Circular No. 74/2022/TT-BTC stipulates the form, time limit for collection, payment, and declaration of fees and charges under the authority of the Ministry of Finance.

CIRCULAR

Regulations on the form, time limit for collection, payment, and declaration of fees and charges within the authority of the Ministry of Finance to stipulate

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

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

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to the Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain articles of the Law on Fees and Stamp Duties;

amending and supplementing certain forms of

Pursuant to Decree No. 61/2018/NĐ-CP dated April 23, 2018 of the Government on implementing the single window mechanism in administrative procedures and Decree No. 107/2021/NĐ-CP dated December 6, 2021 of the Government amending and supplementing certain articles of Decree No. 61/2018/NĐ-CP;

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;

BASED ON Decision No. 31/2021/QD-TTg dated October 11, 2021, issued by the Prime Minister, promulgating the Management, Operation, and Exploitation Regulations for the National Public Service Portal;

Implementing Resolution No. 63/NQ-CP dated May 3, 2022 of the Government at the regular meeting of the Government in April 2022;

At the proposal of the Director of the Department of Tax Policy,

The Minister of Finance issues this Circular stipulating the form, time limit, declaration, and payment of fees and charges within the authority of the Ministry of Finance.

Article 1. Scope of Regulation

This Circular stipulates the form, time limit for collection, payment, and declaration of fees and charges listed in the Fee and Charge List issued together with the Law on Fees and Charges within the authority of the Ministry of Finance to stipulate.

Article 2. Applicability

This Circular applies to organizations and individuals paying fees and charges; organizations collecting fees and charges and other agencies, organizations, and individuals related to the collection and payment of fees and charges listed in the Fee and Charge List issued together with the Law on Fees and Charges within the authority of the Ministry of Finance to stipulate.

Article 3. Collection, Payment, and Declaration of Fees and Charges

1. The payer of fees and charges shall implement payment of fees and charges in one of the following forms:

a) Paying fees and charges without using cash into a dedicated account for fees and charges opened by the fee and charge collector at a credit institution. For fees and charges collected by the State Bank of Vietnam, the payer of fees and charges shall pay into a dedicated account for fees and charges opened by the fee and charge collector at a credit institution or at the State Bank of Vietnam.

b) Paying fees into a special account for pending budget payments opened by the fee collector at the Treasury.

c) Paying fees and charges through the account of another agency or organization receiving money different from the fee and charge collector (applicable in cases where administrative procedures are carried out or public services are provided online according to the Government's regulations on implementing the single window mechanism in administrative procedures). Within 24 hours from the time of receiving the fees and charges, the agency or organization receiving the money must transfer the entire amount of fees and charges received into the dedicated account for fees and charges opened by the fee and charge collector at a credit institution or transfer the entire amount of fees received into the special account for pending budget payments opened by the fee collector at the Treasury, and deposit the entire amount of charges received into the state budget.

d) Paying fees and charges in cash to the fee and charge collector.

2. The fee collector shall deposit the entire amount of fees collected (including fees collected through the dedicated account for fees stipulated in point a, Clause 1 of this Article) into a special account for pending budget payments opened at the Treasury according to the Circulars on fee collection issued by the Ministry of Finance. The charge collector shall deposit the entire amount of charges collected (including charges collected through the dedicated account for charges stipulated in point a, Clause 1 of this Article) into the state budget monthly according to the laws on tax management.

3. The fee collector shall declare and deposit the amount of fees collected into the state budget monthly (after deducting the amount of fees retained according to the Circulars on fee collection issued by the Ministry of Finance), settle accounts annually, and the charge collector shall declare and deposit the amount of charges collected monthly according to the Law on Tax Management, Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing some provisions of the Law on Tax Management, and Decree No. 91/2022/NĐ-CP dated October 30, 2022 of the Government amending and supplementing some provisions of Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing some provisions of the Law on Tax Management.

4. Interest generated on the balance of the dedicated account for fees and charges of the fee and charge collector opened at credit institutions must be fully deposited into the state budget (according to the Chapter of the fee and charge collector; Subitem 4949 - Other revenues; Item 4900 - Other revenues of the State Budget Classification), along with the amount of fees and charges due for payment in the month they were generated.

5. For the collection, payment, and declaration of fees and charges in the diplomatic field; fees for using railway infrastructure; customs fees; charges for goods and transport vehicles transiting; road usage fees, these shall be implemented according to the provisions of: Circular No. 264/2016/TT-BTC dated November 14, 2016 of the Minister of Finance stipulating the rates, collection, payment, management, and use of fees and charges in the diplomatic field applicable at Vietnamese representative offices abroad and Circular No. 113/2021/TT-BTC dated December 15, 2021 of the Minister of Finance amending and supplementing certain provisions of Circular No. 264/2016/TT-BTC; Circular No. 295/2016/TT-BTC dated November 15, 2016 of the Minister of Finance stipulating the rates, collection, and payment of fees for using railway infrastructure; Circular No. 14/2021/TT-BTC dated February 18, 2021 of the Minister of Finance stipulating the rates, collection, payment, management, and use of customs fees and charges for goods and transport vehicles transiting; Circular No. 70/2021/TT-BTC dated August 12, 2021 of the Minister of Finance stipulating the rates, collection, payment, exemption, management, and use of road usage fees.

Article 4. Organization of Implementation

1. This Circular takes effect from December 22, 2022.

2. Repeal certain articles, clauses, and points of circulars on fee and charge collection issued by the Minister of Finance as listed in the Appendix attached to this Circular.

3. In cases where laws and regulations referred to in this Circular are amended, supplemented, or replaced, they shall be implemented according to the amended, supplemented, or replaced documents.

