Circular No. 64/2025/TT-BTC stipulates the levels of collection and exemption of certain fees and charges to support businesses and citizens.

Circular No. 64/2025/TT-BTC stipulates the levels of collection and exemption of certain fees and charges to support businesses and citizens from July 1, 2025 to December 31, 2026. The fee levels are reduced to 50% compared to the previous levels, applicable to online public services as well.

文号64/2025/TT-BTC
文件类型Circular
发布机关Ministry of Finance
签署人Cao Anh Tuấn — Thứ trưởng
更新22/06/2026
行业Finance
领域TradeAdministrationInvestment in VietnamTelecommunications and Internet
发布日期30/06/2025
生效日期01/07/2025
失效日期01/01/2027
状态In effect
✦ 智能摘要

Circular No. 64/2025/TT-BTC stipulates the levels of collection and exemption of certain fees and charges to support businesses and citizens from July 1, 2025 to December 31, 2026. The fee levels are reduced to 50% compared to the previous levels, applicable to online public services as well.

适用范围

Businesses and citizens

要点

  • Organizations and individuals who have paid fees according to the old fee levels will be credited the difference between the new and old fee levels towards their next payment period.
  • The fee collection level is reduced to 50% compared to the previously stipulated fee levels from July 1, 2025 to December 31, 2026, applicable to online public services as well.
  • The fee levels are adjusted based on the corresponding collection rates set out in the table in the newly amended, supplemented, or replaced circulars.
  • Exemption of the fee for reviewing the issuance of power operation licenses applies to cases where the license is modified or supplemented due to changes in the main office address from July 1, 2025 to December 31, 2026.
  • Adjustments to the regulations regarding the start date for charging fees for citizens and businesses registering domain names 'id.vn' and 'biz.vn'.

🌐 本文件的社会影响

  • Reducing the financial burden on businesses and citizens through reductions in fee and charge levels.
  • Encouraging the use of online public services through the application of a 50% reduction in fee levels compared to the previous levels.
  • Supporting businesses to operate stably through the exemption of fees for reviewing the issuance of power operation licenses during a specified period.

❓ 常见问题

What percentage has the fee collection level been reduced?

The fee collection level is reduced to 50% compared to the previously stipulated fee levels at Circulars from July 1, 2025 to December 31, 2026.

How will organizations and individuals who have paid fees according to the old fee levels be treated?

Organizations and individuals who have paid fees according to the provisions of Circular No. 265/2016/TT-BTC and Circular No. 11/2022/TT-BTC during the effective period of this circular will be credited the difference between the fee levels stipulated in Circular No. 265/2016/TT-BTC and Circular No. 11/2022/TT-BTC and the new fee levels stipulated in the new circular towards their next payment period.

For which cases is the exemption of the fee for reviewing the issuance of power operation licenses applicable?

Exemption of the fee for reviewing the issuance of power operation licenses applies to cases where the license is modified or supplemented due to changes in the main office address from July 1, 2025 to December 31, 2026.

When will citizens and businesses registering domain names 'id.vn' and 'biz.vn' begin to pay fees?

Vietnamese citizens aged 18 to 23 who register to use the domain name ‘id.vn’ will start paying fees from the third year onwards. Businesses (with a business registration certificate within one year) and individual households (with a household business registration certificate) registering the domain name 'biz.vn' will also start paying fees from the third year onwards, with the first day of the third year from the date the domain name was issued being the start date for payment.

How are the fee levels applied to online public services?

The fee levels set out in the table above apply to cases using online public services as well.

全文

MINISTRY OF FINANCE
-------

Number: 64/2025/TT-BTC

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------

Hanoi, June 30, 2025

CIRCULAR

Regulations on the level of collection and exemption of certain fees and charges

to support businesses and citizens

---------------

On the basis of Law on Fees and Charges dated November 25, 2015;

Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government on 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 regulating the levels of collection and exemption of certain fees and charges to support businesses and citizens.

Article 1. Levels of collection of certain fees and charges to support businesses and citizens

1. From July 1, 2025 to December 31, 2026, the levels of collection of certain fees and charges shall be as follows:

a) For the fee for using radio frequency spectrum specified at Item 28 in the aforementioned Table: In cases where organizations and individuals have already paid the fee according to the fee rates prescribed in Circular No. 265/2016/TT-BTC and Circular No. 11/2022/TT-BTC for the period during which these Circulars were effective, the organization or individual will be entitled to offset the difference between the fee rate prescribed in Circular No. 265/2016/TT-BTC and Circular No. 11/2022/TT-BTC with the fee rate prescribed in this Circular against the amount of fee due for the next payment period. The entity collecting the fee shall be responsible for calculating and offsetting the fee for the organization or individual in the next payment period.

b) The Circulars cited in the aforementioned Table are collectively referred to as the original Circulars. In cases where the original Circulars are amended, supplemented, or replaced, the levels of collection of the fees and charges prescribed in the aforementioned Table shall be calculated as the corresponding percentage of the fee and charge levels in the aforementioned Table multiplied by the fee and charge levels in the new amended, supplemented, or replacing document.

c) The fee levels in the aforementioned Table apply equally to cases involving the use of online public services.

