|
MINISTRY OF FINANCE
--------
|
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
---------------
|
|
No: 64/2025/TT-BTC
|
Hanoi, June 30, 2025
|
CIRCULAR
ON COLLECTION RATES, EXEMPTIONS OF FEES, CHARGES TO PROVIDE
ASSISTANCE FOR ENTERPRISES AND THE PEOPLE
Pursuant to Law on
Fees and Charges dated November 25, 2015;
Pursuant to
Government’s Decree No. 29/2025/ND-CP dated February 24, 2025 on 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 collection rates,
exemptions of fees, charges to provide assistance for enterprises and the
people.
Article
1. Collection rates of fees, charges to provide assistance for enterprises and
the people
1. From July 1, 2025, to
December 31, 2026, the collection rates for certain fees and charges are
specified as follows:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Fee, charge
Collection level
1
a) Charge for issuance
of the license for establishment and operation of a bank
50% of the charges
specified in point a Section 1 of the Schedule of Charge Rates in Clause 1
Article 4 of Circular No. 150/2016/TT-BTC dated October 14, 2016 of the
Minister of Finance on rates, collection and payment of fees for issuance of
licenses for establishment and operation of credit institutions; licenses for
establishment of foreign bank branches, representative offices of foreign
credit institutions, other foreign institutions engaged in banking
activities; licenses to operate payment intermediary services for non-bank
organizations.
b) Charges for issuance
of the license for establishment and operation of a non-bank credit
institution
50% of the charges
specified in point b Section 1 of the Schedule of Charge Rates in Clause 1
Article 4 of Circular No. 150/2016/TT-BTC
2
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
50% of the fee rates
specified in Article 4 of Circular No. 168/2016/TT-BTC dated October 26, 2016
of the Minister of Finance on rates, collection, payment, management and use
of fee for appraisal of goods and services subject to restrictions; goods and
services subject to conditions in trade sector and charge for the issuance of
a license to establish a mercantile exchange.
b) Charge for the
issuance of a license to establish a mercantile exchange
50% of the rate
specified in Article 4 of Circular No. 168/2016/TT-BTC.
3
a) Fees for assessment
and issuance of certificates, licenses, and certificates in civil aviation
operations; issuance of a permit to enter and exit restricted areas at
airports and aerodromes (except for the fee items in: 4.1, 4.2, 4.3,
4.4, 4.5.1, 5, 6 of Section VI Part A of the Schedule of Fee and Charge Rates
to be applicable to Section VI Part A of the Schedule of Fee and Charge Rates
in the aviation sector promulgated together with Circular No.
193/2016/TT-BTC)
50 % of the fee rates
specified in Section VI Part A of the Schedule of Fee and Charge Rates in the
aviation sector, promulgated together with Circular No. 193/2016/TT-BTC dated
November 8, 2016 of the Minister of Finance on rates, collection, payment and
management and use of charges and fees in the aviation sector.
b) Fee for
registration of secured transactions for aircraft (except for the fee item
No. 4 in Section VIII Part A of Schedule of Fee and Charge Rates to be
applicable to Section VI Part A of schedule of fee and charge rates in the
aviation sector promulgated together with Circular No. 193/2016/TT-BTC)
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
4
a) Charges of
entry into and exit from airports and aerodromes for foreign flights to
Vietnamese airports
90% of the charge rate
specified in Clause 1 Article 4 of the Circular No. 194/2016/TT-BTC dated
November 08, 2016 of the Minister of Finance on rates, collection and payment
of customs fees and charges for entry into and exit from airports and
airfields for foreign flights to Vietnam’s airports.
b) Customs fees
for foreign flights to Vietnamese airports
90% of the fee rate
specified in Clause 2 Article 4 of the Circular No. 194/2016/TT-BTC.
5
Fee for exploitation
and use of hydro-meteorological information and data
50% of the fee rates
specified in the Schedule of rates of fees for exploitation and use of
hydro-meteorological information and data promulgated together with Circular
No. 197/2016/TT-BTC dated November 08, 2016 of the Minister of Finance on
rates, collection, payment, management and use fees for the exploitation and
use of hydro-meteorological information and data.
