Circular No. 30/2026/TT-BTC on Determining Fees, Collection and Payment Procedures for Review Fee for Issuance of Power Operation License

CIRCULAR

Regulating the fee collection standards, methods of collection and payment for the review and approval of electricity operation permits
Based on Law on Fees and Charges No. 97/2015/QH13;

Based on Law on State Budget No. 89/2025/QH15;

Based on Law on Tax Administration No. 38/2019/QH14;

Based on Law on Electricity No. 61/2024/QH15;

Based on Decree No. 362/2025/NĐ-CP of the Government, detailing certain provisions and measures to organize and guide the implementation of the Law on Fees and Charges;

Based on Decree No. 126/2020/NĐ-CP of the Government, detailing certain provisions of the Tax Administration Law amended and supplemented by Decree No. 91/2022/NĐ-CP and Decree No. 373/2025/NĐ-CP;

Based on Decree No. 347/2025/NĐ-CP of the Government, regulating administrative procedures in the field of State Treasury;

Based on Decree No. 123/2020/NĐ-CP of the Government, regulating invoices,

Based on Decree No. 61/2025/NĐ-CP of the Government, detailing certain provisions of the Electricity Law regarding electricity operation permits;

Based on Decree No. 146/2025/NĐ-CP of the Government, regulating delegation and decentralization in the fields of industry and trade;

Based on Decree No. 29/2025/NĐ-CP of the Government, amending and supplementing the functions, tasks, powers, and organizational structure of the Ministry of Finance,

In accordance with the proposal by the Director of the Department of Policy Tax, Fee, and Charge Management;

The Minister of Finance promulgates this Circular to regulate the fee collection standards, methods of collection and payment for the review and approval of electricity operation permits.

Article 1. Scope of Application and Applicable Subjects

1. This Circular stipulates the payer of fees, organizations collecting fees, fee collection standards, methods of collection, and payment for the review and approval of electricity operation permits (including new issuance, amendment, supplementation, renewal, and extension of electricity operation permits).

2. Applicable subjects

a) Organizations submitting applications for the issuance of electricity operation permits;

b) Organizations with authority to issue electricity operation permits;

c) Other organizations or individuals involved in the declaration, collection, and payment of review fees for the issuance of electricity operation permits.

Article 2. Fee Payer

The organization submitting an application for the issuance of an electricity operation permit is the fee payer for the review and approval of such permits as provided in this Circular.

Article 3. Organization Collecting Fees

The organization collecting fees for the review and approval of electricity operation permits is the organization with authority to issue such permits under the law on electricity.

Article 4. Fee Collection Standards

1. For new issuance of an electricity operation permit, the fee collection standard for the review and approval of such permits shall be applied as specified in the attached fee schedule.

2. For amendment, supplementation, renewal, or extension of an electricity operation permit, the fee collected shall be fifty percent (50%) of the fee stipulated in the attached fee schedule.

3. In cases where an electricity operation permit is issued for distribution activities: if the total length of power lines and the total capacity of substations do not fall within the same fee collection standard, the higher fee collection standard applicable to either the total length of power lines or the total capacity of substations shall be applied.

4. For applications involving two or more areas of operation: the fee for the review and approval of an electricity operation permit (P_TĐ) is calculated as follows: where P1 is the highest fee among one of the areas of operation specified in the attached fee schedule; Pi are the fees of other areas of operation specified in the application for the issuance of an electricity operation permit; the total number of operational areas applied for is 0.4, which is a adjustment factor.

5. Exemption from the review and approval fee for amendment or supplementation of an electricity operation permit due to changes in the principal office address of an organization that has already been issued an electricity operation permit when implementing administrative restructuring at all levels of government units.

5. Exemption from review and issuance fees for the operation license in cases where a modification or amendment of the operating license is issued due to a change in the principal office address of an organization that has already been granted an operation license, when implementing administrative restructuring at all levels of units.

Article 5. Payment of Fees

The fee payer shall remit the payment into the state budget as follows:

a) Pay fees in accordance with the provisions set forth in Decree No. 61/2025/NĐ-CP dated March 4, 2025 by the Government on detailed provisions for certain articles of the Electricity Law concerning electricity operation permits;

b) Pay fees in one of the methods specified in Clause 1, Article 3 of Decree No. 362/2025/NĐ-CP dated December 31, 2025 by the Government on detailed provisions for certain articles and measures to organize, guide, and implement the Law on Fees and Levies.

