Consolidated Document number 30/VBHN-BTC detailing the use of state capital for procurement to maintain the regular operation of state agencies, units under the people's armed forces, public service organizations, political organizations, political-social organizations, socio-professional organizations, social organizations, and socio-professional organizations.

CIRCULAR^[1]

Regulations on the level of collection, collection system, payment, management, and use of fees for the examination of issuance of licenses for surveying and mapping activities

Circular No. 34/2017/TT-BTC dated April 21, 2017 of the Ministry of Finance stipulates the level of collection, collection system, payment, management, and use of fees for the examination of issuance of licenses for surveying and mapping activities, which took effect from June 8, 2017, has been amended and supplemented by:

1. Circular No. 33/2019/TT-BTC dated June 10, 2019 of the Ministry of Finance amending and supplementing some articles of Circular No. 34/2017/TT-BTC dated April 21, 2017 stipulating the level of collection, collection system, payment, management, and use of fees for the examination of issuance of licenses for surveying and mapping activities and Circular No. 196/2016/TT-BTC dated November 8, 2016 stipulating the level of collection, collection system, payment, management, and use of fees for the exploitation and use of surveying and mapping information data, which took effect from August 1, 2019.

2. Circular No. 74/2022/TT-BTC dated December 22, 2022 of the Minister of Finance stipulates the form, time limit for collection, payment, declaration of various fees and charges under the authority of the Ministry of Finance, which took effect from December 22, 2022.

3. Circular No. 71/2025/TT-BTC dated June 30, 2025 of the Ministry of Finance amending and supplementing some articles of Circulars of the Minister of Finance stipulating fees and charges, 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. 45/2015/NĐ-CP dated May 6, 2015 of the Government on surveying and mapping activities;

Pursuant to 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;

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 Department of Tax Policy,

The Minister of Finance promulgates Circular stipulating the level of collection, collection system, payment, management, and use of fees for the examination of issuance of licenses for surveying and mapping activities.^[2]

Article 1. Scope of Regulation and Applicability

1. This Circular stipulates the level of collection, collection system, payment, management, and use of fees for the examination of issuance of licenses for surveying and mapping activities.

2. This Circular applies to: fee payers; organizations collecting fees; other organizations and individuals related to the collection, payment, management, and use of fees for the examination of issuance of licenses for surveying and mapping activities.

Article 2. Fee Payers and Fee Collecting Organizations

1.^[3] Organizations requesting issuance of licenses for surveying and mapping activities listed in Article 29 of Decree No. 27/2019/NĐ-CP dated March 13, 2019 of the Government detailing certain provisions of the Law on Surveying and Mapping must pay the examination fee as prescribed in this Circular.

2. Fee collection organizations include: Vietnam National Administration of Surveying, Mapping and Geographic Information (Ministry of Natural Resources and Environment) and Provincial Departments of Natural Resources and Environment under central cities and provinces.

Article 3. Level of Fees

The level of examination fee for new issuance and supplementary issuance of licenses for surveying and mapping activities is as follows:

1. The fee amount for files examined by the Vietnam National Administration of Surveying, Mapping and Geographic Information.

a) Zone I: Organizations proposing for licensing have their main office located in the Red River Delta and North Midland and Mountainous Region;

b) Zone II: Organizations proposing for licensing have their main office located in Northern Central Coast, Central Coast and Highlands;

c) Zone III: Organizations proposing for licensing have their main office located in Southeastern Region and Mekong Delta.

2. The fee amount for files examined by Provincial Departments of Natural Resources and Environment.

3. No examination fee shall be collected for cases of reissuing or extending licenses for surveying and mapping activities.

4.^[4] In case the geographical area or provinces/cities within the geographical areas specified in Clause 1 of this Article change after administrative unit restructuring, the fee level will be applied according to the geographical area after restructuring or the geographical area of the province/city after merger.

Article 4. Declaration and Payment of Fees

1. By the fifth day of each month, fee collection organizations must deposit the collected fee amount of the previous month into the account for pending budget payments opened at the State Treasury.

2. (Repealed)^[5]

Article 5. Management and use of fees

1. Fee collection organizations must remit 100% of the collected fees into the state budget. The cost expenses for the examination and fee collection activities are covered by the state budget allocated in the organization's budget according to the state budget expenditure regulations stipulated by law.

2. In case the fee collection organization is a state agency entitled to be allocated operational costs from fee revenues, as stipulated in Clause 1 of Article 4 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, it may retain 70% of the total actual collected fees to cover the cost expenses for examination and fee collection activities; remit 30% of the collected fees into the state budget, the retained amount is managed and used according to Article 5 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.

