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THE MINISTRY OF
FINANCE OF VIETNAM
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THE SOCIALIST
REPUBLIC OF VIET NAM
Independence-Freedom-Happiness
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No. 11/VBHN-BTC
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Hanoi, April 04,
2024
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DECREE[1]
ELABORATION OF LAW
ON FEES AND CHARGES
The Government's Decree No. 120/2016/ND-CP dated
August 23, 2016 elaborating the Law on fees and charges, which comes into force
from January 01, 2017, is amended by:
The Government’s Decree No. 82/2023/ND-CP dated
November 28, 2023 providing amendments to the Government’s Decree No.
120/2016/ND-CP dated August 23, 2016 elaborating the Law on fees and charges,
which comes into force from January 12, 2024.
Pursuant to the Law on Government Organization
dated June 19, 2015;
Pursuant to the Law on Fees and Charges dated
November 25, 2015;
Pursuant to the Law on State Budget dated June
25, 2015;
At the request of the Minister of Finance of
Vietnam;
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Chapter I
GENERAL PROVISIONS
Article 1. Scope[3]
This Decree deals with declaration, collection
and payment of fees and charges; management, use, and statement of fees;
responsibilities of regulatory authorities and organizations for collection,
transfer, management and use of fees and charges.
Article 2. Regulated entities
This Decree applies to:
1. Payers of fees and charges, including
organizations and individuals that provide public services to serve the state
management in accordance with regulations of the Law on fees and charges.
2. Collectors of fees and charges, including state
agencies, overseas Vietnamese representative missions, public service
providers, and organizations tasked with providing public services for state
management tasks by competent state agencies in accordance with regulations of
the Law on fees and charges.
3. Other state agencies, organizations and
individuals involved in the declaration, collection, payment, management and
use of fees and charges.
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DECLARATION, COLLECTION, PAYMENT, MANAGEMENT AND USE
OF FEES AND CHARGES
Article 3. Declaration, collection and
payment of fees and charges, and statement of fees[4]
1. Payers shall carry out declaration and
payment of fees/charges on a monthly, quarterly or annual basis, or when they
arise; pay fees/charges to collectors or State Treasury either in cash, or via
credit institutions or payment service providers, or adopting other methods as
prescribed by law. Depending on the nature and characteristics of each type of
fees/charges, competent authorities mentioned in Clause 2 Article 4 of the Law
on fees and charges shall stipulate appropriate payment methods and fee/charge
declaration and payment periods.[5]
2. Collectors shall declare and transfer
collected fees/charges according to the following provisions:
a) On a daily, weekly or monthly basis, fee
collectors shall transfer collected fees to accounts on fees to be paid to
State Treasury; charge collectors shall transfer collected charges to accounts
on charges to be paid to state budget or accounts on payments to state budget
opened at State Treasury. Based on the amount of collected fees and the
distance from the collection place to the State Treasury, competent authorities
mentioned in Clause 2 Article 4 of the Law on fees and charges shall set down
specific daily, weekly or monthly periods as the basis for fee collectors to
transfer collected fees to accounts on fees to be paid to State Treasury, and
for charge collectors to transfer collected charges to accounts on charges to
be paid to state budget or accounts on payments to state budget opened at State
Treasury.
b) Fee collectors shall declare and transfer
collected fees to state budget on a monthly basis, and make statement of
collected fees on an annual basis, and charge collectors shall declare and
transfer collected charges to state budget on a monthly basis as prescribed in
the Law on tax administration, the Government’s Decree No. 126/2020/ND-CP dated
October 19, 2020, and the Government’s Decree No. 91/2022/ND-CP dated October
30, 2022.
c) Collectors of customs fees, and charges on
goods, luggage and transiting vehicles; overseas Vietnamese missions authorized
to collect fees/charges shall declare, collect and transfer fees/charges in
accordance with the Decree No. 126/2020/ND-CP.[6]
3. Fee/charge collectors shall prepare and issue
fee/charge receipts in accordance with the Decree No. 123/2020/ND-CP dated
October 19, 2020, and the Decree No. 11/2020/ND-CP dated January 20, 2020.[7]
4. Payment currencies
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- If fees and charges are paid at commercial banks
or other credit institutions, buying rates announced by commercial banks or
credit institutions where payers open their accounts at the payment time shall
apply.