2. The fee collection entity shall remit 100% of the fees collected into the state budget according to the chapters and subheadings of the current budget directory, including any accrued interest (if applicable) on the relevant account balance during the process of fee collection. The funding source for expenses related to providing services and collecting fees is allocated in the organization's budget forecast based on the state budget expenditure regulations as stipulated by law. The fee collection entity shall declare, collect, remit fees, and settle the amount collected in accordance with the provisions set forth in Clause 3 of Decree No. 362/2025/NĐ-CP.

Article 6. Implementation Clauses

1. This Circular takes effect from May 11, 2026.

2. The Circular No. 106/2020/TT-BTC dated December 8, 2020 by the Minister of Finance on the level of fees, collection methods, payment, management, and utilization of electricity operation permit review fees shall cease to be effective from the date this Circular takes effect.

3. The fourth item in Clause 1 and Article 2 of Circular No. 64/2025/TT-BTC dated June 30, 2025 by the Minister of Finance on levels of fees, exemptions for certain fees to support businesses and individuals are hereby repealed.

4. Other provisions related to declaration, collection, payment, and disclosure of fee collection methods not specified in this Circular shall be implemented in accordance with the provisions of the following documents: Law on Fees and Levies No. 97/2015/QH13; Tax Administration Law No. 38/2019/QH14; Decree No. 362/2025/NĐ-CP; Decree No. 126/2020/NĐ-CP dated October 19, 2020 by the Government on detailed provisions for certain articles of the Tax Administration Law amended and supplemented by Decree No. 91/2022/NĐ-CP and Decree No. 373/2025/NĐ-CP; Decree No. 347/2025/NĐ-CP dated December 29, 2025 by the Government on administrative procedures in the field of State Treasury; Decree No. 123/2020/NĐ-CP dated October 19, 2020 by the Government on invoices and vouchers amended and supplemented by Decree No. 70/2025/NĐ-CP and Circular No. 32/2025/TT-BTC dated May 31, 2025 by the Minister of Finance guiding implementation of certain articles of the Tax Administration Law on June 13, 2019, Decree No. 123/2020/NĐ-CP dated October 19, 2020 by the Government on invoices and vouchers, and Decree No. 70/2025/NĐ-CP dated March 20, 2025 amending and supplementing certain articles of Decree No. 123/2020/NĐ-CP.

5. In the event that any of the referenced documents in this Circular are amended, supplemented, or replaced, such provisions shall be implemented according to the amended, supplemented, or replacement document.

6. In case of any difficulties during implementation, organizations and individuals are requested to promptly report to the Ministry of Finance for research and guidance as needed.

Article 1. Scope of Application and Applicable Subjects

1. This Circular stipulates the fee payer, organization collecting fees, fee rates, collection methods, and procedures for paying fees related to the review and issuance of electricity operation permits (including new issuance, amendment, supplementation, replacement, and extension).

2. Applicable subjects

a) Organizations submitting applications for electricity operation permits;

b) Organizations authorized to issue electricity operation permits in accordance with the Electricity Law;

c) Other organizations or individuals involved in the declaration, collection, and payment of fees related to the review and issuance of electricity operation permits.

Article 2. Fee Payer

The organization submitting an application for an electricity operation permit is the fee payer for the review and issuance of such a permit as provided in this Circular.

Article 3. Organization Collecting Fees

The organization collecting fees related to the review and issuance of electricity operation permits is the organization authorized to issue such permits in accordance with the Electricity Law.

Article 4. Fee Rates

1. In cases of new issuance of an electricity operation permit, the fee rate for the review and issuance shall be applied as specified in the Schedule annexed to this Circular.

2. In cases of amendment, supplementation, replacement, or extension of an electricity operation permit, the fee rate shall be 50% of the fee rate specified in the Schedule annexed to this Circular.

3. For issuance of an electricity operation permit in the distribution sector: if the total length of transmission lines and the total capacity of substations do not fall within the same fee bracket, the higher fee bracket applicable to either the total length of transmission lines or the total capacity of substations shall be applied.

4. In cases where an application for an electricity operation permit involves two or more areas of operations: the fee rate for the review and issuance of such a permit (P_TĐ) shall be calculated as follows:

Wherein:

P1 is the highest fee rate among one of the areas of operation specified in the application for an electricity operation permit, as provided in the Schedule annexed to this Circular;

Pi is the fee rate for the remaining areas of operation specified in the application for an electricity operation permit;

total number of operational areas requested

0.4 is the adjustment factor.

