Circular No. 305/2016/TT-BTC stipulates the level of collection, collection system, payment, management, and use of fees for maintaining the status checking system of digital certificates.

CIRCULAR

REGULATIONS ON THE LEVEL OF COLLECTION, COLLECTION SYSTEM, PAYMENT, MANAGEMENT AND USE OF FEES FOR MAINTENANCE SERVICES OF THE SYSTEM TO CHECK THE STATUS OF DIGITAL CERTIFICATES

Pursuant to the Law construction costs; and its guiding regulations construction costs; August 25 the 2015;

Pursuant to the State Budget Law dated December 25 the 2015;

Pursuant to Decree No. 120/2016/NĐ-CP dated August 23 the 2016 of At the proposal of detailing and guiding the implementation of certain provisions of the Law construction costs; and its guiding regulations construction costs;;

On the basis of Government Decree No. 26/2007/NĐ-CP dated November 15 the 2007 of At the proposal of detailing the implementation of the Law on Electronic Transactions regarding digital signatures and digital signature certification services;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of At the proposal of stipulating the functions, tasks, powers and structure organizations under the Ministry Finance;

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

The Minister of Finance issues this Circular stipulating the collection rates, collection procedures, payment, management, and utilization of fees for assessing professional standards for auctioning assets, and fees for assessing conditions for registering auction business activities construction costs; providing maintenance services for the system checking the status of digital certificates.

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 stipulates the fee collection levels, collection procedures, payment, management, and use of fees for maintaining the system checking the status of digital certificates.

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 enterprises granted licenses to provide digital signature certification services, the National Electronic Certification Center, and other relevant organizations and individuals involved in the collection and payment of fees for maintaining the system checking the status of digital certificates.

Article 2. Persons Paying Fees

The payer of the fee for maintaining the system checking the status of digital certificates is organizations and enterprises granted licenses to provide digital signature certification services to organizations and enterprises in accordance with the law.

Article 3. Fee Collection Organizations

The National Electronic Certification Center (under the Ministry of Information and Communications) is the organization collecting the fee for maintaining the system checking the status of digital certificates as prescribed in this Circular.

Article 4. Fee Rates

The fee level for maintaining the system checking the status of digital certificates: VND 3,000 per digital signature per month.

A digital certificate that becomes effective at any point during the month shall be considered as one (1) month of usage.

Article 5. Declaration and Payment of Fees

1. For the fee payer, the following shall apply:

Organizations and enterprises granted licenses to provide digital signature certification services shall declare and pay the fee for maintaining the system checking the status of digital certificates quarterly, no later than the twentieth day of the quarter following the declaration period.

2. For the fee collector, the following shall apply:

b) Fee collecting organizations shall declare fees monthly, settle accounts annually in accordance with Clause 3, Article 19 and pay fees in accordance with 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 Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government.

b) The fee collector shall declare and pay the fee monthly, settle accounts annually according to 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 Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government.

Article 6. Management and Use of Fees

The fee collector may retain 90% of the collected fees to cover expenses related to the fee collection process as prescribed in Clause 2, 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; remit 10% of the collected fees to the state budget according to the current State Budget Classification.

Article 7. Organization a) Report to the Ministry of Natural Resources and Environment on the results of training and upgrading, including listing the teaching staff participating in teaching, evaluating the participation of trainees in the training process, the results of organizing examinations for completing the training and upgrading program on land valuation business, the issuance of Certificates and the use of Certificate codes, summarizing the feedback from trainees on the quality of the training and upgrading program on land valuation business, and other relevant matters.

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

2. For digital signatures issued by organizations and enterprises providing digital signature certification services to organizations and enterprises for use before January 1, 2017, the fee shall be paid from the third quarter of 2017.

3. Other matters related to the declaration, collection, payment, management, use, and public disclosure of the fee collection regime not specified in this Circular shall be implemented in accordance with the Law on Fees and Charges, Government 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 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 Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government and the Circular of the Minister of Finance on printing, issuing, managing, and using various types of receipts for fees and charges belonging to the state budget and any amendments or replacements thereof (if any).

4. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly report them to the Ministry of Finance for examination and guidance./.