This Circular stipulates the levels of collection for fees and charges during the period from July 1, 2021 to December 31, 2021. The applicable collection level is 50% to 90% compared to the collection level prescribed in the original Circulars, depending on each specific type of fee and charge.
적용 범위
Organizations and individuals related to the payment of fees and charges according to the list specified in the Fee and Charge Collection Schedule.
핵심 사항
- The levels of collection for fees and charges apply at 50% to 90% of the collection level prescribed in the original Circular.
- Specific cases regarding the application time and method of offsetting fees are clearly stated in this Circular.
- Apart from the fee and charge collection levels, other contents such as scope of regulation, subjects of application, fee collection organizations, exemptions... are implemented according to the provisions of the original Circular.
- This Circular takes effect from July 1, 2021 to December 31, 2021.
- During this period, if the legal normative documents cited in this Circular are amended or replaced, the new documents shall be applied.
🌐 이 문서의 사회적 영향
- Reducing the financial burden on businesses and citizens when paying fees and charges.
- Creating favorable conditions for organizations and individuals to fulfill their financial obligations to the State during the period of reduced fee collection levels.
❓ 자주 묻는 질문
Until when does this Circular apply?
This Circular takes effect from July 1, 2021 to December 31, 2021.
What are the levels of collection for fees and charges stipulated?
The levels of collection for fees and charges apply at 50% to 90% of the collection level prescribed in the original Circular, depending on each specific type of fee and charge.
In case there are difficulties in implementing this Circular, what should be done?
In case of difficulties, organizations and individuals need to promptly report to the Ministry of Finance to receive additional guidance.
전문
MINISTRY OF FINANCE
________________
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
-----------------------------
Number: 47/2021/TT-BTC
Hanoi, June 24, 2021
CIRCULAR
Regulations on the level of collection for certain fees and charges to support and resolve difficulties for those affected by the COVID-19 pandemic
To implement Resolution No. 63/NQ-CP dated June 29, 2021 of the Government on key tasks and solutions to promote economic growth, disburse public investment capital, and sustainably export in the last months of 2021 and the first months of 2022; and the directive of the Prime Minister in Circular No. 8374/VPCP-KTTH dated November 15, 2021 regarding the review and reduction of fees and charges to resolve difficulties for those affected by the COVID-19 pandemic;
Pursuant to the Law on Fees and Charges dated November 25, 2015;
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;
Implementing Resolution No. 124/2020/QH14 dated November 11, 2020 of the National Assembly on the Plan for Socio-Economic Development in 2021;
Implementing Resolution No. 01/NQ-CP dated January 1, 2021 of the Government on key tasks and solutions to implement the Plan for Socio-Economic Development and State Budget Estimate for 2021, and Resolution No. 129/NQ-CP dated September 11, 2020 of the Government on the Regular Meeting of the Government in August 2020;
Implementing Directive No. 11/CT-TTg dated March 4, 2020 of the Prime Minister on urgent tasks and solutions to remove difficulties for production and business operations, ensuring social welfare in response to the COVID-19 pandemic, and the guidance of the Prime Minister in Official Letter No. 10344/VPCP-KTTH dated December 10, 2020 regarding the review and reduction of fees and charges to alleviate difficulties for those affected by the COVID-19 pandemic;
At the request of the Director of the Tax Policy Department;
Article 1. Level of collection for certain fees and charges to support and resolve difficulties for those affected by the COVID-19 pandemic
1. From January 1, 2022 to June 30, 2022, the level of collection for certain fees and charges shall be as follows:
1. From July 1, 2021 to December 31, 2021, the levels of collection for 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 seventy percent of the fee level prescribed in the Table of Fee Levels for Exploitation and Utilization of Environmental Data issued together with Circular No. 22/2020/TT-BTC dated April 10, 2020 of the Minister of Finance on the levels of collection, payment procedures, management, and utilization of fees for exploitation and utilization of environmental data. |
|
2 |
a) Charge for issuing a license for establishment and operation of a bank |
At fifty percent of the charge level prescribed at point a, Section 1, Table of Charge Levels in Clause 1, Article 4 of Circular No. 150/2016/TT-BTC dated October 14, 2016 of the Minister of Finance on the levels of collection, payment procedures, and utilization of charges for issuing licenses for establishment and operation of credit organizations; branches of foreign banks; representative offices of foreign credit organizations; and other foreign organizations engaged in banking activities; and licenses for providing intermediary payment services for non-bank organizations. |
