Circular No. 52/2019/TT-BTC amends and supplements certain Articles of Circular No. 217/2016/TT-BTC dated November 10, 2016, issued by the Minister of Finance, concerning the fee for verifying documents and materials at the request of individuals; and Circular No. 258/2016/TT-BTC dated November 11, 2016, issued by the Minister of Finance, concerning the fee for reviewing and approving fire prevention and fighting design.

Circular No. 52/2019/TT-BTC amends and supplements certain Articles of Circular No. 217/2016/TT-BTC and Circular No. 258/2016/TT-BTC regarding the organization of collecting fees for verifying documents and materials at the request of individuals and fees for reviewing and approving fire prevention and fighting design. This Circular takes effect from October 1, 2019.

Document No.52/2019/TT-BTC
Document typeCircular
Issuing authorityMinistry of Finance
Signed byVũ Thị Mai — Thứ trưởng
Updated23/06/2026
SectorFinance
FieldTax Policy
Issued date16/08/2019
Effective date01/10/2019
Expiry date01/07/2025
StatusExpired
✦ Smart summary

Circular No. 52/2019/TT-BTC amends and supplements certain Articles of Circular No. 217/2016/TT-BTC and Circular No. 258/2016/TT-BTC regarding the organization of collecting fees for verifying documents and materials at the request of individuals and fees for reviewing and approving fire prevention and fighting design. This Circular takes effect from October 1, 2019.

Key points

  • The Department of Business Records (Ministry of Public Security) and Provincial Police Departments directly under the Central Government → are authorized to collect fees for verifying documents and materials at the request of individuals.
  • The Fire Prevention, Fighting and Rescue Service Police Department (Ministry of Public Security), Provincial Police Departments directly under the Central Government → are organizations responsible for collecting fees for reviewing and approving fire prevention and fighting design.

🌐 Social impact of this document

  • Citizens: An additional agency can now carry out the collection of fees for verifying documents and materials at the request of individuals.
  • Enterprises: There is no change in the regulations regarding the organization collecting fees for reviewing fire prevention and fighting design.

❓ Frequently asked questions

Which agencies are authorized to collect fees for verifying documents and materials at the request of individuals?

According to this Circular, the organizations collecting fees include the Department of Business Records (Ministry of Public Security) and Provincial Police Departments directly under the Central Government.

Which agencies are responsible for collecting fees for reviewing and approving fire prevention and fighting design?

According to this Circular, the organizations collecting fees are the Fire Prevention, Fighting and Rescue Service Police Department (Ministry of Public Security) and Provincial Police Departments directly under the Central Government.

When does this Circular take effect?

This Circular takes effect from October 1, 2019.

What should citizens do when requesting verification of documents and materials?

According to this Circular, citizens may contact the Department of Business Records (Ministry of Public Security) or Provincial Police Departments directly under the Central Government to verify documents and materials at their request.

What should enterprises do when they need to review fire prevention and fighting design?

According to this Circular, enterprises may contact the Fire Prevention, Fighting and Rescue Service Police Department (Ministry of Public Security) or Provincial Police Departments directly under the Central Government to review fire prevention and fighting design.

Full text

MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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Number: 52/2019/TT-BTC

Hanoi, August 16, 2019

 

CIRCULAR

AMENDMENTS AND SUPPLEMENTS TO CERTAIN ARTICLES OF CIRCULAR NO. 217/2016/TT-BTC DATED NOVEMBER 10, 2016 ISSUED BY THE MINISTER OF FINANCE REGULATING THE LEVELS OF COLLECTION, COLLECTION REGIMES, PAYMENT, MANAGEMENT, AND USE OF FEES FOR VERIFICATION OF DOCUMENTS AND MATERIALS UPON REQUEST FROM INDIVIDUALS; CIRCULAR NO. 258/2016/TT-BTC DATED NOVEMBER 11, 2016 ISSUED BY THE MINISTER OF FINANCE REGULATING THE LEVELS OF COLLECTION, COLLECTION REGIMES, PAYMENT, MANAGEMENT, AND USE OF FEES FOR REVIEW AND APPROVAL OF FIRE PREVENTION AND FIGHTING DESIGN

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

Pursuant to the State Budget Law dated June 25, 2015;

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;

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;

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

The Minister of Finance issues this Circular to amend and supplement certain articles of Circular No. 217/2016/TT-BTC dated November 10, 2016 issued by the Minister of Finance regulating the levels of collection, collection regimes, payment, management, and use of fees for verification of documents and materials upon request from individuals; Circular No. 258/2016/TT-BTC dated November 11, 2016 issued by the Minister of Finance regulating the levels of collection, collection regimes, payment, management, and use of fees for review and approval of fire prevention and fighting design.

Article 1.

1. Amend and supplement Point d of Clause 2 of Article 24 as follows:

Article 3 of Circular No. 217/2016/TT-BTC

as follows:

"Article 3. Collection Organizations

The organizations collecting fees for verifying documents and materials upon request from individuals include: the Business File Department (Ministry of Public Security) and the Police Departments of provinces and centrally-administered cities."

Article 2.

1. Amend and supplement Point d of Clause 2 of Article 24 as follows:

Article 4 of Circular No. 258/2016/TT-BTC

as follows:

"Article 4. Collection Organizations

The collection organizations are state administrative agencies with the function of reviewing fire prevention and firefighting designs, including:

1. The Fire Prevention and Fighting and Rescue Bureau (Ministry of Public Security).

2. The Police Departments of provinces and centrally-administered cities."

Article 3. Implementation Provisions

1. This Circular takes effect from October 1, 2019.

During implementation, if any difficulties arise, organizations and individuals are requested to promptly reflect them to the Ministry of Finance for study and supplementary guidance./.

 


Place of Receipt:
- Central Party Office and Party Committees;
- General Secretary's Office;
- National Assembly's Office;
- President's Office;
- Supreme People's Procuracy;
- Supreme People's Court;
- State Audit Office;
- Ministries, agencies equivalent to ministries, and government agencies;
- Central Agencies of Mass Organizations;
- People's Councils, People's Committees, Departments of Finance, Taxation Bureaus of provinces and centrally-administered cities;
- Official Gazette;
- Government website; Ministry of Finance website;
- Ministry of Justice's Legal Documents Inspection Department;
- Units under the Ministry of Finance;
- To be filed: VT, CST (CST5).

DEPUTY MINISTER
DEPUTY MINISTER




Vu Thi Mai

 

 

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52/2019/TT-BTC
Circular No. 52/2019/TT-BTC amends and supplements certain Articles of Circular No. 217/2016/TT-BTC dated November 10, 2016, issued by the Minister of Finance, concerning the fee for verifying documents and materials at the request of individuals; and Circular No. 258/2016/TT-BTC dated November 11, 2016, issued by the Minister of Finance, concerning the fee for reviewing and approving fire prevention and fighting design.
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