Circular No. 104/2021/TT-BTC stipulates the levels of collection for various fees and charges from January 1, 2022 to June 30, 2022. The levels of collection have been adjusted downward compared to before for many types of fees and charges such as road usage fees, radio frequency usage fees, environmental protection and technical safety inspection certification fees for motor vehicles and specialized motorcycles... This Circular takes effect from January 1, 2022 to June 30, 2022.
Scope of application
This Circular applies to organizations and individuals related to the collection and payment of fees and charges as prescribed.
Key points
- The levels of collection for various fees and charges have been adjusted downward compared to before.
- Cases of exemption from payment of fees and charges will still be implemented according to the original Circular.
- This Circular takes effect from January 1, 2022 to June 30, 2022.
- In cases where passenger cars are transferred from non-commercial transport to commercial transport during the effective period of this Circular, the application date of the fee level prescribed in this Circular shall be calculated from the date when the passenger car is recorded in the Management and Inspection Program of the Vietnam Vehicle Registration Agency as a commercial passenger car.
- In cases where organizations and individuals have paid fees according to the fee levels prescribed in Circular No. 265/2016/TT-BTC for the period during which this Circular is effective, organizations and individuals will be credited with the difference between the fee levels prescribed in Circular No. 265/2016/TT-BTC and the fee levels prescribed in this Circular against the amount of fees due for the next payment period.
🌐 Social impact of this document
- Reducing the financial burden on organizations and individuals involved.
- Creating favorable conditions for the collection and payment of fees and charges.
❓ Frequently asked questions
When does Circular No. 104/2021/TT-BTC take effect?
This Circular takes effect from January 1, 2022 to June 30, 2022.
How are the levels of collection for fees and charges adjusted in this Circular?
The levels of collection for various fees and charges have been adjusted downward compared to before for many types of fees and charges.
What happens if fees were already paid at the old rate?
Organizations and individuals will be credited with the difference between the fee levels prescribed in Circular No. 265/2016/TT-BTC and the fee levels prescribed in this Circular against the amount of fees due for the next payment period.
Which documents does this Circular replace?
This Circular replaces the original Circulars and any subsequent Circulars amending, supplementing, or replacing them (if any) as referenced in the above table.
Full text
MINISTRY OF FINANCE
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
Number: 120/2021/TT-BTC
Hanoi, December 24, 2021
CIRCULAR
Regulations on the level of collection for certain fees and charges to support and resolve difficulties for those affected by the COVID-19 pandemic
To implement Resolution No. 63/NQ-CP dated June 29, 2021 of the Government on key tasks and solutions to promote economic growth, disburse public investment capital, and sustainably export in the last months of 2021 and the first months of 2022; and the directive of the Prime Minister in Circular No. 8374/VPCP-KTTH dated November 15, 2021 regarding the review and reduction of fees and charges to resolve difficulties for those affected by the COVID-19 pandemic;
Pursuant to the Law on Fees and Charges dated November 25, 2015;
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;
The Minister of Finance issues this Circular regulating the level of collection for certain fees and charges to support and resolve difficulties for those affected by the COVID-19 pandemic.