Serial Number

Name of fee, charge

Rate of Collection

1

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

At 50% of the level of collection of the registration fee prescribed at point a, Section 1, Table of Registration Fee Collection Levels, Clause 1, Article 4 of Circular No. 150/2016/TT-BTC dated October 14, 2016 issued by the Minister of Finance, regulating the levels of collection, payment, and management of registration fees for the establishment and operation permits of non-bank financial institutions; establishment permits of foreign bank branches, representative offices of foreign financial institutions, and other foreign organizations engaged in banking activities; and service provision permits for payment intermediaries for non-bank organizations.

 

b) Registration fee for the establishment and operation permit of non-bank financial institutions

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.

2

a) Business operation review fee for goods and services subject to restricted business in the commercial sector; business operation review fee for goods and services subject to conditional business in the commercial sector for business entities that are organizations or enterprises; business operation review fee for goods and services subject to conditional business in the commercial sector for business entities that are individual traders or individuals

At 50% of the level of collection of the business operation review fee prescribed in Article 4 of Circular No. 168/2016/TT-BTC dated October 26, 2016 issued by the Minister of Finance, regulating the levels of collection, payment, management, and use of business operation review fees for goods and services subject to restricted business and conditional business in the commercial sector, and registration fees for the issuance of Commodity Exchange Establishment Permits.

 

b) Charge for issuing a Commodity Exchange Establishment License

At 50% of the level of collection of the registration fee prescribed in Article 4 of Circular No. 168/2016/TT-BTC.

3

a) Business operation review fee for issuing certificates, licenses, and certification in civil aviation activities; entry and exit permit fees for 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 of the Fee and Registration Fee Table applicable to the corresponding fee levels prescribed in Section VI Part A of the Fee and Registration Fee Table in the field of civil aviation issued together with Circular No. 193/2016/TT-BTC)

At 50% of the level of collection of the business operation review fee prescribed in Section VI Part A of the Fee and Registration Fee Table in the field of civil aviation issued together with Circular No. 193/2016/TT-BTC dated November 8, 2016 issued by the Minister of Finance, regulating the levels of collection, payment, management, and use of fees and registration fees in the field of civil aviation.

 

b) Aircraft mortgage registration fee (excluding item 4 in Section VIII Part A of the Fee and Registration Fee Table applicable to the corresponding fee levels prescribed in Section VIII Part A of the Fee and Registration Fee Table in the field of civil aviation issued together with Circular No. 193/2016/TT-BTC)

At 50% of the level of collection of the aircraft mortgage registration fee prescribed in Section VIII Part A of the Fee and Registration Fee Table in the field of civil aviation issued together with Circular No. 193/2016/TT-BTC.

4

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

At 50% of the level of collection of the registration fee prescribed in Clause 1, Article 4 of Circular No. 194/2016/TT-BTC dated November 8, 2016 issued by the Minister of Finance, regulating the levels of collection, payment, and management of customs fees and registration fees for entering and exiting airports for foreign flights to Vietnamese Airports.

Customs fee for foreign flights arriving at Vietnamese airports

At 50% of the level of collection of the fee prescribed in Clause 2, Article 4 of Circular No. 194/2016/TT-BTC.

5

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

At 50% of the level of collection of the fee prescribed in the Fee Table for Exploitation and Use of Meteorological and Hydrological Information and Data issued together with Circular No. 197/2016/TT-BTC dated November 8, 2016 issued by the Minister of Finance, regulating the levels of collection, payment, management, and use of fees for the exploitation and use of meteorological and hydrological information and data.

