|
MINISTRY OF FINANCE
OF VIETNAM
-------
|
THE SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
---------------
|
|
No. 30/2026/TT-BTC
|
Hanoi, March 27, 2026
|
CIRCULAR
ON FEE AMOUNTS,
COLLECTION AND REMITTANCE REGIME FOR APPRAISAL FEES FOR ISSUANCE OF ELECTRICITY
OPERATION LICENSES
Pursuant
to the Law on Fees and Charges No. 97/2015/QH13;
Pursuant
to the Law on State Budget No. 89/2025/QH13;
Pursuant
to the Law on Tax Administration No. 38/2019/QH14;
Pursuant
to the Law on Electricity No. 61/2024/QH15;
Pursuant
to Decree No. 362/2025/ND-CP of the Government on elaboration of and measures
for implementation of the Law on Fees and Charges;
Pursuant
to Decree No. 126/2020/ND-CP of the Government on elaboration of the Law on Tax
Administration amended by Decree No. 91/2022/ND-CP and Decree No.
373/2025/ND-CP;
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Pursuant
to Decree No. 123/2020/ND-CP of the Government on invoices and documents amended
by Decree No. 70/2025/ND-CP;
Pursuant
to Decree No. 61/2025/ND-CP of the Government on elaboration of the Law on
Electricity regarding electricity operation licenses;
Pursuant
to Decree No. 146/2025/ND-CP of the Government on devolution and delegation in
the field of industry and trade;
Pursuant
to Decree No. 29/2025/ND-CP of the Government on functions, duties, powers and
organizational structure of the Ministry of Finance amended by Decree No.
166/2025/ND-CP;
At
the proposal of the Director of the Department of Tax, Fee and Charge Policy
Supervision and Management;
The
Minister of Finance promulgates the Circular on fee amounts, collection and
remittance regime for appraisal fees for issuance of electricity operation
licenses.
Article 1. Scope and regulated entities
1. This
Circular provides for fee payers, fee-collecting entities, fee amounts,
collection and remittance regime for appraisal fees for issuance of electricity
operation licenses (including issuance, amendment, replacement and extension of
electricity operation licenses).
2. Regulated
entities:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
b)
Organizations competent to issue electricity operation licenses;
c)
Other organizations and individuals related to declaration, collection and
remittance of appraisal fees for issuance of electricity operation licenses.
Article 2. Fee payers
Organizations
submitting applications for issuance of electricity operation licenses are fee
payers of appraisal fees for issuance of electricity operation licenses in
accordance with this Circular.
Article 3. Fee-collecting entities
The
fee-collecting entity for appraisal fees for issuance of electricity operation
licenses is the organization competent to issue electricity operation licenses
in accordance with the law on electricity.
Article 4. Fee amounts
1. In
case of issuance of electricity operation licenses, the fee amounts shall be
applied in accordance with the Schedule of fee amounts enclosed with this
Circular.
2. In
case of amendment, replacement or extension of electricity operation licenses,
the fee amount shall be equal to 50% of the fee amount specified in the
Schedule of fee amounts enclosed with this Circular.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
4. Where
an application for issuance of electricity operation license covers two or more
fields of operation, the appraisal fee (PTD) for issuance of
electricity operation license shall be calculated as follows:
In
which:
P1
is the highest fee amount among the fields of operation requested for issuance
of electricity operation license as specified in the Schedule of fee amounts
enclosed with this Circular;
Pi
is the fee amount of the remaining fields of operation requested for issuance
of electricity operation license;
n
is the total number of fields of operation requested for issuance of
electricity operation license;
0.4
is the adjustment coefficient.
5. Exemption
from appraisal fees for issuance of electricity operation licenses shall apply
in case of amendments to electricity operation licenses due to change of the
head office address of the organization already granted electricity operation
license upon rearrangement of administrative divisions at all levels.
Article 5. Declaration, collection and
remittance of fees
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
a)
Payment of fees within the time limit specified in Decree No. 61/2025/ND-CP
dated March 4, 2025 of the Government on elaboration of the Law on Electricity
regarding electricity operation licenses;
b)
Payment of fees by one of the methods specified in clause 1 Article 3 of Decree
No. 362/2025/ND-CP dated December 31, 2025 of the Government on elaboration of
and measures for implementation of the Law on Fees and Charges.
