Circular No. 44/2023/TT-BTC stipulates the levels of collection for certain fees and charges for the examination and support of individuals and businesses.

This Circular stipulates the levels of collection for fees and charges from July 1, 2023 to the end of 2023, based on the original Circulars cited. The levels of collection will be reduced or adjusted according to each specific type of fee and charge as set out in the accompanying Table. Provisions regarding the scope of application, subjects subject to the provisions, and management and use of fees shall be implemented in accordance with relevant legal documents.

Document No.44/2023/TT-BTC
Document typeCircular
Issuing authorityMinistry of Finance
Signed byCao Anh Tuấn — Thứ trưởng
Updated15/06/2026
SectorFinance
FieldTax Policy
Issued date29/06/2023
Effective date01/07/2023
Expiry date31/12/2023
StatusExpired
✦ Smart summary

This Circular stipulates the levels of collection for fees and charges from July 1, 2023 to the end of 2023, based on the original Circulars cited. The levels of collection will be reduced or adjusted according to each specific type of fee and charge as set out in the accompanying Table. Provisions regarding the scope of application, subjects subject to the provisions, and management and use of fees shall be implemented in accordance with relevant legal documents.

Scope of application

This applies to organizations and individuals related to the collection and payment of fees and charges stipulated in this Circular.

Key points

  • Levels of collection for fees and charges from July 1, 2023 to the end of 2023
  • Adjusting the levels of collection based on the original Circulars cited
  • Other provisions regarding the scope of application, subjects subject to the provisions, and management and use of fees shall be implemented in accordance with relevant legal documents.
  • Special cases concerning offsetting excess fees paid by organizations and individuals previously according to the old rates.
  • The effect of this Circular only lasts until the end of 2023.

🌐 Social impact of this document

  • Reducing the financial burden on organizations and individuals when collecting and paying fees and charges.
  • Simplifying the management and use procedures for fees.
  • Improving the declaration and payment of fees and charges.

❓ Frequently asked questions

When does this Circular take effect?

This Circular takes effect from July 1, 2023 to December 31, 2023.

How are the levels of fees and charges adjusted?

The levels of collection for fees and charges are adjusted according to each specific type based on the original Circulars cited in the accompanying Table of this Circular.

If there are questions about implementing this Circular, which agency should be contacted?

In the process of implementation, if there are difficulties, organizations and individuals should promptly report to the Ministry of Finance to receive additional guidance.

How will other relevant legal documents concerning the management and use of fees be applied?

Apart from the levels of collection for fees and charges specified in the above Table, other contents regarding the management and use of fees shall be implemented in accordance with the provisions of the original Circulars and relevant legal documents.

Full text

MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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Number: 44/2023/TT-BTC

Hanoi, June 29, 2023

CIRCULAR

REGULATIONS ON THE LEVEL OF COLLECTION OF CERTAIN FEES AND CHARGES TO SUPPORT CITIZENS AND BUSINESSES

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

Pursuant to Decree No. 14/2023/NĐ-CP dated April 20, 2023, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Implementing Resolution No. 50/NQ-CP dated April 8, 2023 of the Government on the Government Conference with Localities and the Regular Meeting of the Government in March 2023; the guidance of the Deputy Prime Minister in Circular No. 2614/VPCP-KTTH dated April 17, 2023 regarding the plan to exempt, reduce taxes, fees, and charges for the year 2023;

At the request of the Director of the Tax Policy Department;

The Minister of Finance issues this Circular to regulate the level of collection of certain fees and charges to support citizens and businesses.

Article 1. Level of Collection of Certain Fees and Charges to Support Citizens and Businesses

1. From July 1, 2023 to December 31, 2023, the level of collection of certain fees and charges shall be as follows:

Item number

Name of fee, charge

Rate of Collection

1

Fees for exploiting and using environmental data.