4. During implementation, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for research and supplementary guidance.

Appendix

(Issued together with Circular No. 74/2022/TT-BTC dated December 22, 2022
of the Minister of Finance)

Abolishing certain articles, clauses, and points of Circulars stipulating the collection of fees and charges issued by the Minister of Finance as follows:

1. Abolish Clause 3, Article 4 of Circular No. 138/2016/TT-BTC dated September 16, 2016 of the Minister of Finance stipulating the rates, collection, and payment of charges for issuing shore permits for foreign seafarers, permits to board foreign vessels, permits for Vietnamese personnel to operate alongside foreign vessels, and permits for Vietnamese and foreign personnel to conduct press activities, scientific research, and tourism related to foreign vessels.

2. Repeal Clause 3, Article 3 of Circular No. 140/2016/TT-BTC dated September 19, 2016, issued by the Minister of Finance, stipulating the fee levels, collection procedures, payment, and issuance of work permits during holidays for citizens of New Zealand and Australia.

3. Repeal Clause 1, Article 4 of Circular No. 142/2016/TT-BTC dated September 26, 2016, issued by the Minister of Finance, stipulating the fee levels, collection procedures, payment, management, and use of fees for the examination and certification of business conditions in appraisal services.

4. Repeal Clause 1, Article 5 of Circular No. 143/2016/TT-BTC dated September 26, 2016, issued by the Minister of Finance, stipulating the fee levels, collection procedures, and payment of fees for issuing representative office establishment licenses for foreign trade promotion organizations and foreign traders in Vietnam.

5. Repeal Clause 2, Article 5 of Circular No. 144/2016/TT-BTC dated October 4, 2016, issued by the Minister of Finance, stipulating the fee levels, collection procedures, payment, management, and use of fees for visiting the Oceanography Museum.

6. Repeal the phrase "as prescribed in Circular No. 156/2013/TT-BTC dated November 6, 2013, issued by the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration and Decree No. 83/2013/NĐ-CP dated July 22, 2013, of the Government" at Point c, Clause 2, Article 6 of Circular No. 146/2016/TT-BTC dated October 6, 2016, issued by the Minister of Finance, stipulating the fee levels, collection procedures, payment, management, and use of fees for overflight charges through Vietnamese airspace.

7. Repeal Clause 2, Article 4 of Circular No. 148/2016/TT-BTC dated October 14, 2016, issued by the Minister of Finance, stipulating the fee levels, collection procedures, payment, management, and use of fees for the examination and certification of explosives usage permits.

8. Repeal Clause 2, Article 4 (regarding declaration and payment of fees) of Circular No. 150/2016/TT-BTC dated October 14, 2016, issued by the Minister of Finance, stipulating the fee levels, collection procedures, and payment of fees for issuing licenses to establish and operate credit institutions; foreign bank branches; representative offices of foreign credit institutions; other foreign organizations engaged in banking activities; and licenses for providing payment intermediary services to non-bank organizations.

9. Repeal Clause 2, Article 4 and Clause 2, Article 5 of Circular No. 156/2016/TT-BTC dated October 21, 2016, issued by the Minister of Finance, stipulating the fee levels, collection procedures, payment, management, and use of fees for the examination and certification of registration certificates for multi-level marketing activities.

10. Repeal Clause 2, Article 6 of Circular No. 157/2016/TT-BTC dated October 24, 2016, issued by the Minister of Finance, stipulating the fee levels, collection procedures, payment, management, and use of fees for consular certification and legalization.

11. Repeal Clause 2, Article 6 of Circular No. 159/2016/TT-BTC dated October 25, 2016, issued by the Minister of Finance, stipulating the fee levels, collection procedures, payment, management, and use of fees for visiting the Village of Cultural and Tourism of Ethnic Groups in Vietnam.

12. Repeal Clause 2, Article 6 of Circular No. 160/2016/TT-BTC dated October 25, 2016, issued by the Minister of Finance, stipulating the fee levels, collection procedures, payment, management, and use of fees for visiting the Vietnam Ethnology Museum.

13. Repeal Clause 2, Article 6 of Circular No. 161/2016/TT-BTC dated October 25, 2016, issued by the Minister of Finance, stipulating the fee levels, collection procedures, payment, management, and use of fees for visiting the Vietnam Museum of Ethnic Cultures.

14. Repeal Clause 2, Article 6 of Circular No. 162/2016/TT-BTC dated October 25, 2016, issued by the Minister of Finance, stipulating the fee levels, collection procedures, payment, management, and use of library fees applicable at the National Library of Vietnam.

15. Repeal Clause 2, Article 6 of Circular No. 163/2016/TT-BTC dated October 25, 2016, issued by the Minister of Finance, stipulating the fee levels, collection procedures, payment, management, and use of fees for visiting the National History Museum.

16. Repeal Clause 2, Article 5 of Circular No. 164/2016/TT-BTC dated October 25, 2016, issued by the Minister of Finance, stipulating the fee levels, collection procedures, payment, management, and use of fees for verifying documents and materials to recognize diplomas issued by foreign educational institutions for Vietnamese citizens.

17. Repeal Clause 1, Article 5 of Circular No. 165/2016/TT-BTC dated October 25, 2016, issued by the Minister of Finance, stipulating the fee levels, collection procedures, and payment of fees for issuing licenses to establish representative offices of foreign advertising companies in Vietnam.

18. Repeal Clause 2, Article 5 of Circular No. 168/2016/TT-BTC dated October 26, 2016, issued by the Minister of Finance, stipulating the fee levels, collection procedures, payment, management, and use of fees for examining restricted goods and services trading; goods and services trading with conditions in the commercial sector; and licensing fees for establishing commodity exchanges.

19. Repeal Clause 2, Article 5 of Circular No. 169/2016/TT-BTC dated October 26, 2016, issued by the Minister of Finance, stipulating the fee levels, collection procedures, payment, management, and use of fees for examining technology transfer contracts.

20. Repeal Clause 1, Article 5 of Circular No. 171/2016/TT-BTC dated October 27, 2016, issued by the Minister of Finance, stipulating the fee levels, collection procedures, and payment of fees for issuing planning licenses.

