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MINISTRY OF
FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.
112/2020/TT-BTC
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Hanoi, December
29, 2020
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CIRCULAR
REGULATIONS
ON RATES OF CERTAIN CHARGES AND FEES TO ASSIST AND RESOLVE DIFFICULTIES FOR
BUSINESS AND ENSURING SOCIAL SECURITY IN RESPONSE TO COVID-19 PANDEMIC
Pursuant to the Law on Fees and Charges dated
November 25, 2015;
Pursuant to the Government's Decree No. 87/2017/ND-CP
dated July 26, 2017 defining the functions, tasks, powers and organizational
structure of the Ministry of Finance;
Implementation of the Resolution No.
124/2020/QH14 dated November 11, 2020 of the National Assembly on the
socio-economic development plan for 2021; Resolution No. 129/NQ-CP dated
September 11, 2020 of the Government on the regular meeting in August 2020;
Directive No. 11/CT-TTg dated March 4, 2020 of the Prime Minister on urgent
tasks and solutions to overcome difficulties for business, ensuring social
security in response to Covid-19 pandemic;
Implementation of the Prime Minister's direction
in Official Dispatch No. 10344/VPCP-KTTH dated December 10, 2020 on the review
to reduce fees and charges to resolve difficulties for those affected by the
Covid-19 pandemic;
At the request of the Director of the Tax Policy
Department;
The Minister of Finance promulgates a Circular
on regulations on rates of certain charges and fees to assist and resolve
difficulties for business and ensuring social security in response to Covid-19
pandemic.
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1. From January 1, 2021 to the end of June 30, 2021,
the rates of a number of charges and fees are specified as follows:
No.
Description of
fee or charge
Rate
1
Fee for exploitation and use of environmental
data
70% of the fee rate specified in the fee schedule
issued together with Circular No. 22/2020/TT-BTC dated April 10, 2020 of the
Minister of Finance on rates, collection, payment, management and use fees
for the exploitation and use of environmental data.
2
Charge for issuance of license for establishment
and operation of a bank, charge for issuance of license for establishment and
operation of a non-bank credit institution
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3
Charge for issuance of certificates of eligibility
for construction activities to organizations, charge for issuance of
certificates to practice construction activities to individuals
50% of the charge rates specified in Clause 1,
Article 4 of Circular No. 172/2016/TT-BTC dated October 27, 2016 of the
Minister of Finance on rates, collection and payment of charge for issuance
of construction operation licenses.
4
Fee for appraisal of construction investment
projects, fee for appraisal of basic design drawings
50% of the fee rates specified in Circular No.
209/2016/TT-BTC dated November 10, 2016 of the Minister of Finance on rates,
collection, payment, payment, management and use of fee for appraisal of
construction investment projects, fee for appraisal of basic design drawings.
5
Fee for appraisal of engineering design, fee for
appraisal of construction estimates
50% of the fee rates specified in Circular No.
209/2016/TT-BTC dated November 10, 2016 of the Minister of Finance on rates, collection,
payment, payment, management and use of fee for appraisal of engineering
design, fee for appraisal of construction estimates.
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Fees for assessment and issuance of an
international tour business license, a domestic tour business license and a
tour guide card
50% of the fee rates specified in Clauses 1 and
1. 2 Article 4 of the Circular No. 33/2018/TT-BTC dated March 30, 2018 of
Minister of Finance on rates, collection, payment and management of fees for
assessment and issuance of an international tour business license, a domestic
tour business license and a tour guide card; charges for the license to
establish a representative office in Vietnam by a foreign tour operator.
7
Fees for assessment and licensing of exploration,
exploitation and use of water resources; discharging wastewater into water
sources and practicing underground water drilling performed by central
agencies
80% of the fee rates specified in the schedule of
fee rates promulgated together with Circular No. 270/2016/TT-BTC dated 14
November 2016 of the Minister of Finance on rates, collection, payment,
management and use of fees for assessment and licensing of exploration,
exploitation and use of water resources; discharging wastewater into water
sources and practicing underground water drilling performed by central
agencies.
8
Fee for exploitation and use of
hydro-meteorological information and data
70% of the fee rates specified in the schedule of
fee rates issued together with Circular No. 197/2016/TT-BTC dated November 8,
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.