|
Fee for issuing certificates of construction business practice to individuals |
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 certificates of construction activity capability for organizations |
At fifty percent of the charge level prescribed in Clause 1, Article 4 of Circular No. 172/2016/TT-BTC dated October 27, 2016 of the Minister of Finance on the levels of collection, payment procedures, and utilization of charges for issuing construction activity operation licenses. |
|
b) Charge for issuing a certificate of construction business practice for individuals |
At fifty percent of the charge level prescribed in Clause 1, Article 4 of Circular No. 172/2016/TT-BTC dated October 27, 2016 of the Minister of Finance on the levels of collection, payment procedures, and utilization of charges for issuing construction activity operation licenses. |
|
|
4 |
b) Fee for design basis appraisal |
At fifty percent of the fee level prescribed in Section 1, Table of Fee Levels for Project Investment Construction Appraisal and Preliminary Design Appraisal issued together with Circular No. 209/2016/TT-BTC dated November 10, 2016 of the Minister of Finance on the levels of collection, payment procedures, management, and utilization of fees for project investment construction appraisal and preliminary design appraisal. |
|
Fee for technical design appraisal |
Fee for construction budget appraisal |
|
|
5 |
a) Fee for technical design appraisal |
At fifty percent of the fee level prescribed in the Table of Fee Levels issued together with Circular No. 210/2016/TT-BTC dated November 10, 2016 of the Minister of Finance on the levels of collection, payment procedures, management, and utilization of fees for technical design appraisal and construction budget appraisal. |
|
b) Fee for construction budget appraisal |
At fifty percent of the fee level prescribed in the Table of Fee Levels issued together with Circular No. 210/2016/TT-BTC dated November 10, 2016 of the Minister of Finance on the levels of collection, payment procedures, management, and utilization 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 fifty percent 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 on the levels of collection, payment procedures, and management of fees for appraisal of international travel agency business licenses, domestic travel agency business licenses; travel guide license cards; and charges for issuing representative office establishment licenses in Vietnam for 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 |
Fee for appraisal of permits for exploration, exploitation, and use of water resources; discharge of wastewater into water sources; and groundwater drilling operations carried out by central agencies |
At eighty percent of the fee level prescribed in the Table of Fee Levels for Appraisal of Permits for Exploration, Exploitation, and Use of Water Resources, Groundwater Drilling Operations, and Discharge of Wastewater into Water Sources issued together with Circular No. 270/2016/TT-BTC dated November 14, 2016 of the Minister of Finance on the levels of collection, payment procedures, management, and utilization of fees for appraisal of permits for exploration, exploitation, and use of water resources; discharge of wastewater into water sources; and groundwater drilling operations carried out by central agencies. |
|
8 |
Fee for exploitation and utilization of meteorological and hydrological information and data |
At seventy percent of the fee level prescribed in the Table of Fee Levels for Exploitation and Utilization 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 on the levels of collection, payment procedures, management, and utilization of fees for exploitation and utilization 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 fifty percent of the fee and charge levels prescribed in the Table of Fees and Charges in the Securities Sector issued together with Circular No. 272/2016/TT-BTC dated November 14, 2016 of the Minister of Finance on the levels of collection, payment procedures, management, and utilization of fees and charges in the securities sector. |
|
b) Charge for issuance of new, replacement, and reissue of certificates (certificates) of securities trading for individuals engaged in securities trading at securities companies, fund management companies, and securities investment companies |
At 50% of the fee level prescribed in Clause 1 of |
|
|
c) Fees for supervising securities activities. |
Circular No. 214/2016/TT-BTC dated November 10, 2016 of the Minister of Finance on the levels of collection, payment procedures, management, and use of fees for content material non-business appraisal to issue publication permits, importation of non-business publication permits, and registration of non-business publication imports for business. |
|
|
10 |
a) Fee for reviewing non-commercial content materials to issue publication permits |