21. Repeal Clause 2, Article 6 of Circular No. 181/2016/TT-BTC dated November 7, 2016, issued by the Minister of Finance, stipulating the fee levels, collection procedures, payment, management, and use of fees for visiting the Vietnam Fine Arts Museum.

22. Repeal Clause 2, Article 6 of Circular No. 182/2016/TT-BTC dated November 8, 2016, issued by the Minister of Finance, stipulating the fee levels, collection procedures, payment, management, and use of fees for visiting the Historical Site of Independence Palace.

23. Repeal Clause 2, Article 5 of Circular No. 183/2016/TT-BTC dated November 8, 2016, issued by the Minister of Finance, stipulating the fee levels, collection procedures, payment, management, and use of fees for issuing certificates of conformity and compliance registration.

24. Repeal the phrase "Fees submitted to the fee collection organization or deposited into the pending revenue account of the fee collection organization opened at the State Treasury." in Clause 1, Article 4 of Circular No. 185/2016/TT-BTC dated November 8, 2016, issued by the Minister of Finance, stipulating the level of collection, payment procedures, management, and use of fees for environmental monitoring service activities, and Clause 2, Article 1 of Circular No. 55/2018/TT-BTC dated June 25, 2018, issued by the Minister of Finance, amending and supplementing certain articles of seven Circulars of the Minister of Finance on fee collection in the field of natural resources and environment.

25. Repeal Clause 3, Article 4 of Circular No. 186/2016/TT-BTC dated November 8, 2016, issued by the Minister of Finance, stipulating the level of collection, payment procedures, management, and use of fees for reviewing application files for biotechnology safety certificates.

26. Repeal Clause 2, Article 4 of Circular No. 187/2016/TT-BTC dated November 8, 2016, issued by the Minister of Finance, stipulating the level of collection, payment procedures, exemption, management, and use of fees for the exploitation and utilization of national remote sensing data.

27. Repeal Clause 2, Article 4 of Circular No. 188/2016/TT-BTC dated November 8, 2016, issued by the Minister of Finance, stipulating the level of collection, payment procedures, management, and use of fees for driving license examinations; fees for issuing licenses and certificates for operating on various means of transport; and registration and issuance fees for special-purpose motorcycles.

28. Repeal Clause 2, Article 6 of Circular No. 189/2016/TT-BTC dated November 8, 2016, issued by the Minister of Finance, stipulating the level of collection, payment procedures, management, and use of fees and charges in maritime activities.

29. Repeal Clause 2, Article 4 of Circular No. 190/2016/TT-BTC dated November 8, 2016, issued by the Minister of Finance, stipulating the level of collection, payment procedures, management, and use of fees for the exploitation and utilization of geological and mineral materials.

30. Repeal the phrase "The fee collection organization shall declare and pay the collected fees monthly, settle accounts annually according to the guidance provided in Clause 3, Article 19 and Clause 2, Article 26 of Circular No. 156/2013/TT-BTC dated November 6, 2013, issued by the Minister of Finance, guiding the implementation of some provisions of the Law on Tax Administration; the Law Amending and Supplementing Some Provisions of the Law on Tax Administration, and Decree No. 83/2013/NĐ-CP dated July 22, 2013, of the Government." in Clause 3, Article 5 of Circular No. 192/2016/TT-BTC dated November 8, 2016, issued by the Minister of Finance, stipulating the level of collection, payment procedures, management, and use of fees for reviewing, approving security assessments of ports, port security plans, and continuous vessel records.

31. Repeal the phrase "declare and settle fees and charges monthly, annually according to the provisions in Clause 3, Article 19 and Clause 2, Article 26 of Circular No. 156/2013/TT-BTC dated November 6, 2013, issued by the Minister of Finance, guiding the implementation of some provisions of the Law on Tax Administration; the Law Amending and Supplementing Some Provisions of the Law on Tax Administration, and Decree No. 83/2013/NĐ-CP dated July 22, 2013, of the Government;" in Clause 2, Article 4 of Circular No. 193/2016/TT-BTC dated November 8, 2016, issued by the Minister of Finance, stipulating the level of collection, payment procedures, management, and use of fees and charges in the aviation sector.

32. Repeal Clause 3, Article 5 of Circular No. 194/2016/TT-BTC dated November 8, 2016, issued by the Minister of Finance, stipulating the level of collection, payment procedures, and management of customs fees and entry-exit fees for foreign flights at Vietnamese airports.

33. Repeal Clause 2, Article 4 and the phrase "Fees paid directly to the fee collection organization or deposited into the pending revenue account of the fee collection organization opened at the State Treasury." in Clause 2, Article 2 of Circular No. 196/2016/TT-BTC dated November 8, 2016, issued by the Minister of Finance, stipulating the level of collection, payment procedures, management, and use of fees for the exploitation and utilization of surveying and mapping information.

34. Repeal Clause 2, Article 4 and the phrase "The time of fee payment shall be carried out according to the guidance provided in Clause 2, Article 26 of Circular No. 156/2013/TT-BTC dated November 6, 2013, issued by the Minister of Finance, guiding the implementation of some provisions of the Law on Tax Administration; the Law Amending and Supplementing Some Provisions of the Law on Tax Administration, and Decree No. 83/2013/NĐ-CP dated July 22, 2013, of the Government." in Clause 2, Article 5 of Circular No. 197/2016/TT-BTC dated November 8, 2016, issued by the Minister of Finance, stipulating the level of collection, payment procedures, management, and use of fees for the exploitation and utilization of meteorological and hydrological information.

35. Repeal Clause 2, Article 5 of Circular No. 198/2016/TT-BTC dated November 8, 2016, issued by the Minister of Finance, stipulating the level of collection, payment procedures, management, and use of fees and charges in inland waterways and railway sectors.

