Circular No. 156/2025/TT-BTC amending and supplementing certain Articles of Circular No. 199/2016/TT-BTC dated November 8, 2016, issued by the Minister of Finance, stipulating the level of collection, payment, management of fees for issuing quality assurance and safety technical certificates for machinery, equipment, and transportation vehicles with strict safety requirements, and Circular No. 38/2022/TT-BTC dated June 24, 2022, issued by the Minister of Finance, stipulating the level of collection and payment of fees for construction operation licenses and architect practice certificates.

CIRCULAR

AMENDING AND SUPPLEMENTING CERTAIN PROVISIONS OF THE CIRCULAR NO. 199/2016/TT-BTC DATED OCTOBER 8, 2016 OF THE MINISTER OF FINANCE ON THE LEVELS OF COLLECTION, REGIME FOR COLLECTION, PAYMENT, AND MANAGEMENT OF FEES FOR ISSUING QUALITY AND SAFETY CERTIFICATES FOR MACHINES, EQUIPMENT, AND TRANSPORT MEANS WITH STRICT REQUIREMENTS FOR SAFETY AND CIRCULAR NO. 38/2022/TT-BTC DATED JUNE 24, 2022 OF THE MINISTER OF FINANCE ON THE LEVELS OF COLLECTION, REGIME FOR COLLECTION, AND PAYMENT OF FEES FOR ISSUING CONSTRUCTION LICENSES AND ARCHITECTURAL PRACTICE CERTIFICATES

On the basis of Law on Fees and Charges No. 97/2015/QH13;

On the basis of Law on State Budget No. 89/2025/QH15;

On the basis of Law on Tax Administration No. 38/2019/QH14;

On the basis of Railways Law No. 95/2025/QH15;

Decree No. Decision 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;

Decree No. Decision 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. Decision No. 11/2020/NĐ-CP dated January 20, 2020 of the Government stipulating administrative procedures under the State Treasury;

Decree No. Decision No. 123/2020/NĐ-CP dated October 19, 2020 of the Government stipulating invoices and vouchers, amended and supplemented by Decree No. 70/2025/NĐ-CP;

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

At the proposal of the Director of the Department of Tax Policy Management and Fee Control;

The Minister of Finance issues this Circular amending and supplementing certain provisions of Circular No. 199/2016/TT-BTC dated November 8, 2016 of the Minister of Finance stipulating levels of collection, regime for collection, payment, and management of fees for issuing quality and safety certificates for machines, equipment, and transport means with strict requirements for safety and Circular No. 38/2022/TT-BTC dated June 24, 2022 of the Minister of Finance stipulating levels of collection, regime for collection, and payment of fees for issuing construction licenses and architectural practice certificates.

Article 1. Amending and supplementing Item 4 of the Table of Levels of Collection of Fees issued together with Circular No. 199/2016/TT-BTC dated November 8, 2016 of the Minister of Finance stipulating levels of collection, regime for collection, payment, and management of fees for issuing quality and safety certificates for machines, equipment, and transport means with strict requirements for safety, amended and supplemented by Clause 3 of Article 1 of Circular No. 36/2022/TT-BTC

Article 2. Amending and supplementing some clauses of Article 4 of Circular No. 38/2022/TT-BTC dated June 24, 2022 of the Minister of Finance stipulating levels of collection, regime for collection, and payment of fees for issuing construction licenses and architectural practice certificates

1. Amending and supplementing Clause 1 of Article 4 as follows:

"1. The level of collection of fees for issuing construction practice certificates shall be as follows:

a) Level of collection of fees for issuance, adjustment of grade, and conversion of construction practice certificates: VND 90,000/certificate.

b) Level of collection of fees for reissuance, supplementation of content, adjustment, and extension of certificates at 50% of the fee level specified in point a of this clause."

2. Amending and supplementing Clause 3 of Article 4 as follows:

"3. Level of collection of fees for issuing construction licenses for foreign contractors: VND 500,000/license."

3. Amending and supplementing Clause 5 of Article 4 as follows:

"5. Fees for issuing construction practice certificates, architectural practice certificates, and construction licenses for foreign contractors shall be collected in Vietnamese Dong."

Article 3. Effective date

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

2. Abolishing Clause 3 of Article 1 of Circular No. 36/2022/TT-BTC dated June 16, 2022 of the Minister of Finance amending and supplementing certain provisions of Circular No. 199/2016/TT-BTC dated November 8, 2016 of the Minister of Finance stipulating levels of collection, regime for collection, payment, and management of fees for issuing quality and safety certificates for machines, equipment, and transport means with strict requirements for safety.

3. Abolishing the provision reducing by 50% the level of collection of fees for issuing certificates of technical safety and environmental protection inspection for passenger cars with less than 10 seats at item number 30 and abolishing item number 31 of Clause 1 of Article 1 of Circular No. 64/2025/TT-BTC dated June 30, 2025 of the Minister of Finance stipulating levels of collection and exemption of certain fees and charges to support businesses and people.

4. Provisions on fees for issuing construction licenses for foreign contractors at Clause 2 and Clause 3 of Article 2 of this Circular cease to be effective from July 1, 2026.

5. In cases where related documents cited in this Circular are amended, supplemented, or replaced, they shall be implemented according to the amended, supplemented, or replacement documents.

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