6

a) Registration fee for granting protection certificates, and registration certificate for contracts transferring intellectual property rights in the field of crop production and forestry seedling

At 50% of the level of collection of the registration fee prescribed at point 1, Section I, Fee and Registration Fee Table in the field of crop production and forestry seedling issued together with Circular No. 207/2016/TT-BTC dated November 9, 2016 issued by the Minister of Finance, regulating the levels of collection, payment, management, and use of fees and registration fees in the field of crop production and forestry seedling.

b) Registration fee for filing applications for protection of intellectual property rights in the field of crop production and forestry seedling

At 50% of the level of collection of the registration fee prescribed at point 2, Section I, Fee and Registration Fee Table in the field of crop production and forestry seedling issued together with Circular No. 207/2016/TT-BTC.

c) Registration fee for issuing professional representation certificates, publication, and registration of intellectual property representation in the field of crop production and forestry seedling

At 50% of the level of collection of the registration fee prescribed at point 3, Section I, Fee and Registration Fee Table in the field of crop production and forestry seedling issued together with Circular No. 207/2016/TT-BTC.

d) Plant variety protection fee:

 

d.1) Maintenance of plant variety protection certificate validity: Years 1 to 3; years 4 to 6; years 7 to 9

At fifty percent of the fee level specified in Point 3, Section III, Fee Schedule for agriculture and forestry tree seedlings issued together with Circular No. 207/2016/TT-BTC.

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

At fifty percent of the fee level specified in Point 3, Section III, Fee Schedule for agriculture and forestry tree seedlings issued together with Circular No. 207/2016/TT-BTC.

7

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, issued by the Minister of Finance, stipulating the collection, payment, management, and use of fees for reviewing non-commercial publication material content to issue publication permits, registration fees for importing non-commercial publications, and registration fees for importing publications for commercial purposes.

b) Registration fee for importing non-commercial publications

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

8

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 barcode number assignment fees.

9

Fee for concession to operate airports

At fifty 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 exploiting civil aviation airports.

10

Fee for reporting inland waterways

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

11

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

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

12

Fee for reviewing and approving fire prevention and firefighting design

At fifty percent of the fee level prescribed in Article 5 of Circular No. 258/2016/TT-BTC dated November 11, 2016, issued by the Minister of Finance, stipulating the collection, payment, management, and use of fees for reviewing fire prevention and firefighting design approval.

13

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 Item 1 of the 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 fees for verifying documents and issuing work permit fees 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.

14

Industrial property registration fee

At fifty percent of the fee level prescribed in Item A of the Fee Schedule 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.

15

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, issued by the Minister of Finance, stipulating the collection, payment, and management of fees for using railway infrastructure.

16

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

At fifty 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 reviewing conditions for operating technical safety labor inspection businesses and occupational safety and health training businesses 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 reviewing conditions for operating technical safety labor inspection businesses and occupational safety and health training businesses.

17

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, issued by the Minister of Finance, stipulating the collection, payment, and management of fees for reviewing international travel agency business licenses, domestic travel agency business licenses; fees for reviewing tour guide license applications; registration fees for establishing 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.

18

a) Service fee for issuing Fireworks Management Permit

At fifty percent of the registration fee level prescribed in Section III of the 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 some provisions 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 reviewing conditions in the security sector; examination fees for issuing security service certificates; registration fees for managing fireworks; registration fees for managing weapons, explosives, and support tools.

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

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

19

Registration fee for replacing or reissuing identity cards

At fifty percent of the registration fee level prescribed in Article 4 of Circular No. 73/2024/TT-BTC dated October 21, 2024, issued by the Minister of Finance, stipulating the collection, exemption, payment, and management of fees for replacing or reissuing identity cards.

20

a) Fee for resolving independent requests of interested parties

At fifty percent of the fee level prescribed at 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 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.

21

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 at point 1, Section I of the Fee Schedule for veterinary work issued together with Circular No. 101/2020/TT-BTC dated November 23, 2020, issued by the Minister of Finance, stipulating the collection, payment, management, and use of fees and registration fees for veterinary work.

b) Service fee for issuing Veterinary Practice Certificate

At fifty percent of the registration fee level prescribed at point 2, Section I of the Fee Schedule for veterinary work 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 at point 1.4, Section III of the Fee Schedule for veterinary work issued together with Circular No. 101/2020/TT-BTC.

22

Fire Prevention and Fighting Equipment Inspection Fee

At fifty percent of the fee 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, stipulating the fee levels, collection procedures, payment, management, and utilization of fire prevention and control equipment inspection fees.

23

Livestock Production Fee

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

24

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

At fifty percent of the fee level prescribed in Section I of the Fee and Service Charge Collection Schedule issued together with Circular No. 25/2021/TT-BTC dated April 7, 2021, stipulating the fee levels, collection procedures, payment, management, and utilization of fees and service charges for exit, entry, transit, and residence in Vietnam.

25

Food Safety Work Fee

At fifty 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, stipulating the fee levels, collection procedures, payment, management, and utilization of food safety work fees.

26

Inspection fee for conditional business activities in the fisheries sector

At fifty percent of the fee level prescribed at point 2 of the Fisheries Management and Cultivation Fee Schedule issued together with Circular No. 112/2021/TT-BTC dated December 15, 2021, stipulating the fee levels, collection procedures, payment, management, and utilization of fees and service charges for fisheries quality management.