9
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Particularly for fees for issuance, replacement,
renewal and re-issuance of securities practicing certificates to individuals
practicing securities at securities companies, securities investment fund management
companies and securities investment companies and fee for monitoring
securities activities
50% of the fee and charge rates specified in the
schedule of fees and charges issued together with Circular No.
272/2016/TT-BTC dated November 14, 2016 of the Minister of Finance on rates,
collection, payment, management and use of fees and charges in the securities
sector.
100% of the charge rates specified at Point 20,
Section I and Point 2, Section II, schedule of fee and charge rates
promulgated together with Circular No. 272/2016/TT-BTC.
10
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
50% of the fee rates specified in 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.
11
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
a) In central-affiliated cities and provincial
cities or towns
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50% of the fee and charge rates specified in
Clause 1, Article 4 of the 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.
50% of the respective charge and fee rates
specified at Point a above.
12
Fee for registration (confirmation) to use foreign
barcodes
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.
13
Industrial property fee
50% of the fee rates specified in Section A
schedule of industrial property fees and charges issued together with
Circular No. 263/2016/TT-BTC dated November 14, 2016 of the Minister of
Finance on rates, collection, payment, management and use of industrial
property charges and fees.
14
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90% 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 airfields.
15
Customs fees and charges for entry into and exit
from airports and airfields for foreign flights to Vietnam’s airports
90% of the fee and charge rates specified in Article
4 of Circular No. 194/2016/TT-BTC dated November 8, 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.
16
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 airfields (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
schedule of fee and charge rates in the aviation sector issued together with
Circular No. 193/2016/TT-BTC) and fee for registration of secured
transactions for aircraft (except for fee items in ordinal numbers 4 Section
VIII, Part A of the schedule of fee and charge rates in the aviation sector,
issued together with Circular No. 193/2016/TT-BTC)
For fee items in 4.1, 4.2, 4.3, 4.4, 4.5.1, 5, 6
of Section VI and ordinal numbers 4 of Section VIII Part A of schedule of fee
and charge rates in the aviation sector issued together with Circular No.
193/2016/TT-BTC
80% of the fee rates specified in Section VI and
Section VIII, Part A of the schedule of fee and charge rates in the aviation
sector, issued 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.
100% of the respective fee rates specified in sections
VI and VIII, Part A of schedule of charge and fee rates in aviation sector
issued together with Circular No. 193/2016/TT-BTC.
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a) Fee for registration of secured transactions
b) Fee for disclosure of secured transactions
with collateral being movable property (except aircraft), seagoing ships
80% of the fee rates specified at Points a, b and
d, Clause 1, Article 4 of Circular No. 202/2016/TT-BTC dated November 9, 2016
of the Minister of Finance on rates, collection, payment, management and use
of fees in secured transaction registration and 80% of the fee rates
prescribed fee rate Point c and dd Clause 1 Article 1 of the Circular No.
113/2017/TT-BTC dated October 20, 2017 of the Minister of Finance on
amendments to Circular No. 202/2016/TT-BT.
80% of the fee rate specified in Clause 2,
Article 4 of Circular No. 202/2016/TT-BTC.
18
Fee for assessment of business conditions in
inspection of occupational safety; training of occupational safety and
sanitation
70% 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 inspection of occupational safety, training of occupational
safety and sanitation issued 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 inspection
of occupational safety; training of occupational safety and sanitation.
19
Charge for the issuance of an operation license
to send workers abroad for a definite term and the fee for verifying papers
and documents at the request of a domestic organization or individual
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20
a) Charge for issuance of protection
certificates, certificates of registration of industrial property rights transfer
contracts, charge for filing applications for registration of IP rights
protection, charge for issuance of certificates to practice as industrial
property representatives, announcement and registration of industrial
property representatives
b) Fee for plant variety protection (maintenance
of the effectiveness of plant variety protection certificate):
- The plant variety protection certificate
remains valid from year 1 to year 9.
- The plant variety protection certificate
remains valid from the 10th year to the end of the validity period of the
protection certificate
50% of the charge rate specified in Section I of
schedule of fee and charge rates in the field of cultivation and forest plant
varieties issued 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.
80% of the fee rates specified at 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. Section III schedule of fees and charges in the field
of cultivation and forestry plant varieties issued together with Circular No.
207/2016/TT-BTC.
