Circular No. 85/2019/TT-BTC guiding fees and charges under the decision-making authority of the People's Councils of provinces and centrally governed cities.

✦ 스마트 요약

Circular No. 85/2019/TT-BTC guides on fees and charges decided by the People's Councils of provinces and centrally governed cities. The document specifies particular fee and charge items, principles for determining collection rates, exemptions and reductions, management and utilization of fees and charges, as well as implementation organization and effectiveness.

적용 범위

People's Councils of provinces and centrally governed cities; state agencies authorized to issue permits, certificates, collect fees and charges; organizations and individuals paying fees and charges.

핵심 사항

Provincial People's Councils decide the collection rates for fees and charges within their jurisdiction.
Fees and charges include: seed mother testing fee, recognition of leading tree fee; infrastructure facility usage fee; scenic spot visitation fee; residence registration fee; land use right certificate issuance fee.
Principles for determining fee and charge collection rates are based on economic and social conditions and local development policies.
Exemptions and reductions of fees and charges are stipulated according to specialized laws and Party and State guidelines and policies.
The proportion retained and remitted to the State budget for fees is determined by the provincial People's Councils; 100% of the collected charge revenue is remitted to the State budget.

🌐 이 문서의 사회적 영향

Positive impact: Establishes a legal basis for the effective management and use of fees and charges.
Negative impact: May impose a financial burden on organizations and individuals required to pay fees and charges if the collection rates are too high.

❓ 자주 묻는 질문

How many types of fees and charges are specified in this Circular?

This Circular specifies 21 types of fees and 7 types of charges, including seed mother testing fee, recognition of leading tree fee; infrastructure facility usage fee; scenic spot visitation fee; residence registration fee; land use right certificate issuance fee.

What are the principles for determining fee and charge collection rates?

Principles for determining fee and charge collection rates are based on economic and social conditions and local development policies. Collection rates must be commensurate with the costs of performing tasks and ensure fairness and transparency.

Are there exemptions and reductions for fees and charges?

Yes, the Provincial People's Councils specifically determine the exempted and reduced entities; reduction levels for fees and charges within their jurisdiction. Exemptions and reductions are stipulated according to specialized laws and Party and State guidelines and policies.

What are the retention and remittance ratios to the State budget?

Fees: The Provincial People's Councils determine the percentage retained by the collecting organization to cover service provision costs, with the remainder (if any) remitted to the State budget. Charges: 100% of the collected charge revenue is remitted to the State budget.

Which circular does this one replace?

This Circular replaces Circular No. 250/2016/TT-BTC and Circular No. 96/2017/TT-BTC.

전문

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM

Independence – Freedom – Happiness

Number: 85/2019/TT-BTC

Hanoi, November 29, 2019

CIRCULAR

Guidelines on fees and charges within the decision-making authority of Provincial People's Councils and Municipal People's Councils under Central Government Administration

––––––––

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

Pursuant to Resolution No. 86/2019/QH14 dated November 12, 2019 of the National Assembly on the State Budget for the year 2020;

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;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

"1. The level of collection for the fee for the right to provide pay television services is 0.3% of the revenue subject to fee from the provision of pay television services.

The Minister of Finance issues this Circular guiding on fees and charges within the decision-making authority of Provincial People's Councils and Municipal People's Councils under Central Government Administration (hereinafter referred to collectively as Provincial People's Councils).

Article 1. Scope of Regulation

This Circular guides on the list, principles for determining rates, bases for determining rates, exemptions, reductions, management, and utilization of fees and charges within the decision-making authority of Provincial People's Councils and Municipal People's Councils under Central Government Administration.

Article 2. List of fees within the authority of Provincial People's Councils 1. Fees for seed tree selection, recognition of mother trees, headstock trees, forest nursery gardens, and seedling forests (for activities conducted by local authorities).

2. Fees for using infrastructure works, service facilities, and public utility works in border gate areas (including land border gate areas and port gate areas).

3. Fees for temporary use of roadways and sidewalks.

4. Fees for visiting scenic spots (for scenic spots managed by local authorities).

5. Fees for visiting historical sites (for historical sites managed by local authorities).

6. Fees for visiting cultural works and museums (for works managed by local authorities).

7. Fees for reviewing applications for certificates of eligibility to operate sports facilities and professional sports clubs.