At the proposal of the Director of the Department of Tax Policy,
Article 1. Level of collection for certain fees and charges to support and resolve difficulties for those affected by the COVID-19 pandemic
1. From January 1, 2022 to June 30, 2022, the level of collection for certain fees and charges shall be as follows:
Name of fee or charge
|
Serial number |
Fee for exploitation and use of environmental data |
Rate of Collection |
|
1 |
At 70% of the fee level prescribed in the Table of Fee Levels for Exploitation and Use of Environmental Data issued together with Circular No. 22/2020/TT-BTC dated April 10, 2020 of the Minister of Finance on the levels of collection, payment procedures, management, and use of fees for exploitation and use of environmental data. |
a) Fee for the establishment and operation of non-bank financial organizations |
|
Serial number |
Fee for exploitation and use of environmental data |
Rate of Collection |
|
2 |
a) Charge for issuing a license for establishment and operation of a bank |
Fee for issuing certificates of construction business capability to organizations |
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Fee for issuing certificates of construction business practice to individuals |
Fifty percent of the level of collection of the charge prescribed at point b, Section 1, Table of charge collection levels in Clause 1, Article 4 of Circular No. 150/2016/TT-BTC. |
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3 |
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At 50% of the fee level prescribed in Item 1 of the Table of Fee Levels for Project Investment Construction Appraisal and Design Basis Appraisal issued together with Circular No. 209/2016/TT-BTC dated November 10, 2016 of the Minister of Finance on the levels of collection, payment procedures, management, and use of fees for project investment construction appraisal and design basis appraisal. |
|
4 |
b) Fee for design basis appraisal |
At 50% of the fee level prescribed in Item 2 of the Table of Fee Levels for Project Investment Construction Appraisal and Design Basis Appraisal issued together with Circular No. 209/2016/TT-BTC. |
|
Fee for technical design appraisal |
Fee for construction budget appraisal |
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5 |
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Fee for exploration, exploitation, and utilization of water resources permit appraisal; underground water drilling profession |
|
Serial number |
Fee for exploitation and use of environmental data |
Rate of Collection |
|
6 |
a) Fee for assessing the issuance of International Travel Agency Business License, Domestic Travel Agency Business License |
At 80% of the fee level prescribed in the Table of Fee Levels for Exploration, Exploitation, Utilization of Water Resources Permit Appraisal, Underground Water Drilling Profession, and Wastewater Discharge into Water Sources issued together with Circular No. 270/2016/TT-BTC dated November 14, 2016 of the Minister of Finance on the levels of collection, payment procedures, management, and use of fees for exploration, exploitation, utilization of water resources permit appraisal, wastewater discharge into water sources, and underground water drilling profession conducted by central agencies. |
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b) Fee for assessing the issuance of Tour Guide Card |
At fifty percent of the fee level prescribed in Clause 2, Article 4 of Circular No. 33/2018/TT-BTC. |
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7 |
Fee for exploitation and use of meteorological and hydrological information and data |
At 70% of the fee level prescribed in the Table of Fee Levels for Exploitation and Use of Meteorological and Hydrological Information and Data issued together with Circular No. 197/2016/TT-BTC dated November 8, 2016 of the Minister of Finance on the levels of collection, payment procedures, management, and use of fees for exploitation and use of meteorological and hydrological information and data. |
|
8 |
At 50% of the fee and charge levels prescribed in the Table of Fee and Charge Levels in the Securities Sector issued together with Circular No. 272/2016/TT-BTC dated November 14, 2016 of the Minister of Finance on the levels of collection, payment procedures, management, and use of fees and charges in the securities sector. |
b) Fee for issuance of new, replacement, or reissue of securities business practice certificates (certificates) for individuals practicing securities at securities companies, fund management companies, and investment securities companies |
|
9 |
a) Fees and charges in the securities sector (excluding the two fees and charges prescribed in Points b and c below). |
Apply the fee level prescribed in Item 20, Part I of the Table of Fee and Charge Levels in the Securities Sector issued together with Circular No. 272/2016/TT-BTC. |
|
Serial number |
Fee for exploitation and use of environmental data |
Rate of Collection |
|
Apply the fee level prescribed in Item 2, Part II of the Table of Fee and Charge Levels in the Securities Sector issued together with Circular No. 272/2016/TT-BTC. |
At 50% of the fee level prescribed in Clause 1 of |
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|
c) Fees for supervising securities activities. |
