This Circular stipulates the level of collection, collection system, submission, management, and use of fees for safety technical inspection of fishing vessels, equipment inspection for fisheries; fees for confirming the origin of aquatic raw materials; fees for conditional business operations in the field of aquaculture; registration fees for exploitation and operation permits in the field of aquaculture. The specific levels of collection are detailed in each section and clause of this Circular.
适用范围
Organizations and individuals related to activities of exploitation, processing, and trading in aquaculture products.
要点
- Fee for safety technical inspection of fishing vessels: The level of collection is based on the total cost of building new, altering, repairing, and restoring fishing vessels.
- Fee for confirming the origin of aquatic raw materials: VND 150,000 per time + (number of tons of aquatic products x VND 15,000 per ton), maximum VND 700,000 per time.
- Fee for conditional business operations in the field of aquaculture: VND 12,450,000 per time.
- Registration fee for exploitation and operation permits in the field of aquaculture: The level of collection is based on the type of permit and the period of validity.
- This Circular is consolidated from three different Circulars and takes effect from December 17, 2021.
- During implementation, if there are any difficulties, they should be reported promptly to the Ministry of Finance for further guidance.
🌐 本文件的社会影响
- Strengthen state management in the field of aquaculture.
- Ensure the safety technical standards of fishing vessels and the quality of aquatic raw materials.
- Improve the business environment in the field of aquaculture.
❓ 常见问题
On what criteria is the level of collection for the fee for safety technical inspection of fishing vessels based?
Based on the total cost of building new, altering, repairing, and restoring fishing vessels.
What is the maximum level of collection for the fee for confirming the origin of aquatic raw materials?
Maximum VND 700,000 per time.
Which authority issued this Circular and when?
Issued by the Minister of Finance, effective from December 17, 2021.
全文
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| SOCIALIST REPUBLIC OF VIET NAM
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CIRCULAR [1]
Specifies the level of collection, collection system, payment, management, and use of fees for safety and technical inspection of fishing vessels, equipment inspection for fisheries; fees for verification and confirmation of the origin of aquatic raw materials; fees for conditional business verification in the field of aquaculture; registration fees for fishing exploitation and operation permits.
Circular No. 94/2021/TT-BTC dated November 7, 2021, issued by the Minister of Finance, specifies the level of collection, collection system, payment, management, and use of fees for safety and technical inspection of fishing vessels, equipment inspection for fisheries; fees for verification and confirmation of the origin of aquatic raw materials; fees for conditional business verification in the field of aquaculture; registration fees for fishing exploitation and operation permits, effective from December 17, 2021, amended and supplemented by:
- Circular No. 74/2022/TT-BTC dated December 22, 2022, issued by the Minister of Finance, stipulates the form, time limit for collection, payment, declaration of fees and registration fees within the authority of the Ministry of Finance, effective from December 22, 2022.
- Circular No. 06/2025/TT-BTC dated January 24, 2025, issued by the Minister of Finance, amends and supplements some articles of Circulars of the Minister of Finance on fees and registration fees, effective from March 10, 2025.
Pursuant to the Law on Fees and Charges dated November 25, 2015;
Pursuant to the State Budget Law dated June 25, 2015;
Pursuant to the Fisheries Law dated November 21, 2017;
Pursuant to the Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain articles of the Law on Fees and Stamp Duties;
Pursuant to Decree No. 26/2019/NĐ-CP dated March 8, 2019 of the Government detailing some provisions and measures for implementing the Fisheries Law;
amending and supplementing certain forms of
Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
At the request of the Director of the Tax Policy Department;
The Minister of Finance issues this Circular to specify the level of collection, collection system, payment, management, and use of fees for safety and technical inspection of fishing vessels, equipment inspection for fisheries; fees for verification and confirmation of the origin of aquatic raw materials; fees for conditional business verification in the field of aquaculture; registration fees for fishing exploitation and operation permits.[2]
Article 1. Scope of Regulation and Applicability
1. This Circular specifies the level of collection, collection system, payment, management, and use of fees for safety and technical inspection of fishing vessels, equipment inspection for fisheries; fees for verification and confirmation of the origin of aquatic raw materials; fees for conditional business verification in the field of aquaculture (verification for issuing certificates of qualified inspection facilities for fishing vessels); registration fees for fishing exploitation and operation permits.