At 70% of the fee level prescribed in the Fee Schedule for Exploitation and Use of Environmental Data issued together with Circular No. 22/2020/TT-BTC dated April 10, 2020 of the Minister of Finance regulating the level of collection, payment, management, and use of fees for exploitation and use of environmental data.

2

a) Charge for issuing a license for establishment and operation of a bank

At 50% of the charge level prescribed at point a, Section 1 of the Charge Schedule in Clause 1, Article 4 of Circular No. 150/2016/TT-BTC dated October 14, 2016 of the Minister of Finance regulating the level of collection, payment, and use of charges for issuing licenses for the establishment and operation of credit institutions; branches of foreign banks, representative offices of foreign credit institutions, and other foreign organizations engaged in banking activities; and licenses for providing intermediary payment services to non-bank organizations.

b) Charge for issuing a license for establishment and operation of a non-bank financial institution

Fifty percent of the level of collection of the charge prescribed at point b, Section 1, Table of charge collection levels in Clause 1, Article 4 of Circular No. 150/2016/TT-BTC.

3

a) Charge for issuing a certificate (certificate) of construction business capability for organizations

b) Charge for issuing a certificate of construction business practice for individuals

At 50% of the charge level prescribed in Clause 1, Article 4 of Circular No. 38/2022/TT-BTC dated June 24, 2022 of the Minister of Finance regulating the level of collection, payment, and use of charges for issuing construction business licenses and certificates of architectural practice.

4

Construction project feasibility study review fees.

At 50% of the fee level prescribed in the Fee Schedule for Project Investment Construction Appraisal (fee for appraising Feasibility Study Reports for Investment Construction or fee for appraising Economic and Technical Reports) issued together with Circular No. 28/2023/TT-BTC dated May 12, 2023 of the Minister of Finance regulating the level of collection, payment, management, and use of fees for project investment construction appraisal.

5

a) Fee for technical design appraisal (fee for construction design appraisal after basic design)

b) Fee for construction budget appraisal

At 50% of the fee level prescribed in the Fee Schedule for Construction Design Appraisal after Basic Design and Construction Budget Appraisal issued together with Circular No. 27/2023/TT-BTC dated May 12, 2023 of the Minister of Finance regulating the level of collection, payment, management, and use of fees for technical design appraisal and construction budget appraisal.

6

a) Fee for assessing the issuance of International Travel Agency Business License, Domestic Travel Agency Business License

At 50% of the fee level prescribed in Clause 1, Article 4 of Circular No. 33/2018/TT-BTC dated March 30, 2018 of the Minister of Finance regulating the level of collection, payment, and management of fees for appraising International Travel Agency Licenses, Domestic Travel Agency Licenses; fees for appraising Tour Guide Cards; and charges for issuing Licenses to Establish Representative Offices in Vietnam of Foreign Travel Agencies.

b) Fee for assessing the issuance of Tour Guide Card

At fifty percent of the fee level prescribed in Clause 2, Article 4 of Circular No. 33/2018/TT-BTC.

7

Water Resource Extraction and Usage Fee implemented by central authorities

At 80% of the fee level prescribed in the Fee Schedule for Exploitation and Use of Water Resources by Central Authorities issued together with Circular No. 01/2022/TT-BTC dated January 11, 2022 of the Minister of Finance regulating the level of collection, payment, management, and use of fees for exploitation and use of water resources by central authorities.

8

Fee for exploitation and utilization of meteorological and hydrological information and data

At 70% of the fee level prescribed in the Fee Schedule for Exploitation and Use of Meteorological and Hydrological Information and Data issued together with Circular No. 197/2016/TT-BTC dated November 8, 2016 of the Minister of Finance regulating the level of collection, payment, management, and use of fees for exploitation and use of meteorological and hydrological information and data.

9

a) Fees and charges in the securities sector (excluding the two fees and charges prescribed in Points b and c below).

