Circular No. 06/2025/TT-BTC Amending and Supplementing Certain Provisions of Circulars of the Minister of Finance on Fees and Charges

CIRCULAR
Amending and supplementing certain articles of Circulars
issued by the Minister of Finance on fees and charges

On the basis of the Law on Fees and Charges dated November 25, 2015,

On the basis of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges; Decree No. 82/2023/NĐ-CP dated November 28, 2023 of the Government amending and supplementing certain provisions of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges;

Pursuant to Decree No. 14/2023/NĐ-CP dated April 20, 2023, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Based on the proposal of the Director of the Department of Management and Supervision of Tax, Fee, and Charge Policies;

The Minister of Finance issues this Circular amending and supplementing certain articles of Circulars issued by the Minister of Finance on fees and charges.

Article 1. Amending and supplementing the regulations on the collection of fees and charges at Circulars issued by the Minister of Finance regarding fees and charges

"Article 3. Organizations collecting fees and charges

The competent state authority examining and issuing international travel agency business licenses, domestic travel agency business licenses, tour guide certificates, and representative office establishment permits in Vietnam for foreign travel agencies according to the law is the organization collecting fees and charges as prescribed in this Circular."

"Article 3. Fee Collection Organizations

The competent state authority examining and recognizing the classification of tourist accommodation facilities and other tourism service businesses meeting the standards for serving tourists according to the law is the organization collecting fees as prescribed in this Circular."

3. Amending and supplementing Clause 1 and Clause 2 of Article 3 of Circular No. 94/2021/TT-BTC dated November 2, 2021 of the Minister of Finance stipulating the amount of fees for safety technical inspection of fishing vessels, equipment inspection of the fishing industry; examination fees for confirming the origin of aquatic products; examination fees for conditional business operations in the fisheries sector; service fees for issuing fishing operation permits as follows:

"1. The inspection organizations of fishing vessels that have been granted certificates of eligibility for vessel safety technical inspection by the competent state authority according to the law are the organizations collecting fees for safety technical inspection of fishing vessels and equipment inspection of the fishing industry as prescribed in this Circular.

2. The competent state authority examining conditional business operations in the fisheries sector (granting certificates of eligibility for vessel safety technical inspection) and issuing permits for foreign fishing vessels to operate in Vietnam's territorial waters according to the law is the organization collecting examination fees for conditional business operations in the fisheries sector and service fees for issuing fishing operation permits as prescribed in this Circular."

4. Amending and supplementing Article 3 of Circular No. 112/2021/TT-BTC dated December 15, 2021 of the Minister of Finance stipulating the amount of fees for management in the aquaculture sector as follows:

"Article 3. Fee Collection Organizations

State authorities and public service units with the authority to conduct examinations to issue certificates for aquatic materials, examine conditional business operations in the fisheries sector, recognize or designate, supervise testing laboratories in the fisheries sector according to the law are the organizations collecting fees as prescribed in this Circular."

"2. The competent state authority issuing registration certificates and plates for special-purpose motorcycles, issuing licenses and certificates to operate various types of vehicles, and conducting tests for obtaining a driving license for motor vehicles according to the law is the organization collecting fees and service fees as prescribed in this Circular."

Article 2. Implementation clause

1. This Circular shall take effect from March 10, 2025.

2. In cases where laws and regulations mentioned in this Circular are amended, supplemented, or replaced, they shall be implemented according to the new amended, supplemented, or replaced documents.

3. In the course of implementation, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for research and supplementary guidance.