Circular No. 71/2025/TT-BTC Amending and Supplementing Certain Provisions of Circulars of the Minister of Finance on Fees and Charges

CIRCULAR
Amending and supplementing certain articles of Circulars
issued by the Minister of Finance on fees and charges

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

Pursuant to the Law on Local Administration Organization dated June 16, 2025;

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; Decree No. 82/2023/NĐ-CP dated November 28, 2023 of the Government amending and supplementing certain provisions of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges;

Pursuant to Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance; Decree No. 166/2025/NĐ-CP dated June 30, 2025 of the Government amending and supplementing certain provisions of Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government stipulating 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 amending and supplementing certain articles of Circulars issued by the Minister of Finance on fees and charges.

Article 1. Amending and supplementing certain articles of Circulars issued by the Minister of Finance on fees and charges

1. Amending and supplementing Clause 1 of Article 4 of Circular No. 168/2016/TT-BTC dated October 26, 2016 of the Minister of Finance stipulating the level of collection, payment procedures, management, and use of fees for reviewing business operations of goods and services with restricted trade; goods and services with conditional trade in the field of commerce and the fee for issuing a Trading Commodities Exchange License as follows:

“1. In urban cities directly under the central government:

a) The level of collection for the review fee of goods and services with restricted trade in the field of commerce is VND 1,200,000 per business point per review.

b) The level of collection for the review fee of goods and services with conditional trade in the field of commerce for business subjects that are organizations or enterprises is VND 1,200,000 per business point per review.

c) The level of collection for the review fee of goods and services with conditional trade in the field of commerce for business subjects that are individual households or individuals is VND 400,000 per business point per review.

d) The level of collection for the fee for issuing a Trading Commodities Exchange License is VND 200,000 per license per issuance."

2. Supplementing Clause 4 to Article 3 of Circular No. 34/2017/TT-BTC dated April 21, 2017 of the Minister of Finance stipulating the level of collection, payment procedures, management, and use of fees for reviewing the issuance of surveying and mapping licenses as follows:

"4. In cases where the geographical area or provinces/cities within the geographical areas specified in Clause 1 of this Article change after administrative unit restructuring, the fee level shall be applied according to the geographical area after restructuring or the geographical area of the province/city after merger."

3. Amending and supplementing Clause 3 of Article 4 of Circular No. 75/2022/TT-BTC dated December 22, 2022 of the Minister of Finance stipulating the level of collection, payment procedures, and management of registration fees as follows:

"3. Ethnic minority groups residing in communes with particularly difficult socio-economic conditions; citizens permanently residing in border communes; citizens permanently residing in special zones directly under provincial levels; citizens belonging to poor households as defined by law.”

4. Supplementing Clause 2 to Article 3 of Circular No. 34/2023/TT-BTC dated May 31, 2023 of the Minister of Finance stipulating the level of collection, payment procedures, management, and use of fees for reviewing the conditions for operating environmental monitoring services as follows:

"2. In cases where the geographical area or provinces/cities within the geographical areas specified in Clause 1 of this Article change after administrative unit restructuring, the fee level shall be applied according to the geographical area after restructuring or the geographical area of the province/city after merger.”

5. Amending and supplementing certain articles of Circular No. 60/2023/TT-BTC dated September 7, 2023 of the Minister of Finance stipulating the level of collection, payment procedures, exemptions, management, and use of registration and license plate fees for motor vehicles

a) Amending and supplementing Clause 2 of Article 4 as follows:

“2. The areas specified in this Circular are determined based on administrative boundaries, specifically as follows:

a) Area I includes: Hanoi City and Ho Chi Minh City including all communes and wards directly under the city regardless of whether they are in the inner or outer city, except for special zones directly under provincial levels.

b) Area II includes: Special zones directly under provincial levels in Area I and other provinces and centrally-administered cities outside Area I as specified in Point a of this Clause.”

b) Amending and supplementing Clause 1 and Clause 2 of Article 5 as follows:

“1. The level of collection for registration and license plate fees is implemented as follows:

Unit of measurement: VND/time/vehicle

2. Organizations and individuals whose headquarters or place of residence are in which area shall pay registration and license plate fees according to the corresponding fee levels for that area.

Organizations and individuals who win auctions for vehicle license plates shall pay registration and license plate fees according to the fee levels of the area chosen for registering and issuing the auctioned vehicle license plate in accordance with the law on vehicle registration and license plates.”

6. Amend and supplement Clause 3 of Article 5 of Circular No. 73/2024/TT-BTC dated October 21, 2024, issued by the Minister of Finance, regarding the level of collection, exemption, and payment procedures for fees for replacing and reissuing identity cards as follows:

“3. Ethnic minority people residing in communes with particularly difficult socio-economic conditions; citizens permanently residing in border communes; citizens permanently residing in special administrative zones directly under provincial levels; citizens belonging to poor households as defined by law.”

Article 2. Implementation clause

1. This Circular takes effect from July 1, 2025.

2. In cases where the regulatory legal documents mentioned 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 them to the Ministry of Finance for study and supplementary guidance.