2. This Circular applies to those who pay, organizations collecting, and other organizations and individuals related to the collection, payment, management, and use of fees for safety and technical inspection of fishing vessels, equipment inspection for fisheries; fees for verification and confirmation of the origin of aquatic raw materials; fees for conditional business verification in the field of aquaculture (verification for issuing certificates of qualified inspection facilities for fishing vessels); registration fees for fishing exploitation and operation permits.
Article 2. Fee and Charge Payers
1. Organizations and individuals conducting safety and technical inspection of fishing vessels, equipment inspection for fisheries must pay fees for safety and technical inspection of fishing vessels, equipment inspection for fisheries; when verified and confirmed the origin of aquatic raw materials, they must pay fees for verification and confirmation of the origin of aquatic raw materials; when verified for issuing certificates of qualified inspection facilities for fishing vessels, they must pay fees for conditional business verification in the field of aquaculture according to the provisions of this Circular.
2. Organizations and individuals receiving fishing exploitation and operation permits must pay registration fees according to the provisions of this Circular.
Article 3. Organizations collecting fees and charges
1[3]Inspection facilities for fishing vessels certified by competent state agencies with certificates of qualified inspection facilities for fishing vessels according to the law are organizations collecting fees for safety and technical inspection of fishing vessels, equipment inspection for fisheries according to this Circular.
2[4]State agencies authorized to verify conditional businesses in the field of aquaculture (verification for issuing certificates of qualified inspection facilities for fishing vessels) and issue operation permits for foreign fishing vessels operating in Vietnam's territorial waters according to the law are organizations collecting fees for conditional business verification in the field of aquaculture and registration fees for operation permits according to this Circular.
Provincial-level state management agencies for aquaculture collect registration fees for fishing exploitation permits for Vietnamese fishing vessels.
Port management organizations (public service units) collect fees for verification and confirmation of the origin of aquatic raw materials.
Article 4. Rates of Fees and Charges
The levels of fees for safety and technical inspection of fishing vessels, equipment inspection for fisheries; fees for verification and confirmation of the origin of aquatic raw materials; fees for conditional business verification in the field of aquaculture (verification for issuing certificates of qualified inspection facilities for fishing vessels); registration fees for fishing exploitation and operation permits shall be implemented according to the Fee and Registration Fee Table attached to this Circular.
Article 5. Declaration, Payment of Fees and Charges
1. By the fifth day of each month, fee collection organizations must deposit the collected fees of the previous month into the pending fee account opened at the State Treasury.
2[5]. (Repealed)
Article 6. Management of fees and charges
1. Public service units that are fee collection organizations may retain 90% of the collected fees to cover expenses as specified in Article 5 of Decree No. 120/2016/NĐ-CP dated August 23, 2016, issued by the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Registration Fees; and remit 10% of the collected fees to the state budget according to the corresponding chapters and sub-items of the current budget classification.
2. State agencies that are fee collection organizations must remit the entire amount of collected fees to the state budget; the cost of covering expenses for performing tasks and collecting fees is allocated from the state budget in the organization's budget according to the state budget expenditure regulations. In cases where state agencies that are fee collection organizations are allocated costs for operations from collected fees according to Clause 1 of Article 4 of Decree No. 120/2016/NĐ-CP, they may retain 90% of the collected fees to cover expenses as specified in Article 5 of Decree No. 120/2016/NĐ-CP; and remit 10% of the collected fees to the state budget according to the corresponding chapters and sub-items of the current budget classification.
3. Organizations collecting registration fees must remit 100% of the collected registration fees to the state budget according to the corresponding chapters and sub-items of the current budget classification. The cost of covering expenses for performing tasks and collecting registration fees is allocated from the state budget in the organization's budget according to the state budget expenditure regulations.