27

Water resource exploitation and usage fee implemented by central agencies

At fifty percent of the fee level prescribed in the Central Agency Implemented Water Resource Exploitation and Usage Fee Collection Schedule issued together with Circular No. 33/2025/TT-BTC dated June 5, 2025, stipulating the fee levels, collection procedures, payment, management, and utilization of water resource exploitation and usage fees implemented by central agencies.

28

Radio frequency usage fee for terrestrial mobile services

 

a) Dedicated terrestrial mobile messaging network

At fifty percent of the fee level prescribed at point 3.1, clause 3, Section 11, Part B of the Radio Frequency Usage License Issuance Service Charge and Radio Frequency Usage Fee Collection Schedule issued together with Circular No. 265/2016/TT-BTC dated November 14, 2016, stipulating the fee levels, collection procedures, payment, management, and utilization of radio frequency usage license issuance service charges and radio frequency usage fees.

b) Dedicated network using terrestrial mobile frequencies (including internal wireless communication networks), terrestrial mobile relay networks

At fifty percent of the fee level prescribed at point 3.2, clause 3, Section II, Part B of the Radio Frequency Usage License Issuance Service Charge and Radio Frequency Usage Fee Collection Schedule issued together with Circular No. 11/2022/TT-BTC dated February 21, 2022, amending and supplementing certain provisions of Circular No. 265/2016/TT-BTC.

29

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 service charge levels prescribed in the Securities Sector Fee and Service Charge Collection Schedule issued together with Circular No. 25/2022/TT-BTC dated April 28, 2022, stipulating the fee levels, collection procedures, payment, management, and utilization of fees and service charges in the securities sector.

b) Service charge for issuing new, replacing, or reissuing certificates (certificates) for securities professionals working at securities companies, fund management companies, and investment companies

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

30

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

At fifty percent of the service charge level prescribed in clause 3, Article 1 of Circular No. 36/2022/TT-BTC dated June 16, 2022, amending and supplementing certain provisions of Circular No. 199/2016/TT-BTC dated November 8, 2016, stipulating the service charge levels, collection procedures, payment, and management of quality and technical safety certification fees for transportation vehicles requiring strict safety standards.

31

Service charge for issuing construction activity capability certificates to organizations and construction practice certificates to individuals

At fifty percent of the service charge level prescribed in clause 1, Article 4 of Circular No. 38/2022/TT-BTC dated June 24, 2022, stipulating the service charge levels, collection procedures, and payment of construction operation permit fees and architectural practice certificate fees.

32

Technical design review fee (technical design review fee after basic design), construction budget review fee

At fifty percent of the fee level prescribed in the Post-Basic Design Technical Design Review Fee and Construction Budget Review Fee Collection Schedule issued together with Circular No. 27/2023/TT-BTC dated May 12, 2023, stipulating the fee levels, collection procedures, payment, management, and utilization of technical design review fees and construction budget review fees.

33

Construction project feasibility study review fees.

At fifty percent of the fee level prescribed in the Construction Project Investment Feasibility Study Report Review Fee or Construction Economic and Technical Report Review Fee Collection Schedule issued together with Circular No. 28/2023/TT-BTC dated May 12, 2023, stipulating the fee levels, collection procedures, payment, management, and utilization of construction project investment feasibility study report review fees.

34

Fees in the healthcare sector.

At fifty percent of the fee level prescribed in the Health Sector Fee Schedule issued together with Circular No. 59/2023/TT-BTC dated August 30, 2023, stipulating the fee levels, collection procedures, payment, management, and utilization of health sector fees.

35

Fee for providing information on movable asset security transactions (excluding securities registered centrally at the Vietnam Securities Depository Corporation, aircraft), ships

At fifty percent of the fee level prescribed in point 2 of the Fee Schedule for transactions related to security interests registration issued together with Circular No. 61/2023/TT-BTC dated September 28, 2023, of the Minister of Finance stipulating the levels of fees, collection procedures, payment, management, and utilization of fees in the field of security interest registration.

36

Fees for exploiting and using environmental data.

At fifty percent of the fee level prescribed in the Fee Schedule for the exploitation and use of environmental data issued together with Circular No. 65/2023/TT-BTC dated October 31, 2023, of the Minister of Finance stipulating the levels of fees, collection procedures, payment, management, and utilization of fees for the exploitation and use of environmental data.