2. The
fee-collecting entity shall remit 100% of the collected fees to the state
budget according to the corresponding chapters and sub-items of the current
State budget entries, including accrued interest (if any) on the account
balance during the fee collection process. Expenses
for provision of services and fee collection activities shall be covered by the
state budget within the estimates allocated to the fee-collecting entity in
accordance with regulations on state budget expenditure norms and standards.
The
fee-collecting entity shall declare, collect, remit fees and finalize the
collected fee amounts in accordance with clause 3 Article 3 of Decree No.
362/2025/ND-CP.
Article 6. Implementation provisions
1. This
Circular comes into force as of May 11, 2026.
2. Circular
No. 106/2020/TT-BTC dated December 8, 2020 of the Minister of Finance on fee
amounts, collection, remittance, management and use of appraisal fees for
issuance of electricity operation licenses ceases to be effective from the
effective date of this Circular.
3. Annulment
of Serial No. 44 clause 1 Article 1 and Article 2 of Circular No.
64/2025/TT-BTC dated June 30, 2025 of the Minister of Finance on fee amounts
and exemption of certain fees and charges to support enterprises and
individuals.
4. Other
contents related to declaration, collection, remittance and public disclosure
of fee collection regime not provided in this Circular shall be implemented in
accordance with the following documents: the
Law on Fees and Charges No. 97/2015/QH13; the Law on Tax Administration No.
38/2019/QH14; Decree No. 362/2025/ND-CP; Decree No. 126/2020/ND-CP dated
October 19, 2020 of the Government on elaboration of the Law on Tax
Administration amended by Decree No. 91/2022/ND-CP and Decree No.
373/2025/ND-CP; Decree No. 347/2025/ND-CP dated December 29, 2025 of the
Government on administrative procedures in the State Treasury sector; Decree
No. 123/2020/ND-CP dated October 19, 2020 of the Government on invoices and
documents 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 guidelines for implementation
of a number of 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, and Decree No. 70/2025/ND-CP dated March 20, 2025 on amendments
to Decree No. 123/2020/ND-CP.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
6. Difficulties
that arise during the implementation of this Circular should be reported to the
Ministry of Finance for further study and additional guidance./.
PP. MINISTER
DEPUTY MINISTER
Cao Anh Tuan
SCHEDULE OF FEE AMOUNTS
FOR APPRAISAL FEES FOR ISSUANCE OF ELECTRICITY OPERATION LICENSES
(Enclosed with Circular
No. 30/2026/TT-BTC dated March 27, 2026 of the Minister of Finance)
No.
Content of fee
collection
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
A
Appraisal
for issuance of electricity operation licenses delegated by the Ministry of
Industry and Trade to the Electricity Authority
I
Power
generation sector
1
Works
of hydropower plants, wind power plants, solar power plants, new energy power
plants, other renewable energy power plants and other types of power
generation, except for the fee items specified at point 2 Section I
1.1
Installed
capacity below 10 MW
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
1.2
Installed
capacity from 10 MW to below 30 MW
15.000.000
1.3
Installed
capacity from 30 MW to below 100 MW
18.000.000
1.4
Installed
capacity from 100 MW to below 300 MW
24.500.000
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Installed
capacity from 300 MW or more
28.800.000
2
Thermal
power plant works (coal, gas, oil, biomass, solid waste)
2.1
Installed
capacity below 50 MW
17.800.000
2.2
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
21.900.000
2.3
Installed
capacity from 100 MW or more
28.800.000
II
Power
transmission sector
24.900.000
III
Power
distribution sector
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
1
Total
line length below 1,000 km or total transformer capacity below 300 MVA
12.100.000
2
Total
line length from 1,000 km to below 2,000 km or total transformer capacity
from 300 MVA to below 600 MVA
13.700.000
3
Total
line length from 2,000 km to below 3,000 km or total transformer capacity
from 600 MVA to below 1.000 MVA
18.800.000
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Total
line length from 3,000 km or more or total transformer capacity from 1,000
MVA or more
21.800.000
IV
Power
wholesale sector
19.200.000
V
Power
retail sector
1
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
9.700.000
2
Commercial
electricity consumption from 10 GWh/month to below 50 GWh/month
12.500.000
3
Commercial
electricity consumption from 50 GWh/month or more
16.700.000
B
Appraisal
for issuance of electricity operation licenses carried out by the
Province-level People’s Committee or specialized agencies authorized by the
Province-level People’s Committee
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Power
generation sector
2.100.000
2
Power
distribution sector
800.000
3
Power
wholesale sector
700.000
4
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
700.000