- If fees and charges are directly paid at State
Treasuries, the exchange rate announced by Ministry of Finance at the payment
time shall apply.
- If fees and charges are paid in cash or under
other forms of payment to collectors, the exchange rate shall be the buying
rate under the transfer form announced by the operations center of Vietcombank
at the payment time or at the end of the business day preceding the day off.
b) With regard to fees and charges paid in a
foreign country, currency of that country or freely convertible currencies
shall apply.
Article 4. Principles for management and use of
fees
1. 1. Fees from public services provided by
regulatory authorities shall be paid to state budget. In case a regulatory
authority uses collected fees to cover its operating expenses as prescribed,
the amount of collected fees retained shall be determined according to Article
5 of this Decree, and the remaining amount (if any) shall be paid to state
budget.
Regulatory authorities that are allowed to
retain predetermined amounts of collected fees for covering their operating
expenses:
a) Regulatory authorities following the
financial mechanism specified in the Government’s Decree No. 130/2005/ND-CP
dated October 17, 2005, the Government’s Decree No. 117/2013/ND-CP dated
October 07, 2013, and regulatory authorities following specific income and
financial mechanism adopted by the Government or the Prime Minister of Vietnam.
b) Overseas Vietnamese missions.
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2. Public service providers may retain a part or
whole of fees collected from services that they provided to cover their
expenses incurred during service provision and fee collection according to the
percentage referred to in Article 5 hereof; the remaining amount (if any) shall
be paid to state budget.
3. Organizations that are assigned by competent
authorities to provide services may retain a part or whole of fees collected
from services that they provided to cover their expenses incurred during
service provision and fee collection according to the percentage referred to in
Article 5 hereof; the remaining amount (if any) shall be paid to state budget.
The amount of fees retained shall be recorded as the collector’s revenue.[9]
Article 5. Determination of percentage of fees
retained, and management and use of fees
1. The amount deducted or retained by a collector
as referred to in Article 4 hereof is determined as follows:
a) The amount deducted or retained = Sum of
collected fees x Percentage of fees retained.
b) The percentage of fees retained is determined as
follows:
Percentage of fees
retained (%)
=
Estimated amount
of expenses incurred from service provision and fee collection of whole year
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Estimated amount
of collected fees of whole year
Where:
- Estimated amount of expenses incurred from
service provision and fee collection of whole year shall be determined on the
basis of spending contents referred to in Clause 2 of this Article and
applicable policies, standards and levels of expenditure.
- Estimated amount of collected fees of whole year
shall be determined by the collector on the basis of estimated fee rates and
the number of services to be provided during the year.
- In case the percentage of fees retained is
adjusted, estimated amounts of expenses and collected fees must be also
determined on the basis of data on expenses and collected fees of the previous
year.
- The maximum percentage of fees retained is 100%.
c) Based on the nature and features of types of
fees and spending contents referred to in Clause 2 of this Article, collectors
shall prepare estimates of expenses and collected fees, and the percentage of
fees retained in the schemes for collection of fees, and submit them to
competent authorities as referred to in Article 6 of this Decree for
consideration.
d) Competent state agencies referred to in Clause 2
Article 4 of the Law on fees and charges shall decide the percentage of fees
retained by collectors. Competent state agencies may consider and decide a
general percentage of fees retained to apply to types of fees which have
similar nature.
Competent agencies shall adjust the percentage of
fees retained in case the amount of retained left is not enough to pay off
operating expenses of a collector or unused and brought towards years due to
changes in the Government's policies.
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a) Expenditures on implementing the autonomy
(for regulatory authorities) or recurrent expenditures (for public service
providers):
- Payments made to individuals performing tasks,
providing services and collecting fees: salary, allowances and compulsory
salary-based contributions (except for salaries of officials and public
employees whose salaries are paid using funding derived from state budget in
accordance with applicable regulations).
