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THE MINISTRY OF FINANCE OF VIETNAM
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THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 43/2024/TT-BTC
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Hanoi, June 28, 2024
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CIRCULAR
PRESCRIBING RATES OF SOME FEES AND CHARGES WITH A VIEW TO
CONTINUING TO RESOLVE DIFFICULTIES IN AND SUPPORTING PRODUCTION AND BUSINESS
ACTIVITIES
Pursuant to the Law on
Fees and Charges dated November 25, 2015;
Pursuant to the
Government’s Decree No. 14/2023/ND-CP dated April 20, 2023 defining the
functions, tasks, powers and organizational structure of the Ministry of
Finance;
In the furtherance of
the Government’s Resolution No. 44/NQ-CP dated April 05, 2024 at the
Government’s Regular Meeting in March of 2024 and Government’s Online
Conference with local governments;
At the request of the
Director General of the Department of Management and Monitoring of Tax, Fee and
Charge Policies;
The Minister of
Finance hereby promulgates a Circular prescribing rates of some fees and
charges with a view to continuing to resolve difficulties in and supporting
production and business activities.
Article 1. Rates of
some fees and charges with a view to continuing to resolve difficulties in and
supporting production and business activities
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No.
Description
Rate
1
a) Charge for issuance
of licenses for establishment and operation of a bank
50% of the charge rates
specified in point a Section 1 of the Schedule of Charge Rates in clause 1
Article 4 of the 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) Charge for issuance
of license for establishment and operation of a credit institution
50% of the charge rates
specified in point b Section 1 of the Schedule of Charge Rates in clause 1
Article 4 of the Circular No. 150/2016/TT-BTC.
2
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a.1) In
central-affiliated cities and provincial-affiliated cities and district-level
towns
50% of the fee rates
specified in points a, b and c 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..
a.2) In other areas
50% of the respective
fee rates specified in point a.1 of the item 2 of this Schedule of Fee and
Charge Rates.
b) Charge for the
issuance of a license to establish a mercantile exchange
b.1) In
central-affiliated cities and provincial-affiliated cities and district-level
towns
50% of the rate
specified in point d clause 1 Article 4 of the Circular No. 168/2016/TT-BTC.
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50% of the respective
fee rates specified in point b.1 of the item 2 of this Schedule of Fee and
Charge Rates.
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 issued together with Circular No. 193/2016/TT-BTC)
80% of the fee rates
specified in Section VI 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.
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 issued together with Circular No.
193/2016/TT-BTC)
80% of the respective
fee rates specified in Section VIII Part A of Schedule of Fee and Charge
Rates in aviation sector issued together with Circular No. 193/2016/TT-BTC.
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.
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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
70% of the fee rates
specified in the Schedule of rates of fees for exploitation and use of
hydro-meteorological information and data issued 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
a) Charge for issuance
of protection certificates, certificates of registration of industrial
property rights transfer contracts
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 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.
b) Charge for filing
applications for registration of IP rights protection
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.
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50% of the fee rates
specified in point 3 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.
d) Fee for plant
variety protection:
d.1) Maintenance of the effect of plant variety protection certificate:
The plant variety protection certificate remains valid from the 1st year to
the 3rd year; from the 4th year to the 6th year; from the 7th year to the 9th
year
80% 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.2) Maintenance of the effect of plant variety protection
certificate: from the 10th year to the 15th year; from the 16th year to the
end of the validity period of the protection certificate
70% 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
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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
Fee for registration
(confirmation) to use foreign barcode codes
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
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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
80% of the fees rates
specified in Sections I and II of Schedule of Fee and Charge Rates
promulgated together with the Circular No. 249/2016/TT-BTC dated November 11,
2016 of the Minister of Finance on fees for assessment of applications for
licenses to sell civilian cryptography products and services, certificates of
conformity of civilian cryptography products with regulations and standards;
charges for licensing import of civilian cryptography products; collection,
transfer, management and use thereof
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.