At 50% of the fee and charge levels prescribed in the Fee and Charge Schedule in the Securities Sector issued together with Circular No. 25/2022/TT-BTC dated April 28, 2022 of the Minister of Finance regulating the level of collection, payment, management, and use of fees and charges in the securities sector.

b) Charge for issuing new, replacing, or reissuing certificates (certificates) of securities business practice for individuals practicing securities business at securities companies, fund management companies, and investment securities companies

Apply the charge level prescribed at point 15, Section I of the Fee and Charge Schedule in the Securities Sector issued together with Circular No. 25/2022/TT-BTC.

c) Fees for supervising securities activities.

Apply the fee level prescribed at point 2, Section II of the Fee and Charge Schedule in the Securities Sector issued together with Circular No. 25/2022/TT-BTC.

10

a) Fee for reviewing non-commercial content materials to issue publication permits

At 50% of the fee level prescribed in Clause 1, Article 4 of Circular No. 214/2016/TT-BTC dated November 10, 2016 of the Minister of Finance regulating the level of collection, payment, management, and use of fees for appraising non-business content materials to issue publication permits, charges for importing non-business publications, and charges for registering imports of publications for business purposes.

b) Registration fee for importing non-commercial publications

At 50% of the charge level prescribed in Clause 2, Article 4 of Circular No. 214/2016/TT-BTC

c) Registration fee for importing publications for commercial purposes

At 50% of the registration fee collection level prescribed in Clause 3, Article 4 of Circular No. 214/2016/TT-BTC.

11

a) Fee for appraising restricted trade goods and services in the commerce sector; fee for appraising conditional trade goods and services in the commerce sector for business entities that are organizations or enterprises; fee for appraising conditional trade goods and services in the commerce sector for business entities that are individual traders or individuals

a.1) In the central city area and the city, district areas directly under provinces

At 50% of the fee level prescribed at points a, b, and c of Clause 1, Article 4 of Circular No. 168/2016/TT-BTC dated October 26, 2016 of the Minister of Finance regulating the level of collection, payment, management, and use of fees for appraising restricted trade goods and services; conditional trade goods and services in the commerce sector, and charges for issuing Commodity Exchange Establishment Licenses.

a.2) In other areas

Equal to 50% of the fee level specified in point a.1 of Item 11.

b) Charge for issuing a Commodity Exchange Establishment License

b.1) In the central city area and the city, district areas directly under provinces

Fifty percent of the level of collection of the charge prescribed at point d, Clause 1, Article 4 of Circular No. 168/2016/TT-BTC.

b.2) In other areas

Equal to 50% of the fee level specified in point b.1 of Item 11.

12

Fee for registering (confirming) the use of foreign barcode numbers

Equal to 50% of the fee level prescribed in Clause 2 Article 4 Circular No. 232/2016/TT-BTC dated November 11, 2016 of the Minister of Finance stipulating the fee levels, collection procedures, payment, management, and use of fees for barcode number issuance.

13

Industrial property registration fee

Equal to 50% of the fee level prescribed in Section A Fee Schedule issued together with Circular No. 263/2016/TT-BTC dated November 14, 2016 of the Minister of Finance stipulating the fee levels, collection procedures, payment, management, and use of fees and charges related to industrial property rights.

14

Fee for concession to operate airports

Equal to 90% of the fee level prescribed in Article 4 Circular No. 247/2016/TT-BTC dated November 11, 2016 of the Minister of Finance stipulating the fee levels, collection procedures, payment, management, and use of airport concession fees.

15

a) Charge for entering and exiting airports for foreign flights to Vietnamese Airports

Equal to 90% of the fee level prescribed in Clause 1 Article 4 Circular No. 194/2016/TT-BTC dated November 8, 2016 of the Minister of Finance stipulating the fee levels, collection procedures, payment, management, and use of customs fees and charges for entry and exit at airports for foreign flights to Vietnamese airports.