36. Repeal Clause 2, Article 5 of Circular No. 201/2016/TT-BTC dated November 9, 2016, issued by the Minister of Finance, stipulating the level of collection, payment procedures, management, and use of fees for examination and licensing fees for driving licenses in the People's Public Security.

37. Repeal Clause 2, Article 6 of Circular No. 202/2016/TT-BTC dated November 9, 2016, issued by the Minister of Finance, stipulating the level of collection, payment procedures, management, and use of fees in the registration of secured transactions.

38. Repeal Clause 2, Article 6 of Circular No. 203/2016/TT-BTC dated November 9, 2016, issued by the Minister of Finance, stipulating the level of collection, payment procedures, management, and use of fees for judicial entrustment services regarding civil matters involving foreign elements.

39. Repeal Clause 2, Article 6 of Circular No. 204/2016/TT-BTC dated November 9, 2016, issued by the Minister of Finance, stipulating the level of collection, payment procedures, management, and use of fees for visiting the Yersin Museum.

40. Repeal Clause 2, Article 6 of Circular No. 205/2016/TT-BTC dated November 9, 2016, issued by the Minister of Finance, stipulating the level of collection, payment procedures, management, and use of fees for visiting the Vietnam Women's Museum.

41. Repeal Clause 2, Article 6 of Circular No. 206/2016/TT-BTC dated November 9, 2016, issued by the Minister of Finance, stipulating the level of collection, payment procedures, management, and use of fees for visiting the Bach Ma, Cu Chi, Ba Vi, Tam Dao, Yokdon, and Cat Tien National Parks.

42. Repeal Clause 2, Article 5 of Circular No. 207/2016/TT-BTC dated November 9, 2016, issued by the Minister of Finance, stipulating the level of collection, payment procedures, management, and use of fees and charges in the field of crop production and forest tree seedling cultivation.

43. Repeal Clause 2, Article 5 of Circular No. 208/2016/TT-BTC dated November 10, 2016, issued by the Minister of Finance, stipulating the level of collection, collection procedures, payment, management, and use of fees and charges for the national domain name ".vn" and Internet addresses (IP) of Vietnam.

44. Repeal Clause 2, Article 5 of Circular No. 209/2016/TT-BTC dated November 10, 2016, issued by the Minister of Finance, stipulating the level of collection, collection procedures, payment, management, and use of fees for project investment construction design review and construction design review fee.

45. Repeal Clause 2, Article 5 of Circular No. 210/2016/TT-BTC dated November 10, 2016, issued by the Minister of Finance, stipulating the level of collection, collection procedures, payment, management, and use of technical design review fees and construction budget estimate review fees.

46. Repeal Clause 2, Article 5 of Circular No. 211/2016/TT-BTC dated November 10, 2016, issued by the Minister of Finance, stipulating the level of collection, collection procedures, payment, management, and use of author's rights registration fees and related rights registration fees.

47. Repeal Clause 2, Article 5 of Circular No. 214/2016/TT-BTC dated November 10, 2016, issued by the Minister of Finance, stipulating the level of collection, collection procedures, payment, management, and use of non-commercial publication permit issuance fee, non-commercial publication import permit fee, and commercial publication import registration fee.

48. Repeal Clause 2, Article 8 of Circular No. 216/2016/TT-BTC dated November 10, 2016, issued by the Minister of Finance, stipulating the level of collection, collection procedures, payment, management, and use of civil enforcement fee.

49. Repeal Clause 2, Article 5 of Circular No. 217/2016/TT-BTC dated November 10, 2016, issued by the Minister of Finance, stipulating the level of collection, collection procedures, payment, management, and use of document verification fee at the request of individuals.

50. Repeal Clause 2, Article 6 of Circular No. 218/2016/TT-BTC dated November 10, 2016, issued by the Minister of Finance, stipulating the level of collection, collection procedures, payment, management, and use of security guard business condition review fee, fireworks management permit issuance fee, weapons, explosives, and support tools management permit issuance fee.

51. Repeal Clause 2, Article 5 of Circular No. 220/2016/TT-BTC dated November 10, 2016, issued by the Minister of Finance, stipulating the level of collection, collection procedures, payment, management, and use of lawyer practice fees and charges.

52. Repeal Clause 2, Article 5 of Circular No. 221/2016/TT-BTC dated November 10, 2016, issued by the Minister of Finance, stipulating the level of collection, collection procedures, payment, management, and use of asset auction practice standard review fee.

53. Repeal Clause 2, Article 5 of Circular No. 222/2016/TT-BTC dated November 10, 2016, issued by the Minister of Finance, stipulating the level of collection, collection procedures, payment, management, and use of commercial arbitration practice standard review fee.

54. Repeal Clause 2, Article 5 of Circular No. 224/2016/TT-BTC dated November 10, 2016, issued by the Minister of Finance, stipulating the level of collection, collection procedures, payment, management, and use of asset management and liquidation activity practice standard review fee, and issuance fee for property management certificate.

55. Repeal Clause 2, Article 5 of Circular No. 225/2016/TT-BTC dated November 11, 2016, issued by the Minister of Finance, stipulating the level of collection, collection procedures, payment, management, and use of genetically modified organism safety certification issuance fee.

56. Repeal Clause 2, Article 6 of Circular No. 226/2016/TT-BTC dated November 11, 2016, issued by the Minister of Finance, stipulating the level of collection, collection procedures, payment, management, and use of notarization fee.

57. Repeal Article 7 of Circular No. 229/2016/TT-BTC dated November 11, 2016, issued by the Minister of Finance, stipulating the level of collection, collection procedures, payment, management, and use of vehicle registration and license plate issuance fee.

58. Repeal Clause 2, Article 5 of Circular No. 232/2016/TT-BTC dated November 11, 2016, issued by the Minister of Finance, stipulating the level of collection, collection procedures, payment, management, and use of barcode number issuance fee.

