Circular stipulates the levels of collection, the system of collection, payment of fees and charges in the field of atomic energy.

Prescribing the levels of collection, the system of collection, payment of fees and charges in the field of atomic energy

Pursuant to Law on Fees and Charges No. 97/2015/QH13;

Pursuant to Law on State Budget No. 89/2025/QH15;

Pursuant to Law on Tax Administration No. 108/2025/QH15;

Pursuant to Law on Atomic Energy No. 94/2025/QH15;

Pursuant to Decree No. 362/2025/NĐ-CP of the Government detailing some provisions and measures for the organization and guidance of implementation of the Law on Fees and Charges;

Pursuant to Decree No. 347/2025/NĐ-CP of the Government prescribing administrative procedures under the State Treasury;

Pursuant to Decree No. 332/2025/NĐ-CP of the Government detailing and prescribing measures for implementation of some provisions of the Law on Atomic Energy regarding ensuring radiation safety, safety, security, nuclear inspection, notification, declaration, licensing, inspection, and supervision on radiation and nuclear safety, response to radiation incidents, nuclear accidents, and compensation for nuclear damage;

Pursuant to Decree No. 29/2025/NĐ-CP of the Government prescribing functions, tasks, powers, and organizational structure of the Ministry of Finance amended and supplemented by Decree No. 166/2025/NĐ-CP;

At the proposal of the Director of the Department of Management and Supervision of Tax, Fee, and Charge Policies;

The Minister of Finance promulgates this Circular prescribing the levels of collection, the system of collection, payment of fees and charges in the field of atomic energy.

Article 1. Scope of regulation and objects of application

1. This Circular prescribes the persons paying fees and charges, organizations collecting fees and charges, levels of collection, the system of collection, and payment of fees and charges in the field of atomic energy, including:

a) Radiation safety and security assessment fee;

b) Service support application for atomic energy registration conditions assessment fee (assessment fee for conditions of issuing service support application for atomic energy activity registration certificate);

c) Emergency response plan assessment fee;

d) Radiation staff certificate issuance fee;

đ) Service support application for atomic energy practice certificate issuance fee.

2. This Circular applies to persons paying fees and charges, organizations collecting fees and charges, and other state agencies, organizations, and individuals related to the collection and payment of fees and charges in the field of atomic energy.

Article 2. Persons Paying Fees and Charges

1. Organizations and individuals submitting applications for issuance, amendment, supplementation, extension of radiation work permit certificates, service support application for atomic energy activity registration certificates; approval of emergency response plans; approval of safety analysis reports in radiation facility construction or assessment of safety evaluation reports in radioactive mineral exploration, exploitation, processing, and mine closure must pay fees as prescribed in this Circular.

2. Organizations and individuals submitting applications for issuance of radiation staff certificates, service support application for atomic energy practice certificates must pay charges as prescribed in this Circular.

Article 3. Organizations Collecting Fees and Charges

1. Authorities with the power to assess applications for issuance, amendment, supplementation, extension of radiation work permit certificates, service support application for atomic energy activity registration certificates; approval of emergency response plans; approval of safety analysis reports in radiation facility construction or assessment of safety evaluation reports in radioactive mineral exploration, exploitation, processing, and mine closure are organizations collecting fees as prescribed in this Circular.

2. Authorities with the power to issue radiation staff certificates, service support application for atomic energy practice certificates are organizations collecting charges as prescribed in this Circular.Article 4. Levels of Collection of Fees and Charges

Levels of collection of fees and charges in the field of atomic energy shall be implemented according to the Table of Levels of Collection of Fees and Charges in the Field of Atomic Energy attached to this Circular.

Article 5. Declaration, Collection, Payment of Fees and Charges and Settlement of Fees

1. Persons paying fees and charges shall remit the amount of fees and charges into the state budget in accordance with Clause 1, Article 3 of Decree No. 362/2025/NĐ-CP of the Government detailing some provisions and measures for the organization and guidance of implementation of the Law on Fees and Charges.

2. Organizations collecting fees and charges shall remit 100% of the collected fees and charges into the state budget according to the chapter and sub-item of the current State Budget Classification, including accrued interest (if any) on the balance in the relevant account during the process of collecting fees and charges. The cost of providing services, collecting fees and charges is covered by the state budget within the budget of the organization collecting fees and charges in accordance with the state budget expenditure regulations. Organizations collecting fees and charges shall declare, collect, and pay fees and charges in accordance with Clause 3, Article 3 of Decree No. 362/2025/NĐ-CP.

Annually, organizations collecting fees shall settle the amount of collected fees in accordance with Clause 3, Article 3 of Decree No. 362/2025/NĐ-CP. Article 6. Effectiveness of Implementation

1. This Circular takes effect from the date of promulgation.

2. The following Circulars cease to be effective from the date this Circular takes effect:

a) Circular No. 287/2016/TT-BTC dated November 15, 2016, of the Minister of Finance prescribing the levels of collection, the system of collection, payment, management, and use of fees and charges in the field of atomic energy;

b) Circular No. 116/2021/TT-BTC dated December 22, 2021, of the Minister of Finance amending and supplementing certain articles of Circular No. 287/2016/TT-BTC dated November 15, 2016, of the Minister of Finance prescribing the levels of collection, the system of collection, payment, management, and use of fees and charges in the field of atomic energy.

3. In cases where organizations and individuals submit applications for issuance, amendment, supplementation, extension of radiation work permit certificates, service support application for atomic energy activity registration certificates; approval of emergency response plans; approval of safety analysis reports in radiation facility construction or assessment of safety evaluation reports in radioactive mineral exploration, exploitation, processing, and mine closure; issuance of service support application for atomic energy practice certificates, radiation staff certificates before this Circular takes effect, the levels of collection of fees and charges in the field of atomic energy prescribed in Circular No. 287/2016/TT-BTC, amended and supplemented by Circular No. 116/2021/TT-BTC shall apply.

4. Other matters related to declaration, collection, payment, and public disclosure of the system of collection of fees and charges not prescribed in this Circular shall be carried out in accordance with the provisions of the following documents:

Law on Fees and Charges No. 97/2015/QH13;

Law on Tax Administration No. 108/2025/QH15 and other legal documents detailing and prescribing measures for the organization and guidance of implementation; Decree No. 362/2025/NĐ-CP; Decree No. 347/2025/NĐ-CP of the Government prescribing administrative procedures under the State Treasury. 5. In case the cited documents in this Circular are amended, supplemented, or replaced, they shall be implemented in accordance with the amended, supplemented, or replacing documents. 6. During the implementation period, in case there are difficulties, organizations and individuals are requested to promptly reflect them to the Ministry of Finance for research and supplementary guidance.

Recipients:

- Central Committee of the Communist Party of Vietnam; - Prime Minister, Deputy Prime Ministers; - Office of the Central Committee of the Communist Party and its Departments; - Office of the General Secretary; - National Assembly Office;

- Ethnic Council;

- Economic and Financial Committee;