Consolidated Document number 28/VBHN-BTC Issuing the Charter on the organization and operation of the Vietnam Asset Management Joint Stock Company Limited Liability

CIRCULAR^[1]

Regulations on the collection, payment, and management of residence registration fees

Circular No. 75/2022/TT-BTC dated December 22, 2022, issued by the Minister of Finance, stipulates the amount, collection, payment, and management of residence registration fees, which took effect from February 5, 2023, and was amended and supplemented by:

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

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

Based on the Residence Law dated November 13, 2020;

Pursuant to the Law on People's Police dated November 20, 2018;

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

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

Pursuant to the 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 Stamp Duties;

Pursuant to Decree No. 126/2020/NĐ-CP dated October 19, 2020, promulgating detailed regulations on certain provisions of the Law on Tax Administration; Decree No. 91/2022/NĐ-CP dated October 30, 2022, amending and supplementing certain provisions of Decree No. 126/2020/NĐ-CP;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the request of the Director of the Tax Policy Department;

The Minister of Finance hereby issues this Circular stipulating the amount, collection, payment, and management of residence registration fees.^[2]

Article 1. Scope of Regulation and Applicability

Article 1. This Circular stipulates the amount, collection, payment, and management of residence registration fees, including permanent residence registration, temporary residence registration, extension of temporary residence, and household separation.

Article 2. This Circular applies to individuals paying the residence registration fee, organizations collecting the residence registration fee, and other organizations and individuals related to the collection, payment, and management of the residence registration fee.

Article 3. Fee Collecting Organizations

Vietnamese citizens when performing procedures for residence registration (permanent residence registration, temporary residence registration, extension of temporary residence, and household separation) with the residence registration authority as prescribed by law must pay the fee as stipulated in this Circular.

Article 4. Fee Collecting Organizations

The residence registration authority as stipulated in Clause 4, Article 2 of the Law on Residence, which receives applications for permanent residence registration, temporary residence registration, extension of temporary residence, and household separation, is the organization collecting the residence registration fee as prescribed in this Circular.

Article 4. Cases Exempted from Fees

Cases exempted from fees include:

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 provinces; citizens belonging to poor households as defined by law.

4. Citizens aged 16 years or older but under 18 years old who have lost both parents.

Article 5. Amounts for the collection of registration fees

The amount of the fee shall be implemented according to the Table of Residence Registration Fee Rates attached to this Circular.

Article 6. Declaration, Collection, and Payment of Fees

1. Individuals paying the fee must pay the fee when submitting the application for residence registration and must be accepted by the residence registration authority.

2. Individuals paying the fee must pay the fee, and the organization collecting the fee must declare, collect, and pay the collected fees according to the provisions of Circular No. 74/2022/TT-BTC dated December 22, 2022, issued by the Minister of Finance, regarding the form, time limit, declaration, collection, and payment of fees and charges within the jurisdiction of the Ministry of Finance.

3. The organization collecting the fee must 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 expenses for collecting the fee will be allocated from the state budget (central budget) in the budget of the collecting organization according to the state budget expenditure standards as prescribed by law.

Article 7. Amendment, Supplement, and Abolition of Certain Articles and Clauses of Circular No. 106/2021/TT-BTC dated November 26, 2021, issued by the Minister of Finance, Amending and Supplementing Certain Provisions of Circular No. 85/2019/TT-BTC dated November 29, 2019, guiding fees and charges within the jurisdiction of provincial People's Councils and municipal People's Councils directly under the Central Government

1. Amend and supplement Clause 4 of Article 1 as follows:

"4. For residence registration fees; citizen identification card issuance fees; fees for providing information on aircraft security transactions; fees for providing information on ship security transactions; fees for providing information on movable property security transactions, except for aircraft and ships: The issuance of documents stipulating the amount, collection, payment, management, and use of these fees and charges shall be carried out when relevant specialized laws provide that local authorities provide services, collect fees, and charges."

2. Repeal Point d of Clause 3 of Article 1.

Article 8. Implementation clause^[4]

1. This Circular takes effect from February 5, 2023.

2. From February 5, 2023, the amount, collection, payment, and management of residence registration fees shall be uniformly implemented according to the provisions of this Circular. Provincial People's Committees and municipal People's Committees directly under the Central Government are responsible for submitting to their respective People's Councils to abolish local regulations on residence registration fees at the earliest session of the People's Council of the province.

3. Other contents related to the collection, payment, management, use, receipt vouchers, and publicizing the fee collection system not stipulated in this Circular shall be implemented according to the provisions of the following documents: Law on Fees and Charges; Decree No. 120/2016/NĐ-CP dated August 23, 2016, promulgating detailed regulations and guiding the implementation of certain provisions of the Law on Fees and Charges; Law on Tax Administration; Decree No. 126/2020/NĐ-CP dated October 19, 2020, promulgating detailed regulations on certain provisions of the Law on Tax Administration; Decree No. 91/2022/NĐ-CP dated October 30, 2022, amending and supplementing certain provisions of Decree No. 126/2020/NĐ-CP; Decree No. 11/2020/NĐ-CP dated January 20, 2020, on administrative procedures within the domain of the State Treasury; Decree No. 123/2020/NĐ-CP dated October 19, 2020, on invoices and certificates, and Circular No. 78/2021/TT-BTC dated September 17, 2021, 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, on invoices and certificates.

4. In cases where the legal normative documents cited in this Circular are amended, supplemented, or replaced, they shall be implemented according to the new amended, supplemented, or replaced documents.

5. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly reflect them to the Ministry of Finance for research and supplementary guidance.

^{____________________________________________}

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

- Circular No. 75/2022/TT-BTC dated December 22, 2022, issued by the Minister of Finance, stipulating the amount, collection, payment, and management of residence registration fees, which took effect from February 5, 2023.

- Circular No. 71/2025/TT-BTC dated June 30, 2025, issued by the Ministry of Finance, amending and supplementing certain provisions of Circulars of the Minister of Finance regarding fees and charges, which took 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;

BASED ON 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;

BASED ON 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; Decree No. 166/2025/NĐ-CP dated June 30, 2025 of the Government amending and supplementing certain articles 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;

PURSUANT TO 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 has been amended and supplemented pursuant to Clause 3, Article 1 of Circular No. 71/2025/TT-BTC, taking 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.