Article 7. Effective Date[6]
1. This Circular takes effect from December 17, 2021. Point 8 of Section II and Section IV of the Fee and Registration Fee Table attached to this Circular apply from January 1, 2022.
2. This Circular abolishes:
a) Circular No. 230/2016/TT-BTC dated November 11, 2016, issued by the Minister of Finance, stipulates the fee levels, collection procedures, payment, management, and utilization for safety technical inspection fees for fishing vessels, equipment testing for fisheries; origin verification fees for aquatic raw materials; and license issuance fees for fishing and aquaculture activities.
b) Circular No. 118/2018/TT-BTC dated November 28, 2018, issued by the Minister of Finance, stipulates the fee levels, collection procedures, payment, management, and utilization for origin verification fees for aquatic raw materials; and license issuance fees for fishing and aquaculture activities.
3. In cases where enterprises are permitted to provide services as specified in the Fee and Charge Table accompanying this Circular, they shall collect money according to the legal regulations on pricing.
4. Other matters related to the collection, payment, management, utilization, receipt documentation, and publicizing the fee and charge system not specified in this Circular shall be implemented in accordance with the Law on Fees and Charges, Decree No. 120/2016/NĐ-CP; the Law on Tax Administration, Decree No. 126/2020/NĐ-CP, and Circular No. 303/2016/TT-BTC dated November 15, 2016, issued by the Minister of Finance, guiding the printing, issuance, management, and use of various types of receipts for collecting fees and charges under the state budget.
5. During implementation, if the relevant documents referred to in this Circular are amended, supplemented, or replaced, they shall be implemented according to the newly amended, supplemented, or replaced documents.
6. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for research and supplementary guidance.
| MINISTRY OF FINANCE Number: 04/VBHN-BTC Place of Receipt: | CERTIFIED CONSOLIDATED DOCUMENT
Hanoi, April 16, 2025
DEPUTY MINISTER |
FEES AND CHARGES TABLE
(Annexed to Circular No. 94/2021/TT-BTC dated November 2, 2021, issued by the Minister of Finance)
| Serial Number | Index | Unit of Measurement | Rate of Collection |
| I | Fees |
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| 1 | License issuance fee for fishing operations for Vietnamese fishing vessels |
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| a | Issuance of new licenses or replacement due to changes in the content of existing licenses | VND/per occurrence | 40.000 |
| The Standing Office of the Council for International Cooperation on Non-Governmental Organizations (Vietnam Friendship Association) is the agency responsible for receiving registration dossiers, leading, and coordinating with member agencies of the Council to examine dossiers and return results of reviews of registration dossiers of foreign non-governmental organizations in Vietnam. | Reissuance | VND/per occurrence | 20.000 |
| 2 | License issuance fee for fishing operations for foreign fishing vessels |
|
|
| a | Issuance of new licenses or replacement due to changes in the content of existing licenses | USD/per occurrence | 200 |
| The Standing Office of the Council for International Cooperation on Non-Governmental Organizations (Vietnam Friendship Association) is the agency responsible for receiving registration dossiers, leading, and coordinating with member agencies of the Council to examine dossiers and return results of reviews of registration dossiers of foreign non-governmental organizations in Vietnam. | Extension or reissue | USD/per occurrence | 100 |
| II | Safety technical inspection fee for fishing vessels and equipment testing for fisheries |
|
|
| 1 | Design review for new construction, modification, repair, and restoration of fishing vessels | Copper | 5% of design cost |
| 2 | Technical supervision for new construction (including vessels not yet inspected by the inspection authority - first inspection) | Copper | C is the new construction value |
| a | New construction value from VND 100,000,000 to VND 300,000,000 | Copper | 910 000 + |