Circular No. 214/2016/TT-BTC dated November 10, 2016 of the Minister of Finance on the levels of collection, payment procedures, management, and use of fees for content material non-business appraisal to issue publication permits, importation of non-business publication permits, and registration of non-business publication imports for business. |
|
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10 |
a) Fee for reviewing non-commercial content materials to issue publication permits |
b) Fee for importation of non-business publications permit4At 50% of the charge level prescribed in Clause 2, Article 4 of Circular No. 214/2016/TT-BTC. |
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b) Stamp duty for issuing import permits for publications not for business purposes |
At fifty percent of the stamp duty collection level prescribed in Clause 2, Article 4 of Circular No. 214/2016/TT-BTC. |
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|
c) Registration fee for importing publications for commercial purposes |
At fifty percent of the fee collection level prescribed in Clause 3, Article 4 of Circular No. 214/2016/TT-BTC. |
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11 |
a) Fees for reviewing the business of goods and services with restricted trade in the commercial sector; fees for reviewing the business of goods and services subject to conditions in the commercial sector for business subjects that are organizations or enterprises; fees for reviewing the business of goods and services subject to conditions in the commercial sector for business subjects that are individual households or individuals |
|
Serial number |
Fee for exploitation and use of environmental data |
Rate of Collection |
|
a.l) In central city areas and city, town areas directly under provinces a.2) In other areas |
At fifty percent of the fee collection level prescribed in points a, b, and c, Clause 1, Article 4 of Circular No. 168/2016/TT-BTC dated October 26, 2016, issued by the Minister of Finance, stipulating the fee collection levels, payment procedures, submission, management, and utilization of fees for reviewing the business of goods and services with restricted trade; goods and services subject to conditions in the commercial sector, and license fees for establishing commodity trading exchanges. At fifty percent of the corresponding fee collection level prescribed in point a.1 of item number 11. |
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b) License fees for establishing commodity trading exchanges |
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b.l) In central city areas and city, town areas directly under provinces b.2) In other areas |
At fifty percent of the fee collection level prescribed in point d, Clause 1, Article 4 of Circular No. 168/2016/TT-BTC. At fifty percent of the corresponding fee collection level prescribed in point b.1 of item number 11. |
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12 |
Fee for registering (confirming) the use of foreign barcode numbers |
At fifty percent of the fee collection level prescribed in Clause 2, Article 4 of Circular No. 232/2016/TT-BTC dated November 11, 2016, issued by the Minister of Finance, stipulating the fee collection levels, payment procedures, submission, management, and utilization of fees for obtaining barcode numbers. |
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13 |
Industrial property registration fee |
At fifty percent of the fee collection level prescribed in Section A of the Fee and Charge Schedule for Industrial Property attached to Circular No. 263/2016/TT-BTC dated November 14, 2016, issued by the Minister of Finance, stipulating the fee collection levels, payment procedures, submission, management, and utilization of fees and charges for industrial property. |
|
14 |
Fee for concession to operate airports |
At ninety percent of the fee collection level prescribed in Article 4 of Circular No. 247/2016/TT-BTC dated November 11, 2016, issued by the Minister of Finance, stipulating the fee collection levels, payment procedures, submission, management, and utilization of fees for port airport exploitation rights. |
|
Serial number |
Fee for exploitation and use of environmental data |
Rate of Collection |
|
15 |
a) Charge for entering and exiting airports for foreign flights to Vietnamese Airports |
At ninety percent of the fee collection level prescribed in Clause 1, Article 4 of Circular No. 194/2016/TT-BTC dated November 8, 2016, issued by the Minister of Finance, stipulating the fee collection levels, payment procedures, submission, and management of customs fees and entry and exit port fees at airports for foreign flights arriving at Vietnamese airports. |
|
Customs fee for foreign flights arriving at Vietnamese airports |
At 90% of the fee collection level prescribed in Clause 2, Article 4 of Circular No. 194/2016/TT-BTC. |
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16 |
a) Fees for reviewing and issuing certificates, licenses, and certification documents in civil aviation activities; fees for issuing permits to enter and leave restricted areas at airports (excluding items listed in numbers 4.1, 42, 4.3, 4.4, 4.5.1, 5, and 6 in Section VI Part A of the Fee and Charge Schedule applicable to the aviation sector, as stipulated in Section VI Part A of the Fee and Charge Schedule in the aviation sector attached to Circular No. 193/2016/TT-BTC). |