At fifty percent 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 on the levels of collection, payment procedures, management, and utilization of fees for appraisal of non-business content materials for publication permits, import permits for non-business publications, and registration for import of publications for business purposes. |
|
b) Stamp duty for issuing import permits for publications not for business purposes |
At fifty percent of the fee level prescribed in Clause 2, Article 4 of Circular No. 214/2016/TT-BTC. |
|
|
c) Registration fee for importing publications for commercial purposes |
At fifty percent of the fee level prescribed in Clause 3, Article 4 of Circular No. 214/2016/TT-BTC. |
|
|
11 |
a) Fee for appraisal of restricted trade goods and services in the commerce sector; fee for appraisal of conditional trade goods and services in the commerce sector for business entities that are organizations and enterprises; fee for appraisal of conditional trade goods and services in the commerce sector for business entities that are individual traders and individuals |
|
|
a.1) In the central city area and the city, district areas directly under provinces |
At fifty percent of the fee level prescribed at points a, b, and c, Clause 1, Article 4 of Circular No. 168/2016/TT-BTC dated October 26, 2016 of the Minister of Finance on the levels of collection, payment procedures, management, and utilization of fees for appraisal of 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 |
At fifty percent of the fee level prescribed in point d, Clause 1, Article 4 of Circular No. 168/2016/TT-BTC. |
|
|
b.2) In other areas |
At fifty percent of the corresponding fee level prescribed in point b.1 of Item 11. |
|
|
c) Registration fee for issuance of certificate of practice in industrial property representation, publication, and registration of industrial property representation. |
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: - Maintenance of plant variety protection certificate validity: From year 1 to year 3; from year 4 to year 6; from year 7 to year 9 - Maintenance of plant variety protection certificate validity: From year 10 to year 15; from year 16 until the end of the certificate's validity period. |
At eighty percent of the corresponding fee level prescribed in point 3, Section III, Fee and Registration Fee Table in the field of crop production and forestry tree varieties issued together with Circular No. 207/2016/TT-BTC. At seventy percent of the corresponding fee level prescribed in point 3, Section III, Fee and Registration Fee Table in the field of crop production and forestry tree varieties issued together with Circular No. 207/2016/TT-BTC. |
|
|
12 |
Fee for registering (confirming) the use of foreign barcode numbers |
At fifty percent of the fee level prescribed in Clause 2, Article 4 of Circular No. 232/2016/TT-BTC dated November 11, 2016, issued by the Minister of Finance, stipulating the collection, payment, management, and use of fees for barcode numbering. |
|
13 |
Industrial property registration fee |
At fifty percent of the registration fee level prescribed in Section A, Fee and Registration Fee Table for Industrial Property issued together with Circular No. 263/2016/TT-BTC dated November 14, 2016, issued by the Minister of Finance, stipulating the collection, payment, management, and use of fees and registration fees for industrial property. |
|
14 |
Fee for concession to operate airports |
At ninety percent of the fee level prescribed in Article 4 of Circular No. 247/2016/TT-BTC dated November 11, 2016, issued by the Minister of Finance, stipulating the collection, payment, management, and use of fees for airport exploitation rights. |
|
15 |
Registration and landing fees at airports for foreign flights arriving at Vietnamese airports |
At ninety percent of the fee and registration fee levels prescribed in Clause 1, Article 4 of Circular No. 194/2016/TT-BTC dated November 8, 2016, issued by the Minister of Finance, stipulating the collection, payment, and use of customs registration fees and airport entry and exit fees for foreign flights arriving at Vietnamese airports. |
|
Customs fee |
At ninety percent of the fee and registration fee levels prescribed in Clause 2, Article 4 of Circular No. 194/2016/TT-BTC. |
|
|
16 |
a) Examination fee for issuance of certificates, licenses, and certificates in civil aviation activities; issuance of permits to enter restricted areas at airports (excluding items listed in items 4.1, 4.2, 4.3, 4.4, 4.5.1, 5, and 6 of Section VI, Part A, Fee and Registration Fee Table for Civil Aviation issued together with Circular No. 193/2016/TT-BTC). |
At eighty percent of the fee level prescribed in Section VI, Part A, Fee and Registration Fee Table for Civil Aviation issued together with Circular No. 193/2016/TT-BTC dated November 8, 2016, issued by the Minister of Finance, stipulating the collection, payment, management, and use of fees and registration fees in the field of civil aviation. |
|
b) Aircraft mortgage registration fee (excluding item 4 of Section VIII, Part A, Fee and Registration Fee Table for Civil 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. |