Article 6. Implementation Provisions^[6]

1. This Circular takes effect from June 8, 2017.

2. Other contents related to collection, payment, management, use, revenue receipts, publicizing the fee collection system not mentioned 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/TT-BTC dated November 6, 2013 of the Minister of Finance guiding the implementation of certain provisions of the Law on Tax Management; the Law Amending and Supplementing Certain Provisions of the Law on Tax Management and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government; Circular No. 303/2016/TT-BTC dated November 15, 2016 of the Minister of Finance guiding the printing, issuance, management, and use of various types of revenue receipts for fees and charges under the state budget and any subsequent amendments or replacements (if any).

3. 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.

^[1] This document is consolidated from 04 Circulars as follows:

- Circular No. 34/2017/TT-BTC dated April 21, 2017 of the Ministry of Finance stipulating the level of collection, collection system, payment, management, and use of fees for the examination of issuance of licenses for surveying and mapping activities, which took effect from June 8, 2017.

- Circular No. 33/2019/TT-BTC dated June 10, 2019, of the Ministry of Finance amending and supplementing certain articles of Circular No. 34/2017/TT-BTC dated April 21, 2017 on the level of collection, collection regime, payment, management, and use of fees for the examination and issuance of licenses for surveying and mapping activities and Circular No. 196/2016/TT-BTC dated November 8, 2016 on the level of collection, collection regime, payment, management, and use of fees for the exploitation and use of surveying and mapping information data, shall take effect from August 1, 2019.

- Circular No. 74/2022/TT-BTC dated December 22, 2022, of the Minister of Finance stipulates the form, time limit for collection, payment, declaration of fees and charges under the authority prescribed by the Ministry of Finance, shall take effect from December 22, 2022.

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

This Consolidated Document does not replace the aforementioned four Circulars.

^[2] - Circular No. 33/2019/TT-BTC is based on the following grounds:

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

On the basis of the Law on Surveying and Mapping dated June 14, 2018;

Pursuant to 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. 27/2019/NĐ-CP dated March 13, 2019, of the Government detailing some provisions of the Law on Surveying and Mapping;

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 promulgates Circular amending and supplementing certain articles of Circular No. 34/2017/TT-BTC dated April 21, 2017 on the level of collection, collection regime, payment, management, and use of fees for the examination and issuance of licenses for surveying and mapping activities and Circular No. 196/2016/TT-BTC dated November 8, 2016 on the level of collection, collection regime, payment, management, and use of fees for the exploitation and use of surveying and mapping information data.

- Circular No. 74/2022/TT-BTC is based on the following grounds:

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 implementing the one-stop shop mechanism in administrative procedures and Decree No. 107/2021/NĐ-CP dated December 6, 2021, of the Government amending and supplementing some articles 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/QD-TTg dated October 11, 2021, issued by the Prime Minister, promulgating the Management, Operation, and Exploitation Regulations for 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.

- Circular No. 71/2025/TT-BTC is based on the following grounds:

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 some provisions of the Law on Fees and Charges; Decree No. 82/2023/NĐ-CP dated November 28, 2023, of the Government amending and supplementing some articles of Decree No. 120/2016/NĐ-CP dated August 23, 2016, of the Government detailing and guiding the implementation of some 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 on 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 some articles of Decree No. 29/2025/NĐ-CP dated February 24, 2025, of the Government on 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 promulgates Circular amending and supplementing certain articles of Circulars of the Minister of Finance on fees and charges.

^[3] This Clause is amended and supplemented according to Article 1 of Circular No. 33/2019/TT-BTC, shall take effect from August 1, 2019.

^[4] This Clause is added according to Clause 2 of Article 1 of Circular No. 71/2025/TT-BTC, shall take effect from July 1, 2025.

^[5] This Clause is abolished according to Clause 2 of Article 4 (Clause 88 Appendix attached to Circular No. 74/2022/TT-BTC), Circular No. 74/2022/TT-BTC shall take effect from December 22, 2022.

^[6] - Article 3 of Circular No. 33/2019/TT-BTC is stipulated as follows:

Article 3. Implementation organization and enforcement provisions

1. This Circular shall take effect from August 1, 2019.

2. The Fee Schedule for Exploitation and Use of Surveying and Mapping Information and Data issued together with Circular No. 196/2016/TT-BTC dated November 8, 2016, issued by the Minister of Finance, specifying the fee levels, collection, payment, management, and utilization of fees for exploitation and use of surveying and mapping information and data, shall be replaced by the Fee Schedule issued together with this Circular.

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

4. 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.

- Article 4 of Circular No. 74/2022/TT-BTC provides 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 legal normative documents cited in this Circular are amended, supplemented, or replaced, they shall be implemented according to the amended, supplemented, or replaced documents.

4. 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.

- Article 2 of Circular No. 71/2025/TT-BTC provides 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 reflect them to the Ministry of Finance for research and supplementary guidance.