Customs fee for foreign flights arriving at Vietnamese airports

At 90% of the fee collection level prescribed in Clause 2, Article 4 of Circular No. 194/2016/TT-BTC.

16

a) Fees for the examination and certification of certificates, licenses, and certificates in civil aviation activities; issuing permits to enter restricted areas at airports (excluding items 4.1, 4.2, 4.3, 4.4, 4.5.1, 5, and 6 in Section VI Part A Fee Schedule applicable to the fee levels prescribed in Section VI Part A Fee Schedule in the field of aviation issued together with Circular No. 193/2016/TT-BTC).

Equal to 80% of the fee level prescribed in Section VI Part A Fee Schedule in the field of aviation issued together with Circular No. 193/2016/TT-BTC dated November 8, 2016 of the Minister of Finance stipulating the fee levels, collection procedures, payment, management, and use of fees and charges in the field of aviation.

b) Fees for registering security transactions for aircraft (excluding item 4 in Section VIII Part A Fee Schedule applicable to the fee levels prescribed in Section VIII Part A Fee Schedule in the field of aviation issued together with Circular No. 193/2016/TT-BTC).

Equal to 80% of the fee level prescribed in Section VIII Part A Fee Schedule in the field of aviation issued together with Circular No. 193/2016/TT-BTC.

17

a) Security interest registration fees.

Equal to 80% of the fee level prescribed in points a, b, and d Section 1 Fee Schedule at Article 4 Circular No. 202/2016/TT-BTC dated November 9, 2016 of the Minister of Finance stipulating the fee levels, collection procedures, payment, management, and use of fees in the field of security transaction registration; and equal to 80% of the fee level prescribed in points c and đ Section 1 Fee Schedule at Article 1 Circular No. 113/2017/TT-BTC dated October 20, 2017 of the Minister of Finance amending and supplementing certain provisions of Circular No. 202/2016/TT-BTC.

b) Fees for providing information on security transactions involving movable assets (excluding aircraft), ships

Equal to 80% of the fee level prescribed in Section 2 Fee Schedule at Article 4 Circular No. 202/2016/TT-BTC.

18

Fee for reviewing conditions for conducting business in technical safety inspection activities; occupational safety and health training

Equal to 70% of the fee level prescribed in Article 1 Circular No. 110/2017/TT-BTC dated October 20, 2017 of the Minister of Finance amending and supplementing the Fee Schedule for examining business conditions in technical safety inspection activities; occupational safety and health training issued together with Circular No. 245/2016/TT-BTC dated November 11, 2016 of the Minister of Finance stipulating the fee levels, collection procedures, payment, management, and use of fees for examining business conditions in technical safety inspection activities; occupational safety and health training.

19

a) Registration fee for operating activities sending workers to work abroad for a limited time

Equal to 50% of the fee level prescribed in Section 1 Fee Schedule at Article 4 Circular No. 259/2016/TT-BTC dated November 11, 2016 of the Minister of Finance stipulating the fee levels, collection procedures, payment, management, and use of fees for verifying documents and issuing Work Permit for sending workers abroad.

b) Fee for verifying documents and materials upon request of domestic organizations and individuals

At 50% of the fee collection level prescribed in Section 3 of the Table of Fees in Article 4 of Circular No. 259/2016/TT-BTC.

20

a) Fee for issuing certificates of protection and registering contracts for the transfer of industrial property rights

Equal to 50% of the fee level prescribed in point 1 Section I Fee, Charge Schedule in the field of crop production and forest tree seedling issued together with Circular No. 207/2016/TT-BTC dated November 9, 2016 of the Minister of Finance stipulating the fee levels, collection procedures, payment, management, and use of fees and charges in the field of crop production and forest tree seedling.

b) Fee for filing applications to protect intellectual property rights

Equal to 50% of the fee level prescribed in point 2 Section I Fee, Charge Schedule in the field of crop production and forest tree seedling issued together with Circular No. 207/2016/TT-BTC.