6
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
50% of the charge rate
specified in point 1 Section I of Schedule of Fee and Charge Rates in the
field of cultivation and forest plant varieties promulgated together with
Circular No. 207/2016/TT-BTC dated November 9, 2016 of the Minister of
Finance on rates, collection, payment, management and use of fees and charges
in the field of cultivation and forest plant varieties.
b) Charge for
submission of applications for registration of IP rights protection in the
field of cultivation and forest plant varieties
50% of the fee rates
specified in point 2 Section III of Schedule of Fee and Charge Rates in the
field of cultivation and forest plant varieties promulgated together with
Circular No. 207/2016/TT-BTC.
c) Charge for issuance
of certificates to practice as industrial property representatives,
announcement and registration of industrial property representatives in the
field of cultivation and forest plant varieties
50% of the fee rates
specified in point 3 Section III of Schedule of Fee and Charge Rates in the
field of cultivation and forest plant varieties promulgated together with
Circular No. 207/2016/TT-BTC.
d) Fee for plant
variety protection:
d.1) Maintenance
of the effect of plant variety protection certificate: From the 1st year to
the 3rd year; from the 4th year to the 6th year; from the 7th year to the 9th
year
50% of the fee rates
specified in point 3 Section III of Schedule of Fee and Charge Rates in the
field of cultivation and forest plant varieties promulgated together with
Circular No. 207/2016/TT-BTC.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
50% of the fee rates
specified in point 3 Section III of Schedule of Fee and Charge Rates in the
field of cultivation and forest plant varieties promulgated together with
Circular No. 207/2016/TT-BTC.
7
a) Fee for assessment
of contents of non-commercial documents for the issuance of publishing
licenses
50% of the fee rates
specified in Clause 1 Article 4 of Circular No. 214/2016/TT-BTC dated
November 10, 2016 of the Minister of Finance on rates, collection, payment,
management and use of fee for assessment of contents of non-commercial
documents for the issuance of publishing licenses, charge for issuance of
licenses for import of non-commercial publications and registration charge
for importing commercial publications.
b) Charge for issuance
of licenses for import of non-commercial publications
50% of the fee rate
specified in Clause 2 Article 4 of the Circular No. 214/2016/TT-BTC.
c) Registration charge
for importing commercial publications
50% of the fee rate
specified in Clause 3 Article 4 of the Circular No. 214/2016/TT-BTC.
8
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
50% of the fee rates
specified in Clause 2 Article 4 of Circular No. 232/2016/TT-BTC dated
November 11, 2016 of the Minister of Finance on rates, collection, payment,
management and use of fee for issuance of barcodes.
9
Fee for concession to
operate airports and aerodromes
50% of the fee rates
specified in Article 4 of Circular No. 247/2016/TT-BTC dated November 11,
2016 of the Minister of Finance on collection of fee for concession to
operate airports and aerodromes.
10
Fee for issuing notices
of inland waterway
50% of the fee rates
specified in point 3 of Schedule of Fee and Charge Rates specified in Clause
1 Article 4 of the Circular No. 248/2016/TT-BTC dated November 11, 2016 of
the Minister of Finance on fees applicable at inland waterway ports and
wharves, collection, payment, management, and use thereof.
11
Fees for assessment of
applications for licenses to sell civilian cryptography products and service;
certificates of conformity of civilian cryptography products with standards;
certificates of conformity of civilian cryptography products with technical
regulations
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
12
Fee for appraisal and
approval of fire safety designs
50% of the fee rates
calculated according to Article 5 of the Circular No. 258/2016/TT-BTC
dated November 11, 2016 of the Minister of Finance on rates, collection,
payment, management and use of fee for appraisal and approval of fire safety
designs.
13
a) Charge for the
issuance of a license for provision of Vietnamese guest worker services
50% of the charge rates
defined in Section 1 of Schedule of Fee Rates in Article 4 of Circular No.