At eighty percent of the fee collection level prescribed in Section VI Part A of the Fee and Charge Schedule in the aviation sector attached to Circular No. 193/2016/TT-BTC dated November 8, 2016, issued by the Minister of Finance, stipulating the fee collection levels, payment procedures, submission, management, and utilization of fees and charges in the aviation sector. |
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b) Registration fees for security transactions involving aircraft (excluding the content collected in item number 4 in Section VIII Part A of the Fee and Charge Schedule applicable to the aviation sector, as stipulated in Section VIII Part A of the Fee and Charge Schedule in the aviation sector attached to Circular No. 193/2016/TT-BTC). |
At eighty percent of the fee collection level prescribed in Section VIII Part A of the Fee and Charge Schedule in the aviation sector attached to Circular No. 193/2016/TT-BTC. |
|
|
17 |
a) Security interest registration fees. |
At eighty percent of the fee collection level prescribed in points a, b, and d, Section 1 of the Fee Schedule at Article 4 of Circular No. 202/2016/TT-BTC dated November 9, 2016, issued by the Minister of Finance, stipulating the fee collection levels, payment procedures, submission, management, and utilization of fees in the registration sector. |
|
Serial number |
Fee for exploitation and use of environmental data |
Rate of Collection |
|
g) Security transaction registration fees; and at eighty percent of the fee collection level prescribed in points c and đ, Section 1 of the Fee Schedule at Article 1 of Circular No. 113/2017/TT-BTC dated October 20, 2017, issued by the Minister of Finance, amending and supplementing certain provisions of Circular No. 202/2016/TT-BTC. |
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b) Fees for providing information on security transactions involving movable assets (excluding aircraft), ships |
Equal to 80% of the fee level prescribed in Section 2 Fee Schedule at Article 4 Circular No. 202/2016/TT-BTC. |
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18 |
Fee for reviewing conditions for conducting business in technical safety inspection activities; occupational safety and health training |
At seventy percent of the fee collection level prescribed in Article 1 of Circular No. 110/2017/TT-BTC dated October 20, 2017, issued by the Minister of Finance, amending and supplementing the Fee Schedule for reviewing business conditions in technical safety inspection activities; occupational safety and health training activities attached to Circular No. 245/2016/TT-BTC dated November 11, 2016, issued by the Minister of Finance, stipulating the fee collection levels, payment procedures, submission, management, and utilization of fees for reviewing business conditions in technical safety inspection activities; occupational safety and health training activities. |
|
19 |
a) Registration fee for operating activities sending workers to work abroad for a limited time |
At fifty percent of the fee collection level prescribed in Section 1 of the Fee Collection Schedule at Article 4 of Circular No. 259/2016/TT-BTC dated November 11, 2016, issued by the Minister of Finance, stipulating the fee collection levels, payment procedures, submission, management, and utilization of verification fees for documents and materials, and license fees for operating permits to send workers abroad for a limited period. |
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b) Fee for verifying documents and materials upon request of domestic organizations and individuals |
At 50% of the fee collection level prescribed in Section 3 of the Table of Fees in Article 4 of Circular No. 259/2016/TT-BTC. |
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20 |
a) Fee for issuing certificates of protection and registering contracts for the transfer of industrial property rights |
At fifty percent of the fee collection level prescribed in point 1, Section I of the Fee and Charge Schedule in the crop cultivation and forestry seedling sector attached to Circular No. 207/2016/TT-BTC dated November 9, 2016, issued by the Minister of Finance, stipulating the fee collection levels, payment procedures, submission, management, and utilization of fees and charges in the crop cultivation and forestry seedling sector. |
|
Serial number |
Fee for exploitation and use of environmental data |
Rate of Collection |
|
In the crop cultivation and forestry seedling sector. |
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b) Fee for filing applications to protect intellectual property rights |
At fifty percent of the fee collection level prescribed in point 2, Section I of the Fee and Charge Schedule in the crop cultivation and forestry seedling sector attached to Circular No. 207/2016/TT-BTC. |
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c) Fee for issuing certificates of practice in representing industrial property rights, publishing, and registering representatives of industrial property rights |
At fifty percent of the fee collection level prescribed in point 3, Section I of the Fee and Charge Schedule in the crop cultivation and forestry seedling sector attached to Circular No. 207/2016/TT-BTC. |