- Expenditures on activities in service of
performance of tasks, service provision and fee collection such as: office
stationeries, materials, means of communication, electricity, water, and
allowances for business trips in compliance with applicable standards and
levels.
- Expenditures on current repair of assets,
machinery and equipment directly serving the performance of tasks, service
provision and fee collection.
- Expenditures on purchase of materials relating
to the performance of tasks, service provision and fee collection.
- Other expenditures relating to the performance
of tasks, service provision and fee collection.
b) Expenditures not for implementing the
autonomy (for regulatory authorities) or non-recurrent expenditures (for public
service providers):
- Expenditures on acquisition and major repair
of assets, machinery and equipment serving the performance of tasks, service
provision and fee collection.
- Other non-recurrent expenditures relating to
the performance of tasks, service provision and fee collection.[10]
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4[12]. Regarding amounts of fees
retained by collectors to cover their expenses as prescribed in Clause 2 of
this Article: regulatory authorities shall comply with the Government’s
Decree No. 130/2005/ND-CP, Decree No. 117/2013/ND-CP, and other Government’s
Decrees on management and use of state budget for performing national defense,
security and external relation tasks; public service providers shall comply
with the Government’s Decree No. 60/2021/ND-CP dated June 21, 2021 prescribing
financial autonomy of public service providers.
5[13]. Collectors (including
regulatory authorities and public service providers) shall make annual
statements of their revenues and expenses as prescribed. After the collector
has made annual statement of revenues and expenses as prescribed, the amount of
fees which has been retained but unused in the year shall be carried forwards
to the following year for covering the collector’s expenses as prescribed. Upon
the end of 02 years of fee carryforward, the collector shall be required
to report the unused amount of fees to their supervisory Ministry for reporting
the Ministry of Finance of Vietnam (in respect of fees under the jurisdiction
of the Ministry of Finance of Vietnam, the Government or Standing Committee of
National Assembly), or to supervisory provincial Department (in respect of fees
under the jurisdiction of a People's Council of province or central-affiliated
city (hereinafter referred to as "provincial People's Council”)) for
reporting the relevant provincial People’s Committee that shall take charge of
transfer such fees to state budget or request competent authorities to decide
another appropriate percentage of fees to be retained.
Chapter III
IMPLEMENTATION
Article 6. Implementation organization
Ministries, ministerial agencies, Governmental
agencies, People’s Committees of provinces and central-affiliated cities, and
collectors shall discharge their responsibilities as defined in the Law on fees
and charges. In addition, they must comply with the following regulations:
1. Responsibilities of collectors:
a) Prepare and submit schemes for collection of
fees and charges to sector regulatory ministries (for types of fees and charges
under the competence of Ministry of Finance) or sector regulatory departments
(for types of fees and charges under the competence of provincial-level
people’s councils). In case a type of fees and charges is jointly collected by
several collectors without a specific document issued to each collector,
schemes for collection of fees and charges shall be undertaken by sector
regulatory ministries (for types of fees and charges under the competence of
Ministry of Finance) as regulated in Clause 3 of this Article or sector
regulatory departments as instructed by provincial-level people’s committees
(for types of fees and charges under the competence of provincial-level
people’s councils).
b) A scheme for collection of fees shall consist
of: Methods of service provision and fee collection; estimated collection rate
and grounds thereof; payers; exemption and reduction of fees; estimates for
collected fees and expenditures; percentage of fees retained; evaluation of payers’
capacity; efficiency of fee collection.
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2. Provincial-level people’s committees instruct
the establishment and appraisal of schemes for collection of fees and charges
under the competence of provincial-level people’s councils.
