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MINISTRY OF
FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 47/2021/TT-BTC
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Hanoi, June 24,
2021
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CIRCULAR
REGULATIONS
ON RATES OF CERTAIN CHARGES AND FEES TO ASSIST AND RESOLVE DIFFICULTIES FOR
ENTITIES IMPACTED BY COVID-19
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;
To implement the Resolution No. 124/2020/QH14
dated November 11, 2020 of the National Assembly on the socio-economic
development plan for 2021;
To implement the Resolution No. 01/NQ-CP dated
January 1, 2021 of the Government on primary tasks and solutions to implement
the Plan for Socio-Economic Development and State Budget Estimates in
2021, the Resolution No. 129/NQ-CP dated September 11, 2020 of the Government
on the regular meeting in August 2020;
To implement the 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, 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;
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Article 1. Rates of certain
charges and fees to assist and resolve difficulties for entities impacted by
Covid-19.
1. From July 1, 2021 to the end of December 31,
2021, the rates of a number of charges and fees are specified as follows:
No.
Description
Rate
1
Fee for exploitation and use of environmental
data
70% of the fee rate specified in the schedule of
fee for exploitation and use of environmental data 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
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50% of the fee rates specified at Point a,
Section 1 of the schedule of fee rates specified in Clause 1, Article 4 of
the Circular No. 150/2016/TT-BTC dated October 14, 2016 of 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 non-bank credit institution
50% of the fee rate specified in Point b, Section
1 of the schedule of fee rates specified in Clause 1, Article 4 of the
Circular No. 150/2016/TT-BTC.
3
a) Charge for issuance of certificates of
edibility for construction activities to organizations
b) Charge for issuance of certificates to
practice construction activities to individuals
50% of the fee 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 fees for issuance of
construction operation licenses.
4
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50% of the fee rates specified in Section 1 of
Schedule of fee rates for appraisal of construction investment projects,
appraisal of basic design drawings issued together with 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.
b) Fee for appraisal of basic design drawings
50% of the fee rates specified in Section 1 of
Schedule of fee rates for appraisal of construction investment projects,
appraisal of basic design drawings issued together with Circular No.
209/2016/TT-BTC.
5
a) Fee for appraisal of engineering design
b) Fee for appraisal of construction estimates
50% of the fee rates specified in the Schedule of
fee rates issued together with 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.
6
a) Fee for assessment and issuance of an
international tour business license, a domestic tour business license
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b) Fee for assessment and issuance of a tour
guide card
50% of the fee rate specified in Clause 2,
Article 4 of Circular No. 33/2018/TT-BTC.
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 for assessment and licensing of exploration, exploitation and use
of water resources; discharging wastewater into water sources and practicing
underground water drilling 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 utilization and use of
hydro-meteorological information and data
70% of the fee
rates specified in the schedule of fee rates for utilization and use
of hydro-meteorological information and data 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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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.
b) 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
Fee rates specified in point 20 Section I of
schedule of charge and fee rates in securities sector issued together with
Circular No. 272/2016/TT-BTC shall apply.
c) Fee for monitoring securities activities
Fee rates specified in point 2 Section II of
schedule of charge and fee rates in securities sector issued together with
Circular No. 272/2016/TT-BTC shall apply.
10
a) Fee for assessment of contents of
non-commercial documents for the issuance of publishing licenses
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.
b) Charge for issuance of licenses for import of
non-commercial publications
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c) Registration charge for importing commercial
publications
50% of the fee rate specified in Clause 3,
Article 4 of Circular No. 214/2016/TT-BTC.
11
a) Fee for appraisal of goods and services
subject to restrictions in trade sector; fee for appraisal of goods and
services subject to conditions in trade sector for organizations and
enterprises; fee for appraisal of goods and services subject to conditions in
trade sector for household businesses and individuals
a.1) In central-affiliated cities and provincial
cities or towns
50% of the fee rates specified in points a, b, 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 at
Point a.1 of the item 11.