59. Repeal Clause 2, Article 5 of Circular No. 243/2016/TT-BTC dated November 11, 2016, issued by the Minister of Finance, stipulating the level of collection, collection procedures, payment, management, and use of medical examination report issuance fee.

60. Repeal Clause 2, Article 6 of Circular No. 244/2016/TT-BTC dated November 11, 2016, issued by the Minister of Finance, stipulating the level of collection, collection procedures, payment, management, and use of criminal record information provision fee.

61. Repeal Clause 2, Article 5 of Circular No. 245/2016/TT-BTC dated November 11, 2016, issued by the Minister of Finance, stipulating the level of collection, collection procedures, payment, management, and use of occupational safety and health inspection training condition review fee.

62. Repeal Clause 2, Article 5 and the phrase "The time of payment according to the guidance at Clause 2, Article 26 of Circular No. 156/2013/TT-BTC dated November 6, 2013, issued by the Minister of Finance guiding the implementation of some articles of the Law on Tax Administration; the Law Amending and Supplementing Some Articles of the Law on Tax Administration and Decree No. 83/2013/NĐ-CP dated July 22, 2013, of the Government;" in Clause 2, Article 6 of Circular No. 246/2016/TT-BTC dated November 11, 2016, issued by the Minister of Finance, stipulating the level of collection, collection procedures, payment, management, and use of international maritime security inspection, evaluation, and certification fee.

63. Repeal Clause 3, Article 5 and the phrase "Directly paid to the collecting organization or deposited into the collecting organization's account opened at the State Treasury for pending budget submission." in Clause 1, Article 5 of Circular No. 247/2016/TT-BTC dated November 11, 2016, issued by the Minister of Finance, stipulating the level of collection, collection procedures, payment, management, and use of airport and air cargo port exploitation right transfer fee.

64. Repeal Clause 2, Article 5 of Circular No. 248/2016/TT-BTC dated November 11, 2016, issued by the Minister of Finance, stipulating the level of collection, collection procedures, payment, management, and use of fees and charges applicable at inland waterway ports and wharfs.

65. Repeal the phrase "Fees and charges shall be paid in cash directly to the fee and charge collection organization or transferred to the fee account awaiting budget submission opened at the State Treasury" in Article 2 and the phrase "The fee and charge collection organization shall declare, pay collected fees and charges monthly and settle accounts annually according to the provisions of Clause 3, Article 19 and Clause 2, Article 26 of Circular No. 156/2013/TT-BTC dated November 6, 2013 issued by the Minister of Finance guiding the implementation of certain articles of the Law on Tax Administration; the Law Amending and Supplementing Certain Articles of the Law on Tax Administration and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government" in Clause 2, Article 5 of Circular No. 249/2016/TT-BTC dated November 11, 2016 issued by the Minister of Finance stipulating the level of fees, payment methods, submission, management, and use of fees for reviewing the issuance of civil cryptographic product business licenses; certificates of conformity for civil cryptographic products; certificates of compliance for civil cryptographic products and import license fees for civil cryptographic products.

66. Repeal Clause 2, Article 5 of Circular No. 257/2016/TT-BTC dated November 11, 2016 issued by the Minister of Finance stipulating the level of fees, payment methods, submission, management, and use of notarization fees; certification fees; review fees for standard and condition requirements for notary practice; review fees for conditions of Notary Public Office operation; registration card fees for notaries.

67. Repeal Clause 2, Article 6 of Circular No. 258/2016/TT-BTC dated November 11, 2016 issued by the Minister of Finance stipulating the level of fees, payment methods, submission, management, and use of fees for reviewing the approval of fire prevention and firefighting room designs.

68. Repeal Point b, Clause 2, Article 6 of Circular No. 259/2016/TT-BTC dated November 11, 2016 issued by the Minister of Finance stipulating the level of fees, payment methods, submission, management, and use of fees for verifying documents and materials, and license fees for operating foreign labor dispatch activities.

69. Repeal Clause 2, Article 5 of Circular No. 260/2016/TT-BTC dated November 14, 2016 issued by the Minister of Finance stipulating the level of fees, payment methods, submission, management, and use of fees for reviewing cultural product export and import content.

70. Repeal Clause 2, Article 5 and the phrase "Organizations and individuals shall pay industrial property fees in cash or through postal services to the fee and charge collection organization or transferred to the organization's fee account" in Clause 3, Article 4 of Circular No. 263/2016/TT-BTC dated November 14, 2016 issued by the Minister of Finance stipulating the level of fees, payment methods, submission, management, and use of industrial property fees and charges.

71. Repeal Clause 3, Article 6 of Circular No. 268/2016/TT-BTC dated November 14, 2016 issued by the Minister of Finance stipulating the level of fees, payment methods, submission, management, and use of allocation fees and usage fees for telecommunications codes and numbers.

72. Repeal Clause 2, Article 5 of Circular No. 269/2016/TT-BTC dated November 14, 2016 issued by the Minister of Finance stipulating the level of fees, payment methods, submission, management, and use of fees and charges in the field of information security.

73. Repeal Clause 1, Article 4 of Circular No. 271/2016/TT-BTC dated November 14, 2016 issued by the Minister of Finance stipulating the level of fees, payment methods, submission, and use of fees for reviewing the issuance of registration certificates for professional practice, certificates of eligibility for accounting and auditing service businesses.

74. Repeal Clause 4, Article 5 of Circular No. 273/2016/TT-BTC dated November 14, 2016 issued by the Minister of Finance stipulating the level of fees, exemptions, payment methods, submission, management, and use of telecommunication activity operation rights fees and business service telecommunication license fees and Clause 1, Article 1 of Circular No. 32/2022/TT-BTC dated June 9, 2022 issued by the Minister of Finance amending and supplementing certain articles of Circular No. 273/2016/TT-BTC.

