Circular No. 114/2017/TT-BTC Amending and Supplementing the Table of Fee Levels in the Field of Pharmaceuticals and Cosmetics issued together with Circular No. 277/2016/TT-BTC dated November 14, 2016, of the Minister of Finance regarding fee levels, collection, payment, management, and use in the field of pharmaceuticals and cosmetics.

This circular amends and supplements the Table of Fee Levels in the Field of Pharmaceuticals and Cosmetics issued together with Circular No. 277/2016/TT-BTC of the Ministry of Finance. Notably, it adjusts the fee levels for reviewing and confirming information content and advertising for pharmaceuticals and cosmetics and abolishes certain specific fees.

Document No.114/2017/TT-BTC
Document typeCircular
Issuing authorityMinistry of Finance
Signed byVũ Thị Mai — Thứ trưởng Bộ Tài chính
Updated17/06/2026
FieldUncategorized
Issued date24/10/2017
Effective date11/12/2017
Expiry date01/08/2023
StatusExpired
✦ Smart summary

This circular amends and supplements the Table of Fee Levels in the Field of Pharmaceuticals and Cosmetics issued together with Circular No. 277/2016/TT-BTC of the Ministry of Finance. Notably, it adjusts the fee levels for reviewing and confirming information content and advertising for pharmaceuticals and cosmetics and abolishes certain specific fees.

Scope of application

Persons paying fees in the field of pharmaceuticals and cosmetics

Key points

  • Pharmaceutical and cosmetic enterprises → must pay a review and confirmation fee for information content and advertising for medicines and cosmetics at 1,600,000 VND per file (Article 1)
  • Certain specific fees are abolished as provided in Article 2
  • This circular does not apply to fees collected before the date this circular takes effect (Article 3)
  • This circular takes effect from December 11, 2017
  • Organizations and individuals may reflect difficulties encountered during implementation for the Ministry of Finance to study and resolve

🌐 Social impact of this document

  • Reduces financial burden on pharmaceutical and cosmetic enterprises by not having to pay certain specific fees
  • Increases costs for enterprises in paying review and confirmation fees for information content and advertising for medicines and cosmetics

❓ Frequently asked questions

Must a pharmaceutical manufacturing enterprise pay the fee for reviewing and confirming information content and advertising?

Yes, the fee is 1,600,000 VND per file (Article 1)

Which fees are abolished under this circular?

This circular abolishes Point 4 of Part I and Point 12 of Part II of the Table of Fee Levels in the Field of Pharmaceuticals and Cosmetics (Article 2)

When does this circular take effect?

December 11, 2017

Full text

CIRCULAR

AMENDING AND ADDING FEE CHARGES IN THE PHARMACEUTICALS AND COSMETICS SECTORISSUED WITH CIRCULAR NO. 277/2016/TT-BTC DATED NOVEMBER 14, 2016 OF THE MINISTRY OF FINANCE ON FEE CHARGES, COLLECTION REGIMES, PAYMENT, MANAGEMENT AND USE IN THE PHARMACEUTICALS AND COSMETICS SECTOR

-----------------------------------------

 

BASED ON THE LAW ON FEES AND USE FEES DATED NOVEMBER 25, 2015;

BASED ON DECREE NO. 120/2016/NĐ-CP DATED AUGUST 23, 2016 OF THE GOVERNMENT PROVIDING GUIDELINES FOR IMPLEMENTATION AND DETAILING CERTAIN PROVISIONS OF THE LAW ON FEES AND USE FEES;

BASED ON DECREE NO. 87/2017/NĐ-CP DATED JULY 26, 2017 OF THE GOVERNMENT PROVIDING FUNCTIONALITY, TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;

IMPLEMENTING RESOLUTION NO. 75/NQ-CP DATED AUGUST 9, 2017 OF THE GOVERNMENT ON THE REGULAR MEETING OF THE COUNCIL OF MINISTERS IN JULY 2017;

PURSUANT TO THE PROPOSAL OF THE DIRECTOR OF THE DEPARTMENT OF TAX POLICY;

THE MINISTER OF FINANCE ISSUES THIS CIRCULAR AMENDING AND ADDING FEE CHARGES IN THE PHARMACEUTICALS AND COSMETICS SECTOR ISSUED WITH CIRCULAR NO. 277/2016/TT-BTC DATED NOVEMBER 14, 2016 OF THE MINISTER OF FINANCE ON FEE CHARGES, COLLECTION REGIMES, PAYMENT, MANAGEMENT AND USE IN THE PHARMACEUTICALS AND COSMETICS SECTOR.

ARTICLE 1. AMEND AND ADD POINT 1 PART I OF THE LIST OF FEE CHARGES IN THE PHARMACEUTICALS AND COSMETICS SECTOR ISSUED WITH CIRCULAR NO. 277/2016/TT-BTC DATED NOVEMBER 14, 2016 OF THE MINISTER OF FINANCE AS FOLLOWS:

STT

NAME OF FEE

UNIT OF MEASUREMENT

AMOUNT CHARGED

(THOUSAND DONG)

I

FEES FOR REVIEW AND ISSUE LICENSES, IMPORTATION, CONFIRMATION, ANNOUNCEMENT IN THE PHARMACEUTICALS AND COSMETICS SECTOR

 

 

1

REVIEW AND CONFIRM CONTENT INFORMATION AND ADVERTISEMENT OF MEDICINES AND COSMETICS

APPLICATION FORM

1.600

ARTICLE 2.ABOLISH POINT 4 PART I, POINT 12 PART II OF THE LIST OF FEE CHARGES IN THE PHARMACEUTICALS AND COSMETICS SECTOR ISSUED WITH CIRCULAR NO. 277/2016/TT-BTC DATED NOVEMBER 14, 2016 OF THE MINISTER OF FINANCE.

ARTICLE 3. IMPLEMENTATION PROVISIONS

1. THIS CIRCULAR SHALL TAKE EFFECT FROM DECEMBER 11, 2017.

2. DURING THE COURSE OF IMPLEMENTATION, IF THERE ARE ANY ISSUES, ORGANIZATIONS AND INDIVIDUALS SHOULD PROMPTLY REPORT TO THE MINISTRY OF FINANCE FOR STUDY AND RESOLUTION./.

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114/2017/TT-BTC
Circular No. 114/2017/TT-BTC Amending and Supplementing the Table of Fee Levels in the Field of Pharmaceuticals and Cosmetics issued together with Circular No. 277/2016/TT-BTC dated November 14, 2016, of the Minister of Finance regarding fee levels, collection, payment, management, and use in the field of pharmaceuticals and cosmetics.
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