Circular No. 164/2016/TT-BTC stipulates the fee levels, collection procedures, payment, management, and utilization for verifying documents to recognize diplomas issued by foreign educational institutions for Vietnamese citizens.

CIRCULAR

Regulations on the level of collection, collection regime, payment, management, and use of fees for verifying documents to recognize diplomas issued by foreign educational institutions for Vietnamese citizens

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On the basis of the Law on Fees and Charges dated November 25, 2015;

On the basis of Article 1. This Decree regulates the use of state assets to pay investors when implementing construction projects under the Build-Transfer Contract form (hereinafter referred to as BT Project) in accordance with the provisions of the law. June 25, 2015;

Decree No. Decision 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. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Department of Tax Policy,

The Minister of Finance issues this Circular to regulate the level of collection, collection regime, payment, management, and use of fees for verifying documents to recognize diplomas issued by foreign educational institutions for Vietnamese citizens.

Article 1. Scope of Regulation and Applicability

Thông tư này quy định chi tiết khoản 4 Điều 38 Luật Thủy sản số 18/2017/QH14 đã được sửa đổi, bổ sung tại điểm c khoản 21 Điều 14 Luật số 146/2025/QH15.

a) This Circular regulates the level of collection, collection regime, payment, management, and use of fees for verifying documents to recognize diplomas issued by foreign educational institutions for Vietnamese citizens.

Diplomas include: Graduation certificates or certificates of completion of secondary education programs, graduation certificates of vocational schools, college graduation certificates, university graduation certificates, master's degrees, doctoral degrees issued by foreign educational institutions for Vietnamese citizens.

The procedures and formalities for verifying documents to recognize diplomas issued by foreign educational institutions for Vietnamese citizens shall be carried out according to the guidelines of the Ministry of Education and Training.

b) This Circular does not apply to the verification of documents for various types of certificates or certificates of study results issued by foreign educational institutions for Vietnamese citizens after completing part of a training program or finishing a short-term course or training session.

Thông tư này áp dụng đối với tổ chức, cá nhân có liên quan đến hoạt động kinh doanh đối tượng thủy sản nuôi chủ lực trên lãnh thổ Việt Nam.

This Circular applies to organizations and individuals handling the verification of documents to recognize diplomas issued by foreign educational institutions; state agencies with authority to verify and recognize diplomas and other organizations and individuals related to the verification and recognition of diplomas issued by foreign educational institutions for Vietnamese citizens.

Article 2. Persons Paying Fees

Organizations and individuals handling the verification of documents to recognize diplomas issued by foreign educational institutions as specified in point a, Clause 1, Article 1 of this Circular must pay the fee as prescribed.

Article 3. Fee Collection Organizations

The Testing and Quality Assurance Department under the Ministry of Education and Training and the Departments of Education and Training of provinces and centrally governed cities organize the verification and recognition of diplomas issued by foreign educational institutions for Vietnamese citizens as stipulated in this Circular.

Article 4. Fee Rates

The level of fees for verifying documents to recognize diplomas is as follows:

1. Verification to recognize diplomas issued by foreign educational institutions legally operating in Vietnam (including joint training programs between Vietnamese educational institutions and foreign educational institutions where the foreign institution issues the diploma) is 250,000 VND/diploma.

2. Verification to recognize diplomas issued by foreign educational institutions legally operating in Vietnam after completing a training program abroad is 500,000 VND/diploma.

Article 5. Declaration, Collection, and Payment of Fees

1. By the fifth day of each month, fee collection organizations must deposit the collected fee amount of the previous month into the account for pending budget payments opened at the State Treasury.

2. The organization collecting the fees shall declare and remit the collected fees according to the guidance provided in Clause 3, Article 19 and Clause 2, Article 26 of Circular No. 156/2013/TT-BTC dated November 6, 2013, issued by the Minister of Finance guiding the implementation of certain provisions of the Law on Tax Administration; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration; and Decree No. 83/2013/NĐ-CP dated July 22, 2013, of the Government.

Article 6. Management and Use of Fees

The organization collecting the fees may retain 60% of the total amount of collected fees to cover expenses as stipulated in Clause 2, Article 5 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; and remit 40% of the collected fees into the State budget according to the corresponding chapters, sections, and sub-sections of the State Budget Manual.

Article 7. Implementation organization and enforcement provisions

1. This Circular takes effect from January 1, 2017, replacing Circular No. 95/2013/TT-BTC dated July 17, 2013, of the Ministry of Finance regulating the level of collection, collection regime, payment, management, and use of fees for verifying documents to recognize diplomas issued by foreign educational institutions for Vietnamese citizens.

2. Other contents related to collection, payment, management, use, revenue receipts, and publicizing the collection regime not mentioned in this Circular shall be implemented according to the 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; Circular No. 156/2013/TT-BTC dated November 6, 2013, of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration; and Decree No. 83/2013/NĐ-CP dated July 22, 2013, of the Government; and Circulars of the Minister of Finance guiding the printing, issuance, management, and use of revenue receipts for fees and charges under the State budget and any amendments or supplements thereto (if any).

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.