DECREE NO. 362/2025/ND-CP PROVIDES DETAILED PROVISIONS ON CERTAIN ARTICLES AND MEASURES FOR THE ORGANIZATION AND GUIDANCE OF IMPLEMENTATION OF THE LAW ON FEES AND CHARGES

DECREE

Providing detailed regulations on certain provisions and measures to organize and guide the implementation of the Law on Fees and Charges

Pursuant to the Law on Government Organization No. 63/2025/QH15;

Pursuant to the Law on Fees and Charges No. 97/2015/QH13

Pursuant to the State Budget Law No. 89/2025/QH15.

Pursuant to the Environmental Protection Law No. 72/2020/QH14;

Pursuant to Resolution No. 198/2025/QH13 of the National Assembly on special mechanisms and policies for the development of the private economy;

At the proposal of the Minister of Finance;

The Government promulgates this Decree providing detailed regulations on certain provisions and measures to organize and guide the implementation of the Law on Fees and Charges.

Article 1. Scope of Regulation

This Decree stipulates the declaration, collection, payment of fees and charges, settlement of fees, management and use of fees, responsibilities of state agencies and organizations in collecting, paying fees and charges, managing and using fees.

Article 2. Applicability

This Decree applies to:

1. Fee and charge payers including organizations and individuals receiving public services and serving state administrative management as provided for in the Law on Fees and Charges

2. Organizations collecting fees and charges as provided for in the Law on Fees and Charges include:

a) State agencies, representative offices of the Socialist Republic of Vietnam abroad.

b) Public service units as prescribed by law.

c) Organizations entrusted by competent state authorities to provide public services and serve state administrative management and entitled to collect fees and charges as prescribed by specialized laws.

3. State agencies, organizations, and other individuals related to the declaration, collection, payment of fees and charges, settlement of fees; management and use of fees.

Article 3. Declaration, Collection, Payment of Fees and Charges and Settlement of Fees

1. The person paying fees and charges shall declare (if required), pay such fees and charges monthly, quarterly, annually, or each time they arise based on the nature and characteristics of each fee and charge and actual circumstances. The competent state agency shall specify the payment form and declaration/payment period for fees and charges in accordance with Clause 2 of Article 4 of the Law on Fees and Charges to ensure suitability.

Fee and charge payers shall pay the fees and charges into the state budget according to one of the following provisions:

a) Pay directly at the State Treasury.

b) Pay in cash or through non-cash methods into a dedicated account for fees and charges opened by the fee and charge collection organization at a credit institution or into a pending fee account for government budget payments opened by the fee collection organization at the State Treasury.

c) Pay to other agencies or organizations other than the fee and charge collection organization, applicable in cases where administrative procedures or public services are provided online in accordance with the Government's regulations on the single-window mechanism.

2. Agencies or organizations receiving fees and charges other than the fee and charge collection organization as stipulated in point c of Clause 1 of this Article shall be responsible for transferring the entire amount of collected fees and charges into the government budget revenue account opened at the State Treasury or depositing them into the dedicated fee and charge collection account opened by the fee and charge collection organization at a credit institution or into the pending fee account for government budget payments opened by the fee collection organization at the State Treasury within twenty-four hours from the time of receipt.

3. Collecting organizations, except for the cases prescribed in Clause 4 of this Article, shall declare, pay, and settle the collected fees as follows:

a) The fee collection organization as specified in point a and point c of Clause 2 of this Decree and the charge collection organization as specified in Clause 2 of Article 2 of this Decree shall declare and pay fees and charges into the government budget in accordance with the laws on tax management.

Specifically, customs fee collecting organizations and goods and transport means transit fee collecting organizations are not required to declare fees and shall pay fees according to the provisions of point b of this clause.

b) The fee collection organization as specified in point b of Clause 2 of Article 2 of this Decree and the fee collection organization that is not a state agency as specified in point c of Clause 2 of Article 2 of this Decree shall deposit the entire amount of fees collected in the previous month, including accrued interest, into the pending fee account for government budget payments no later than the fifth day of each month.

The fee collection organization shall declare the amount of fees collected in the previous month in accordance with the laws on tax management and deposit the remaining fees due from the pending fee account for government budget payments into the government budget no later than the twentieth day of each month.

