Circular No. 153/2025/TT-BTC stipulates the rates of collection, the system of collection, payment of certain fees and charges in the fields of culture, sports, and tourism.

CIRCULAR

Prescribing the rates of collection, the system of collection and payment for certain fees and charges in the fields of culture, sports, and tourism

field of culture, sports, and tourism

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

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

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

Pursuant to Government Decree No. 362/2025/NĐ-CP dated December 31, 2025 prescribing detailed provisions and measures to organize and guide the implementation of the Law on Fees and Charges;

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

Pursuant to Government Decree No. 11/2020/NĐ-CP dated January 20, 2020 prescribing procedures for administrative activities under the domain of the State Treasury;

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

Pursuant to Government Decree No. 29/2025/NĐ-CP dated February 24, 2025 prescribing functions, tasks, powers, and organizational structure of the Ministry of Finance, amended and supplemented by Government Decree No. 166/2025/NĐ-CP;

On the proposal of the Director of the Department of Management and Supervision of Tax, Fee, and Charge Policies;

The Minister of Finance promulgates this Circular prescribing the rates of collection, the system of collection and payment for certain fees and charges in the fields of culture, sports, and tourism.

Article 1. Scope of Regulation and Applicability

1. This Circular prescribes the rates of collection, the system of collection and payment for certain fees and charges in the fields of culture, sports, and tourism, including:

a) Fees for script review and film classification (fees for script review and fees for review and classification of films).

b) Fees for review of licenses for cooperation and joint production of films and provision of film production services to foreign organizations and individuals.

c) Fees for review of artistic performance programs; fees for review of program content on tapes, discs, software, and other materials.

d) Fees for the right to provide pay television services.

đ) Fees for review of licenses for international travel agency services and domestic travel agency services.

e) Fees for review of issuance of tour guide cards.

g) Fees for review and recognition of accommodation facilities' grades and other tourism service business facilities meeting standards for serving tourists (fees for review and recognition of accommodation facilities' grades and fees for review and recognition of other tourism service business facilities meeting standards for serving tourists).

h) Stamp duty for establishment of branches and representative offices of foreign organizations in Vietnam (stamp duty for establishment of branches and representative offices of foreign film organizations in Vietnam; stamp duty for establishment of representative offices in Vietnam of foreign travel agencies).

i) Stamp duty for issuance and affixing of control stamps on tapes, discs with programs (stamp duty for issuance and affixing of control stamps on tapes, discs with programs in the field of cinema).

k) Stamp duty for issuance of certificates for registration of foreign program channels on pay television.

2. This Circular applies to: fee and charge payers; organizations collecting fees and charges; state agencies, organizations, and other individuals related to the collection and payment of fees and charges.

Article 2. Fee and Charge Payers

1. Individuals and organizations paying fees in the fields of culture, sports, and tourism as prescribed in this Circular include:

a) Organizations and individuals when submitting applications for script review must pay fees for script review.

b) Organizations and individuals when submitting applications for review and classification of films must pay fees for review and classification of films.

c) Organizations and individuals when submitting applications for licenses for cooperation and joint production of films and provision of film production services to foreign organizations and individuals must pay fees for review of licenses for cooperation and joint production of films and provision of film production services to foreign organizations and individuals.

d) Organizations and individuals when submitting applications for review of artistic performance programs must pay fees for review of artistic performance programs.

đ) Organizations and individuals when submitting applications for review of program content on tapes, discs, software, and other materials must pay fees for review of program content on tapes, discs, software, and other materials.

e) Organizations when submitting applications for licenses to provide pay television services must pay fees for the right to provide pay television services.

g) Organizations when submitting applications for licenses for international travel agency services and domestic travel agency services must pay fees for review of licenses for international travel agency services and domestic travel agency services.

h) Individuals when submitting applications for tour guide cards must pay fees for review of issuance of tour guide cards.

Organizations and individuals operating accommodation services and other tourism services in Vietnam when submitting applications for recognition of accommodation facilities' grades and other tourism service business facilities meeting standards for serving tourists must pay fees for review and recognition of accommodation facilities' grades and fees for review and recognition of other tourism service business facilities meeting standards for serving tourists.

2. Individuals and organizations paying stamp duties in the fields of culture, sports, and tourism as prescribed in this Circular include:

a) Organizations and individuals when submitting applications for establishment of branches and representative offices of foreign film organizations in Vietnam must pay stamp duties for establishment of branches and representative offices of foreign film organizations in Vietnam.

b) Foreign travel agencies when submitting applications for establishment of representative offices in Vietnam must pay stamp duties for establishment of representative offices in Vietnam of foreign travel agencies.

c) Organizations and individuals when submitting applications for issuance and affixing of control stamps on tapes, discs with programs in the field of cinema must pay stamp duties for issuance and affixing of control stamps on tapes, discs with programs in the field of cinema.

d) Authorized agents when submitting applications for issuance of certificates for registration of foreign program channels on pay television must pay stamp duties for issuance of certificates for registration of foreign program channels on pay television.

Article 3. Collection of Fees and Charges

The state management agency authorized to handle matters for fee and charge payers as stipulated in Article 2 of this Circular, according to laws on culture, sports, and tourism, shall be the entity responsible for collecting fees and charges as prescribed in this Circular.

Article 4. Fee and Charge Rates

The rates for fees and charges in the fields of culture, sports, and tourism are specified in the Table of Fee and Charge Rates attached to this Circular.