3[14]. Ministries, ministerial
agencies, Governmental agencies, People’s Supreme Court and People’s Supreme
Procuracy shall:
a) Receive and appraise requests of fee/charge
collectors in their management sectors/ fields, and then request the Government
(in respect of fees/charges under the jurisdiction of the Government or the
Standing Committee of National Assembly) or send official documents requesting
the Ministry of Finance of Vietnam to formulate and submit documents prescribing
fees and charges included in the list of fees and charges enclosed with the Law
on fees and charges, collection, transfer, exemption, reduction, management and
use thereof to a competent authority for promulgation (or promulgate such
documents within its jurisdiction).
b) Regarding a type of fees/charges which is
jointly collected by several collectors or local-government authorities
(without a specific document issued to each collector): assign competent
authorities to formulate, appraise and submit schemes to the Government (in
respect of fees/charges under the jurisdiction of the Government or the
Standing Committee of National Assembly) or send official documents requesting
the Ministry of Finance of Vietnam to formulate and submit documents prescribing
fees and charges included in the list of fees and charges enclosed with the Law
on fees and charges, collection, transfer, exemption, reduction, management and
use thereof to a competent authority for promulgation (or promulgate such
documents within its jurisdiction).
c) In case of changes or removal of fees and
charges included in the list of fees and charges enclosed with the Law on fees
and charges: play the leading role and cooperate with relevant Ministries and
regulatory authorities in formulating and submitting schemes thereon to the
Ministry of Finance of Vietnam that takes charge of reporting the Government
for requesting the Standing Committee of National Assembly to consider and make
decision.
4. Collection of fees and charges in the List of fees
and charges enclosed with the Law on fees and charges requires documents on
collection rates.
Article 7[15]. (abrogated)
Article 8. Effect[16]
1. This Decree comes into force from January 01,
2017.
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a) The Government’s Decree No. 57/2002/ND-CP dated
June 03, 2002 detailing the implementation of the Ordinance on fees and
charges; the Government’s Decree No. 24/2006/ND-CP dated March 06, 2006
providing for amendments and supplements to a number of articles of Decree No.
57/2002/ND-CP dated June 03, 2002; the Government’s Decree No. 115/2011/ND-CP
dated December 14, 2011 providing for amendments to Point 2, Section IV Part B
of the list of detailed fees and charges enclosed to Decree No. 24/2006/ND-CP
dated March 06, 2006.
b) Articles 46, 47, 48 and other contents related
to fees for civil judgment enforcement in the Government’s Decree No.
62/2015/ND-CP dated July 18, 2015 detailing and guiding the implementation of
the Law on civil judgment enforcement.
c) Regulations on fees for imposition of penalties
for violations against the law on competition and charges for verification of
applications for exemption provided for in Articles 51, 52, 53, 54, 55, 56 and
57 of the Government’s Decree No. 116/2005/ND-CP dated September 15, 2005
detailing the implementation of a number of articles of the Law on competition.
3. Contents relating to fees and charges in the
Order No. 24/2007/CT-TTg dated November 01, 2007 by Prime Minister reorganizing
the implementation of regulations of the law on fees and charges, and policies
on mobilization and use of people’s contributions shall be annulled.
4. Ministers, heads of ministerial agencies, heads
of Governmental agencies, and Chairpersons of People’s Committees of provinces
and central-affiliated cities shall implement this Decree./.
CERTIFIED BY
PP. MINISTER
DEPUTY MINISTER
Cao Anh Tuan
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[1] This is consolidated document of the
following 02 Decrees:
- The Government's Decree No.
120/2016/ND-CP dated August 23, 2016 elaborating the Law on fees and charges,
which comes into force from January 01, 2017;
- The Government’s Decree No.
82/2023/ND-CP dated November 28, 2023 providing amendments to the Government’s
Decree No. 120/2016/ND-CP dated August 23, 2016 elaborating the Law on fees and
charges, which comes into force from January 12, 2024.
This document supersedes none of
02 Decrees mentioned above.
[2] The Decree No. 82/2023/ND-CP is
promulgated pursuant to:
The Law on Government
Organization dated June 19, 2015; the Law on Amendments to the Law on
Government Organization and the Law on Local Government Organization dated
November 22, 2019;
The Law on Fees and Charges
dated November 25, 2015;
The Law on State Budget dated
June 25, 2015;
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At the request of the
Minister of Finance of Vietnam;
[3] This Article is amended according to
Clause 1 Article 1 of the Government’s Decree No. 82/2023/ND-CP dated November
28, 2023 providing amendments to the Government’s Decree No. 120/2016/ND-CP
dated August 23, 2016 elaborating the Law on fees and charges, which comes into
force from January 12, 2024.