In cases where the competent state agency as stipulated in Clause 2 of Article 4 of the Law on Fees and Charges specifies a deadline for the fee collection organization to transfer the collected fees into the pending fee account for government budget payments or the government budget revenue account periodically daily or weekly, such provisions shall be followed.

c) Annually, collecting organizations shall settle the collected fees according to the law on tax administration.

4. Fees and charges collected by representative offices of the Socialist Republic of Vietnam abroad shall be declared and paid according to the law on tax administration.

5. The fee and charge collection organization shall establish and issue fee and charge receipts to the fee payer in accordance with the Government's regulations on invoices, receipts, and administrative procedures under the domain of the State Treasury.

6. The fee and charge collection organization shall impose late payment penalties, handle excess fees and charges, and recommend the competent state agency to implement certain coercive measures in accordance with the laws on tax management.

7. The currency for declaring, collecting, and paying fees and charges shall comply with the law on tax administration and specific regulations for each type of fee and charge. Among which:

a) Fees and charges collected in Vietnam shall be in Vietnamese dong, except when the law permits their collection in freely convertible foreign currencies. If collection in freely convertible foreign currencies is permitted, they may be collected in such foreign currency or converted into Vietnamese dong based on the exchange rate as follows:

When paying fees and charges at commercial banks or other credit institutions, the buying rate of the commercial bank or credit institution where the fee payer has an account at the time of payment shall apply.

When paying fees and charges through the State Treasury, the accounting exchange rate for foreign currencies at the time of payment announced by the Ministry of Finance shall apply.

When paying fees and charges directly in cash or through other means to the fee and charge collection organization, the buying rate of foreign currency for transfer transactions of the head office of the Vietnam Joint Stock Commercial Bank for Foreign Trade at the time of payment or at the end of the working day before holidays or weekends shall apply.

b) Fees or taxes collected abroad shall be collected in the local currency or in freely convertible foreign currencies.

Article 4. Principles for managing and using fees

1. Fees collected from service activities as prescribed in point a and point c, Clause 2, Article 2 of this Decree, which are carried out by fee collection organizations that are state agencies, shall be fully remitted to the state budget.

Where this Decree and international treaties to which the Socialist Republic of Vietnam is a party provide different regulations on the management and use of fees, the provisions of the international treaty shall apply.

2. Fees collected from service activities carried out by the fee collection organization as specified in point b of Clause 2 of Article 2 of this Decree may retain a portion or all of the collected fees to cover service provision and fee collection costs as stipulated in Clause 2 of Article 5 of this Decree; the remainder shall be paid into the government budget.

3. Fees collected from service activities carried out by the fee collection organization that is not a state agency as specified in point c of Clause 2 of Article 2 of this Decree may retain a portion or all of the collected fees to cover service provision and fee collection costs as stipulated in Clause 2 of Article 5 of this Decree; the remainder shall be paid into the government budget. The retained amount constitutes the revenue of the fee collection organization.

Article 5. Determination of the retention ratio and management and use of fees

1. The amount of fees retained for fee collection organizations in cases specified in Clauses 2 and 3, Article 4 of this Decree shall be determined as follows:

a) Amount of fees retained = Actual amount of fees collected x Retention ratio.

b) The retention ratio shall be determined as follows:

Where:

The annual budget estimate of fees collected shall be based on the anticipated fee levels and the number of services provided in the year.

In case the retention ratio needs adjustment, apart from basing it on the budget estimates or actual figures of the enterprise, it must also take into account the financial data of the three preceding years.

The maximum retention ratio shall not exceed 100%.

c) The competent state agency prescribed in Clause 2, Article 4 of the Law on Fees and Taxes shall decide the retention ratio for fee collection organizations. For similar types of fees, the competent authority may consider and decide on a unified retention ratio applicable across the board.

c) The competent state agency as stipulated in Clause 2 of Article 4 of the Law on Fees and Charges shall determine the retention ratio for the fee collection organization. For similar types of fees, the authority may consider determining a unified retention ratio.