259/2016/TT-BTC dated November 11, 2016 of the Minister of Finance on rates,
collection, payment, management and use of fee for verifying papers and
documents, charge for the issuance of a license for provision of
Vietnamese guest worker services.
b) Fee for verifying
papers and documents at the request of a domestic organization or individual
50% of the fee rates
specified in Section 3 of the Schedule of Fee Rates in Article 4 of the
Circular No. 259/2016/TT-BTC.
14
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
50 % of the fee rates
specified in Section A of Schedule of industrial property fees and charges
promulgated together with Circular No. 263/2016/TT-BTC dated November 14,
2016 of the Minister of Finance on rates, collection, payment and management
and use of industrial property charges and fees.
15
Fee for use of railway
infrastructure
50% of the fee rates
specified in Article 3 of Circular No. 295/2016/TT-BTC dated November 15,
2016 of the Minister of Finance of Vietnam on fees for use of railway
infrastructure, collection, and payment thereof..
16
Fee for assessment of
business conditions in technical inspection of occupational safety; training
in occupational safety and health
50% of the fee rates
specified in Article 1 of the Circular No. 110/2017/TT-BTC dated October 20,
2017 of the Minister of Finance on amendments to the Schedule of fees for
assessment of business conditions in technical inspection of occupational
safety, training in occupational safety and health promulgated together with
Circular No. 245/2016/TT-BTC dated November 11, 2016 of the Minister of
Finance on rates, collection, payment, management and use of fee for
assessment of business conditions in technical inspection of occupational
safety; training in occupational safety and health.
17
a) Fee for assessment
and issuance of an international tour operator license, a domestic tour
operator license
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
b) Fee for assessment and
issuance of a tour guide license
50% of the fee rate
specified in Clause 2 Article 4 of Circular No. 33/2018/TT-BTC.
18
a) Charges for issuance
of licenses to manage firecrackers
50% of the charge rates
specified in Section III of the Schedule of Fee and Charge Rates in Article 1
of Circular No. 23/2019/TT-BTC dated April 19, 2019 of the Minister of
Finance on amendments to Circular No. 218/2016/TT-BTC dated November 10, 2016
on rates and collection, payment, management and use of fees for appraisal of
eligibility requirements in the security sector; fee for testing and granting
professional security certificates; charge for issuance of licenses to manage
firecrackers, charge for issuance of licenses to manage weapons, explosives
and support tools.
b) Charge for issuance
of licenses to manage weapons, explosives and support tools
50% of the fee rates
specified in Section IV of the Schedule of Fee and Charge Rates in Article 1
of the Circular No. 23/2019/TT-BTC.
19
Charge for issuing
identity cards
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
20
a) Fee for settlement
of independent claims of persons with related interests and obligations
50% of the fee rates specified in point a Clause 2
Article 4 of Circular No. 58/2019/TT-BTC dated June 12, 2020 of the Minister
of Finance on rates, collection, payment, management and use of fees for settlement
of competition cases
b) Fee for appraisal of
applications for exemption in the settlement of competition cases
50% of the fee rate
specified in point b Clause 2 Article 4 of Circular No. 58/2020/TT-BTC
21
Charges for issuance of
certificates of quarantine of terrestrial animals and animal products;
aquatic products imported, in transit, temporarily imported for re-export
(including bonded warehouses) or transferred from one border checkpoint to
another
50 % of the charge rate
specified in point 1 Section I of Schedule of Veterinary Fee and Charge Rates
promulgated together with Circular No. 101/2020/TT-BTC dated November 23,
2020 of the Minister of Finance on rates, collection, payment and management
of veterinary fees and charges.
b) Charge for issuance
of veterinary service practicing certificates
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
c) Fee for animal quarantine
(clinical inspection of poultry)
50% of the fee rates
specified in point 1.4 Section III of Schedule of Veterinary Fee and Charge
Rates promulgated together with Circular No. 101/2020/TT-BTC.
