Circular No. 15/2025/TT-BTC stipulates the amount of fees, collection procedures, and payment of certification fees for obtaining a Professional Practice Certificate in Archives.

CIRCULAR

Regulations on the amount of collection, collection procedures, and payment of fees for issuing Professional Practice Certificates in Archives

Pursuant to the Law on Fees and Charges dated November 25, 2015;

Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to the Law on Archives dated June 21, 2024;

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; The Government shall provide detailed regulations and guidance on implementing 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 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; supplementing certain Articles of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government providing detailed regulations and guidance on implementing certain Articles of the Law on Fees and Charges; of the Government providing detailed regulations and guidance on implementing certain Articles of the Law on Fees and Charges;

Pursuant to Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration; 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 Law on Tax Administration;The Government shall provide detailed regulations on 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 providing detailed regulations on certain Articles of the Law on Tax Administration; of the Government providing detailed regulations on certain Articles of the Law on Tax Administration; The Government shall provide regulations on administrative procedures under the State Treasury sector;

Pursuant to Decree No. 11/2020/NĐ-CP dated January 20, 2020 of the Government stipulating administrative procedures under the State Treasury sector;The Government shall provide regulations on invoices and vouchers; Decree No. 70/2025/NĐ-CP dated March 20, 2025 of the Government amending and supplementing certain Articles of Decree

Pursuant to 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 provisions of Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government stipulating invoices and vouchers;The Government shall specify invoices and documents; Decree No. 70/2025/NĐ-CP dated October 20 No. 123/2020/NĐ-CP dated October 19, 2020 of the Government providing detailed regulations on invoices and vouchers. Pursuant to Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Finance; At the proposal of the Director of the Department of Management and Supervision of Tax Policies, the Minister of Finance issues this Circular stipulating the amount of collection, collection procedures, and payment of fees for issuing Professional Practice Certificates in Archives.

1. This Circular stipulates the amount of collection, collection procedures, and payment of fees for issuing Professional Practice Certificates in Archives.2. This Circular applies to fee payers; organizations collecting fees; other organizations and individuals related to the collection and payment of fees for issuing Professional Practice Certificates in Archives.

The fee payer as prescribed in this Circular is an individual when applying for issuance or reissuance of a Professional Practice Certificate in Archives according to the laws on archives. and Charges;

The competent state agency issuing or reissuing a Professional Practice Certificate in Archives according to the laws on archives is the organization collecting fees as prescribed in this Circular. The fee for issuing a Professional Practice Certificate in Archives is as follows:

Article 1. Scope of Regulation and Applicability

1. Issuance of a Professional Practice Certificate in Archives: VND 300,000 per certificate.

2. Reissuance of a Professional Practice Certificate in Archives: VND 200,000 per certificate.

Article 3. Fee Collecting Organizations

In cases where a Professional Practice Certificate in Archives is reissued due to errors of the state agency or changes in administrative boundaries as prescribed by the competent authority, there is no need to pay the fee for reissuance of the Professional Practice Certificate in Archives as stipulated in this Circular.

Article 4. Fee Collecting Organizations

1. The fee payer shall pay the fee when applying for issuance of a Professional Practice Certificate in Archives to the organization collecting fees according to the form prescribed in Circular No. 74/2022/TT-BTC dated December 22, 2022 of the Minister of Finance stipulating the forms, deadlines for collection, payment, and declaration of fees and charges within the jurisdiction of the Ministry of Finance.

Article 4. Fee Collection Amounts

2. The organization collecting fees shall remit 100% of the collected fees into the state budget according to the chapter and sub-item of the current state budget classification. The cost of covering the expenses for collecting fees shall be allocated from the state budget in the budget of the organization collecting fees according to the state budget expenditure regulations. The organization collecting fees shall declare, collect, and remit fees according to the provisions of Circular No. 74/2022/TT-BTC.

2. Other matters related to the collection, payment, receipt, and public disclosure of the collection procedures for fees not mentioned 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 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; Law on Tax Administration; Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration; 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 Law on Tax Administration; Decree No. 11/2020/NĐ-CP dated January 20, 2020 of the Government stipulating administrative procedures under the State Treasury sector; 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 provisions of Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government stipulating invoices and vouchers; and Circular No. 78/2021/TT-BTC dated September 17, 2021 of the Minister of Finance guiding the implementation of certain provisions of the Law on Tax Administration dated June 13, 2019, and Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government stipulating invoices and vouchers.

3. During the implementation process, if the relevant documents mentioned in this Circular are amended, supplemented, or replaced, they shall be implemented according to the new amended, supplemented, or replaced documents.

In cases where a Professional Practice Certificate for Archives is reissued due to errors of state agencies or changes in administrative boundaries as prescribed by competent authorities, no fee for reissuing the Professional Practice Certificate for Archives shall be required according to this Circular.

Article 5. Declaration, Collection, and Payment of Fees

1. The person paying the fee shall pay the fee when applying for issuance of the Professional Practice Certificate for Archives to the fee collection organization in accordance with the form prescribed in Circular No. 74/2022/TT-BTC dated December 22, 2022 of the Minister of Finance on forms, deadlines for collection, payment, and declaration of fees and charges within the scope of the Ministry of Finance's authority.

2. The fee collection organization shall remit 100% of the collected fee revenue into the state budget according to the current state budget classification. The cost expenses for fee collection shall be allocated from the budget of the fee collection organization in accordance with the state budget expenditure standards as prescribed by law. The fee collection organization shall declare, collect, and remit the fee in accordance with Circular No. 74/2022/TT-BTC.

Article 6. Implementation Provisions

Article 32. Responsibilities of Agencies

2. Other contents related to the collection, payment, receipt, and public disclosure of fee collection not mentioned in this Circular shall be implemented in accordance with the provisions of the following documents: Law on Fees and Charges; Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government providing detailed regulations and guidance on implementing 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 providing detailed regulations and guidance on implementing 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 providing detailed regulations on 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 providing detailed regulations on certain Articles of the Law on Tax Administration; Decree No. 11/2020/NĐ-CP dated January 20, 2020 of the Government providing detailed regulations on administrative procedures under the State Treasury sector; Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government providing detailed regulations on 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 providing detailed regulations on invoices and vouchers; and Circular No. 78/2021/TT-BTC dated September 17, 2021 of the Minister of Finance guiding the implementation of certain Articles of the Law on Tax Administration dated June 13, 2019, and Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government providing detailed regulations on invoices and vouchers.

3. During the implementation process, if the relevant documents mentioned in this Circular are amended, supplemented, or replaced, they shall be implemented according to the newly amended, supplemented, or replaced documents.

4. During the implementation period, if there are any difficulties, organizations and individuals are advised to promptly report them to the Ministry of Finance for research and supplementary guidance./.