[4] Heading of Article 3 is amended
according to Clause 2 Article 1 of the Government’s Decree No. 82/2023/ND-CP
dated November 28, 2023 providing amendments to the Government’s Decree No.
120/2016/ND-CP dated August 23, 2016 elaborating the Law on fees and charges,
which comes into force from January 12, 2024.
[5] This clause is amended according to
Clause 2 Article 1 of the Government’s Decree No. 82/2023/ND-CP dated November
28, 2023 providing amendments to the Government’s Decree No. 120/2016/ND-CP
dated August 23, 2016 elaborating the Law on fees and charges, which comes into
force from January 12, 2024.
[6] This clause is amended according to
Clause 2 Article 1 of the Government’s Decree No. 82/2023/ND-CP dated November 28,
2023 providing amendments to the Government’s Decree No. 120/2016/ND-CP dated
August 23, 2016 elaborating the Law on fees and charges, which comes into force
from January 12, 2024.
[7] This clause is amended according to Clause
2 Article 1 of the Government’s Decree No. 82/2023/ND-CP dated November 28,
2023 providing amendments to the Government’s Decree No. 120/2016/ND-CP dated
August 23, 2016 elaborating the Law on fees and charges, which comes into force
from January 12, 2024.
[8] This clause is amended according to
Clause 3 Article 1 of the Government’s Decree No. 82/2023/ND-CP dated November
28, 2023 providing amendments to the Government’s Decree No. 120/2016/ND-CP dated
August 23, 2016 elaborating the Law on fees and charges, which comes into force
from January 12, 2024.
[9] This clause is amended according to
Clause 3 Article 1 of the Government’s Decree No. 82/2023/ND-CP dated November
28, 2023 providing amendments to the Government’s Decree No. 120/2016/ND-CP
dated August 23, 2016 elaborating the Law on fees and charges, which comes into
force from January 12, 2024.
[10] This clause is amended according to
Clause 4 Article 1 of the Government’s Decree No. 82/2023/ND-CP dated November
28, 2023 providing amendments to the Government’s Decree No. 120/2016/ND-CP
dated August 23, 2016 elaborating the Law on fees and charges, which comes into
force from January 12, 2024.
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[12] This clause is amended according to
Clause 4 Article 1 of the Government’s Decree No. 82/2023/ND-CP dated November
28, 2023 providing amendments to the Government’s Decree No. 120/2016/ND-CP
dated August 23, 2016 elaborating the Law on fees and charges, which comes into
force from January 12, 2024.
[13] This clause is amended according to
Clause 4 Article 1 of the Government’s Decree No. 82/2023/ND-CP dated November
28, 2023 providing amendments to the Government’s Decree No. 120/2016/ND-CP
dated August 23, 2016 elaborating the Law on fees and charges, which comes into
force from January 12, 2024.
[14] This clause is amended according to
Clause 5 Article 1 of the Government’s Decree No. 82/2023/ND-CP dated November
28, 2023 providing amendments to the Government’s Decree No. 120/2016/ND-CP
dated August 23, 2016 elaborating the Law on fees and charges, which comes into
force from January 12, 2024.
[15] This Article is abrogated according to
Article 2 of the Government’s Decree No. 82/2023/ND-CP dated November 28, 2023
providing amendments to the Government’s Decree No. 120/2016/ND-CP dated August
23, 2016 elaborating the Law on fees and charges, which comes into force from
January 12, 2024.
[16] The effect of the Decree No.
82/2023/ND-CP is as follows:
Article 3. Effect
1. This Decree comes into
force from January 12, 2024.
2. In case any legislative
documents referred to in this Decree are amended, supplemented or superseded,
the new ones shall apply.
3. Ministers, heads of
ministerial agencies, heads of Governmental agencies, and Chairpersons of
People’s Committees of provinces or central-affiliated cities are responsible
for the implementation of this Decree.