22
Fees for inspection of
firefighting and fire prevention equipment
50% of the fee rate
specified in schedule of fire safety and firefighting equipment promulgated
together with Circular No. 02/2021/TT-BTC dated January 8, 2021 of the
Minister of Finance on rates, collection, payment, management and use of fee
for inspection of firefighting and fire prevention equipment.
23
Fees in animal
husbandry
50% of the fee rates
specified in Schedule of rates of fees in animal husbandry promulgated
together with Circular No. 24/2021/TT-BTC dated March 31, 2021 of the
Minister of Finance on rates, collection, payment, management and use of fees
in animal husbandry.
24
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
50 % of the fee rates
specified in Section I of Schedule of Fee and Charge Rates promulgated
together with Circular No. 25/2021/TT-BTC dated April 07, 2021 of the
Minister of Finance on fees and charges in immigration, transit and residence
in Vietnam and collection, submission, management and use thereof.
25
Fees in food safety
50% of the fee rates
specified in Schedule of fees in food safety promulgated together with
Circular No. 67/2021/TT-BTC dated August 05, 2021 of the Minister of Finance
on rates, collection, payment, management and use of fees in food safety.
26
Fees for appraisal of
conditional business lines in terms of fisheries
50% of the fee rates
specified in point 2 of Schedule of fees in aquaculture management
promulgated together with Circular No. 112/2021/TT-BTC dated December
15, 2021 of the Minister of Finance on rates, collection, payment, management
and use of fees and charges in management of quality of aquaculture
materials.
27
Fee for exploitation
and use of water sources collected by central agencies
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
28
Fees for use of radio
frequencies for terrestrial mobile services
a) Terrestrial mobile
telecommunications networks for private messaging
50% of the fee rates
specified in point 3.1 Clause 3 Section II Part B of Schedule of rates of
charges for issuance of licenses to use radio frequencies and fees for use of
radio frequencies promulgated together with the Circular No. 265/2016/TT-BTC
dated November 14, 2016 of the Minister of Finance on rates, collection,
payment, management and use of charges for issuance of licenses to use radio
frequencies and fees for use of radio frequencies.
b) Dedicated
telecommunications networks using frequencies in the mobile service
(including internal radio communication networks), terrestrial trunked
telecommunications networks
50% of the fee rates
specified in point 3.2 Clause 3 Section II Part B of Schedule of rates of
charges for issuance of licenses to use radio frequencies and fees for use of
radio frequencies promulgated together with the Circular No. 11/2022/TT-BTC
dated February 21, 2022 of the Minister of Finance on amendments to Circular
No. 265/2016/TT-BTC
29
a) Fees and charges in the
securities area (excluding the 02 fees and charges prescribed in point b and
point c below)
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
b) Fees for issuance,
replacement and re-issuance of securities practicing certificates to
individuals engaging in securities practice at securities companies,
securities investment fund management companies, and securities investment
companies
Apply the fees
prescribed in point 15 Section I of the Schedule of rates of fees and charges
in the securities area enclosed with Circular No. 25/2022/TT-BTC.
c) Fees for supervision
of securities operations
Apply the fees
prescribed in point 2 Section II of the Schedule of rates of fees and charges
in the securities area enclosed with Circular No. 25/2022/TT-BTC.
30
Charge for issuance of
certificates of technical safety and environmental protection for motor
vehicles, heavy-duty vehicles
50% of the charge rates
specified in Clause 3 Article 1 of the Circular No. 36/2022/TT-BTC dated June
16, 2022 of the Minister of Finance on amendments to Circular No.
199/2016/TT-BTC dated November 08, 2016 on rates, collection, payment,
management and use of charges for issuance of certificates of technical
safety and environmental protection for engines, equipment and vehicles
subject to strict safety requirements.
31
Charges for issuance of
certificate of eligibility for construction activities to organizations,
construction practicing certificates to individuals
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
32
Fee for appraisal of technical
designs (fees for appraisal of construction designs to be implemented after
fundamental designs), fee for appraisal of construction estimates
50% of the fee rates
specified in Schedule of rates of fees for appraisal of construction designs
to be implemented after fundamental designs and fees for appraisal of
construction estimates promulgated together with Circular No. 27/2023/TT-BTC
dated May 12, 2023 of the Minister of Finance on rates, collection, payment,
management and use of fees for appraisal of technical designs and fees for
appraisal of construction estimates.