21
Charge for issuance of passports, entry and exit
permits, exit permits, AB stamps
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22
Charge for issuance of licenses to manage firecrackers,
charge for issuance of licenses to manage weapons, explosives and combat
gears
80% of the charge rates specified in Part III and
Part IV, 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 combat gears.
23
Fee for settlement of independent claims of
persons with related interests and obligations and fee for appraisal of applications
for exemption in the settlement of competition cases
50% of the fee rate specified in Clause 2,
Article 4 of Circular No. 58/2020/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.
24
Fee for inspection of fire safety equipment
50% of the fee rates specified in Section I,
Section II, Point 2, Section VI, Section VII, Section VIII, Section IX, Part
A and Part B Fire safety issued together with the Circular No.
227/2016/TT-BTC dated November 11, 2016 of the Minister of Finance on rates,
collection, payment, management and use of fee for inspection of fire safety
equipment and 50% of the fee rates specified in Section III, Section IV,
Section V, Point 1, Section VI, Part A, Article 1 of the Circular No.
112/2017/TT-BTC dated October 20, 2017 of the Minister of Finance on
amendments to the Circular No. 227/2016/TT-BTC.
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Fee for appraisal and approval of fire safety
designs
50% of the fee rate specified in Article 5 of
Circular No. 258/2016/TT-BTC dated November 11, 2016 of the Minister of
Finance on collection, payment, management and use of fee for appraisal and
approval of fire safety designs.
26
Fee for issuance of citizens identity card
50% of the charge 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 citizen identity card.
27
Fee in the health sector
70% of the fee rates specified in Article 1 of
Circular No. 11/2020/TT-BTC dated February 20, 2020 of the Minister of
Finance amending and supplementing a number of articles of the Circular No.
278/2016/TT-BTC dated November 14, 2016 providing for the rates, collection,
payment, management and use of fees in the health sector and 70% of the fee
rates specified in Part II; Part III; Sections 2, 3, 5, 6, 7, 8 and 9 Part
IV; Part V schedule of fees in the health sector issued together with
Circular No. 278/2016/TT-BTC
28
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a) Motor vehicles used for passenger transportation
(passenger cars, public buses)
b) Trucks, special-use cars and tractors
70% of the fee rates specified at Points 1, 2, 3,
4 and 5, Section 1 of schedule of road user fees issued together with
Circular No. 293/2016/TT-BTC dated November 15, 2016 of the Minister of
Finance on rates, collection, payment, exemption, management and use of road
user charges.
90% of the fee rates specified at Points 2, 3, 4,
5, 6, 7 and 8, Section 1 of the schedule of road user fees issued together
with Circular No. 293/2016/TT-BTC.
29
Fee in food safety and hygiene
90% of the fee rates specified in the Tariff for
food safety and hygiene issued together with Circular 75/2020/TT-BTC dated
August 12, 2020 of the Minister of Finance on amendments to articles of
Circular No. 279/2016/TT-BTC dated November 14, 2016 on rates, collection,
payment, management and use of fee in food safety and hygiene.
a) For the road user fees collected from vehicles
used for transport services by transport enterprises, transport cooperatives,
and transport household businesses specified in item 28 above:
- In case a motor vehicle is changed from
non-commercial purpose to commercial purpose during the effective period of
this Circular, the time for applying the fee as prescribed in this Circular is
from the date on which the vehicle is recorded in the inspection management
program of the Vietnam Register as a commercial vehicle.
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b) Circulars referred to in the above schedule are
collectively referred to as original Circulars.
2. From July 1, 2021 onwards, the rates of fees and
charges specified in the above schedule shall comply with the original
Circulars.
3. In addition to the rates of fees and charges
specified in the above schedule, the matters about scope, regulated entities;
collection 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 announcement of the collection of charges
and fees and other relevant matters not specified in this Circular shall comply
with the original Circulars; Law on Tax Administration and Decree No.
126/2020/ND-CP dated October 19, 2020 of the Government on elaboration of the
Law on Tax Administration.
Article 2. Entry into force
1. This Circular comes into force as of January 1,
2021 to June 30, 2021 inclusive.
2. If any legislative documents referred to in this
Circular are amended, supplemented or replaced, the new documents shall
prevail.
3. Difficulties that arise during the
implementation of this Circular should be reported to the Ministry of Finance
for consideration./.
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PP. MINISTER
DEPUTY MINISTER
Vu Thi Mai