Article 5. Exemptions from Fees

1. Exemption from film assessment and classification fees for foreign film screenings in Vietnam serving national political and diplomatic tasks or pursuant to cooperation agreements between the Government of Vietnam and foreign countries regarding cultural and artistic fields.

Foreign film screenings in Vietnam serving national political and diplomatic tasks as provided for in this Circular include: film screenings commemorating the establishment of diplomatic relations with other countries, National Day celebrations of other countries in Vietnam; organizing screenings during visits by high-level leaders of other countries to Vietnam; commemorating the birthdays of some leaders of other countries in Vietnam or special events of other countries organized in Vietnam.

2. Exemption from program performance art assessment fees for programs serving national political and diplomatic tasks.

Programs serving national political and diplomatic tasks as provided for in this Circular include: performance art activities commemorating the establishment of diplomatic relations with other countries, National Day celebrations of other countries in Vietnam; organizing performances during visits by high-level leaders of other countries to Vietnam; commemorating the birthdays of some leaders of other countries in Vietnam or special events of other countries organized in Vietnam.

Article 6. Declaration and Payment of Fees and Charges

1. Fee and charge payers shall pay the fees and charges into the State budget in accordance with Decree No. 362/2025/NĐ-CP dated December 31, 2025, of the Government detailing certain provisions and measures to organize and guide the implementation of the Law on Fees and Charges.

2. The entity collecting fees and charges shall remit 100% of the collected fees and charges into the State budget under the relevant chapters and sub-items of the current State budget classification, including accrued interest (if any) on the balances in related accounts during the collection process. The costs for fee and charge collection are allocated in the budget of the fee and charge collection entity according to the State budget expenditure regulations. The entity collecting fees and charges shall declare and pay fees and charges in accordance with the laws on tax administration.

Article 7. Effective Date

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

2. The following Circulars shall cease to be effective from the date this Circular takes effect:

a) Circular No. 288/2016/TT-BTC dated November 15, 2016, of the Minister of Finance prescribing the rates, procedures for collection, payment, management, and use of fees for assessing performance art programs; fees for assessing content on tapes, discs, software, and other materials.

b) Circular No. 289/2016/TT-BTC dated November 15, 2016, of the Minister of Finance prescribing the rates, procedures for collection, payment, management, and use of fees and charges in the field of cinema.

c) Circular No. 307/2016/TT-BTC dated November 15, 2016, of the Minister of Finance prescribing the rates, procedures for collection, payment, management, and use of fees for providing paid television services and charges for issuing certificates for registering foreign channels on paid television.

d) Circular No. 33/2018/TT-BTC dated March 30, 2018, of the Minister of Finance prescribing the rates, procedures for collection, payment, and management of fees for assessing international travel agency business licenses, domestic travel agency business licenses; fees for assessing tour guide cards; charges for issuing licenses to establish representative offices in Vietnam of foreign travel agencies.

đ) Circular No. 34/2018/TT-BTC dated March 30, 2018, of the Minister of Finance prescribing the rates, procedures for collection, payment, and management of fees for assessing the recognition of accommodation facilities and other tourism service businesses meeting standards for tourist service.

e) Circular No. 94/2020/TT-BTC dated November 16, 2020, of the Minister of Finance amending and supplementing certain articles of Circular No. 307/2016/TT-BTC dated November 15, 2016, of the Minister of Finance prescribing the rates, procedures for collection, payment, management, and use of fees for providing paid television services and charges for issuing certificates for registering foreign channels on paid television.

g) Circular No. 127/2021/TT-BTC dated December 31, 2021, of the Minister of Finance amending and supplementing Clause 1 and Clause 2 of Article 1 of Circular No. 94/2020/TT-BTC dated November 16, 2020, of the Minister of Finance amending and supplementing certain articles of Circular No. 307/2016/TT-BTC dated November 15, 2016, prescribing the rates, procedures for collection, payment, management, and use of fees for providing paid television services and charges for issuing certificates for registering foreign channels on paid television.

3. Abolish Clause 1 and Clause 2 of Article 1 of Circular No. 06/2025/TT-BTC dated January 24, 2025, of the Minister of Finance amending and supplementing certain articles of Circulars of the Minister of Finance on fees and charges.

4. Other contents related to the collection, payment, receipt, and public disclosure of fee collection not specified in this Circular shall be implemented in accordance with the provisions of the following documents: Law on Fees and Charges No. 97/2015/QH13; Decree No. 362/2025/NĐ-CP dated December 31, 2025, of the Government detailing certain provisions and measures to organize and guide the implementation of the Law on Fees and Charges; Law on Tax Administration No. 38/2019/QH14; Decree No. 126/2020/NĐ-CP dated October 19, 2020, of the Government detailing certain provisions of the Law on Tax Administration, amended and supplemented by Decree No. 91/2022/NĐ-CP; Decree No. 11/2020/NĐ-CP dated January 20, 2020, of the Government on administrative procedures within the domain of the State Treasury; Decree No. 123/2020/NĐ-CP dated October 19, 2020, of the Government on invoices and receipts, amended and supplemented by Decree No. 70/2025/NĐ-CP; and Circular No. 32/2025/TT-BTC dated May 31, 2025, 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 on invoices and receipts, amended and supplemented by Decree No. 70/2025/NĐ-CP.

5. In case the legal documents cited in this Circular are amended, supplemented, or replaced, such amendments, supplements, or replacements shall be implemented accordingly.

6. During the implementation period, in case there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for research and supplementary guidance.