33
Fee for appraisal of
construction investment projects
50% of the fee rates
specified in Schedule of rates of fees for appraisal of construction
investment projects (fees for appraisal of reports on the feasibility study
on construction investment or fees for appraisal of technical and economic
reports) enclosed with Circular No. 28/2023/TT-BTC dated May 12, 2023 of the
Minister of Finance on rates, collection, payment, management and use of fees
for appraisal of construction investment projects.
34
Fees in
medical sector
50 % of the fee rates
specified in Schedule of rates of fees in medical sector promulgated together
with Circular No. 59/2023/TT-BTC dated August 30, 2023 of the Minister of
Finance on rates, collection, payment, management and use of fees in medical
sector.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Fee for provision of
information on secured transactions for movable property (except for
securities registered with Vietnam Securities Depository and Clearing
Corporation, aircrafts) sea-going ships
50 % of the respective
fee rates specified in point 2 of Schedule of rates of fees in the area of
registration of secured transactions promulgated together with Circular No.
61/2023/TT-BTC dated September 28, 2023 of the Minister of Finance on rates,
collection, transfer, management and use of fees for registration of secured
transactions.
36
Fee for exploitation
and use of environmental data
50% of the fee rates
specified in the Schedule of rates of fees for exploitation and use of
environmental data promulgated together with Circular No. 65/2023/TT-BTC
dated October 31, 2023 of the Minister of Finance on rates, collection,
payment, management and use of fees for exploitation and use of environmental
data.
37
Charges for goods and
vehicles in transit
50% of the charge rates
specified in points 3, 4, and 5 of the Schedule of rates of fees and charges
for goods and vehicles in transit promulgated together with Circular No.
14/2021/TT-BTC dated February 18, 2021 of the Ministry of Finance on customs
fees and charges for goods and vehicles in transit, collection, transfer,
management and use thereof.
38
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
50% of the fee rates
specified in Article 4 of Circular No. 36/2023/TT-BTC dated June 06, 2023 of
the Minister of Finance on fees for issuance of certificates of origin (C/O)
collection, transfer and use thereof.
39
Fees for appraisal of
eligibility for practicing as a notary in the case of participating in the
notarial apprenticeship examination
50% of the fee rates
specified in item 2.a, Section 9, Article 4 of Circular No. 257/2016/TT-BTC
dated November 11, 2016 of the Minister of Finance on notarial service fees;
fees for appraisal of eligibility for practicing as a notary; fees for
appraisal of eligibility for notary
offices; charges for issuance of notary’s cards, and the collection, payment,
management and use thereof.
40
Fees for appraisal of eligibility
for practicing in the field of commercial arbitration
50% of the fee rates
specified in Article 4 of Circular No. 222/2016/TT-BTC dated November 10,
2016 of the Minister of Finance on fees for appraisal of eligibility for
practicing in the field of commercial arbitration, collection, payment,
management and use thereof.
41
a) Fees for appraisal
of eligibility for property auction practicing in the cases of issuance,
reissuance of the auctioneer’s certificate
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
b) Fees for appraisal
of eligibility for registration of operation of an auction enterprise
42
Fee for appraisal of
eligibility for law practicing
50% of the fee rates
specified in Article 4 of Circular No. 220/2016/TT-BTC dated November 10,
2016 of the Minister of Finance on fees for appraisal of eligibility for law
practicing, collection, transfer, management and use thereof.
43
Fee for appraisal of
eligibility for the property management and liquidation practice
50% of the fee rates
specified in Article 4 of Circular No. 106/2017/TT-BTC dated October 6, 2017
of the Minister of Finance on fees for appraisal of eligibility for the
property management and liquidation practice, charges for issuance of
property management officer’s cards, collection, payment, management and
use thereof.