| The Standing Office of the Council for International Cooperation on Non-Governmental Organizations (Vietnam Friendship Association) is the agency responsible for receiving registration dossiers, leading, and coordinating with member agencies of the Council to examine dossiers and return results of reviews of registration dossiers of foreign non-governmental organizations in Vietnam. | New construction value from VND 300,000,000 to VND 1,000,000,000 | Copper | 2.310.000 + |
| of | New construction value from VND 1,000,000,000 to VND 2,000,000,000 | Copper | 6.510.000 + |
| For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%; | New construction value over VND 2,000,000,000 | Copper | 11.510.000 + |
| 3 | Technical supervision for modification, repair, and restoration |
| C is the modification, repair, and restoration value |
| a | Modification, repair, and restoration value up to VND 15,000,000 | Copper | 300.000 |
| The Standing Office of the Council for International Cooperation on Non-Governmental Organizations (Vietnam Friendship Association) is the agency responsible for receiving registration dossiers, leading, and coordinating with member agencies of the Council to examine dossiers and return results of reviews of registration dossiers of foreign non-governmental organizations in Vietnam. | Modification, repair, and restoration value from VND 15,000,000 to VND 50,000,000 | Copper | 300.000 + |
| of | Modification, repair, and restoration value from VND 50,000,000 to VND 150,000,000 | Copper | 860.000 + |
| For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%; | Modification, repair, and restoration value from VND 150,000,000 to VND 350,000,000 | Copper | 2.060.000 + |
| đ | Modification, repair, and restoration value from VND 350,000,000 to VND 700,000,000 | Copper | 3.860.000 + |
| Average loan repayment period is 10 years; | Modification, repair, and restoration value from VND 700,000,000 to VND 1,200,000,000 | Copper | 6.310.000 + |
| g | Modification, repair, and restoration value from VND 1,200,000,000 to VND 2,500,000,000 | Copper | 8.810.000 + |
| h | Modification, repair, and restoration value over VND 2,500,000,000 | Copper | 12.710.000 + |
| 4 | Unusual inspection, accident investigation | VND/per occurrence/per vessel | Equal to the annual inspection fee |
| 5 | Annual safety technical inspection of fishing vessels and equipment on board |
|
|
| a | Inspection of hull based on displacement (GT) | VND/GT | 2.000 |
| The Standing Office of the Council for International Cooperation on Non-Governmental Organizations (Vietnam Friendship Association) is the agency responsible for receiving registration dossiers, leading, and coordinating with member agencies of the Council to examine dossiers and return results of reviews of registration dossiers of foreign non-governmental organizations in Vietnam. | Inspection of engine (Total main engine power + auxiliary engine power (KW)) | VND/KW | 1.360 |
| of | Marine equipment | VND/per occurrence/per system | 75.000 |
| For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%; | Radio equipment | VND/per occurrence/per system | 75.000 |
| đ | Signal devices | VND/per occurrence/per system | 37.000 |
| Average loan repayment period is 10 years; | Life-saving equipment | VND/per occurrence/per system | 75.000 |
| g | Fishing equipment | VND/per occurrence/per system | 130.000 |
| h | Equipment requiring strict safety standards installed on fishing vessels |
|
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|
| - Pressure vessel: |
|
|
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| Volume of pressure vessel, V ≤ 0.3 m³3 | VND/per occurrence | 75.000 |
|
| Volume of pressure vessel, V > 0.3 m³ to 1 m³3 | VND/per occurrence | 150.000 |
|
| - Cold storage equipment: |
|
|
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| Below 30,000 kcal/h | VND/per system | 1.050.000 |
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| From 30,000 kcal/h to 50,000 kcal/h | VND/per system | 1.500.000 |
|
| Above 50,000 kcal/h to 100,000 kcal/h | VND/per system | 2.250.000 |
| 6 | Safety technical inspection of fishing vessels and equipment on board: Periodic inspection |
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| a | Hull inspection based on displacement | VND/GT | 5.000 |
| The Standing Office of the Council for International Cooperation on Non-Governmental Organizations (Vietnam Friendship Association) is the agency responsible for receiving registration dossiers, leading, and coordinating with member agencies of the Council to examine dossiers and return results of reviews of registration dossiers of foreign non-governmental organizations in Vietnam. | Engine and machinery room equipment inspection | VND/KW | 4.080 |