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b.1) In central-affiliated cities and provincial
cities or towns
50% of the fee rate specified in point d Clause 1,
Article 4 of Circular No. 168/2016/TT-BTC.
b.2) In other areas
50% of the respective fee rates specified at
Point a.1 of item 11.
12
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.
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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
Fee for concession to operate airports and
airfields
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
Charges of entry into and exit from airports and
airfields for foreign flights to Vietnamese 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.
Customs fees
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16
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
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 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 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.
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 charge and fee rates in aviation sector
issued together with Circular No. 193/2016/TT-BTC.
17
a) Fee for registration of secured transactions
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80% of the fee rates specified at Points a, b and
d Section 1 of the schedule of fee rates in 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 (Circular No. 202/2016/TT-BTC) and 80% of the fee rates
prescribed fee rate Point c and dd Section 1 of the schedule of fee rates in
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.
b) Fee for disclosure of secured transactions
with collateral being movable property (except aircraft), seagoing ships
80% of the fee rates specified in Section 2 of
the schedule of fee rates specified in Article 4 of the 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
a) Charge for the issuance of an operation
license to send workers abroad for a definite term
50% of the fee rates as defined in Clauses 1 and
3, 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.
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50% of the fee rates specified in Section 3 of
the schedule of fee rates specified in Article 4 of the Circular No.
259/2016/TT-BTC.
20
a) Charge for issuance of protection certificates,
certificates of registration of industrial property rights transfer contracts
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.
b) Charge for filing applications for
registration of IP rights protection
50% of the fee rates specified at 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
50% 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.
d) Fee for plant variety protection:
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- Maintenance of the effectiveness 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
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.
70% 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.
21
Charge for issuance of passports, entry and exit
permits, exit permits, AB stamps
80% of the charge rates specified in Part I of
the schedule of fees and charges promulgated together with Circular No.
219/2016/TT- BTC dated November 10, 2016 of the Minister of Finance on rates,
collection, payment, management and use of fees and charges in the sector of
exit, entry, transit, and residence in Vietnam.
22
a) Charge for issuance of licenses to manage
firecrackers
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.
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80% of the fee rates specified in Section IV of
the schedule of fee rates specified in Article 1 of the Circular No.
23/2019/TT-BTC.
23
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.
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.
24
Fee for inspection of fire safety equipment
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
collection, payment, management and use of fee for appraisal and approval of
fire safety designs.
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Fee for appraisal and approval of fire safety
designs
50% of the fee rate specified in Article 5 and
schedule of fire safety and firefighting equipment issued together with
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 citizen's 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 on amendments to 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 Section II;
Section III; points 2, 3, 5, 6, 7, 8 and 9 Section IV; Section V of the
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)
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.
b) Trucks, special-use cars and tractors
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 schedule of
fees 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.
30
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90% of the fee rates specified in point 3 Section
II of the schedule of fee and charge rates in the field of control of
material quality in aquaculture issued together with Circular No.
284/2016/TT-BTC dated November 14, 2016 of the Ministry of Finance on fees
and charges in the field of control of material quality in aquaculture.
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.
- If a motor vehicle has the fee paid according to
the fee rate specified in Circular No. 293/2016/TT-BTC for the effective period
of this Circular, the vehicle owner may offset the difference between the fee
rate as prescribed in Circular No. 293/2016/TT-BTC and the fee rate specified
in this Circular against the fee payable of the next period. The registry
is responsible for offsetting the fees in the next cycle.
b) Circulars referred to in the above schedule are
collectively referred to as original Circulars.
2. From January 1, 2022 onwards, the rates of fees
and charges specified in the above schedule shall comply with the original
Circulars and supplemental or replacing Circulars (if any).
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 July 1,
2021 to December 31, 2021 inclusive.
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3. Difficulties that arise during the
implementation of this Circular should be reported to the Ministry of Finance
for consideration./.
PP. MINISTER
DEPUTY MINISTER
Vu Thi Mai