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a) Charge for the
issuance of an operation license to send workers abroad for a definite term
50% of the charge rates
defined in Section 1 of Schedule of Fee Rates in Article 4 of Circular
No. 259/2016/TT-BTC of the Minister of Finance dated November 11,
2016 on rates, collection, payment, management and use of fee for verifying
papers and documents, charge for the issuance of an operation license to send
workers abroad for a definite term.
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
Industrial property fee
50% of the fee rates
specified in Section A of 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.
15
Fee for use of railway
infrastructure
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16
Fee for assessment of
business conditions in technical inspection of occupational safety; training
in occupational safety and health
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 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
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
operator license, a domestic tour operator license and a tour guide license;
charges for the license to establish a representative office in Vietnam by a
foreign tour operator.
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
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80% 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 instruments.
b) Charge for issuance
of licenses to manage weapons, explosives and support instruments
80% 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
50% of the charge rates
specified in Article 4 of Circular No. 59/2019/TT-BTC dated August 30,
2019 of the Minister of Finance on rates, collection, payment, management and
use of fees for issuing identity cards.
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. 58/2020/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.
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50% of the fee rate
specified in point b clause 2 Article 4 of Circular No. 58/2020/TT-BTC.
21
a) 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
50% of the fee rates
specified in point 2 Section I of Schedule of Veterinary Fee and Charge Rates
promulgated together with Circular No. 101/2020/TT-BTC.
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
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50% of the fee rate
specified in schedule of fire safety and firefighting equipment issued
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
80% 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
Fee for issuance of
passports, laissez-passers, exit licenses, and AB stamps
80% 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
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26
Inspection fee for
conditional business in terms of fisheries
90% 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
80% of the fee rates
specified in the Schedule of rates of fees for exploitation and use of
water sources collected by central agencies promulgated together with
Circular No. 01/2022/TT-BTC dated January 11, 2022 of the Minister of Finance
on fees for exploitation and use of water sources and collection, transfer,
management and use thereof by central government authorities.
28
Fees for use of radio
frequencies for terrestrial mobile services
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80% 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
80% 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)
50% of the fee and
charge rates specified in Schedule of rates of fees and charges in the
securities area promulgated together with Circular No. 25/2022/TT-BTC dated
April 28, 2022 of the Minister of Finance on rates, collection, payment,
management and use of fees and charges in the securities area.
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
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30
Charge for issuance of
certificates of technical safety and environmental protection for motor
vehicles and transport construction machinery
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 means of
transport subject to strict safety requirements.
31
Charges for issuance of
certificate of eligibility for construction activities to organizations, construction
practicing certificates to individuals
50% of the charge rates
specified in clause 1 Article 4 of Circular No. 38/2022/TT-BTC dated
June 24, 2022 of the Minister of Finance on rates, collection, payment,
management and use of charges for issuing construction licenses and charges
for issuing architecture practicing certificates.
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.
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Fee for appraisal of
construction investment projects
50% of the fee rates
prescribed in the 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
70% 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.
35
a) Fee for registration
of secured transactions
80% of the fee rates
specified in point 1 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,
payment, management and use of fees in the area of registration of secured
transactions.
b) 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
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36
Fee for exploitation
and use of environmental data
70% of the fee rates
specified in the Schedule of rates of fees for exploitation and use of
environmental data issued 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.
a) Regarding the fee for
the use of radio frequencies prescribed in the item No. 285 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) For the services
involving the collection of fees and charges in the items No. 14, 16, 24 and 31
in the above Schedule: If online public services are used, the rates of fees
and charges specified in this Circular shall apply. The rates of fees and
charges specified in Circular No. 63/2023/TT-BTC dated October 16, 2023 shall
not apply.
2. From January 01, 2025
onwards, the rates of fees and charges specified in the above Schedule shall
comply with the original Circulars, Circular No. 63/2023/TT-BTC and amending,
supplementing or replacing Circulars (if any).
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. Effect
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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. THE MINISTER
THE DEPUTY MINISTER
Cao Anh Tuan