Consolidated Document number 29/VBHN-BTC stipulating the level of collection, exemption, collection regime, payment, management, and use of fees for telecommunications operation rights and service fees for issuing licenses to operate telecommunications services and telecommunications business licenses.

CIRCULAR^[1]

Regulations on the level of collection, collection system, payment, management, and use of fees for reviewing the business of goods and services with restricted trade; goods and services subject to conditions in the field of commerce and registration fees for issuing Commodity Exchange Establishment Licenses.

Circular No. 168/2016/TT-BTC dated October 26, 2016, issued by the Minister of Finance, stipulates the level of collection, collection system, payment, management, and use of fees for reviewing the business of goods and services with restricted trade; goods and services subject to conditions in the field of commerce and registration fees for issuing Commodity Exchange Establishment Licenses, which took effect from July 1, 2017, has been amended and supplemented by:

- Circular No. 74/2022/TT-BTC dated December 22, 2022, issued by the Minister of Finance, stipulating the form, time limit for collection, payment, declaration of fees and registration fees within the authority of the Ministry of Finance, which took effect from December 22, 2022;

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

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

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

Pursuant to Decree No. 59/2006/NĐ-CP dated June 12, 2006, of the Government detailing the implementation of certain provisions of the Commercial Law on prohibited goods and services, restricted trade, and conditional trade;

Pursuant to Decree No. 158/2006/NĐ-CP dated December 28, 2006, of the Government detailing the Commercial Law on trading activities through Commodity Exchanges;

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. 215/2013/NĐ-CP dated December 23, 2013, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

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

The Minister of Finance hereby promulgates this Circular stipulating the level of collection, collection system, payment, management, and use of fees for reviewing the business of goods and services with restricted trade; goods and services subject to conditions in the field of commerce and registration fees for issuing Commodity Exchange Establishment Licenses.^[2]

Article 1. Scope of Regulation

This Circular stipulates the level of collection, collection system, payment, management, and use of fees for reviewing the business of goods and services with restricted trade; goods and services subject to conditions in the field of commerce and registration fees for issuing Commodity Exchange Establishment Licenses.

Article 2. Subjects Paying Fees and Registration Fees

1. Organizations and individuals when submitting applications to competent authorities for review and issuance of licenses to operate goods and services with restricted trade, goods and services subject to conditions in the field of commerce as specified in Appendix II and Appendix III issued together with Decree No. 59/2006/NĐ-CP dated June 12, 2006, of the Government detailing the implementation of certain provisions of the Commercial Law must pay fees for reviewing the business of goods and services with restricted trade; goods and services subject to conditions in the field of commerce.

2. Organizations and individuals when submitting applications to competent authorities for issuance of Commodity Exchange Establishment Licenses according to Decree No. 158/2006/NĐ-CP dated December 28, 2006, of the Government detailing the Commercial Law on trading activities through Commodity Exchanges must pay registration fees for issuing Commodity Exchange Establishment Licenses.

Article 3. Organizations collecting fees and charges

1. Competent authorities for reviewing the business of goods and services with restricted trade; goods and services subject to conditions in the field of commerce or authorized agencies have the responsibility to collect, declare, pay, manage, and use fees for reviewing the business of goods and services with restricted trade; goods and services subject to conditions in the field of commerce in accordance with this Circular.

2. Competent authorities for issuing Commodity Exchange Establishment Licenses have the responsibility to collect, declare, and pay registration fees for issuing Commodity Exchange Establishment Licenses in accordance with this Circular.

Article 4. Rates of Fees and Charges

1.^[3] In urban areas directly under central government jurisdiction:

a) The level of collection for the review fee of goods and services with restricted trade in the field of commerce is VND 1,200,000 per business point per review.

b) The level of collection of fees for reviewing the business of goods and services subject to conditions in the field of commerce for business subjects that are organizations or enterprises is 1,200,000 VND per business point per review.

c) The level of collection of fees for reviewing the business of goods and services subject to conditions in the field of commerce for business subjects that are individual businesses or individuals is 400,000 VND per business point per review.

d) The level of collection for the fee for issuing a Trading Commodities Exchange License is VND 200,000 per license per issuance.

2. In other areas: The level of collection of fees for reviewing the business of goods and services with restricted trade; goods and services subject to conditions in the field of commerce and registration fees for issuing Commodity Exchange Establishment Licenses is 50% (fifty percent) of the corresponding levels stipulated in points a, b, c, and d of Clause 1 of this Article.

3. Fees for reviewing the business of goods and services with restricted trade; goods and services subject to conditions in the field of commerce and registration fees for issuing Commodity Exchange Establishment Licenses shall be collected in Vietnamese Dong (VND).

