Consolidated Document number 25/VBHN-BTC on invoices and documents

CIRCULAR^[1]

Regulations on the amount of collection, exemption, and payment procedures for replacement and reissue identity card fees

Circular No. 73/2024/TT-BTC dated October 21, 2024, of the Minister of Finance stipulating the amount of fees, exemptions, and collection and payment procedures for replacement and reissue of identity cards, effective from October 21, 2024, amended and supplemented by:

Circular No. 71/2025/TT-BTC dated June 30, 2025, of the Ministry of Finance amending and supplementing certain provisions of Circulars issued by the Minister of Finance on fees and charges, effective from July 1, 2025.

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 Identity Cards dated November 27, 2023;

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

Pursuant to Decree No. 120/2016/NĐ-CP dated August 23, 2016, of the Government detailing and guiding the implementation of 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 detailing and guiding the implementation of certain articles of the Law on Fees and Charges;

On the basis of Decree No. 70/2024/NĐ-CP dated June 25, 2024 of the Government detailing certain provisions and implementing measures of the Law on Identity Cards;

Pursuant to Decree No. 126/2020/NĐ-CP dated October 19, 2020, of the Government detailing 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 detailing certain articles of the Law on Tax Administration;

Pursuant to 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;

Pursuant to Decree No. 14/2023/NĐ-CP dated April 20, 2023, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Implementing Resolution No. 44/NQ-CP dated April 5, 2024 of the Government at the regular meeting of the Government in March 2024 and the online conference between the Government and localities;

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

The Minister of Finance issues this Circular stipulating the amount of collection, exemption, and payment procedures for replacement and reissue identity card fees.^[2]

Article 1. Scope of Regulation and Applicability

1. This Circular stipulates the amount of collection, exemption, and payment procedures for replacement and reissue identity card fees.

2. This Circular applies to persons paying fees; organizations collecting fees; other organizations and individuals related to the collection and payment of fees for replacement and reissue of identity cards.

Article 3. Fee Collecting Organizations

Persons paying fees as prescribed in this Circular are Vietnamese citizens when processing procedures for replacement and reissue of identity cards in accordance with the law on identity cards, except for cases not required to pay fees as stipulated in Clause 2 and Clause 3, Article 38 of the Identity Card Law.

Article 4. Fee Collecting Organizations

Organizations collecting fees as prescribed in this Circular are identity management agencies as stipulated by the law on identity cards.

Article 4. Fee Collection Amounts

1. The amount of fees for replacing and reissuing identity cards is as follows:

a) Replacement of citizen identity card to identity card as prescribed in Clause 3, Article 21 of Decree No. 70/2024/NĐ-CP dated June 25, 2024, of the Government detailing certain provisions and measures to implement the Identity Card Law: VND 30,000 per identity card;

b) Replacement of identity card for cases prescribed in Clause 1, Article 24 of the Identity Card Law: VND 50,000 per identity card;

c) Reissuing an identity card for cases prescribed in Clause 2, Article 24 of the Identity Card Law: VND 70,000 per identity card.

2. From the date this Circular takes effect until December 31, 2024, the fee for replacement and reissue of identity cards shall be 50% of the fee prescribed in Clause 1 of this Article. From January 1, 2025 onwards, the fee for replacement and reissue of identity cards shall be applied according to the provisions of Clause 1 of this Article, except for cases prescribed in Clause 3 of this Article.

3. From January 1, 2025 to December 31, 2025, the fee for citizens submitting applications for replacement and reissue of identity cards through online submission shall be 50% of the fee prescribed in Clause 1 of this Article. From January 1, 2026 onwards, the fee for replacement and reissue of identity cards shall be applied according to the provisions of Clause 1 of this Article.

Article 5. Cases Exempt from Fees

Exemption from fees for replacement and reissue of identity cards for the following cases:

1. Children as prescribed by the Law on Children; elderly persons as prescribed by the Law on Elderly Persons; persons with disabilities as prescribed by the Law on Persons with Disabilities.

2. Persons who have rendered meritorious service to the revolution and their dependents as prescribed by the Ordinance on Preferential Treatment for Persons who have Rendered Meritorious Service to the Revolution.

3.^[3] Ethnic minority people residing in communes with particularly difficult socio-economic conditions; citizens permanently residing in border communes; citizens permanently residing in special zones directly under provincial level; citizens belonging to poor households as defined by law.

Article 6. Declaration and Payment of Fees

1. Persons paying fees shall submit fees when processing procedures for replacement and reissue of identity cards to the organization collecting fees in accordance with 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 authority of the Ministry of Finance.

2. The organization collecting fees shall remit 100% of the collected fees into the state budget (central budget) according to the chapter and sub-item of the current state budget classification. The cost of collecting fees shall be covered by the state budget (central budget) allocated in the budget of the organization collecting fees according to the state budget expenditure system and standards as prescribed by law. The organization collecting fees shall declare, collect, and remit fees in accordance with the provisions of Circular No. 74/2022/TT-BTC.

Article 7. Implementation Provisions^[4]

1. This Circular takes effect from October 21, 2024.

2. This Circular replaces Circular No. 59/2019/TT-BTC dated August 30, 2019 of the Minister of Finance prescribing the rates, collection, payment, and management of fees for issuing Identity Cards.

3. Repeal Item No. 19 in the Fee and Charge Table prescribed in Clause 1, Article 1 of Circular No. 43/2024/TT-BTC dated June 28, 2024, of the Minister of Finance stipulating the amount of certain fees and charges to continue addressing difficulties and supporting business operations.

4. Other contents related to the collection, payment, receipt, and public disclosure of fee collection procedures 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 detailing and guiding the implementation of 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 detailing and guiding the implementation of 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 detailing 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 detailing certain articles 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; 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 stipulating invoices and vouchers.

5. 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.

6. 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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^[1] This consolidated document is derived from the following two Circulars:

- Circular No. 73/2024/TT-BTC dated October 21, 2024, of the Minister of Finance stipulating the amount of fees, exemptions, and collection and payment procedures for replacement and reissue of identity cards, effective from October 21, 2024, amended and supplemented by:

- Circular No. 71/2025/TT-BTC dated June 30, 2025, of the Ministry of Finance amending and supplementing certain provisions of Circulars issued by the Minister of Finance regarding fees and charges, shall take effect from July 1, 2025.

This Consolidated Document does not replace the above two Circulars.

^[2] Circular No. 71/2025/TT-BTC has the following basis for issuance:

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

Pursuant to the Law on Local Administration Organization dated June 16, 2025;

Pursuant to Decree No. 120/2016/NĐ-CP dated August 23, 2016, of the Government detailing and guiding the implementation of 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 detailing and guiding the implementation of certain articles of the Law on Fees and Charges;

On the basis of 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; and Decree No. 166/2025/NĐ-CP dated June 30, 2025, of the Government amending and supplementing certain provisions of 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;

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

The Minister of Finance issues this Circular amending and supplementing certain articles of Circulars issued by the Minister of Finance on fees and charges.

^[3] This Clause is amended and supplemented in accordance with Clause 5, Article 1 of Circular No. 71/2025/TT-BTC, and shall take effect from July 1, 2025.

^[4] Article 2 of Circular No. 71/2025/TT-BTC is stipulated as follows:

Article 2. Implementation clause

1. This Circular takes effect from July 1, 2025.

2. In cases where the regulatory legal documents mentioned 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 them to the Ministry of Finance for study and supplementary guidance.