Circular No. 33/2025/TT-BTC stipulates the fee rates, collection procedures, payment, management, and utilization for water resources exploitation and usage carried out by central agencies.

CIRCULAR

Regulations on the level of collection, collection system, payment, management, and use of fees for exploitation and utilization of water resources carried out by central agencies

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 Law on Water Resources dated November 27, 2023;

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; 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;

Pursuant to Decree No. 11/2020/NĐ-CP dated January 20, 2020 of the Government on administrative procedures under the domain of State Treasury;

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

Pursuant to Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and vouchers; Decree No. 70/2025/NĐ-CP dated March 20, 2025 of the Government amending and supplementing certain provisions of Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and vouchers;

Pursuant to Decree No. 54/2024/NĐ-CP dated May 16, 2024 of the Government on drilling underground water, declaration, registration, licensing, water resource services, and fees for granting rights to exploit water resources;

Pursuant to the 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 stipulating the level of collection, collection system, payment, management, and use of fees for exploitation and utilization of water resources carried out by central agencies.

Article 1. Scope of Regulation and Applicability

Article 1. This Circular stipulates the level of collection, collection system, payment, management, and use of fees for exploitation and utilization of water resources carried out by central agencies including:

a) Fees for reviewing project proposals, reports on exploration, assessment of reserves, exploitation, and utilization of underground water.

b) Fees for reviewing applications and conditions for drilling underground water.

c) Fees for reviewing project proposals for exploitation and utilization of surface water and seawater.

Article 2. This Circular applies to fee payers; organizations collecting fees; authorities, organizations, and individuals related to the collection, payment, management, and use of fees.

Article 2. Fee Payers and Fee Collecting Organizations

1. Fee payers are authorities, organizations, and individuals (including households and groups of individuals) requesting issuance, extension, or modification of content of exploration water permits, water resource exploitation permits, and drilling underground water permits.

2. State agencies authorized to review projects and reports in applications for issuance, extension, or modification of content of exploration water permits, water resource exploitation permits, and drilling underground water permits according to laws on water resources are fee collecting organizations as stipulated in this Circular.

Article 3. Level of Fees

The level of fees for exploitation and utilization of water resources carried out by central agencies is specified in the Table of Levels of Fees for Exploitation and Utilization of Water Resources Carried Out by Central Agencies attached to this Circular.

Article 4. Declaration and Payment of Fees

1. Fee payers shall pay fees to fee collecting organizations in accordance with the forms prescribed in Circular No. 74/2022/TT-BTC dated December 22, 2022 of the Minister of Finance on forms, deadlines for collection, declaration, and payment of various fees and charges under the authority of the Ministry of Finance.

2. By no later than the fifth day of each month, fee collecting organizations shall deposit the collected fees from the previous month into their fee account awaiting submission to the state budget at the Treasury, and shall declare, collect, pay, and settle fees in accordance with Circular No. 74/2022/TT-BTC.

Article 5. Management and use of fees

1. The organization collecting fees shall retain 70% of the collected fee amount to cover operating costs for providing services and collecting fees as prescribed in Clause 4, Article 1 of 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; and remit 30% of the collected fee amount into the state budget (central budget) according to the chapters and sub-items of the current state budget classification; except as provided in Clause 2 of this Article.

2. In cases where the organization collecting fees is a state agency and does not receive operating costs from the fee collection revenue as prescribed in Clause 3, Article 1 of Decree No. 82/2023/NĐ-CP, it must remit the entire collected fee amount into the state budget. Operating costs for providing services and collecting fees shall be covered by the state budget and allocated in the budget of the organization collecting fees in accordance with the state budget expenditure regulations and standards as stipulated by law.

Article 6. Implementation Provisions

1. This Circular takes effect from July 20, 2025, and replaces Circular No. 01/2022/TT-BTC dated January 11, 2022, of the Minister of Finance prescribing the level of collection, collection, payment, management, and use of fees for water resource exploitation and utilization carried out by central agencies.

2. Other contents related to the collection, payment, management, use, receipt vouchers, and publicizing the fee collection system not mentioned in this Circular shall be implemented in accordance with the provisions of the following documents: Law on Fees and Charges; Decree No. 120/2016/NĐ-CP; Decree No. 82/2023/NĐ-CP; Law on Tax Administration; Decree No. 126/2020/NĐ-CP dated October 19, 2020, of the Government detailing certain provisions of the Law on Tax Administration; Decree No. 91/2022/NĐ-CP dated October 30, 2022, of the Government amending and supplementing certain provisions of Decree No. 126/2020/NĐ-CP dated October 19, 2020, of the Government detailing certain provisions of the Law on Tax Administration; Decree No. 11/2020/NĐ-CP dated January 20, 2020, of the Government on administrative procedures under the State Treasury sector; Decree No. 123/2020/NĐ-CP dated October 19, 2020, of the Government on invoices and receipts; Decree No. 70/2025/NĐ-CP dated March 20, 2025, of the Government amending and supplementing certain provisions of Decree No. 123/2020/NĐ-CP dated October 19, 2020, of the Government on invoices and receipts and Circular No. 32/2025/TT-BTC dated May 31, 2025, of the Minister of Finance guiding the implementation of certain provisions of the Law on Tax Administration dated June 13, 2019, Decree No. 123/2020/NĐ-CP dated October 19, 2020, on invoices and receipts, and Decree No. 70/2025/NĐ-CP dated March 20, 2025, amending and supplementing certain provisions of Decree No. 123/2020/NĐ-CP.

3. In cases where the legal normative documents cited in this Circular are amended, supplemented, or replaced, they shall be implemented in accordance with the amended, supplemented, or replacing 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./.