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d) Plant variety protection fees: d.l) Maintaining the validity of plant variety protection certificates: From year 1 to year 3; from year 4 to year 6; from year 7 to year 9 d.2) Maintaining the validity of plant variety protection certificates: From year 10 to year 15; from year 16 to the end of the certificate's validity period |
Equal to 80% of the corresponding fee level prescribed in point 3 Section III Fee, Charge Schedule in the field of crop production and forest tree seedling issued together with Circular No. 207/2016/TT-BTC. d.2) Maintaining the validity of plant variety protection certificates: From year 10 to year 15; from year 16 to the end of the certificate's validity period |
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21 |
Service fee for issuing Passport, Travel Document, Exit Permit, AB Stamp |
At eighty percent of the fee collection level prescribed in Section I of the Fee and Charge Schedule attached to Circular No. 25/2021/TT-BTC dated April 7, 2021, issued by the Minister of Finance, stipulating the fee collection levels, payment procedures, submission, management, and utilization of fees and charges in the sectors of departure, entry, transit, and residence in Vietnam. |
|
22 |
a) Service fee for issuing Fireworks Management Permit |
At eighty percent of the fee collection level prescribed in Section III of the Fee Collection Schedule under Article 1 of Circular No. 23/2019/TT-BTC dated April 19, 2019, issued by the Minister of Finance to amend and supplement some articles of Circular No. 218/2016/TT-BTC dated November 10, 2016, issued by the Minister of Finance, concerning the fee collection levels, payment procedures, management, and utilization of fees for condition assessment in the field of security; examination fees for issuing certificates of security guard skills; license fees for managing fireworks; and license fees for managing weapons, explosives, and support tools. |
|
Serial number |
Fee for exploitation and use of environmental data |
Rate of Collection |
|
b) License fees for managing weapons, explosives, and support tools |
At eighty percent of the service fee level prescribed in Section IV of the Fee Schedule at Article 1 of Circular No. 23/2019/TT-BTC. |
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23 |
a) Fee for resolving independent requests of interested parties |
At fifty percent of the fee collection level prescribed at point a, Clause 2, Article 4 of Circular No. 58/2020/TT-BTC dated June 12, 2020, issued by the Minister of Finance, concerning the fee collection levels, payment procedures, management, and utilization of fees for handling competition cases. |
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b) Fee for assessing exemption claims in competition case resolution |
At fifty percent of the fee level prescribed in point b, Clause 2, Article 4 of Circular No. 58/2020/TT-BTC. |
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24 |
Fire Prevention and Fighting Equipment Inspection Fee |
At fifty percent of the fee collection level prescribed in the Fire Prevention and Fighting Equipment Inspection Fee Table attached to Circular No. 02/2021/TT-BTC dated January 8, 2021, issued by the Minister of Finance, concerning the fee collection levels, payment procedures, management, and utilization of fees for inspecting fire prevention and fighting equipment. |
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25 |
Fee for reviewing and approving fire prevention and firefighting design |
At fifty percent of the fee collection level calculated according to Article 5 and the Fire Prevention and Fighting Design Approval Review Fee Rate Schedule attached to Circular No. 258/2016/TT-BTC dated November 11, 2016, issued by the Minister of Finance, concerning the fee collection levels, payment procedures, management, and utilization of fees for reviewing and approving fire prevention and fighting designs. |
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26 |
Service fee for issuing Citizen Identity Card |
At fifty percent of the registration fee level prescribed in Article 4 of Circular No. 59/2019/TT-BTC dated August 30, 2019, of the Minister of Finance stipulating the collection, payment, and management of citizen identification card issuance registration fees. |
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27 |
Fees in the healthcare sector. |
At seventy percent of the fee collection level prescribed in Article 1 of Circular No. 11/2020/TT-BTC dated February 20, 2020, issued by the Minister of Finance, amending and supplementing some articles of Circular No. 278/2016/TT-BTC dated November 14, 2016, issued by the Minister of Finance, concerning the fee collection levels, payment procedures, management, and utilization of fees in the health sector; and at seventy percent of the fee collection level |
|
Serial number |
Fee for exploitation and use of environmental data |
Rate of Collection |
|
prescribed in Section II; Section III; points 2, 3, 5, 6, 7, 8, 9 of Section IV; and Section V of the Health Sector Fee Collection Schedule attached to Circular No. 278/2016/TT-BTC. |
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28 |
Road usage fees collected from: |
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a) Passenger-carrying commercial vehicles operated by transportation businesses, transportation cooperatives, and individual transport operators a.l) Passenger-carrying commercial vehicles (passenger cars, various types of public passenger buses) a.2) Trucks, specialized vehicles, tractor units |