75. Repeal Clause 2, Article 6 of Circular No. 275/2016/TT-BTC dated November 14, 2016 issued by the Minister of Finance stipulating the level of fees, payment methods, submission, management, and use of fees for using archival materials.

76. Repeal Clause 2, Article 5 of Circular No. 277/2016/TT-BTC dated November 14, 2016 issued by the Minister of Finance stipulating the level of fees, payment methods, submission, management, and use of fees in the pharmaceutical and cosmetic sector.

77. Repeal Clause 2, Article 5 of Circular No. 278/2016/TT-BTC dated November 14, 2016 issued by the Minister of Finance stipulating the level of fees, payment methods, submission, management, and use of fees in the health sector.

78. Repeal Clause 2, Article 6 of Circular No. 281/2016/TT-BTC dated November 14, 2016 issued by the Minister of Finance stipulating the level of fees, payment methods, submission, management, and use of fees for exploiting and using information in household registry databases, fees for confirming Vietnamese citizenship, fees for confirming Vietnamese origin, and citizenship fees.

79. Repeal Clause 2, Article 5 of Circular No. 286/2016/TT-BTC dated November 14, 2016 issued by the Minister of Finance stipulating the level of fees, payment methods, submission, management, and use of fees for reviewing quality and food safety management in the agricultural sector.

80. Repeal Clause 2, Article 6 of Circular No. 288/2016/TT-BTC dated November 15, 2016 issued by the Minister of Finance stipulating the level of fees, payment methods, submission, management, and use of fees for reviewing artistic performance programs; fees for reviewing content on tapes, discs, software, and other media.

81. Repeal Clause 2, Article 6 of Circular No. 289/2016/TT-BTC dated November 15, 2016 issued by the Minister of Finance stipulating the level of fees, payment methods, submission, management, and use of fees and charges in the film industry.

82. Repeal Clause 2, Article 5 of Circular No. 290/2016/TT-BTC dated November 15, 2016 issued by the Minister of Finance stipulating the level of fees, payment methods, submission, management, and use of fees for reviewing online game content and scripts.

83. Repeal Clause 2, Article 5 (regarding declaration and payment of fees) of Circular No. 291/2016/TT-BTC dated November 15, 2016 issued by the Minister of Finance stipulating the level of fees, payment methods, submission, management, and use of fees for reviewing conditions for postal service operations.

84. Delete the phrase "Fees paid to the fee collection organization or deposited into the pending budget account opened at the State Treasury by the fee collection organization" in Clause 1, Article 2, and the phrase "declare, pay fees monthly, settle accounts annually in accordance with the guidance provided in Clause 3, Article 19 and Clause 2, Article 26 of Circular No. 156/2013/TT-BTC dated November 6, 2013 issued by the Minister of Finance guiding the implementation of certain provisions of the Law on Tax Administration; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government" in Clause 2, Article 4 of Circular No. 294/2016/TT-BTC dated November 15, 2016 issued by the Minister of Finance stipulating the level of collection, payment, exemption, management, and use of fees for exploiting and using marine and island resources and environmental data.

85. Delete Clause 2, Article 5 of Circular No. 298/2016/TT-BTC dated November 15, 2016 issued by the Minister of Finance stipulating the level of collection, payment, management, and use of fees for assessing conditions for scientific and technological activities.

86. Delete Clause 2, Article 5 of Circular No. 299/2016/TT-BTC dated November 15, 2016 issued by the Minister of Finance stipulating the level of collection, payment, management, and use of fees for assessing conditions for business operations to issue licenses for alcohol production and tobacco production.

87. Delete Point b, Clause 2 and the phrase ", registration fee" in Point a, Clause 2, Article 2 of Circular No. 17/2017/TT-BTC dated February 28, 2017 issued by the Minister of Finance guiding the collection, payment, management, and use of maritime fees and registration fees.

88. Delete Clause 2, Article 4 of Circular No. 34/2017/TT-BTC dated April 21, 2017 issued by the Minister of Finance stipulating the level of collection, payment, management, and use of fees for assessing the issuance of surveying and mapping permits.

89. Delete Clause 2, Article 4 and the phrase "Fees paid directly to the fee collection organization or deposited into the pending budget account opened at the State Treasury by the fee collection organization" in Clause 1, Article 2 of Circular No. 35/2017/TT-BTC dated April 25, 2017 issued by the Minister of Finance stipulating the level of collection, payment, management, and use of fees for assessing environmental remediation plans and supplementary environmental remediation plans implemented by central agencies.

90. Delete Clause 2, Article 5 of Circular No. 106/2017/TT-BTC dated October 6, 2017 issued by the Minister of Finance stipulating the level of collection, payment, management, and use of fees for assessing asset auction practice standards and conditions for registering auction business operations.

91. Delete Clause 2, Article 5 of Circular No. 08/2018/TT-BTC dated January 25, 2018 issued by the Minister of Finance stipulating the level of collection, payment, management, and use of fees in chemical activities.

92. Delete Clause 2, Article 5 of Circular No. 33/2018/TT-BTC dated March 30, 2018 issued by the Minister of Finance stipulating the level of collection, payment, and management of fees for assessing international travel agency business licenses, domestic travel agency business licenses; tour guide license fees; and registration fees for establishing representative offices in Vietnam by foreign travel agencies.

93. Delete Clause 2, Article 5 of Circular No. 34/2018/TT-BTC dated March 30, 2018 issued by the Minister of Finance stipulating the level of collection, payment, and management of fees for recognizing tourism accommodation facility grades and other tourism service facilities meeting customer service standards.