37

Transit goods and conveyance fee

At fifty percent of the fee level prescribed in points 3, 4, and 5 of the Customs Fee and Transit Goods and Conveyance Fee Schedule issued together with Circular No. 14/2021/TT-BTC dated February 18, 2021, of the Minister of Finance stipulating the levels of customs fees, collection procedures, payment, management, and utilization of transit goods and conveyance fees.

38

Certificate of Origin (C/O) fee

At fifty percent of the fee level prescribed in Article 4 of Circular No. 36/2023/TT-BTC dated June 6, 2023, of the Minister of Finance stipulating the levels of fees, collection procedures, payment, management, and utilization of Certificate of Origin (C/O) fees.

39

Fee for assessing standards and conditions for notary practice in cases participating in the examination of the results of notary practice training for appointment as a notary public

At fifty percent of the fee level prescribed at item number 2.a of Clause 9, Article 4 of Circular No. 257/2016/TT-BTC dated November 11, 2016, of the Minister of Finance stipulating the levels of fees, collection procedures, payment, management, and utilization of notarization fees; authentication fees; fees for assessing standards and conditions for notary practice; fees for assessing conditions for notary office operations; license card issuance fees.

40

Fee for assessing standards and conditions for practice in the field of commercial arbitration

At fifty percent of the fee level prescribed in Article 4 of Circular No. 222/2016/TT-BTC dated November 10, 2016, of the Minister of Finance stipulating the levels of fees, collection procedures, payment, management, and utilization of fees for assessing standards and conditions for practice in the field of commercial arbitration.

41

a) Fee for assessing standards for auctioneer practice in the issuance and reissuance of auctioneer certificates

At fifty percent of the fee level prescribed in Article 4 of Circular No. 106/2017/TT-BTC dated October 6, 2017, of the Minister of Finance stipulating the levels of fees, collection procedures, payment, management, and utilization of fees for assessing standards for auctioneer practice, and fees for assessing conditions for the operation of auction enterprises.

b) Fee for assessing conditions for the operation of auction enterprises

42

Fee for assessing standards for lawyer practice

At fifty percent of the fee level prescribed in Article 4 of Circular No. 220/2016/TT-BTC dated November 10, 2016, of the Minister of Finance stipulating the levels of fees, collection procedures, payment, management, and utilization of fees and license fees in the field of lawyer practice activities.

43

Fee for assessing standards and conditions for practice in the field of asset management and liquidation

At fifty percent of the fee level prescribed in Article 4 of Circular No. 224/2016/TT-BTC dated November 10, 2016, of the Minister of Finance stipulating the levels of fees, collection procedures, payment, management, and utilization of fees for assessing standards and conditions for practice, asset management, and liquidation activities; license fees for issuing asset management certificates.

44

Fee for assessing the issuance of power supply business licenses (for renewal and extension of power supply business licenses)

At fifty percent of the fee level prescribed in the Fee Schedule for assessing the issuance of power supply business licenses issued together with Circular No. 106/2020/TT-BTC dated December 8, 2020, of the Minister of Finance stipulating the levels of fees, collection procedures, payment, management, and utilization of fees for assessing the issuance of power supply business licenses.

45

Business Registration Fee (including: New registration, reissue, change of content in the Business Registration Certificate and Branch, Representative Office, Place of Business Operation Registration Certificate of the enterprise)

At fifty percent of the license fee level prescribed in point 1 of the Business Registration Fee Schedule issued together with Circular No. 47/2019/TT-BTC dated August 5, 2020, of the Minister of Finance stipulating the levels of fees, collection procedures, payment, management, and utilization of information provision fees and business registration license fees.

46

Fee for exploiting and using information in the National Population Database

At fifty percent of the fee level prescribed in the Appendix on Fees for Exploiting and Using Information in the National Population Database issued together with Circular No. 48/2022/TT-BTC dated August 3, 2022, of the Minister of Finance stipulating the levels of fees, collection procedures, payment, management, and utilization of fees for exploiting and using information in the National Population Database.

2. From January 1, 2027 onwards, the levels of fees and license fees prescribed in the aforementioned Fee Schedule shall be implemented according to the provisions of the original Circulars and any subsequent amendments, supplements, or replacements (if applicable).

3. In addition to the levels of fees and license fees prescribed in the aforementioned Fee Schedule, other relevant contents such as scope of application, subjects subject to fees, organizations collecting fees, persons paying fees, exemptions from fees, declaration and payment of fees, levels of fees, management and utilization of fees, revenue receipts, and publicizing fee collection regulations not specified in this Circular shall be implemented according to the provisions of the original Circulars, any subsequent amendments, supplements, or replacements (if applicable), and other relevant legal documents.

