Circular No. 11/2026/TT-BTC stipulates the level of collection, collection procedures, and payment of fees within the railway sector

 CIRCULAR

Prescribing the level of collection, the system of collection, payment of fees in the railway sector

Pursuant to Law on Fees and Charges No. 97/2015/QH13;

Pursuant to State Budget Law No. 89/2025/QH15;

Pursuant to Railway Law No. 95/2025/QH15;

Pursuant to Tax Administration Law No. 38/2019/QH14;

Pursuant to Decree No. 362/2025/NĐ-CP dated December 31, 2025 of the Government detailing some provisions and measures for implementation and guidance of the Law on Fees and Charges; Pursuant to Decree No.

16/2026/NĐ-CP dated January 14, 2026 of the Government detailing some provisions of the Railway Law; Pursuant to Decree No.

126/2020/NĐ-CP dated October 19, 2020 of the Government detailing some provisions of the Tax Administration Law, amended and supplemented by Decree No. 91/2022/NĐ-CP; Pursuant to Decree No.

347/2025/NĐ-CP dated December 29, 2025 of the Government prescribing procedures for administrative activities in the field of State Treasury; Pursuant to Decree No.

123/2020/NĐ-CP dated October 19, 2020 of the Government prescribing invoices and vouchers, amended and supplemented by Decree No. 70/2025/NĐ-CP; Pursuant to Decree No.

29/2025/NĐ-CP dated February 24, 2025 of the Government prescribing functions, tasks, authorities and organizational structure of the Ministry of Finance, amended and supplemented by Decree No. 166/2025/NĐ-CP; Pursuant to the proposal of the Director of the Department of Tax Policy Management, Fee Collection, and Charge Collection;

The Minister of Finance promulgates this Circular prescribing the level of collection, the system of collection, payment of fees in the railway sector.

Article 1. Scope of regulation and applicable objects

1. This Circular prescribes the level of collection, the system of collection, payment of fees in the railway sector, including: fees for using national railway infrastructure funded by the State and fees for driving examination.

2. This Circular applies to fee payers, fee collectors, and other organizations and individuals related to the collection and payment of fees in the railway sector.

Article 2. Fee Payers and Fee Collectors

1. Railway transport enterprises when using national railway infrastructure funded by the State for railway transport business must pay fees for using national railway infrastructure funded by the State according to the provisions of this Circular.

2. Individuals submitting applications for driving examinations must pay driving examination fees according to the provisions of this Circular.

3. State management agencies responsible for driving examinations according to laws on railways are fee collectors for driving examinations according to the provisions of this Circular.

Article 3. Level of Fee Collection

1. The level of fees for using national railway infrastructure funded by the State is prescribed as follows:

a) From the date this Circular takes effect until December 31, 2027, the level of fees for using national railway infrastructure funded by the State is 2% of revenue from railway transport business.

b) From January 1, 2028 onwards, the level of fees for using national railway infrastructure funded by the State is 8% of revenue from railway transport business.

2. The level of driving examination fees is VND 950,000 per person per examination.

Article 4. Exemption from Fees

1. Exemption from fees for using national railway infrastructure funded by the State for railway transport enterprises using such infrastructure for the following purposes:

a) Inspection, repair, and maintenance of railway infrastructure.

b) Serving flood prevention and rescue operations.

c) Serving national defense and security needs.

d) Serving special transportation missions and social welfare transportation services as prescribed by laws on railways.

2. Exemption from driving examination fees for the following categories:

a) Persons belonging to poor households as defined by laws on poverty standards.

b) Persons who have made contributions to the revolution as defined by laws on preferential treatment for those who have contributed to the revolution.

c) Ethnic minority groups residing in particularly difficult communes as defined by laws.

Article 5. Declaration and Payment of Fees

1. For fees for using national railway infrastructure funded by the State

Railway transport enterprises shall declare and pay fees for using national railway infrastructure funded by the State monthly into the state budget (central budget) according to chapters and sub-items of the current state budget classification and settle accounts annually according to laws on tax administration.

2. For driving examination fees

a) Fee payers shall pay fees into the state budget according to the form prescribed in Decree No. 362/2025/NĐ-CP dated December 31, 2025 of the Government detailing some provisions and measures for implementation and guidance of the Law on Fees and Charges.

b) Fee collectors shall remit 100% of the collected fees into the state budget according to chapters and sub-items of the current state budget classification, including accrued interest (if any) on the balance of relevant accounts during the collection process. Costs for collecting fees are covered by the state budget within the budget of the fee collector according to regulations on state budget expenditure. Fee collectors shall declare, pay, and settle accounts for fees according to laws on tax administration.

b) The organization collecting fees shall remit 100% of the collected fee amount into the state budget according to the chapters and sub-items of the current State Budget Classification, including accrued interest (if any) on the related account balance during the collection process. The costs for the fee collection process shall be allocated from the state budget within the organizational budget estimate according to the regulations and standard budgeting rates set forth by law. The organization collecting fees shall declare, pay, and settle the fees in accordance with the laws governing tax administration.

Article 6. Effective Date of Implementation

1. This Circular shall take effect from March 27, 2026.

2. This Circular replaces Circular No. 295/2016/TT-BTC dated November 15, 2016 issued by the Minister of Finance on the level of collection, collection system, and usage fees for railway infrastructure.

3. Repeal item number 15 in the Fee Table prescribed in Clause 1, Article 1 of Circular No. 64/2025/TT-BTC dated June 30, 2025 issued by the Minister of Finance on the level of collection, exemption of certain fees and charges to support businesses and citizens.

4. Other contents related to the collection, submission, collection receipts, and public disclosure of the fee collection system not specified in this Circular shall be implemented according to the provisions of the following documents: Law on Fees and Charges No. 97/2015/QH13; Decree No. 362/2025/NĐ-CP; Law on Tax Administration No. 38/2019/QH14; Decree No. 126/2020/NĐ-CP dated October 19, 2020 issued by the Government detailing some articles of the Law on Tax Administration, amended and supplemented by Decree No. 91/2022/NĐ-CP; Decree No. 347/2025/NĐ-CP dated December 29, 2025 issued by the Government on administrative procedures within the domain of State Treasury; Decree No. 123/2020/NĐ-CP dated October 19, 2020 issued by the Government on invoices and vouchers, amended and supplemented by Decree No. 70/2025/NĐ-CP and Circular No. 32/2025/TT-BTC dated May 31, 2025 issued by the Minister of Finance guiding the implementation of some articles of the Law on Tax Administration dated June 13, 2019, Decree No. 123/2020/NĐ-CP dated October 19, 2020 issued by the Government on invoices and vouchers, Decree No. 70/2025/NĐ-CP dated March 20, 2025 amending and supplementing some articles of Decree No. 123/2020/NĐ-CP.

5. In cases where the relevant documents cited in this Circular are amended, supplemented, or replaced, they shall be implemented according to the amended, supplemented, or replacing documents.

6. During the course of implementation, in case of any difficulties, it is requested that organizations and individuals promptly report to the Ministry of Finance for study and supplementary guidance.