Article 5. Declaration, 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.^[4] (Repealed)

Article 6. Management and use of fees and charges

1. Organizations collecting registration fees shall remit the entire amount of registration fees collected into the state budget according to the current State Budget Classification. The cost of covering the expenses for collecting registration fees for issuing Commodity Exchange Establishment Licenses shall be covered from the state budget within the organizational budget according to the state budget expenditure regulations.

2. Organizations collecting fees shall remit the entire amount of fees collected into the state budget according to the current State Budget Classification. The cost of covering the expenses for reviewing and collecting fees shall be covered from the state budget within the organizational budget according to the state budget expenditure regulations.

3. In cases where organizations collecting fees are allocated operational costs according to the Government's or Prime Minister's regulations on the self-management and self-responsibility mechanism for the use of staffing and administrative management funds for state agencies, they may retain 50% (fifty percent) of the total fees collected to cover the costs for reviewing and collecting fees as stipulated in Clause 2 of Article 5 of Decree No. 120/2016/NĐ-CP. The remaining 50% (fifty percent) must be remitted into the state budget according to the current State Budget Classification.

Article 7. Implementation Organization^[5]

1. This Circular takes effect from January 1, 2017. This Circular replaces Circular No. 77/2012/TT-BTC dated May 16, 2012, which stipulates the levels of fees for business operation approval of goods and services with restricted business operations; fees for business operation approval of goods and services with conditional business operations under the trade sector; fees for issuing Business Registration Certificates; fees for issuing Business Licenses under the trade sector; and fees for issuing Commodity Exchange Establishment Licenses.

2. Other contents related to the collection, payment, management, and use of fees and charges not specified in this Circular shall be implemented according to the guidelines set forth in 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 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; Decree No. 83/2013/NĐ-CP dated July 22, 2013, of the Government; and Circulars of the Minister of Finance regarding the printing, issuance, management, and use of various types of receipts for fee and charge payments from the state budget and any amended or supplemented documents (if any).

3. Organizations and individuals subject to the payment of fees and charges and relevant agencies are responsible for implementing this Circular. In the course of implementation, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for consideration and guidance.

^{____________________________}

^[1] This consolidated document is derived from three Circulars as follows:

- Circular No. 168/2016/TT-BTC dated October 26, 2016, of the Ministry of Finance stipulating the levels of fees for business operation approval of goods and services with restricted business operations; goods and services with conditional business operations under the trade sector; and fees for issuing Commodity Exchange Establishment Licenses, takes effect from July 1, 2017.

- 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, takes effect from December 22, 2022.

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

This consolidated document does not replace the above three Circulars.

^[2] - The basis for promulgating Circular No. 74/2022/TT-BTC is as follows:

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 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;

amending and supplementing certain forms of

On the basis of Decree No. 61/2018/NĐ-CP dated April 23, 2018, of the Government on the implementation of a single window mechanism for administrative procedures and Decree No. 107/2021/NĐ-CP dated December 6, 2021, of the Government amending and supplementing certain provisions of Decree No. 61/2018/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;

Based on Decision No. 31/2021/QĐ-TTg dated October 11, 2021, issued by the Prime Minister promulgating the Regulations on Management, Operation, and Exploitation of the National Public Service Portal;

Implementing Resolution No. 63/NQ-CP dated May 3, 2022, issued by the Government on the regular meeting of the Government in April 2022;

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

The Minister of Finance issues this Circular stipulating the form, time limit, declaration, and payment of fees and charges within the authority of the Ministry of Finance.

- The basis for promulgating Circular No. 71/2025/TT-BTC is as follows:

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

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

On the basis 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; Decree No. 82/2023/NĐ-CP dated November 28, 2023, of the Government amending and supplementing certain provisions 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;

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; 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 1 Article 1 of Circular No. 71/2025/TT-BTC, taking effect from July 1, 2025.

^[4] This Clause is abolished in accordance with Point 18 of the Appendix attached to Circular No. 74/2022/TT-BTC dated December 22, 2022, of the Minister of Finance, taking effect from December 22, 2022.

^[5] - Article 4 of Circular No. 74/2022/TT-BTC is stipulated as follows:

Article 4. Organization of Implementation

1. This Circular takes effect from December 22, 2022.

2. Repeal certain articles, clauses, and points of circulars on fee and charge collection issued by the Minister of Finance as listed in the Appendix attached to this Circular.

3. In cases where laws and regulations referred to in this Circular are amended, supplemented, or replaced, they shall be implemented according to the amended, supplemented, or replaced documents.

4. During the implementation period, if there are any difficulties, organizations and individuals are advised to promptly report them to the Ministry of Finance for research and supplementary guidance./.

- 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.