c) Fee for issuing certificates of practice in representing industrial property rights, publishing, and registering representatives of industrial property rights

Equal to 50% of the fee level prescribed in point 3 Section I Fee, Charge Schedule in the field of crop production and forest tree seedling issued together with Circular No. 207/2016/TT-BTC.

d) Plant variety protection fee:

d.1) Maintaining the validity of plant variety protection certificates: From year 1 to year 3; from year 4 to year 6; from year 7 to year 9

d.2) Maintaining the validity of plant variety protection certificates: From year 10 to year 15; from year 16 to the end of the certificate's validity period

Equal to 80% of the corresponding fee level prescribed in point 3 Section III Fee, Charge Schedule in the field of crop production and forest tree seedling issued together with Circular No. 207/2016/TT-BTC.

Equal to 70% of the corresponding fee level prescribed in point 3 Section III Fee, Charge Schedule in the field of crop production and forest tree seedling issued together with Circular No. 207/2016/TT-BTC.

21

Service fee for issuing Passport, Travel Document, Exit Permit, AB Stamp

Equal to 80% of the fee level prescribed in Section I Fee, Charge Schedule issued together with Circular No. 25/2021/TT-BTC dated April 7, 2021 of the Minister of Finance stipulating the fee levels, collection procedures, payment, management, and use of fees and charges in the fields of departure, entry, transit, and residence in Vietnam.

22

a) Service fee for issuing Fireworks Management Permit

Equal to 80% of the fee level prescribed in Section III Fee Schedule at Article 1 Circular No. 23/2019/TT-BTC dated April 19, 2019 of the Minister of Finance amending and supplementing certain provisions of Circular No. 218/2016/TT-BTC dated November 10, 2016 of the Minister of Finance stipulating the fee levels, collection procedures, payment, management, and use of fees for examining business conditions in the field of security; examination fees for issuing security guard certificates; fees for issuing permits to manage fireworks; fees for issuing permits to manage weapons, explosives, and support tools.

b) Service fee for issuing Weapons, Explosives, and Auxiliary Tools Management Permit

At eighty percent of the service fee level prescribed in Section IV of the Fee Schedule at Article 1 of Circular No. 23/2019/TT-BTC.

23

a) Fee for resolving independent requests of interested parties

Equal to 50% of the fee level prescribed in point a Clause 2 Article 4 Circular No. 58/2020/TT-BTC dated June 12, 2020 of the Minister of Finance stipulating the fee levels, collection procedures, payment, management, and use of fees for handling competition cases.

b) Fee for assessing exemption claims in competition case resolution

At fifty percent of the fee level prescribed in point b, Clause 2, Article 4 of Circular No. 58/2020/TT-BTC.

24

Fire Prevention and Fighting Equipment Inspection Fee

At fifty percent of the fee level prescribed in the Fire Prevention and Fighting Equipment Inspection Fee Schedule issued together with Circular No. 02/2021/TT-BTC dated January 8, 2021, of the Minister of Finance stipulating the collection, payment, management, and use of fire prevention and fighting equipment inspection fees.

25

Fee for reviewing and approving fire prevention and firefighting design

At fifty percent of the fee level calculated according to Article 5 of Circular No. 258/2016/TT-BTC dated November 11, 2016, of the Minister of Finance stipulating the collection, payment, management, and use of fire prevention and fighting design approval review fees.

26

Service fee for issuing Citizen Identity Card

At fifty percent of the registration fee level prescribed in Article 4 of Circular No. 59/2019/TT-BTC dated August 30, 2019, of the Minister of Finance stipulating the collection, payment, and management of citizen identification card issuance registration fees.

27

Fees in the healthcare sector.