8. Library fees (for libraries managed by local authorities).

9. Fees for reviewing environmental impact assessment reports and detailed environmental protection plans (for activities conducted by local authorities).

10. Fees for reviewing rehabilitation and recovery plans for the environment and supplementary rehabilitation and recovery plans for the environment (for activities conducted by local authorities).

11. Fees for reviewing land use right certificate application files.

12. Fees for reviewing exploitation and utilization water resource project proposals and reports (for activities conducted by local authorities).

13. Fees for reviewing drilling water resource occupation condition files (for activities conducted by local authorities).

14. Fees for reviewing surface water and seawater exploitation and utilization project proposals (for activities conducted by local authorities).

15. Fees for reviewing wastewater discharge and irrigation works project proposals (for activities conducted by local authorities).

16. Fees for accessing land data materials.

17. Fees for providing information on secured transactions involving land use rights and attached immovable property.

18. Fees for providing information on secured transactions involving aircraft.

19. Fees for providing information on secured transactions involving ships.

20. Fees for providing information on secured transactions involving chattels, except aircraft and ships.

21. Registration fees for secured transactions (for registration activities conducted by local authorities).

21. Registration fee for secured transactions (for registration activities carried out by local authorities).

Article 3. List of fees under the authority of the People's Council at the provincial level 1. Registration residence fee (for activities carried out by local authorities).

2. Identity card issuance fee (for activities carried out by local authorities).

3. Civil status registration fee.

4. Work permit issuance fee for foreigners working in Vietnam (for permits issued by local authorities).

5. Land use right certificate issuance fee, ownership certificate of houses and assets attached to land.

6. Construction permit issuance fee.

7. Business registration fee.

Article 4. Principles for determining collection rates

The collection rates for various fees and charges shall be proposed by the Provincial People's Committee and decided upon by the same-level People's Council in accordance with Clause 1 of Article 22 of the Law on Fees and Charges, ensuring the following principles and bases:

1. Determining the collection rates for fees and charges must comply with Articles 8 and 9 of the Law on Fees and Charges.

2. Establishing collection rates for various fees and charges must ensure:

a) Using current collection rates (if any) as a basis for proposing new rates.

b) Being consistent with the specific conditions and circumstances of the locality where the service provision and fee collection take place.

c) For fees and charges that fall under both the authority of the Ministry of Finance and the Provincial People's Council (such as: inspection fee, recognition fee for mother trees, headwater trees, forest nurseries, seedling forests; sightseeing fee for scenic spots; historical site sightseeing fee; cultural facility sightseeing fee, museum sightseeing fee; library fee; environmental impact assessment report review fee; environmental remediation plan review fee; surface water and seawater exploitation plan review fee; effluent discharge into water sources and hydraulic works plan review fee; collateral transaction registration fee; residence registration fee): The collection rates must be commensurate with those set by the Ministry of Finance.

d) Referencing the collection rates of neighboring localities or those with similar socio-economic conditions to ensure harmonization among localities.

Article 5. Basis for determining collection rates for fees and charges

Based on the socio-economic conditions of the locality where the service provision and fee collection take place, the Provincial People's Council shall establish appropriate collection rates for fees and charges.

1. For fees

a) Inspection fee, recognition fee for mother trees, headwater trees, forest nurseries, seedling forests is a revenue source to offset part or all of the costs incurred in conducting inspections, recognizing mother trees, headwater trees, forest nurseries, seedling forests, and to cover the costs associated with fee collection activities.

b) Usage fee for infrastructure facilities, service facilities, public utilities in border gate areas (including: land border gate areas and sea port gate areas) is a revenue source from users of these facilities to offset maintenance, repair, operational condition support, or reconstruction costs of technical and social infrastructure, service facilities, and public utilities within border gate areas.

- Based on the specific conditions of the locality, the extent to which maintenance, repair, operational condition support, or reconstruction costs of infrastructure facilities, service facilities, and public utilities in border gate areas are covered, appropriate usage fee rates should be established.

- When setting usage fee rates, the Provincial People's Committee should refer to the rates of other localities with land border gates or sea ports in the region to ensure parity among localities and regions. The usage fee rate should be based on the principle of cost recovery, taking into account the socio-economic development policies of the locality during each period, ensuring fairness, transparency, and equality in rights and obligations of citizens.