At eighty percent of the fee level prescribed in points a, b, and d, Section 1, Fee Schedule at Article 4 of Circular No. 202/2016/TT-BTC dated November 9, 2016, issued by the Minister of Finance, stipulating the collection, payment, management, and use of fees in the field of mortgage registration (Circular No. 202/2016/TT-BTC); and at eighty percent of the fee level prescribed in points c, d, Section 1, Fee Schedule at Article 1 of Circular No. 113/2017/TT-BTC dated October 20, 2017, issued by the Minister of Finance, amending and supplementing certain articles 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 |
At seventy percent of the fee level prescribed in Article 1 of Circular No. 110/2017/TT-BTC dated October 20, 2017, issued by the Minister of Finance, amending and supplementing the Fee Schedule for examination of business conditions in technical safety labor inspection activities; occupational safety and health training issued together with Circular No. 245/2016/TT-BTC dated November 11, 2016, issued by the Minister of Finance, stipulating the collection, payment, management, and use of fees for examination of business conditions in technical safety labor inspection activities; occupational safety and health training. |
|
19 |
a) Registration fee for operating activities sending workers to work abroad for a limited time |
At fifty percent of the registration fee level prescribed in Section 1, Fee Schedule at Article 4 of Circular No. 259/2016/TT-BTC dated November 11, 2016, issued by the Minister of Finance, stipulating the collection, payment, management, and use of verification fees for documents and registration fees for permits to operate the dispatch of workers to work abroad for a limited time. |
|
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 |
At fifty percent of the registration fee level prescribed in point 1, Section I, Fee and Registration Fee Table in the field of crop production and forestry tree varieties issued together with Circular No. 207/2016/TT-BTC dated November 9, 2016, issued by the Minister of Finance, stipulating the collection, payment, management, and use of fees and registration fees in the field of crop production and forestry tree varieties. |
|
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. |
|
|
21 |
Service fee for issuing Passport, Travel Document, Exit Permit, AB Stamp |
At eighty percent of the registration fee level prescribed in Section I, Fee and Registration Fee Table issued together with Circular No. 25/2021/TT-BTC dated April 7, 2021, issued by the Minister of Finance, stipulating the collection, payment, management, and use of fees and registration fees in the field of departure, entry, transit, and residence in Vietnam. |
|
22 |
a) Service fee for issuing Fireworks Management Permit |
At eighty percent of the registration fee level prescribed in Section III, Fee Schedule at Article 1 of Circular No. 23/2019/TT-BTC dated April 19, 2019, issued by the Minister of Finance, amending and supplementing certain articles of Circular No. 218/2016/TT-BTC dated November 10, 2016, issued by the Minister of Finance, stipulating the collection, payment, management, and use of fees for examination of conditions in the field of security; examination fees for issuance of security guard qualification certificates; registration fees for issuance of explosives management permits; registration fees for issuance of weapons, ammunition, and support equipment management permits. |
|
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 processing requests for access by interested parties |
At fifty percent of the fee level prescribed in point a, Clause 2, Article 4 of Circular No. 58/2020/TT-BTC dated June 12, 2020, issued by the Minister of Finance, stipulating the collection, payment, management, and use of fees for handling competition cases. |
|
b) Fee for reviewing documents towards exemption in handling competition cases |
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 collection level prescribed in the Fire Prevention and Control Equipment Inspection Fee Schedule issued together with Circular No. 02/2021/TT-BTC dated January 8, 2021, by the Minister of Finance, which stipulates the levels of fee collection, the system of fee collection, payment, management, and utilization of fire prevention and control equipment inspection fees. |
|
25 |
Fee for reviewing and approving fire prevention and firefighting design |
At fifty percent of the fee collection level calculated according to Article 5 and the Fire Prevention and Control Design Approval Inspection Fee Rate Schedule issued together with Circular No. 258/2016/TT-BTC dated November 11, 2016, by the Minister of Finance, which stipulates the levels of fee collection, the system of fee collection, payment, management, and utilization of fire prevention and control design approval inspection 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 collection level prescribed in Article 1 of Circular No. 11/2020/TT-BTC dated February 20, 2020, by the Minister of Finance, amending and supplementing certain provisions of Circular No. 278/2016/TT-BTC dated November 14, 2016, by the Minister of Finance, which stipulates the levels of fee collection, the system of fee collection, payment, management, and utilization of fees in the healthcare sector; and at seventy percent of the fee collection level 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 Healthcare Sector Fee Collection Rate Schedule issued together with Circular No. 278/2016/TT-BTC. |
