Circular No. 269/2016/TT-BTC stipulates the levels of collection, the system of collection, submission, management, and utilization of fees and charges in the field of information security.

CIRCULAR

Regulations on the level of collection, collection regime, submission, management, and use of fees for reviewing and approving fire prevention and firefighting design

fees and charges in the field of information security

The Minister of Finance hereby issues this Circular amending and supplementing certain articles of Circular No. 218/2016/TT-BTC dated November 10, 2016 issued by the Minister of Finance on the levels of fees, collection, payment, management, and use of fees for examining conditions in the field of security; examination fees for issuing vocational certificates for security guards; registration fees for firework management permits; registration fees for weapons, explosives, and support tools management permits.

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

Pursuant to the Law on Cybersecurity dated November 19, 2015;

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

Pursuant to the Government Decree No. 108/2016/NĐ-CP dated July 1, 2016 detailing conditions for operating information security products and services;

Pursuant to the Government Decree No. 215/2013/NĐ-CP dated December 23, 2013 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 prescribing the collection, payment, management, and use of fees and charges in the field of information security.

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.

This Circular prescribes the levels of collection, the collection, payment, management, and use of fees and charges in the field of information security, including: fees for reviewing and issuing business licenses for information security products and services; fees for reviewing and certifying conformity and compliance with information security standards; fees for issuing user identification names in online advertising activities; fees for importing information security products.

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 granted: business licenses for information security products and services; certificates of conformity and compliance with information security standards; certificates of user identification names in online advertising activities; import permits for information security products; fee-collecting organizations and other related organizations and individuals.

Article 2. Persons paying fees and charges

Organizations and individuals granted: business licenses for information security products and services; certificates of conformity and compliance with information security standards; certificates of user identification names in online advertising activities; import permits for information security products are persons required to pay fees and charges as prescribed in this Circular.

Article 3. Fee-collecting organizations

The Information Security Agency (under the Ministry of Information and Communications) is the fee-collecting organization as prescribed in this Circular.

Article 4. Levels of fees and charges

Attached to this Circular is the Table of Levels of Fees and Charges in the Field of Information Security.

Article 5. Declaration and Payment of Fees and Charges

1. Not later than the fifth day of each month, the fee collection organization must transfer the amount of fees collected in the previous month to the account for pending budget payments opened at the State Treasury.

2. Fee-collecting organizations shall declare and pay fees and charges monthly and settle accounts annually in accordance with 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 Government Decree No. 83/2013/NĐ-CP dated July 22, 2013.

Article 6. Management and Use

1. Fee-collecting organizations shall remit the entire amount of collected fees and charges into the state budget according to the current State Budget Classification. The costs for collecting fees and charges shall be covered from the state budget allocated in the organizational budget under the state budget expenditure regulations.

2. In cases where fee-collecting organizations are allocated operational costs under the government's or Prime Minister's mechanism allowing self-management and self-responsibility for staffing and administrative expenses of state agencies, they may retain 90% of the total collected fees for operational costs as stipulated in Clause 2, Article 5 of Government Decree No. 120/2016/NĐ-CP. The remaining 10% (ten percent) shall be remitted into the state budget according to the current State Budget Classification.

Article 7. Implementation

1. This Circular takes effect from January 1, 2017.

2. Other contents related to declaration, collection, payment, management, and public disclosure of fee and charge regimes not specified in this Circular shall be implemented in accordance with 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/NĐ-CP dated November 6, 2013 of the Minister of Finance guiding the implementation of certain provisions of the Law on Tax Administration; the Law amending and supplementing certain articles of the Law on Tax Administration; Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government; and Circulars of the Minister of Finance stipulating the printing, issuance, management, and use of various types of receipts for fees and charges under the State budget, and any amendments, supplements, or replacements thereof (if any).

3. During the course of implementation, if there are any difficulties, it is requested that agencies, organizations, and individuals promptly report them to the Ministry of Finance for study and guidance./.