Article 2. Exemption from Fees

The fee for reviewing and issuing power business operation licenses as specified in the Table of Review Fee Levels for Issuing Power Business Operation Licenses issued together with Circular No. 106/2020/TT-BTC dated December 8, 2020 of the Minister of Finance on the levels, collection, payment, management, and use of review fees for issuing power business operation licenses shall be exempted until December 31, 2026, for cases where amendments and supplements to power business operation licenses due to changes in the main office address are made when implementing amendments and supplements to licenses due to administrative restructuring at all levels.

Article 3. Amend and supplement Point d, Clause 2, Article 5 of Circular No. 10/2025/TT-BTC dated March 19, 2025 of the Minister of Finance stipulating the levels, collection, payment, management, and use of Internet resource fees and allocation and issuance fees for Internet resources

Amend and supplement Point d, Clause 2, Article 5 of Circular No. 10/2025/TT-BTC as follows:

"d) From the date this Circular takes effect until December 31, 2026:"

Vietnamese citizens aged from 18 to 23 years old who register to use the domain name "id.vn" shall pay the fee starting from the third year onwards.

Enterprises (with a business registration certificate within one year (12 months) prior to the domain registration date) and individual households (with a household business registration certificate) registering the domain name "biz.vn" shall pay the fee starting from the third year onwards.

The first day of the third year from the date the domain is issued shall be the start date for charging the fee. This provision applies only to the first newly registered domain.

Article 4. Implementation provisions

1. This Circular takes effect from July 1, 2025 to December 31, 2026.

2. During implementation, if there are any difficulties, organizations and individuals are requested to promptly report them to the Ministry of Finance for further study 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's Office;
- National Ethnic Council;
- Economic and Financial Committee;
- President's Office;
- Supreme People's Procuracy;
- Supreme People's Court;
- State Audit Office;
- Central agencies of mass organizations;
- Ministries, ministerial-level agencies, agencies under the Government;
- People's Councils, People's Committees of provinces and centrally-administered cities;
- Departments of Finance of provinces and centrally governed cities;
- Tax Revenue Office, National Treasury in all regions;
- Department of Legal Documents Inspection and Administrative Violation Handling, Ministry of Justice;
- Official Gazette;
- Government Electronic Information Portal;
- Ministry of Finance Electronic Information Portal;
- Units under the Ministry of Finance;
- To be filed: VT, Tax Inspection Department (160b).

DEPUTY MINISTER
DEPUTY MINISTER
(Signed)

Cao Anh Tuấn

 

