000 per film
2.2
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a
Feature films
a.1.
Length up to under 100 minutes
VND
2,400,000 per episode
a.2
Length from 100 to under 150
minutes
VND
3,600,000 per episode
a.3
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VND
4,800,000 per episode
b
Short films
b.1.
Length up to under 60 minutes
VND
1,600,000 per film
b.2.
Length from 60 to under 100
minutes
VND
2,400,000 per film
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Length from 100 to under 150
minutes
VND
3,600,000 per film
b.4
Length from 150 to under 200
minutes
VND
4,800,000 per film
3
Fees for appraisal for issuance
of licenses for cooperation and joint production of films, and for provision
of film production services to foreign organizations and individuals
3.1
For feature-length film projects
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3.2
For short film projects
VND
2,400,000 per project
4
Fees for appraisal of
performing arts programs (calculated based on the duration of one
performing arts program/performance)
4.1
Up to under 50 minutes
VND
1,000,000 per program/performance
4.2
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VND
1,400,000 per program/performance
4.3
From 100 to under 150 minutes
VND
2,000,000 per program/performance
4.4
From 150 to under 200 minutes
VND
2,340,000 per program/performance
4.5
From 200 minutes or more
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5
Fees for appraisal of program
contents recorded on tapes, discs, software and other media
5.1
Music, dance and stage
performance programs recorded on tapes and discs
a
For audio recordings
VND
140,000 for the first block, plus an additional VND 100,000 for each
subsequent block (one block equals 15 minutes in duration).
b
For video recordings
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5.2
Programs recorded on compact
discs, hard drives, software and other media
a
Audio recordings containing 50
songs/music pieces or fewer
VND
1,400,000 per program
b
Audio recordings containing more than
50 songs/music pieces
VND
1,400,000 per program, plus VND 34,000 per song/music piece (the total fee
shall not exceed VND 4,670,000 per program).
c
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VND
1,670,000 per program
d
Video recordings containing more
than 50 songs/music pieces
VND
1,670,000 per program, plus VND 50,000 per song/music piece (the total fee
shall not exceed VND 6,000,000 per program).
6
Fees for the right to provide
pay television services
(The revenue used as the basis
for calculation of fees for the right to provide pay television services is
the total revenue arising from contracts with pay television subscribers
during the fee calculation period, exclusive of value-added tax.)
Rate:
0.3% of revenue from pay television service provision
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7.1
New issuance or re-issuance
(exchange):
VND
2,000,000 per license
7.2
Re-issuance:
VND
1,500,000 per license
8
Fees for appraisal for
issuance of tourist guide cards (including new issuance, exchange and
re-issuance)
8.1
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VND
325,000 per card
8.2
On-site tourist guides
VND
100,000 per card
9
Fees for appraisal for
recognition of tourist accommodation establishments by class (including
appraisal for initial recognition and re-recognition)
9.1
One-star and two-star class
VND
1,000,000 per application
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Three-star class
VND
1,400,000 per application
9.3
Four-star and five-star class
VND
2,500,000 per application
10
Fees for appraisal for
recognition of other tourism service business establishments meeting
standards for serving tourists (including appraisal for initial
recognition and re-recognition)
VND
1,000,000 per application
11
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VND
1,000,000 per license
12
Charges for issuance of
licenses for establishment of representative offices in Viet Nam of foreign
travel service enterprises
12.1
New issuance
VND
2,000,000 per license
12.2
Re-issuance, amendment or
extension
VND
1,500,000 per license
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Charges for issuance and
affixing of control labels on tapes and discs containing programs in the
cinematography sector
VND
500 per label
14
Charges for issuance of
certificates of registration for provision of foreign program channels on pay
television
14.1
New issuance
VND
3,500,000 per certificate
14.2
Amendment
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Notes:
- Where the competent state
management authority has conducted appraisal of the above-mentioned matters but
the conditions for issuance of a license are not satisfied, the fees and
charges already paid shall not be refunded.
- The fees for appraisal of film
scripts and the fees for appraisal and classification of films prescribed in
Items 1 and 2 of the above Schedule are first-time appraisal fees. In cases
where film scripts or films involve multiple complex issues requiring revision
and re-appraisal, subsequent appraisals shall be charged at 50% of the
corresponding prescribed rates.
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