At seventy percent of the fee level prescribed in Article 1 of Circular No. 11/2020/TT-BTC dated February 20, 2020, of the Minister of Finance amending and supplementing certain provisions of Circular No. 278/2016/TT-BTC dated November 14, 2016, of the Minister of Finance stipulating the collection, payment, management, and use of fees in the health sector; and at seventy percent of the fee levels prescribed in Section II; Section III; Points 2, Point 3, Point 5, Point 6, Point 7, Point 8, Point 9 of Section IV; Section V of the Health Sector Fee Collection Schedule issued together with Circular No. 278/2016/TT-BTC.

28

Food Safety Work Fee

At ninety percent of the fee level prescribed in the Food Safety Work Fee Schedule issued together with Circular No. 67/2021/TT-BTC dated August 5, 2021, of the Minister of Finance stipulating the collection, payment, management, and use of food safety work fees.

29

Review fee for conditional business operations in the field of feed, environmental treatment products used in aquaculture

At ninety percent of the fee level prescribed in Point 3 of Section II of the Feed and Aquatic Product Quality Management Fee and Registration Fee Schedule issued together with Circular No. 284/2016/TT-BTC dated November 14, 2016, of the Minister of Finance stipulating the collection, payment, management, and use of fees and registration fees in the aquatic product quality management sector.

30

Fee for using railway infrastructure

At fifty percent of the fee level prescribed in Article 3 of Circular No. 295/2016/TT-BTC dated November 15, 2016, of the Minister of Finance stipulating the collection, payment, and use of railway infrastructure usage fees.

31

Fee for reviewing and issuing business licenses for civil cryptography products and services; certificates of conformity for civil cryptography products; certificates of compliance for civil cryptography products

At eighty percent of the fee levels prescribed in Section I and Section II of the Fee and Registration Fee Collection Schedule issued together with Circular No. 249/2016/TT-BTC dated November 11, 2016, of the Minister of Finance stipulating the collection, payment, management, and use of fees for reviewing the issuance of civil cryptography product business licenses; certificates of compliance for civil cryptography products; certificates of conformity for civil cryptography products, and registration fees for importing civil cryptography products.

32

Livestock Production Fee

At fifty percent of the fee level prescribed in the Livestock Breeding Fee Collection Schedule issued together with Circular No. 24/2021/TT-BTC dated March 31, 2021, of the Minister of Finance stipulating the collection, payment, management, and use of livestock breeding fees.

33

a) Service fee for issuing Animal Quarantine Certificate, Animal Product Quarantine Certificate on land, Aquatic Product Quarantine Certificate for import, transit, temporary import for re-export (including bonded warehouses), transfer between ports

At fifty percent of the registration fee level prescribed in Point 1 of Section I of the Veterinary Work Fee and Registration Fee Schedule issued together with Circular No. 101/2020/TT-BTC dated November 23, 2020, of the Minister of Finance stipulating the collection, payment, management, and use of veterinary work fees and registration fees.

b) Service fee for issuing Veterinary Practice Certificate

At fifty percent of the registration fee level prescribed in Point 2 of Section I of the Veterinary Work Fee and Registration Fee Schedule issued together with Circular No. 101/2020/TT-BTC.

c) Animal Quarantine Fee (clinical examination of poultry)

At fifty percent of the fee level prescribed in Point 1.4 of Section III of the Veterinary Work Fee and Registration Fee Schedule issued together with Circular No. 101/2020/TT-BTC.

34

Fee for issuing certificates of technical safety inspection and environmental protection for motor vehicles and special-purpose vehicles.

At eighty percent of the registration fee level prescribed in Clause 3 of Article 1 of Circular No. 36/2022/TT-BTC dated June 16, 2022, of the Minister of Finance amending and supplementing certain provisions of Circular No. 199/2016/TT-BTC dated November 8, 2016, of the Minister of Finance stipulating the collection, payment, management, and use of registration fees for certificates of quality and technical safety assurance for machines, equipment, and transportation vehicles with strict safety requirements.