5. Fee exemption for amendment or supplementation of an electricity operation permit due to a change in the principal office address of an organization that has already been granted an electricity operation permit when implementing administrative restructuring at all levels, shall be exempted from the fee review and issuance process.

Article 5. Declaration, Collection, and Payment of Fees

The fee payer shall remit fees to the state budget in accordance with the provisions.

a) Paying fees within the time limits specified in Circular No. 61/2025/NĐ-CP dated March 4, 2025, of the Government, which details certain provisions of the Electricity Law regarding electricity operation permits;

b) Paying fees using one of the methods specified in Clause 1 of Article 3 of Circular No. 362/2025/NĐ-CP dated December 31, 2025, of the Government, which details certain provisions and measures to organize, guide, and implement the Law on Fees and Levies.

2. The organization collecting fees shall remit 100% of the collected fee amount into the state budget according to the items in the current budget directory, including any interest accrued (if applicable) during the collection process. The cost of providing services and collecting fees is covered by the state budget as per the budgetary expenditure regulations and standards set forth by law.

The organization collecting fees shall declare, collect, and remit fees and settle the amount collected in accordance with Clause 3 of Article 3 of Circular No. 362/2025/NĐ-CP.

Article 6. Implementation Provisions

1. This Circular shall take effect from May 11, 2026.

2. The Circular No. 106/2020/TT-BTC dated December 8, 2020, issued by the Minister of Finance, which stipulates the level of fees, collection methods, payment, management, and utilization of the fee for reviewing the issuance of electricity operation permit, shall cease to be effective from the date this Circular takes effect.

3. The sequence number 44 in Clause 1 and Article 2 of Circular No. 64/2025/TT-BTC dated June 30, 2025, issued by the Minister of Finance, which regulates the collection, exemption of certain fees and levies to support businesses and individuals, is hereby repealed.

4. Other provisions concerning the declaration, collection, payment, and disclosure of fee collection methods not specified in this Circular shall be implemented in accordance with the provisions of the following documents: Law on Fees and Levies No. 97/2015/QH13; Tax Administration Law No. 38/2019/QH14; Decree No. 362/2025/NĐ-CP; Decree No. 126/2020/NĐ-CP dated October 19, 2020, of the Government, which provides detailed provisions for certain articles of the Tax Administration Law as amended and supplemented by Decree No. 91/2022/NĐ-CP and Decree No. 373/2025/NĐ-CP; Decree No. 347/2025/NĐ-CP dated December 29, 2025, of the Government on administrative procedures in the field of State Treasury; Decree No. 123/2020/NĐ-CP dated October 19, 2020, of the Government on invoices and vouchers as amended and supplemented by Decree No. 70/2025/NĐ-CP and Circular No. 32/2025/TT-BTC dated May 31, 2025, issued by the Minister of Finance to implement certain provisions of the Tax Administration Law on June 13, 2019, Decree No. 123/2020/NĐ-CP dated October 19, 2020, of the Government on invoices and vouchers, and Decree No. 70/2025/NĐ-CP dated March 20, 2025, which amends and supplements certain provisions of Decree No. 123/2020/NĐ-CP.

5. In the event that any of the documents cited in this Circular are amended, supplemented, or replaced, such amendments, supplements, or replacements shall be applied.

6. In the course of implementation, should any ambiguities arise, it is requested that organizations and individuals promptly report to the Ministry of Finance for research and supplementary guidance./.

Central Committee of the Party;

Prime Minister, Deputy Prime Ministers of the Government;

Office of the Central Committee and its Committees;

Office of the General Secretary;

Office of the National Assembly;

Ethnic Affairs Council;

Economic and Financial Committee;

Office of the President;

Supreme People's Procuratorate;

Supreme People's Court;

Audit Agency;

Central organs of various organizations;

Ministries, agencies at the same level as ministries, and agencies under the Government;

People's Councils, People's Committees of provinces and municipalities directly under the central government;

Tax Offices, Departments of Finance of provinces and municipalities directly under the central government

State Treasury offices in regions;

Office for Checking Documents and Organizing Law Implementation, Ministry of Justice;

Government Electronic Information Office;

Ministry of Finance's Electronic Information Office;

Units under the Ministry of Finance;

Lru: VT, CST (170b) The

SCHEDULE OF FEE FOR REVIEWING THE ISSUANCE OF ELECTRICITY OPERATING LICENSE

Attached to Circular No. 30/2026/TT-BTC

Issued by the Minister of Finance on March 27, 2026)