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↑ 依据及影响本文件的文件
64/2025/TT-BTC
Circular No. 64/2025/TT-BTC stipulates the levels of collection and exemption of certain fees and charges to support businesses and citizens.
In effect
↓ 受本文件影响的文件
指导 45
295/2016/TT-BTC Thông tư số 295/2016/TT-BTC Quy định mức thu, chế độ thu, nộp phí sử dụng kết cấu hạ tầng đường sắt 已失效 193/2016/TT-BTC Thông tư số 193/2016/TT-BTC Quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí, lệ phí trong lĩnh vực hàng không 生效中 61/2023/TT-BTC Thông tư số 61/2023/TT-BTC Quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí trong lĩnh vực đăng ký giao dịch bảo đảm 生效中 59/2023/TT-BTC Thông tư số 59/2023/TT-BTC Thu phí trong lĩnh vực y tế 生效中 28/2023/TT-BTC Thông tư số 28/2023/TT-BTC Quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí thẩm định dự án đầu tư xây dựng 生效中 27/2023/TT-BTC Thông tư số 27/2023/TT-BTC Quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí thẩm định thiết kế kỹ thuật, phí thẩm định dự toán xây dựng 生效中 36/2022/TT-BTC Thông tư số 36/2022/TT-BTC Sừa đổi, bổ sung một số điều của Thông tư số 199/2016/TT-BTC ngày 08 tháng 11 năm 2016 của Bộ trưởng Bộ Tài chính quy định mức thu, chế độ thu, nộp, quản lý lệ phí cấp giấy chứng nhận bảo đảm chất lượng, an toàn kỹ thuật đối với máy, thiết bị, phương tiện giao thông vận tải có yêu cầu nghiêm ngặt về an toàn 生效中 23/2019/TT-BTC Thông tư số 23/2019/TT-BTC Sửa đổi, bổ sung một số điều của Thông tư số 218/2016/TT-BTC ngày 10 tháng 11 năm 2016 của Bô trưởng Bộ Tài chính quy đinh mức thu, chế độ thu, nộp, quản lý yà sử dụng phí thẩm định điều kiện thuộc lĩnh vực an ninh; phí sát hạch cấp chứng chỉ nghiệp vụ bảo vệ; lệ phí cấp giấy phép quản lý pháo; lệ phí cấp giẩy phép quản lý vũ khí, vật liệu nổ, công cụ hỗ trợ 生效中 06/2017/TT-BTC Thông tư số 06/2017/TT-BTC Sửa đổi, bổ sung khoản 1 Đíều 34a Thông tư số 156/2013/TT-BTC ngày 06/11/2013 của Bộ Tài chính hướng dẫn thi hành một số điều của Luật Quản lý thuế (đã được bổ sung tại Khoản 10 Điều 2 Thông tư 26/2015/TT-BTC) 已失效 150/2016/TT-BTC Thông tư số 150/2016/TT-BTC Quy định mức thu, chế độ thu, nộp lệ phí cấp giấy phép thành lập và hoạt động của tổ chức tín dụng; giấy phép thành lập chi nhánh ngân hàng nước ngoài, văn phòng đại diện của tổ chức tín dụng nước ngoài, tổ chức nước ngoài khác có hoạt động ngân hàng; giấy phép hoạt động cung ứng dịch vụ trung gian thanh toán cho các tổ chức không phải là ngân hàng 生效中 197/2016/TT-BTC Thông tư số 197/2016/TT-BTC Quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí khai thác, sử dụng thông tin, dữ liệu khí tượng thuỷ văn 生效中 257/2016/TT-BTC Thông tư số 257/2016/TT-BTC Quy định mức thu, chế độ thu, nộp, quản lý, sử dụng phí công chứng; phí chứng thực; phí thẩm định tiêu chuẩn, điều kiện hành nghề công chứng; phí thẩm định điều kiện hoạt động Văn phòng công chứng; lệ phí cấp thẻ công chứng viên 生效中 02/2021/TT-BTC Thông tư số 02/2021/TT-BTC Quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí kiểm định phương tiện phòng cháy và chữa cháy 生效中 106/2020/TT-BTC Thông tư số 106/2020/TT-BTC Quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí thẩm định cấp giấy phép hoạt động điện lực 生效中 58/2020/TT-BTC Thông tư số 58/2020/TT-BTC Quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí xử lý vụ việc cạnh tranh 生效中 224/2016/TT-BTC Thông tư số 224/2016/TT-BTC Quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí thẩm định tiêu chuẩn, điều kiện hành nghề, hoạt động quản lý, thanh lý tài sản; lệ phí cấp chứng chỉ hành nghề quản tài viên 生效中 112/2021/TT-BTC Thông tư số 112/2021/TT-BTC Quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí trong lĩnh vực quản lý nuôi trồng thủy sản 生效中 259/2016/TT-BTC Thông tư số 259/2016/TT-BTC Quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí xác minh giấy tờ tài liệu, lệ phí cấp Giấy phép hoạt động đưa người lao động đi làm việc có thời hạn ở nước ngoài 生效中 73/2024/TT-BTC Thông tư số 73/2024/TT-BTC Quy định mức thu, miễn, chế độ thu, nộp lệ phí cấp đổi, cấp lại thẻ căn cước 生效中 263/2016/TT-BTC Thông tư số 263/2016/TT-BTC Quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí, lệ phí sở hữu công nghiệp 生效中 258/2016/TT-BTC Thông tư số 258/2016/TT-BTC Quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí thẩm định phê duyệt thiết kế phòng cháy và chữa cháy 已失效 194/2016/TT-BTC Thông tư số 194/2016/TT-BTC Quy định mức thu, chế độ thu, nộp phí hải quan và lệ phí ra, vào cảng hàng không, sân bay đối với chuyến bay của nước ngoài đến các Cảng hàng không Việt Nam 生效中 