|
28 |
Road usage fee collected from passenger-carrying commercial vehicles of transportation businesses, transportation cooperatives, and individual transportation operators |
|
|
a) Passenger-carrying commercial vehicles (passenger cars, various types of public transport buses) |
At seventy percent of the fee collection level prescribed in Point 1, Point 2, Point 3, Point 4, Point 5 of Section 1 of the Road Usage Fee Collection Rate Schedule issued together with Circular No. 293/2016/TT-BTC dated November 15, 2016, by the Minister of Finance, which stipulates the levels of fee collection, the system of fee collection, payment, exemption, management, and utilization of road usage fees. |
|
|
b) Trucks, special-purpose vehicles, tractor units |
At ninety percent of the fee collection level prescribed in Point 2, Point 3, Point 4, Point 5, Point 6, Point 7, Point 8 of Section 1 of the Road Usage Fee Collection Rate Schedule issued together with Circular No. 293/2016/TT-BTC. |
|
|
29 |
Fees for food safety activities |
At ninety percent of the fee collection level prescribed in the Food Safety Activities Fee Schedule issued together with Circular No. 75/2020/TT-BTC dated August 12, 2020, by the Minister of Finance, amending and supplementing certain provisions of Circular No. 279/2016/TT-BTC dated November 14, 2016, by the Minister of Finance, which stipulates the levels of fee collection, the system of fee collection, payment, management, and utilization of fees for food safety activities. |
|
30 |
Review fee for conditional business operations in the field of feed, environmental treatment products used in aquaculture |
At ninety percent of the fee collection level prescribed in Point 3 of Section II of the Fee and Stamp Duty Collection Rate Schedule in the Management of Aquaculture Feed Quality issued together with Circular No. 284/2016/TT-BTC dated November 14, 2016, by the Minister of Finance, which stipulates the collection of fees and stamp duties in the management of aquaculture feed quality. |
a) For the road usage fee collected from passenger-carrying commercial vehicles of transportation businesses, transportation cooperatives, and individual transportation operators as specified in Item 28 of the above Schedule:
- In the case where passenger-carrying commercial vehicles are transferred from non-commercial transportation to commercial transportation during the effective period of this Circular, the application of the fee level prescribed in this Circular shall be applied from the date when the vehicle is recorded in the Vehicle Inspection Management Program of the Vietnam Registration Agency as a commercial vehicle.
- In the case where passenger-carrying commercial vehicles have already paid the fee according to the fee level prescribed in Circular No. 293/2016/TT-BTC for the period during which this Circular is effective, the owner of the vehicle will be entitled to offset the difference between the fee level prescribed in Circular No. 293/2016/TT-BTC and the fee level prescribed in this Circular against the fee payable in the next cycle. The registration agency shall be responsible for calculating the offset amount for the owner in the next cycle.
b) The Circulars referred to in the above Schedule are collectively referred to as the original Circulars.
2. From January 1, 2022 onwards, the levels of fee and stamp duty collection prescribed in the above Schedule shall be implemented according to the provisions of the original Circulars and any amended, supplemented, or replaced Circulars (if applicable).
3. In addition to the levels of fee and stamp duty collection prescribed in the above Schedule, the contents regarding: Scope of regulation, subjects subject to the regulations; organizations collecting fees and stamp duties; cases exempted from or not required to pay fees and stamp duties; declaration and payment of fees and stamp duties; levels of fee and stamp duty collection; management and utilization of fees and stamp duties; revenue receipts, publicizing the system of fee and stamp duty collection, and other related contents not prescribed in this Circular shall be implemented according to the provisions of the original Circulars; the Law on Tax Administration and Decree No. 126/2020/NĐ-CP dated October 19, 2020, of the Government detailing the implementation of certain provisions of the Law on Tax Administration.
Article 2. Effective Date
1. This Circular takes effect from July 1, 2021 until December 31, 2021.
2. In the event that the 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.
DEPUTY MINISTER
DEPUTY MINISTER
Vu Thi Mai
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