At seventy percent of the fee collection level prescribed at points 1, 2, 3, 4, 5 of Section 1 of Appendix I of the Road Usage Fee Collection Schedule attached to Circular No. 70/2021/TT-BTC dated August 12, 2021, issued by the Minister of Finance, concerning the fee collection levels, payment procedures, exemptions, management, and utilization of road usage fees. At ninety percent of the fee collection level prescribed at points 2, 3, 4, 5, 6, 7, 8 of Section 1 of the Road Usage Fee Collection Schedule attached to Circular No. 70/2021/TT-BTC. |
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b) Driving training vehicles and driving test vehicles (excluding vehicles exempted from fees as prescribed at point d, Clause 2, Article 2 of Circular No. 70/2021/TT-BTC) of driving schools and driving test centers |
At seventy percent of the fee collection level prescribed in Section 1 of the Road Usage Fee Collection Schedule attached to Circular No. 70/2021/TT-BTC. |
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29 |
Food Safety Work Fee |
At ninety percent of the fee collection level prescribed in the Food Safety Work Fee Table attached to Circular No. 67/2021/TT-BTC dated August 5, 2021, issued by the Minister of Finance, concerning the fee collection levels, payment procedures, management, and utilization of fees in food safety work. |
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30 |
Fees for conditional business operation review in the field of feed, environmental treatment products used in breeding |
At ninety percent of the fee collection level prescribed at point 3 of Section II of the Fee and License Fee Table in the field of aquatic farming material quality management attached to Circular No. 284/2016/TT- |
|
Serial number |
Fee for exploitation and use of environmental data |
Rate of Collection |
|
fisheries |
BTC dated November 14, 2016, issued by the Minister of Finance, concerning the fee collection levels, payment procedures, management, and utilization of fees and license fees in the field of aquatic farming material quality management. |
|
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31 |
Fee for using railway infrastructure |
At fifty percent of the fee level prescribed in Article 3 of Circular No. 295/2016/TT-BTC dated November 15, 2016, issued by the Minister of Finance, concerning the fee collection levels, payment procedures, and submission of fees for using railway infrastructure. |
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32 |
Fees for reviewing applications for licenses to operate civil cryptography products and services, certificates of compliance for civil cryptography products, and certificates of conformity for civil cryptography products |
At eighty percent of the fee collection level prescribed in Section I and Section II of the Fee and License Fee Table attached to Circular No. 249/2016/TT-BTC dated November 11, 2016, issued by the Minister of Finance, concerning the fee collection levels, payment procedures, submission, management, and utilization of fees for reviewing applications for licenses to operate civil cryptography products and services, certificates of compliance for civil cryptography products, certificates of conformity for civil cryptography products, and license fees for importing civil cryptography products. |
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33 |
Livestock Production Fee |
At fifty percent of the fee collection level prescribed in the Livestock Industry Fee Collection Schedule attached to Circular No. 24/2021/TT-BTC dated March 31, 2021, issued by the Minister of Finance, concerning the fee collection levels, payment procedures, management, and utilization of fees in the livestock industry. |
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34 |
a) Service fee for issuing Animal Quarantine Certificate, Animal Product Quarantine Certificate on land, Aquatic Product Quarantine Certificate for import, transit, temporary import for re-export (including bonded warehouses), transfer between ports |
At fifty percent of the fee collection level prescribed at point 1 of Section I of the Veterinary Work Fee and License Fee Table attached to Circular No. 101/2020/TT-BTC dated November 23, 2020, issued by the Minister of Finance, concerning the fee collection levels, payment procedures, management, and utilization of fees and license fees in veterinary work. |
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b) Service fee for issuing Veterinary Practice Certificate |
At fifty percent of the registration fee level prescribed in Point 2 of Section I of the Veterinary Work Fee and Registration Fee Schedule issued together with Circular No. 101/2020/TT-BTC. |
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|
c) Animal Quarantine Fee (clinical examination of poultry) |
At fifty percent of the fee collection level prescribed at point 1.4 of Section m of the Veterinary Work Fee and License Fee Table attached to Circular No. 101/2020/TT-BTC. |
|
Serial number |
Fee for exploitation and use of environmental data |
Rate of Collection |
|
35 |
Fee for issuing certificates of technical safety inspection and environmental protection for motor vehicles and special-purpose vehicles. |