25/2021/TT-BTC Thông tư số 25/2021/TT-BTC Quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí, lệ phí trong lĩnh vực xuất cảnh, nhập cảnh, quá cảnh, cư trú tại Việt Nam 生效中 232/2016/TT-BTC Thông tư số 232/2016/TT-BTC Quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí cấp mã số mã vạch 生效中 47/2019/TT-BTC Thông tư số 47/2019/TT-BTC Quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí cung cấp thông tin doanh nghiệp, lệ phí đăng ký đoanh nghiệp 生效中 220/2016/TT-BTC Thông tư số 220/2016/TT-BTC Quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí, lệ phí trong lĩnh vực hoạt động hành nghề luật sư 生效中 24/2021/TT-BTC Thông tư số 24/2021/TT-BTC Quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí trong chăn nuôi 生效中 33/2018/TT-BTC Thông tư số 33/2018/TT-BTC Quy định mức thu, chế độ thu, nộp và quản lý phí thẩm định cấp Giấy phép kinh doanh dịch vụ lữ hành quốc tế, Giấy phép kinh doanh dịch vụ lữ hành nội địa; phí thẩm định cấp thẻ hướng dẫn viên du lịch; lệ phí cấp Giấy phép thành lập văn phòng đại diện tại Việt Nam của doanh nghiệp kinh doanh dịch vụ lữ hành nước ngoài 已失效 168/2016/TT-BTC Thông tư số 168/2016/TT-BTC Quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí thẩm định kinh doanh hàng hoá, dịch vụ hạn chế kinh doanh; hàng hoá, dịch vụ kinh doanh có điều kiện thuộc lĩnh vực thương mại và lệ phí cấp Giấy phép thành lập Sở Giao dịch hàng hoá 生效中 48/2022/TT-BTC Thông tư số 48/2022/TT-BTC Quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí khai thác và sử dụng thông tin trong Cơ sở dữ liệu quốc gia về dân cư 生效中 38/2022/TT-BTC Thông tư số 38/2022/TT-BTC Quy định mức thu, chế độ thu, nộp lệ phí cấp giấy phép hoạt động xây dựng, lệ phí cấp chứng chỉ hành nghề kiến trúc sư 生效中 265/2016/TT-BTC Thông tư số 265/2016/TT-BTC Quy định mức thu, chế độ thu, nộp, quản lý và sử dụng lệ phí cấp giấy phép sử dụng tần số vô tuyến điện và phí sử dụng tần số vô tuyến điện 生效中 222/2016/TT-BTC Thông tư số 222/2016/TT-BTC Quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí thẩm định tiêu chuẩn, điều kiện hành nghề trong lĩnh vực trọng tài thương mại 生效中 25/2022/TT-BTC Thông tư số 25/2022/TT-BTC Quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí, lệ phí trong lĩnh vực chứng khoán 生效中 36/2023/TT-BTC Thông tư số 36/2023/TT-BTC Quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí chứng nhận xuất xứ hàng hóa (C/O) 生效中 65/2023/TT-BTC Thông tư số 65/2023/TT-BTC Quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí khai thác và sử dụng dữ liệu về môi trường 生效中 101/2020/TT-BTC Thông tư số 101/2020/TT-BTC Quy định mức thu, chế độ thu, nộp, quản lý phí, lệ phí trong công tác thú y 生效中 110/2017/TT-BTC Thông tư số 110/2017/TT-BTC Sửa đổi, bổ sung Biểu mức thu phí thẩm định điều kiện kinh doanh trong hoạt động kiểm định kỹ thuật an toàn lao động; huấn luyện an toàn, vệ sinh lao động ban hành kèm theo Thông tư số 245/2016/TT-BTC ngày 11 tháng 11 năm 2016 của Bộ trưởng Bộ Tài chính quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí thẩm định điều kiện kinh doanh trong hoạt động kiểm định kỹ thuật an toàn lao động; huấn luyện an toàn, vệ sinh lao động 生效中 14/2021/TT-BTC Thông tư số 14/2021/TT-BTC Quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí hải quan và lệ phí hàng hóa, phương tiện vận tải quá cảnh 已失效 207/2016/TT-BTC Thông tư số 207/2016/TT-BTC Quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí, lệ phí trong lĩnh vực trồng trọt và giống cây lâm nghiệp 生效中 11/2022/TT-BTC Thông tư số 11/2022/TT-BTC Sửa đổi, bổ sung một số điều của Thông tư số 265/2016/TT-BTC ngày 14 tháng 11 năm 2016 của Bộ trưởng Bộ Tài chính quy định mức thu, chế độ thu, nộp, quản lý và sử dụng lệ phí cấp giấy phép sử dụng tần số vô tuyến điện và phí sử dụng tần số vô tuyến điện 生效中 248/2016/TT-BTC Thông tư số 248/2016/TT-BTC Quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí, lệ phí áp dụng tại cảng, bến thủy nội địa 生效中 247/2016/TT-BTC Thông tư số 247/2016/TT-BTC Quy định mức thu, chế độ thu, nộp, quản lý sử dụng phí nhượng quyền khai thác cảng hàng không, sân bay 生效中 67/2021/TT-BTC Thông tư số 67/2021/TT-BTC Quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí trong công tác an toàn thực phẩm 生效中 214/2016/TT-BTC Thông tư số 214/2016/TT-BTC Quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí thẩm định nội dung tài liệu không kinh doanh để cấp giấy phép xuất bản, lệ phí cấp giấy phép nhập khẩu xuất bản phẩm không kinh doanh và lệ phí đăng ký nhập khẩu xuất bản phẩm để kinh doanh 生效中

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