94. Delete the phrase "Fees paid directly to the fee collection organization or deposited into the pending budget account opened at the State Treasury by the fee collection organization" in Clause 1, Article 2 of Circular No. 56/2018/TT-BTC dated June 25, 2018 issued by the Minister of Finance stipulating the level of collection, payment, management, and use of fees for assessing environmental impact reports reviewed by central agencies and Clause 1, Article 1, and Clause 1, Article 2 of Circular No. 91/2021/TT-BTC dated October 21, 2021 issued by the Minister of Finance amending and supplementing certain articles of Circular No. 191/2016/TT-BTC dated November 8, 2016 issued by the Minister of Finance stipulating the level of collection, payment, management, and use of fees for assessing mineral reserves and registration fees for mining operation permits and Circular No. 56/2018/TT-BTC.

95. Delete Clause 3, Article 4 and the phrase "directly to the fee collection organization or deposited into the pending budget account opened at the State Treasury by the fee collection organization. The deadline for paying fees" in Clause 1, Article 4 of Circular No. 79/2018/TT-BTC dated August 22, 2018 issued by the Minister of Finance stipulating the level of collection, payment, and management of fees for assessing permits or approvals for organizations and individuals from foreign countries to conduct scientific research in Vietnam's territorial waters.

96. Delete Clause 2, Article 4 and the phrase "Registration fees paid directly to the registration fee collection organization or deposited into the account of the registration fee collection organization opened at the State Treasury" in Clause 1, Article 4 of Circular No. 105/2018/TT-BTC dated November 15, 2018 issued by the Minister of Finance stipulating the level of collection, payment, and management of registration fees for offshore disposal permits.

97. Delete Clause 2, Article 6 of Circular No. 47/2019/TT-BTC dated August 5, 2019 issued by the Minister of Finance stipulating the level of collection, payment, management, and use of enterprise information provision fees and business registration fees.

98. Delete Article 6 of Circular No. 59/2019/TT-BTC dated August 30, 2019 issued by the Minister of Finance stipulating the level of collection, payment, and management of citizen identification card registration fees.

99. Delete the phrase "d) The payer of fees and registration fees shall pay fees and registration fees as follows: Pay fees and registration fees in cash to the collection organization or deposit them through non-cash payment methods into the account of the fee and registration fee collection organization opened at the State Treasury (or Commercial Bank)" in Point b, Clause 3, Article 1 of Circular No. 90/2019/TT-BTC dated December 31, 2019 issued by the Minister of Finance amending and supplementing certain articles of Circular No. 261/2016/TT-BTC dated November 14, 2016 issued by the Minister of Finance stipulating maritime fees and registration fees and their rates and Circular No. 17/2017/TT-BTC.

100. Repeal the phrase "into the account for pending budget payments opened by the fee collection organization at the State Treasury. Management and supervision fees for insurance activities shall be calculated" in Clause 1, Article 4, and the phrase "The fee collection organization shall declare and pay management and supervision fees collected to the tax authority on a monthly basis and settle accounts annually in accordance with the guidance provided in Clause 3, Article 19 and Clause 2, Article 26 of Circular No. 156/2013/TT-BTC dated November 6, 2013 issued by the Minister of Finance guiding the implementation of certain provisions of the Law on Tax Administration; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government" in Clause 3, Article 4 of Circular No. 01/2020/TT-BTC dated January 3, 2020 issued by the Minister of Finance stipulating the level of collection, payment procedures, management, and use of management and supervision fees for insurance activities.

101. Repeal Clause 1 and Clause 3 of Article 5 of Circular No. 22/2020/TT-BTC dated April 10, 2020 issued by the Minister of Finance stipulating the level of collection, payment procedures, management, and use of fees for exploiting and using environmental data.

102. Repeal Point b of Clause 2 of Article 5 of Circular No. 58/2020/TT-BTC dated June 12, 2020 issued by the Minister of Finance stipulating the level of collection, payment procedures, management, and use of fees for handling competition cases.

103. Repeal Clause 2 of Article 5 of Circular No. 82/2020/TT-BTC dated September 22, 2020 issued by the Minister of Finance stipulating the level of collection, payment procedures, management, and use of fees for reviewing conditions for telecommunications activities for radio stations belonging to telecommunications works.

104. Repeal Clause 3 of Article 1 of Circular No. 94/2020/TT-BTC dated November 16, 2020 issued by the Minister of Finance amending and supplementing certain provisions of Circular No. 307/2016/TT-BTC dated November 15, 2016 issued by the Minister of Finance stipulating the level of collection, payment procedures, management, and use of fees for the right to provide pay television services and registration fees for issuing certificates for foreign channels on pay television.

105. Repeal Clause 2 of Article 5 of Circular No. 101/2020/TT-BTC dated November 23, 2020 issued by the Minister of Finance stipulating the level of collection, payment procedures, management, and use of fees in veterinary work.

106. Repeal Clause 2 of Article 5 and the phrase "Fees paid directly in cash to the fee collection organization or transferred to the account of the fee collection organization opened at the State Treasury." in Article 2 of Circular No. 106/2020/TT-BTC dated December 8, 2020 issued by the Minister of Finance stipulating the level of collection, payment procedures, management, and use of fees for reviewing the issuance of power business operation permits.

107. Repeal the phrase "The fee collection organizations providing payment services in the operations of the State Treasury shall declare and pay fees on a monthly basis and settle accounts annually in accordance with the Law on Tax Administration and Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration." in Clause 2 of Article 3 of Circular No. 115/2020/TT-BTC dated December 31, 2020 issued by the Minister of Finance stipulating the declaration and payment of fees for payment services in the operations of the State Treasury.

108. Repeal Clause 2 of Article 5 of Circular No. 01/2021/TT-BTC dated January 7, 2021 issued by the Minister of Finance stipulating the level of collection, payment procedures, management, and use of fees for reviewing karaoke and nightclub business licenses.

109. Repeal Clause 2 of Article 5 of Circular No. 02/2021/TT-BTC dated January 8, 2021 issued by the Minister of Finance stipulating the level of collection, payment procedures, management, and use of fees for inspecting fire prevention and firefighting equipment.