In cases where state policies change, the retained amount no longer covers the costs of service provision and fee collection activities of the fee collection organization or remains unused from previous years, the competent authority shall adjust the retention ratio accordingly.

a) Regular expenses:

Payment to individuals performing service provision and fee collection activities: salaries, wages, allowances, contributions made according to regulations based on salary, excluding salary costs for officials and civil servants who already receive salaries from the state budget according to established regulations.

Only individuals performing service provision and fee collection activities shall be paid salaries, wages, allowances, and contributions as prescribed on the basis of salary, excluding salary expenses for officials and civil servants who already receive salaries from the government budget according to the prescribed system.

Rent, repair, maintenance, and regular upkeep of assets, machinery, and equipment serving the implementation of service provision and fee collection activities.

Purchase and supply of materials, seals, raw materials related to the implementation of service provision and fee collection activities.

Other expenses related to the implementation of service provision and fee collection activities.

b) Irregular expenses:

Rental, purchase, and repair of assets, machinery, and equipment serving the implementation of service provision and fee collection activities.

Other irregular expenses related to the implementation of service provision and fee collection activities.

3. Annually, fee collection organizations must settle their income and expenditure according to regulations. For public service organizations that are fee collection organizations, after settling their income and expenditure according to established regulations, the retained amount of fees not yet expended in the year shall be transferred to the next year for continued expenditure according to established regulations from the end of the fiscal year; if within five years the retained amount of fees has not been fully expended, the fee collection organization must remit the remaining unspent amount of fees to the state budget.

3. Annually, the fee collection organization must settle its income and expenditure in accordance with regulations. For fee collection organizations that are public service units, after settlement, the retained amount of fees not yet expended during the year shall be transferred to the next year for continued expenditure in accordance with the prescribed system from the end of the fiscal year; if the retained amount is not fully expended within five years, the fee collection organization shall pay the government budget the amount of fees that have been transferred but not yet expended.

Article 6. Effectiveness

1. This Decree takes effect from January 1, 2026.

2. 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 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 shall cease to be effective from the date this Decree takes effect.

3. Amend and supplement certain provisions of the Government’s Decree No. 153/2024/NĐ-CP dated November 21, 2024, on fees for environmental protection against emissions as follows:

a) Amend and supplement Point d Clause 1 Article 7 of the Government’s Decree No. 153/2024/NĐ-CP as follows:

“d) The person paying the fee shall pay the fee directly into the State budget according to one of the following provisions:

Pay directly at the National Treasury.

Pay to the fee collection organization in cash or through non-cash payment methods into the dedicated account of the fee collection organization.

Submitting fees to other agencies or organizations other than the fee collection organization, applicable in cases of administrative procedures and online public services provided according to the Government's regulations on the single window mechanism.

The agency or organization receiving the fee shall be responsible for transferring the entire amount of collected fees into the State budget account at the National Treasury or depositing it into the dedicated fee collection account of the fee collection organization within twenty-four hours from the time of receipt of the fee.

b) Amend and supplement Point b Clause 2 Article 7 of the Government’s Decree No. 153/2024/NĐ-CP as follows:

“b) Declaration and payment of the fee for environmental protection against emissions shall be carried out in accordance with the laws on tax management.”

c) Supplement Clause 5 Article 7 of the Government’s Decree No. 153/2024/NĐ-CP as follows:

“5. The fee collection organization must transfer the entire amount of environmental protection fees collected from emissions into the state budget. The source of funds for the fee collection activities shall be covered by the state budget as stipulated in the organizational budget of the fee collection organization.”

d) Abolish Article 8 of Decree No. 153/2024/NĐ-CP; abolish the content "Pay the fee into the pending payment account number... opened by the fee collection organization at the National Treasury..." in Model No. 02 and the content "Pay the fee into the pending payment account number... opened by the Department of Natural Resources and Environment at the National Treasury..." in Model No. 03 attached to Decree No. 153/2024/NĐ-CP.

4. Abolish Decree No. 139/2016/NĐ-CP dated October 4, 2016 of the Government on business registration fees and Decree No. 22/2020/NĐ-CP dated February 24, 2020 of the Government amending and supplementing certain provisions of Decree No. 139/2016/NĐ-CP dated October 4, 2016 of the Government on business registration fees.