| of | Marine equipment | VND/per occurrence/per system | 135.000 |
| For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%; | Radio equipment | VND/per occurrence/per system | 187.000 |
| đ | Signal devices | VND/per occurrence/per system | 45.000 |
| Average loan repayment period is 10 years; | Life-saving equipment | VND/per occurrence/per system | 135.000 |
| g | Fishing equipment | VND/per occurrence/per system | 150.000 |
| h | Equipment requiring strict safety standards |
|
|
|
| - Pressure vessel: |
|
|
|
| Volume of pressure vessel, V ≤ 0.3 m³3 | VND/per occurrence | 105.000 |
|
| Volume of pressure vessel, V > 0.3 m³ to 1 m³3 | VND/per occurrence | 225.000 |
|
| - Cold storage equipment: |
|
|
|
| Below 30,000 kcal/h | VND/per system | 1.500.000 |
|
| From 30,000 kcal/h to 50,000 kcal/h | VND/per system | 2.250.000 |
|
| Above 50,000 kcal/h to 100,000 kcal/h | VND/per system | 3.000.000 |
| 7 | Lifebuoy safety inspection (applicable to lifebuoy production facilities - based on sample inspection) |
|
|
| a | Floating survival equipment | VND/per occurrence/per sample | 3.000.000 |
| The Standing Office of the Council for International Cooperation on Non-Governmental Organizations (Vietnam Friendship Association) is the agency responsible for receiving registration dossiers, leading, and coordinating with member agencies of the Council to examine dossiers and return results of reviews of registration dossiers of foreign non-governmental organizations in Vietnam. | Round buoy; life jacket | VND/per occurrence/per sample | 1.500.000 |
| 8 | Intermediate safety technical inspection of fishing vessels and equipment on board (on slipway) |
|
|
| a | Sectional hull inspection based on displacement | VND/GT | 3.500 |
| The Standing Office of the Council for International Cooperation on Non-Governmental Organizations (Vietnam Friendship Association) is the agency responsible for receiving registration dossiers, leading, and coordinating with member agencies of the Council to examine dossiers and return results of reviews of registration dossiers of foreign non-governmental organizations in Vietnam. | Engine inspection (Total main engine power + auxiliary engine power) | VND/KW | 2.720 |
| of | Marine equipment | VND/per occurrence/per system | 105.000 |
| For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%; | Radio equipment | VND/per occurrence/per system | 131.000 |
| For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%; | Signal devices | VND/per occurrence/per system | 41.000 |
| Average loan repayment period is 10 years; | Life-saving equipment | VND/per occurrence/per system | 105.000 |
| g | Fishing equipment | VND/per occurrence/per system | 140.000 |
| h | Equipment requiring strict safety standards installed on fishing vessels |
|
|
|
| - Pressure vessel: |
|
|
|
| Volume of pressure vessel, V ≤ 0.3 m³3 | VND/per occurrence | 90.000 |
|
| Volume of pressure vessel, V > 0.3 m³ to 1 m³3 | VND/per occurrence | 187.500 |
|
| - Cold storage equipment: |
|
|
|
| Below 30,000 kcal/h | VND/per system | 1.275.000 |
|
| From 30,000 kcal/h to 50,000 kcal/h | VND/per system | 1.875.000 |
|
| Above 50,000 kcal/h to 100,000 kcal/h | VND/per system | 2.625.000 |
| III | Origin verification fee for aquatic raw materials | VND/per occurrence | VND 150,000 + (number of tons of aquatic products x VND 15,000/ton). Maximum VND 700,000/per occurrence |
| IV | Inspection fee for conditional business activities in the fisheries sector (origin verification for issuing certificate of eligibility for fishing vessel inspection) | VND/per occurrence | 12.450.000 |
Note:
1. The inspection fee level for equipment and means of fishing vessels with maximum length less than 15 meters is 50% of the corresponding fee level prescribed in sub-items c, d, đ, e of Point 5, sub-items c, d, đ, e of Point 6, and sub-items c, d, đ, e of Point 8 of Part II of the Fee and Charge Table mentioned above.
2. The fee level at Part IV of the Fee and Charge Table mentioned above does not include travel expenses of the inspection team. Travel expenses shall be borne by the organization or individual requesting the inspection according to actual costs, in compliance with legal provisions.