110. Repeal Clause 3 of Article 1 of Circular No. 05/2021/TT-BTC dated January 20, 2021 issued by the Minister of Finance amending and supplementing certain provisions of Circular No. 223/2016/TT-BTC dated November 10, 2016 issued by the Minister of Finance stipulating the level of collection, payment procedures, management, and use of fees for reviewing standards and conditions for practicing Notaries; fees for reviewing conditions for establishing and operating Notary Offices.

111. Repeal Clause 2 of Article 4 of Circular No. 24/2021/TT-BTC dated March 31, 2021 issued by the Minister of Finance stipulating the level of collection, payment procedures, management, and use of fees in animal husbandry.

112. Repeal Clause 2 of Article 6 and the phrase ", registration fees" in Clause 1 of Article 6 of Circular No. 25/2021/TT-BTC dated April 7, 2021 issued by the Minister of Finance stipulating the level of collection, payment procedures, management, and use of fees and registration fees in the field of departure, entry, transit, and residence in Vietnam.

113. Repeal Clause 2 of Article 6 of Circular No. 33/2021/TT-BTC dated May 17, 2021 issued by the Minister of Finance stipulating the level of collection, payment procedures, management, and use of fees in plant quarantine and plant protection activities in agriculture.

114. Repeal Clause 2 of Article 5 of Circular No. 67/2021/TT-BTC dated August 5, 2021 issued by the Minister of Finance stipulating the level of collection, payment procedures, management, and use of fees in food safety work.

115. Repeal Clause 2 of Article 5 of Circular No. 92/2021/TT-BTC dated October 28, 2021 issued by the Minister of Finance stipulating the level of collection, payment procedures, management, and use of fees for recruitment, examination for promotion and advancement of civil servants and public officials.

116. Repeal Clause 2 of Article 5 of Circular No. 94/2021/TT-BTC dated November 2, 2021 issued by the Minister of Finance stipulating the level of collection, payment procedures, management, and use of fees for technical inspection of fishing vessels, inspection of fishing gear; fees for confirming the origin of seafood raw materials; fees for conditional business operations in the fisheries sector; registration fees for fishing and marine activities licenses.

117. Repeal Clause 2 of Article 5 of Circular No. 112/2021/TT-BTC dated December 15, 2021 issued by the Minister of Finance stipulating the level of collection, payment procedures, management, and use of fees in aquaculture management.

118. Repeal Clause 2 of Article 1 of Circular No. 116/2021/TT-BTC dated December 22, 2021 issued by the Minister of Finance amending and supplementing certain provisions of Circular No. 287/2016/TT-BTC dated November 15, 2016 issued by the Minister of Finance stipulating the level of collection, payment procedures, management, and use of fees and registration fees in the nuclear energy sector.

119. Repeal Clause 2, Article 4, and the phrase "Fees shall be paid directly to the collecting organization or deposited into the fee account awaiting budget submission opened at the State Treasury" in Clause 1, Article 2 of Circular No. 01/2022/TT-BTC dated January 11, 2022, issued by the Minister of Finance, stipulating the collection rates, payment procedures, management, and utilization of fees for water resource exploitation and use conducted by central agencies.

120. Repeal Clause 3, Article 4, and the phrase "Fees shall be paid directly to the fee collecting organization or deposited into the fee account awaiting budget submission opened at the State Treasury" in Clause 1, Article 4 of Circular No. 02/2022/TT-BTC dated January 11, 2022, issued by the Minister of Finance, stipulating the collection rates, payment procedures, management, and utilization of fees for environmental impact assessment and permit issuance conducted by central agencies.

121. Repeal Point b, Clause 3, Article 1 of Circular No. 11/2022/TT-BTC dated February 21, 2022, issued by the Minister of Finance, amending and supplementing certain provisions of Circular No. 265/2016/TT-BTC dated November 14, 2016, issued by the Minister of Finance, stipulating the collection rates, payment procedures, management, and utilization of fees for radio frequency usage permits and radio frequency usage fees.

122. Repeal Point b, Clause 2, Article 5 of Circular No. 19/2022/TT-BTC dated March 23, 2022, issued by the Minister of Finance, stipulating the collection rates, payment procedures, management, and utilization of service fees for maintaining the status verification system of digital certificates.

123. Repeal the phrase "The fee and charge collecting organizations shall declare and pay collected fees and charges monthly, and settle accounts annually according to the Law on Tax Administration and Decree No. 126/2020/NĐ-CP dated October 19, 2020, detailing certain provisions of the Law on Tax Administration" in Clause 2, Article 5 of Circular No. 25/2022/TT-BTC dated April 28, 2022, issued by the Minister of Finance, stipulating the collection rates, payment procedures, management, and utilization of fees and charges in the securities sector.

124. Repeal the phrase "1. The charge collecting organizations shall declare and pay collected charges monthly according to the Law on Tax Administration and Decree No. 126/2020/NĐ-CP dated October 19, 2020, detailing certain provisions of the Law on Tax Administration; deposit 100% of the collected charge amount into the state budget according to the current State Budget Classification" in Clause 1, Article 1 of Circular No. 36/2022/TT-BTC dated June 16, 2022, issued by the Minister of Finance, amending and supplementing certain provisions of Circular No. 199/2016/TT-BTC dated November 8, 2016, issued by the Minister of Finance, stipulating the collection rates, payment procedures, management, and utilization of fees for issuing quality assurance and technical safety certificates for machinery, equipment, and transportation vehicles with strict safety requirements.

125. Repeal Clause 1, Article 5 of Circular No. 38/2022/TT-BTC dated June 24, 2022, issued by the Minister of Finance, stipulating the collection rates, payment procedures, and management of fees for construction operation licenses and architect practice certificates.

126. Repeal Clause 2, Article 5 of Circular No. 48/2022/TT-BTC dated August 3, 2022, issued by the Minister of Finance, stipulating the collection rates, payment procedures, management, and utilization of fees for exploiting and using information in the National Population Database.