5. For the amount of fees collected before the date this Decree takes effect, they shall continue to be managed and used according to the provisions of Decree No. 120/2016/NĐ-CP which has been amended and supplemented by Decree No. 82/2023/NĐ-CP. As for the amount of fees retained before the date this Decree takes effect, if two years have passed since the year the source was transferred according to the provisions of Decree No. 82/2023/NĐ-CP and the retained amount has not yet been exhausted, the fee collection organization must transfer the remaining unexhausted amount to the state budget.

6. In cases where the competent authority has not yet revised legal documents governing the collection of fees and charges, the declaration, collection, submission, management, and use of fees and charges shall be carried out according to the provisions of this Decree.

7. In cases where legal documents cited in this Decree are amended, supplemented, or replaced, they shall be implemented according to the amended, supplemented, or replacing documents.

Article 7. Implementation Organization

Ministries, ministerial-level agencies, government agencies, Supreme People's Court, Supreme People's Procuracy, provincial and municipal people's committees under central jurisdiction, fee and charge collection organizations shall perform their responsibilities as prescribed in the Law on Fees and Charges. At the same time, they shall implement the following provisions:

1. Organizations collecting fees and charges have the responsibility to:

a) Develop a plan for fee and charge collection including the following contents:

The fee collection plan includes: Service provision method, fee collection method; estimated collection level, basis for establishing the collection level; fee payers; exemptions and reductions; revenue and expenditure budget, retention ratio; assessment of the contribution capacity of fee payers and the effectiveness of fee collection.

The charge collection plan includes: Service provision method, charge collection method; estimated collection level, basis for establishing the collection level, charge payers, exemptions and reductions; assessment of the contribution capacity of charge payers and the effectiveness of charge collection.

b) The specialized management agency shall review the fee and charge collection plans for items under the Ministry of Finance’s jurisdiction or the specialized agency under the provincial People's Committee’s jurisdiction for items under the provincial People's Council’s jurisdiction.

c) In cases where multiple organizations jointly collect fees and charges, no separate documents shall be issued for each collecting organization.

d) Fulfill other responsibilities as prescribed in this Decree.

2. Provincial People's Committees shall be responsible for directing specialized agencies under provincial People's Committees to review the fee and charge collection plans of fee and charge collection organizations or to develop and review such plans for cases specified in point c, Clause 1, Article 5 of this Decree for items under the provincial People's Council’s jurisdiction and submit them to the provincial People's Committee for approval by the provincial People's Council to collect fees and charges.

3. Ministries, ministerial-level agencies, government agencies, Supreme People's Court, Supreme People's Procuracy have the responsibility to:

a) Receive and review plans for fee and charge collection of collecting organizations under their sectoral or field management.

b) Develop fee and charge collection plans when the fee and charge collection organization does not develop a plan and for cases specified in point c, Clause 1, Article 5 of this Decree for items under the Ministry of Finance’s jurisdiction.

c) Send a letter to the Ministry of Finance along with the reviewed fee and charge collection plan developed by the fee and charge collection organization or the plan developed by itself to the Ministry of Finance for submission to the competent authority for issuance or issuance according to its authority of documents specifying the collection levels, exemptions, reductions, management, and use of fees and charges in the List of Fees and Charges issued together with the Law on Fees and Charges.

d) Take the lead and coordinate with relevant ministries and sectors to develop supplementary plans for new fees and charges not included in the List of Fees and Charges issued together with the Law on Fees and Charges or plans to amend or abolish existing fees and charges in the List of Fees and Charges issued together with the Law on Fees and Charges, and send a letter to the Ministry of Finance along with the plan for the Ministry of Finance to report to the competent authority for consideration and decision or to report to the competent authority for consideration and decision according to the specialized law as stipulated in Clause 1, Article 5 of the Law on Fees and Charges, and bear responsibility for the proposed fees and charges according to the law.

Fees and charges listed in the Fee and Charge List issued together with the Law on Fees and Charges can only be collected when there is a document specifying the level of collection.

5. Ministers, heads of ministerial-level agencies, heads of government agencies, Chairmen of provincial People's Committees under central cities are responsible for implementing this Decree.