3. The value C specified in Clause 2 and Clause 3 of Part II of the Fee and Charge Table is the total cost (labor costs, material costs, equipment, machinery, installation on board) for new construction, modification, repair, and restoration of fishing vessels reflected in the Contract or legal invoice provided by the vessel owner. If the total cost provided by the vessel owner is lower than the new construction, modification, repair, and restoration cost of fishing vessels approved by the People's Committee of provinces and centrally-administered cities (if any), then the price determined by the People's Committee shall be applied as the basis for calculating and collecting fees.
__________________________________________
[1] This document is consolidated from the following three Circulars:
- Circular No. 94/2021/TT-BTC dated November 7, 2021, issued by the Minister of Finance, stipulates the level of collection, collection system, payment, management, and use of fees for safety technical inspection of fishing vessels, equipment inspection for fisheries activities; fee for verification and confirmation of the origin of aquatic products; fee for verification of conditional business operations in the field of aquaculture; registration fee for permits to exploit and operate in aquaculture, which shall take effect from December 17, 2021.
- Circular No. 74/2022/TT-BTC dated December 22, 2022, issued by the Minister of Finance, stipulates the form, time limit for collection, payment, declaration of fees and registration fees within the authority of the Ministry of Finance, effective from December 22, 2022.
- Circular No. 06/2025/TT-BTC dated January 24, 2025, issued by the Minister of Finance, amends and supplements some articles of Circulars of the Minister of Finance on fees and registration fees, effective from March 10, 2025.
This Consolidated Document does not replace the above three Circulars.
[2] Circular No. 72/2022/TT-BTC dated December 22, 2022, provides as follows:
Article 4. Organization of Implementation
1. This Circular takes effect from December 22, 2022.
2. Repeal certain articles, clauses, and points of circulars on fee and charge collection issued by the Minister of Finance as listed in the Appendix attached to this Circular.
3. In cases where laws and regulations referred to in this Circular are amended, supplemented, or replaced, they shall be implemented according to the amended, supplemented, or replaced documents.
4. During implementation, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for research and supplementary guidance.
- Circular No. 06/2025/TT-BTC dated January 24, 2025, provides as follows:
Article 2. Implementation clause
1. This Circular takes effect from March 10, 2025.
2. In cases where the legal normative documents mentioned in this Circular are amended, supplemented, or replaced, they shall be implemented according to the new amended, supplemented, or replaced documents.
3. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly report them to the Ministry of Finance for further study and supplementary guidance.
[3] This Clause has been amended and supplemented pursuant to Clause 1, Article 1 of Circular No. 06/2025/TT-BTC dated January 24, 2025, which shall take effect from March 10, 2025.
[4] This Clause has been amended and supplemented pursuant to Clause 3, Article 1 of Circular No. 06/2025/TT-BTC dated January 24, 2025, which shall take effect from March 10, 2025.
[5] This Clause has been abolished by Item 116 of the Appendix accompanying Circular No. 74/2022/TT-BTC, which took effect from October 22, 2022.
[6] - Article 4 of Circular No. 72/2022/TT-BTC dated December 22, 2022, provides as follows:
Article 4. Organization of Implementation
1. This Circular takes effect from December 22, 2022.
2. Repeal certain articles, clauses, and points of circulars on fee and charge collection issued by the Minister of Finance as listed in the Appendix attached to this Circular.
3. In cases where laws and regulations referred to in this Circular are amended, supplemented, or replaced, they shall be implemented according to the amended, supplemented, or replaced documents.
4. During the implementation period, if there are any difficulties, organizations and individuals are advised to promptly report them to the Ministry of Finance for research and supplementary guidance./.
- Article 2 of Circular No. 06/2025/TT-BTC dated January 24, 2025, provides as follows:
Article 2. Implementation clause
1. This Circular takes effect from March 10, 2025.
2. In cases where the legal normative documents mentioned in this Circular are amended, supplemented, or replaced, they shall be implemented according to the new amended, supplemented, or replaced documents.
3. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for research and supplementary guidance.
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