Circular No. 81/2026/TT-BTC amends the level of fees for issuing ABTC cards for Vietnamese businesspeople, increasing from VND 500,000 per issuance to VND 700,000 per issuance. This circular takes effect from July 1, 2026.
适用范围
The Department of Tax Policy Management and Supervision under the Ministry of Finance; Vietnamese businesspeople who need to apply for, reissue, or replace ABTC cards.
要点
- Vietnamese businesspeople applying for, reissuing, or replacing ABTC cards shall pay a fee of VND 700,000 per issuance.
🌐 本文件的社会影响
- Positive impact: Enterprises have more time to prepare to comply with the new regulations.
- Negative impact: Increased costs for Vietnamese businesspeople when applying for, reissuing, or replacing ABTC cards.
❓ 常见问题
What is the level of the fee for issuing an ABTC card?
The level of the fee for issuing an ABTC card is VND 700,000 per issuance.
When does this circular take effect?
This circular takes effect from July 1, 2026.
Who must comply with these new regulations?
Vietnamese businesspeople are subject to this circular when they need to apply for, reissue, or replace ABTC cards.
In case of difficulties during implementation, who will handle them?
In case of difficulties, organizations and individuals should promptly report to the Ministry of Finance for further study and supplementary guidance.
For which cases does this circular apply in the issuance of ABTC cards?
This circular applies to all cases of issuing new, reissuing, or replacing ABTC cards for Vietnamese businesspeople.
全文
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MINISTRY OF FINANCE
Number: 81/2026/TT-BTC
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SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness
Hanoi, June 30, 2026 |
CIRCULAR
Amending point c of Circular No. 3, Item I, Schedule of Fee and Charge Levels in the Field of Exit, Entry, Transit, and Residence in Vietnam issued together with Circular No. 28/2026/TT-BTC dated March 27, 2026, of the Minister of Finance on the levels of collection, collection procedures, payment of fees and charges in the field of exit, entry, transit, and residence in Vietnam
Pursuant to the Law on Fees and Charges No. 97/2015/QH13Law /2015/QH13;
Pursuant to the Law on State Budget No. 89/2025/QH15;
Pursuant to the Law on Tax Administration No. 108/2025/QH15;
Pursuant to the Law on Entry, Exit, Transit, and Residence of Foreigners in Vietnam No. 47/2014/QH13 amended and supplemented by Law No. 51/2019/QH14, Law No. 23/2023/QH15, Law No. 103/2025/QH15, and Law No. 118/2025/QH15;
Pursuant to the Law on Exit and Entry of Vietnamese Citizens No. 49/2019/QH14 amended and supplemented by Law No. 23/2023/QH15 and Law No. 118/2025/QH15;
Pursuant to Decree No. 362/2025/NĐ-CP of the Government detailing some provisions and measures for organizing and guiding the implementation of the Law on Fees and Charges;
Pursuant to Government Decree No. 29/2025/NĐ-CP on the functions, tasks, powers, and organizational structure of the Ministry of Finance, amended and supplemented by Government Decree No. 166/2025/NĐ-CP;
Pursuant to Decision No. 28/2026/QĐ-TTg of the Prime Minister on the procedures, formalities, authority, and management of APEC Business Travel Cards;
Based on the proposal of the Director of the Department of Management and Supervision of Tax, Fee, and Charge Policies;
The Minister of Finance hereby issues this Circular amending point c of Circular No. 3, Item I, Schedule of Fee and Charge Levels in the Field of Exit, Entry, Transit, and Residence in Vietnam issued together with Circular No. 28/2026/TT-BTC dated March 27, 2026, of the Minister of Finance on the levels of collection, collection procedures, payment of fees and charges in the field of exit, entry, transit, and residence in Vietnam.
Article 1. Amend point c of Circular No. 3, Item I, Schedule of Fee and Charge Levels in the Field of Exit, Entry, Transit, and Residence in Vietnam issued together with Circular No. 28/2026/TT-BTC
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Serial Number |
Content |
Rate of Collection (VND/per issuance) |
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of |
Issuance of APEC Business Travel Card for Vietnamese businesspersons (including new issuance, reissuance, and card replacement) |
700.000 |
Article 2. Effective Date
1. This Circular takes effect from July 1, 2026.
2. In cases where related documents cited in this Circular are amended, supplemented, or replaced, they shall be implemented according to the amended, supplemented, or replacing documents.
3. During the implementation process, in case there are difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for further study and supplementary guidance.
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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; - People's Councils, People's Committees of provinces and centrally-administered cities; - Departments of Finance of provinces and centrally governed cities; - Provincial and centrally-administered city tax authorities; - State Treasury in various regions; - Department of Legal Documents Inspection and Administrative Violation Handling, Ministry of Justice; - Official Gazette; - Government Electronic Information Portal; - National Legal Database; - Ministry of Finance Electronic Information Portal; - Units under the Ministry of Finance; - To be filed: VT, CST (170b). |
DEPUTY MINISTER DEPUTY MINISTER
Cao Anh Tuấn |
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