35

Radio Frequency Usage Fee for terrestrial mobile services

a) Dedicated Short Message Service Mobile Telecommunication Network

At eighty percent of the fee level prescribed in Point 3.1 of Clause 3 of Section II Part B of the Registration Fee Collection Schedule for Frequency Band Usage Permits and Frequency Band Usage Fees issued together with Circular No. 265/2016/TT-BTC dated November 14, 2016, of the Minister of Finance stipulating the collection, payment, management, and use of registration fees for frequency band usage permits and frequency band usage fees.

b) Private telecommunications networks using frequencies within mobile services (including internal radio communication networks), terrestrial mobile relay telecommunications networks.

At eighty percent of the fee level prescribed in Point 3.2 of Clause 3 of Section II Part B of the Registration Fee Collection Schedule for Frequency Band Usage Permits and Frequency Band Usage Fees issued together with Circular No. 11/2022/TT-BTC dated February 21, 2022, of the Minister of Finance amending and supplementing certain provisions of Circular No. 265/2016/TT-BTC.

36

Fee for reporting inland waterways

At fifty percent of the fee level prescribed in Point 3 of Clause 1 of Article 4 of Circular No. 248/2016/TT-BTC dated November 11, 2016, of the Minister of Finance stipulating the collection, payment, management, and use of fees and registration fees applicable at inland waterway ports and wharves.

a) For the frequency band usage fee prescribed in Item 35 of the aforementioned Schedule: In cases where organizations and individuals have paid the fee according to the fee levels prescribed in Circulars No. 265/2016/TT-BTC and No. 11/2022/TT-BTC for the period during which these Circulars were effective, organizations and individuals will be credited the difference between the fee levels prescribed in Circular No. 265/2016/TT-BTC and Circular No. 11/2022/TT-BTC and the fee levels prescribed in this Circular against the amount of the next fee payment period. The fee collector shall be responsible for crediting the fee difference to the organization or individual in the next payment period.

b) The Circulars referred to in the aforementioned Schedule are collectively referred to as the original Circulars.

2. From January 1, 2024 onwards, the collection levels of the fees and registration fees prescribed in the aforementioned Schedule shall be implemented according to the provisions of the original Circulars and any subsequent Circulars amending, supplementing, or replacing them (if any).

3. In addition to the fee and charge rates specified in the above Table, other contents related to: scope of regulation, applicable subjects; organizations collecting fees and charges; persons paying fees and charges; cases of exemption from payment of fees and charges; declaration and payment of fees and charges; collection rates of fees and charges; management and use of fees; receipts for collection, and publicizing the fee collection system not provided for in this Circular shall be implemented in accordance with the original Circulars and other relevant regulatory legal documents.

Article 2. Effective Date

1. This Circular takes effect from July 1, 2023 until December 31, 2023.

2. In cases where legal normative documents referred to 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 report to the Ministry of Finance for research and supplementary guidance.


Place of Receipt:
- Central Party Committee Secretariat;
- Prime Minister, Deputy Prime Ministers;
- Central Party Office and Party Committees;
- General Secretary's Office;
- National Assembly Office, National Ethnic Council, Committee on Finance and Budget;
- President's Office;
- Government Office;
- Supreme People's Procuracy;
- Supreme People's Court;
- State Audit Agency;
- Central Agencies of Associations and Mass Organizations;
- Ministries, agencies equivalent to ministries, and government agencies;
- Provincial People's Councils, Provincial People's Committees;
- Department of Finance, Taxation Service, State Treasury Departments of provinces and centrally governed cities;
- Department of Legal Normative Documents Inspection, Ministry of Justice;
- Official Gazette;
- Government Electronic Portal;
- Ministry of Finance’s Electronic Information Portal;
- Units under the Ministry of Finance;
- For record: VT, Revenue Collection Department (300b).

DEPUTY MINISTER
DEPUTY MINISTER




Cao Anh Tuấn

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Circular No. 44/2023/TT-BTC stipulates the levels of collection for certain fees and charges for the examination and support of individuals and businesses.
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