At fifty percent of the fee collection level prescribed at point 4 of the License Fee Collection Schedule attached to Circular No. 199/2016/TT-BTC dated November 8, 2016, issued by the Minister of Finance, concerning the fee collection levels, payment procedures, submission, and management of license fees for issuing certificates of quality assurance and technical safety for machines, equipment, and transportation means with strict safety requirements. |
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36 |
Radio frequency usage fees for terrestrial mobile services (dedicated terrestrial mobile messaging networks and dedicated terrestrial mobile networks using frequencies within terrestrial mobile services, terrestrial mobile trunking networks) |
At eighty percent of the fee level prescribed in point 3.1, point 3.2, clause 3, Section II, Part B, Table of Fee Levels for Issuing Radio Frequency Usage Licenses and Radio Frequency Usage Fees issued together with Circular No. 265/2016/TT-BTC dated November 14, 2016, by the Minister of Finance, which stipulates the collection levels, procedures for payment, management, and utilization of fees for issuing radio frequency usage licenses and radio frequency usage fees. |
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37 |
Fee for reporting inland waterways |
At fifty percent of the fee level prescribed in point 3, clause 1, Article 4, Circular No. 248/2016/TT-BTC dated November 11, 2016, by the Minister of Finance, which stipulates the collection levels, procedures for payment, management, and utilization of fees and charges applicable at inland waterway ports and wharfs. |
a) For the road usage fee prescribed in Item 28 of the aforementioned Table:
In the case where an automobile is transferred from non-commercial transportation to commercial transportation during the effective period of this Circular, the application date of the fee level prescribed in this Circular shall be calculated from the date when the automobile is recorded in the Vehicle Inspection Management Program of the Vietnam Vehicle Inspection Bureau as a commercial vehicle.
In the case where an automobile has already paid the fee according to the fee level prescribed in Circular No. 70/2021/TT-BTC for the effective period of this Circular, the owner of the vehicle will be credited the difference between the fee level prescribed in Circular No. 70/2021/TT-BTC and the fee level prescribed in this Circular towards the next fee payment cycle. The inspection unit is responsible for crediting the fee difference to the owner of the vehicle in the next payment cycle.
b) For the radio frequency usage fee prescribed in Item 36 of the aforementioned Table: In the case where organizations or individuals have paid the fee according to the fee level prescribed in
Circular No. 265/2016/TT-BTC for the effective period of this Circular, organizations or individuals will be credited the difference between the fee level prescribed in Circular No. 265/2016/TT-BTC and the fee level prescribed in this Circular towards the next fee payment period. The fee collection organization is responsible for crediting the fee difference to organizations or individuals in the next payment period.
c) The Circulars referred to in the aforementioned Table are collectively called the Original Circulars.
2. From July 1, 2022 onwards, the collection levels of the various fees and charges prescribed in the aforementioned Table shall be implemented according to the provisions of the Original Circulars and any subsequent amendments, supplements, or replacements thereof (if any).
3. Apart from the collection levels of the various fees and charges prescribed in the aforementioned Table, the contents regarding: scope of regulation, subjects subject to the regulations; fee collection organizations; fee payers; cases exempted from paying fees; declaration and payment of fees; collection levels of the various fees and charges; management and utilization of fees; revenue receipts, publicizing fee collection regulations, and other related matters not specified in this Circular shall be implemented according to the provisions of the Original Circulars, the Law on Tax Administration, and Decree No. 126/2020/NĐ-CP dated October 19, 2020, of the Government detailing certain provisions of the Law on Tax Administration.
Article 2. Effective Date
1. This Circular takes effect from January 1, 2022 until June 30, 2022.
2. In cases where legal normative documents referred to 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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To be sent to: Office of the General Secretary; National Assembly's Office: President's Office; Supreme People's Procuracy; Central Agencies of Mass Organizations; State Audit Agency; Ministries, agencies equivalent to ministries, government agencies; Vietnam Fatherland Front Central Committee: Central Agencies of Mass Organizations; Provincial People's Committees, Departments of Finance, Taxation Bureaus, State Treasury of the Central Provinces and Cities; Ministry of Finance Electronic Portal; Government Electronic Information Portal; Department of Legal Normative Documents Inspection (Ministry of Justice); Government Electronic Portal; Ministry of Finance Electronic Information Portal; To be filed: VT, CST (CST5). |
DEPUTY MINISTER DEPUTY MINISTER (Signed) Vu Thi Mai |
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