44
Fees for appraisal and
issuance of electricity licenses (for reissuance and renewal of electricity
licenses)
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
45
Charges for enterprise
registration (including: issuance, reissuance, adjustment of enterprise
registration certificates and certificate of registration for branches,
representative offices, and business location of enterprise)
50 % of the fee rates
specified in point 1 of Schedule of enterprise registration fees and charges
promulgated together with Circular No. 47/2019/TT-BTC dated August 05, 2019
of the Minister of Finance on fees for providing information about
enterprises, charges for enterprise registration, collection, payment,
management and use thereof.
46
Fees for extracting and
using information in the National population database
50% of the fee rates
specified in the Schedule of rates of fees for extracting and using
information in the National population database promulgated together
with Circular No. 48/2022/TT-BTC dated August 03, 2022 of the Minister
of Finance on fees for extracting and using information in the National
population database and collection, submission, management, and use thereof.
a) Regarding the fee for
the use of radio frequencies prescribed in the item No. 28 of the above
Schedule: If an organization or individual has paid the fee at the rate
prescribed in Circular No. 265/2016/TT-BTC and Circular No. 11/2022/TT-BTC for
the effective period of this Circular, the organization or individual may
offset the difference between the fee rate prescribed in Circular No.
265/2016/TT-BTC and Circular No. 11/2022/TT-BTC and that prescribed in this
Circular against the fee payable of the next period. The collecting agency
shall offset the fees in the next cycle.
b) Circulars referred to
in the above Schedule are collectively referred to as original Circulars. If
these original Circulars are amended, supplemented or replaced, the rates of
fees and charges specified in the above Schedule equal the respective rates in
the above Schedule multiplied by the rates of fees and charges in the newest
documents.
c) If online public
services are used, the rates of fees and charges of the above Schedule shall
apply.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
3. In addition to the
rates of fees and charges specified in the above Schedule, other issues
concerning the scope, regulated entities; collectors of fees and charges;
payers of fees and charges; cases of fee/charge exemption; declaration and
payment of fees and charges; rates of fees and charges; management and use of
fees and charges; receipts, public disclosure of the collection of charges and
fees not specified in this Circular shall comply with the original Circulars,
amending, supplementing or replacing Circulars (if any) and other related
legislative documents.
Article
2. Exemptions
Fees for appraisal and
issuance of electricity licenses stipulated in the Schedule of rates of fees
for appraisal and issuance of electricity licenses promulgated together with
Circular No. 106/2020/TT-BTC dated December 8, 2020 of the Minister of
Finance on fees for appraisal and issuance of electricity licenses, collection,
payment, management and use thereof shall be exempted until December 31, 2026
for cases of modification of electricity license due to changes in the head
offices due to the rearrangement of administrative divisions at all levels.
Article
3. Amendments to point d Clause 2 Article 5 of Circular No. 10/2025/TT-BTC
dated March 19, 2025 of the Minister of Finance on rates, collection, payment,
management and use of fees for maintaining the use of Internet resources and
charges for allocation and registration of Internet resources.
Point a Clause 2 Article
5 of the Circular No. 10/2025/TT-BTC is amended as follows:
“d) From the effective
date of this Circular until December 31, 2026:
Vietnamese citizens
aged from 18 to 23 years registering “id.vn” domain names shall start paying
the maintenance fee from the third year of use.
Enterprises (with
enterprise registration certificates issued within 12 months prior to the date
of domain name registration) and business households (with business household
registration certificates) registering “biz.vn” domain names shall start paying
the maintenance fee from the third year of use.
The fee calculation
shall start from the first day of the third year from the date the domain name
is granted. This provision applies only to the first newly registered domain
name.”
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
1. This Circular comes
into force from July 01, 2025 to December 31, 2026 inclusive.
2. Difficulties that
arise during the implementation of this Circular should be promptly reported to
the Ministry of Finance for consideration, instructions and amendments./.
PP. MINISTER
DEPUTY MINISTER
Cao Anh Tuan