Circular No. 110/2025/TT-BTC stipulates the level of collection, the system of collection, and the payment of fees for the examination to issue business licenses for karaoke and dance clubs.

CIRCULAR

REGULATIONS ON THE LEVEL OF COLLECTION, COLLECTION REGIME, AND PAYMENT OF FEES FOR THE REVIEW AND ISSUE OF BUSINESS LICENSES FOR KARAOKE AND DANCE CLUBS

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

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

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

Pursuant to 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. 54/2019/NĐ-CP dated June 19, 2019 of the Government on the operation of karaoke services and dance club services; Decree No. 148/2024/NĐ-CP dated November 12, 2024 of the Government amending and supplementing certain provisions of Decree No. 54/2019/NĐ-CP dated June 19, 2019 of the Government on the operation of karaoke services and dance club services;

Pursuant to Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Tax Administration Law; Decree No. 91/2022/NĐ-CP dated October 30, 2022 of the Government amending and supplementing certain provisions of Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Tax Administration Law;

Pursuant to Decree No. 11/2020/NĐ-CP dated January 20, 2020 of the Government on administrative procedures under the National Treasury;

Pursuant to Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and documents; Decree No. 70/2025/NĐ-CP dated March 20, 2025 of the Government amending and supplementing certain provisions of Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government;

Pursuant to Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government on the functions, tasks, powers, and organizational structure of the Ministry of Finance; Decree No. 166/2025/NĐ-CP dated June 30, 2025 of the Government amending and supplementing certain provisions of Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government on the functions, tasks, powers, and organizational structure of the Ministry of Finance;

In accordance with the proposal of the Director of the Department of Tax Policy Management and Fee Control;

The Minister of Finance issues this Circular regulating the level of collection, collection regime, and payment of fees for the review and issue of business licenses for karaoke and dance clubs.

Article 1. Scope of Regulation and Applicability

1. This Circular stipulates the level of collection, collection regime, and payment of fees for the review and issuance of business licenses for karaoke and dance clubs (License meeting the conditions for operating karaoke services or dance club services).

2. This Circular applies to:

a) Enterprises and individual households applying for issuance or adjustment of a License meeting the conditions for operating karaoke services or dance club services.

b) State management agencies authorized to issue or adjust a License meeting the conditions for operating karaoke services or dance club services.

c) Other organizations and individuals related to the collection and payment of fees for the review and issuance or adjustment of a License meeting the conditions for operating karaoke services or dance club services.

Article 2. Persons Paying Fees

Enterprises and business households when submitting applications to competent state management agencies for issuing or adjusting Licenses meeting the conditions for operating karaoke services or nightclub services must pay fees as prescribed in this Circular.

Article 3. Fee Collection Organizations

Competent state management agencies responsible for issuing or adjusting Licenses meeting the conditions for operating karaoke services or nightclub services according to the laws on karaoke service and nightclub service operations are fee collection organizations as prescribed in this Circular.

Article 4. Fee Rates

1. The fee rate for assessing the issuance of a License meeting the conditions for operating karaoke services is VND 1,000,000 per room, but the total fee collected shall not exceed VND 6,000,000 per License per assessment.

2. The fee rate for assessing the issuance of a License meeting the conditions for operating nightclub services is VND 10,000,000 per License per assessment.

3. The fee rate for assessing adjustments:

a) For changing the owner in a License meeting the conditions for operating karaoke services or nightclub services: VND 500,000 per License per assessment.

b) For adding rooms in a License meeting the conditions for operating karaoke services: VND 1,000,000 per room, but the total fee collected shall not exceed VND 6,000,000 per License per assessment.

Article 5. Declaration, Collection, and Payment of Fees

1. Persons paying fees shall submit fees to the fee collection organization through one of the following methods:

a) Paying fees without using cash into the dedicated fee collection account of the fee collection organization opened at a credit institution or into the account for collecting state budget fees of the fee collection organization opened at the State Treasury.

b) Paying fees through the account of another agency or organization receiving money other than the fee collection organization (applicable in cases where administrative procedures or online public services are carried out according to the Government's regulations on the single window mechanism). Within 24 hours from the time of receiving the fee, the agency or organization receiving the money must transfer the entire amount received into the dedicated fee collection account of the fee collection organization opened at a credit institution or deposit the entire amount received into the state budget.

c) Paying fees in cash to the fee collection organization.

2. The fee collection organization shall remit 100% of the collected fees into the state budget according to the current state budget classification, including any accrued interest on related account balances during the fee collection process. The costs for fee collection activities are covered by the state budget within the organizational budget of the fee collection organization according to the state budget expenditure standards stipulated by law. The fee collection organization shall declare and pay fees in accordance with the laws on tax administration.

Article 6. Effectiveness

1. This Circular takes effect from January 5, 2026.

2. This Circular replaces Circular No. 01/2021/TT-BTC dated January 7, 2021, issued by the Minister of Finance, which stipulates the rates, collection, payment, management, and use of fees for assessing the issuance of karaoke and nightclub business licenses.

3. For applications for issuing or adjusting Licenses meeting the conditions for operating karaoke services or nightclub services that arise before January 1, 2026, the collection, payment, management, and use of fees shall be implemented according to Circular No. 01/2021/TT-BTC. For applications arising from January 1, 2026, to January 4, 2026, the fee rates shall be implemented according to Circular No. 01/2021/TT-BTC, while the management and use shall be implemented according to the provisions of the National Budget Law No. 89/2025/QH15.

4. Other matters related to the collection, payment, receipt vouchers, and publicizing 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; 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 Charges; Decree No. 82/2023/NĐ-CP dated November 28, 2023, of the Government amending and supplementing certain articles of 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 Charges; Law on Tax Administration; Decree No. 126/2020/NĐ-CP dated October 19, 2020, of the Government detailing certain articles of the Law on Tax Administration; Decree No. 91/2022/NĐ-CP dated October 30, 2022, of the Government amending and supplementing certain articles of Decree No. 126/2020/NĐ-CP dated October 19, 2020, of the Government detailing certain articles of the Law on Tax Administration; Decree No. 11/2020/NĐ-CP dated January 20, 2020, of the Government stipulating administrative procedures under the domain of the State Treasury; Decree No. 123/2020/NĐ-CP dated October 19, 2020, of the Government stipulating invoices and vouchers; Decree No. 70/2025/NĐ-CP dated March 20, 2025, of the Government amending and supplementing certain articles of Decree No. 123/2020/NĐ-CP dated October 19, 2020, of the Government stipulating invoices and vouchers and Circular No. 32/2025/TT-BTC dated May 31, 2025, of the Minister of Finance guiding the implementation of certain articles of the Law on Tax Administration dated June 13, 2019, Decree No. 123/2020/NĐ-CP dated October 19, 2020, of the Government stipulating invoices and vouchers, Decree No. 70/2025/NĐ-CP dated March 20, 2025, amending and supplementing certain articles of Decree No. 123/2020/NĐ-CP.

5. In case the legal normative 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 implementation period, in case there are difficulties or obstacles, organizations and individuals are advised to promptly report to the Ministry of Finance for research and supplementary guidance./.