- Publicly display the basis for calculating fees (which should include: the scope of the approved port project or border gate area; total investment in the project; estimated volume of vehicles entering and exiting, goods circulating; project payback period and the effectiveness of fee collection), fee rates, collection methods, payment objects, exemptions, reductions, and regulations on fee collection at collection points and on the website of the fee collection organization.

c) Temporary road and sidewalk usage fee is a revenue source from entities permitted to temporarily use roads and sidewalks in accordance with the law, consistent with planning, management, and usage regulations for roads and sidewalks.

- Based on the temporary road and sidewalk management and usage conditions of the locality, appropriate fee rates and collection methods (per use, per revenue, per area used) should be established.

d) Scenic spot sightseeing fee, historical site sightseeing fee, and cultural facility and museum sightseeing fee are revenue sources to offset part or all of the costs related to preservation, restoration, management, and fee collection activities for scenic spots, historical sites, cultural facilities, and museums.

- Based on the socio-economic conditions, scale, and activity forms of each scenic spot, historical site, cultural facility, and museum, appropriate sightseeing fee rates should be established, but must ensure:

- A uniform fee rate applicable to both Vietnamese and foreign individuals.

- For scenic spots, historical sites, cultural facilities, and museums recognized by UNESCO as world cultural and natural heritage sites, the fee rate should be equal to or higher than that of other scenic spots, historical sites, cultural facilities, and museums.

- Exemptions and reductions in sightseeing fees for children, individuals entitled to preferential cultural benefits, persons with disabilities, and elderly people according to the law.

- Exemption and reduction of fees for visiting scenic spots, historical sites, cultural works, museums for children, persons entitled to preferential policies for cultural enjoyment, persons with disabilities, and elderly persons in accordance with the provisions of the law.

đ) The fee for reviewing and issuing a business operation qualification certificate for sports facilities and professional sports clubs is a revenue to offset part or all of the costs incurred in conducting the review work for issuing a business operation qualification certificate for sports facilities and professional sports clubs and to offset the costs of the fee collection activity.

Based on the scale and type of activities of sports facilities and professional sports clubs, appropriate fee levels shall be established to encourage the development of sports activities.

e) Library fees are revenues to offset part or all of the necessary costs for library operations when providing services and benefits serving readers with library resources and to offset the costs of the fee collection activity.

- Based on the conditions and methods of providing services to readers, different fee levels shall be set for each category of users.

- Library fees shall be waived or reduced for children, persons entitled to preferential cultural policies, persons with disabilities, and elderly persons in accordance with the provisions of the law.

- For other services such as translation, photocopying of documents, utilization of domestic and international library information networks, compilation of thematic bibliographies, provision of processed information products according to reader requests, and transportation of documents directly to readers or through postal services, service charges shall be implemented.

g) The fee for reviewing environmental impact assessment reports is a revenue to offset part or all of the costs incurred in conducting the review of environmental impact assessment reports and to offset the costs of the fee collection activity.

Based on specific local conditions, appropriate fee levels shall be established in accordance with the scale of the project, the specialty of the project, or the complexity of the review work.

h) The fee for reviewing rehabilitation plans and additional rehabilitation plans (revised and supplemented) is a revenue to offset part or all of the costs incurred in conducting the review of rehabilitation plans and revised and supplemented rehabilitation plans and to offset the costs of the fee collection activity.

i) The fee for reviewing land use right certification application files is a charge for the review work of application files and the necessary and sufficient conditions to ensure the issuance of land use right certificates, ownership certificates of houses and assets attached to the land (including issuance, reissuance, replacement of certificates, and registration of changes in existing certificates) in accordance with the provisions of the law.

Based on the size of the land plot, the complexity of each type of file, the purpose of land use, and specific local conditions, appropriate fee levels shall be established for each case.

k) The fee for reviewing groundwater exploration and evaluation projects, exploitation and utilization of underground water, surface water, and seawater, and discharge of wastewater into water sources and hydraulic works is a revenue to offset part or all of the costs incurred in conducting the review of groundwater exploration and evaluation projects, exploitation and utilization of underground water, surface water, and seawater, discharge of wastewater into water sources and hydraulic works and to offset the costs of the fee collection activity.

l) The fee for reviewing drilling water well operation files and conditions is a revenue to offset part or all of the costs incurred in conducting the review of drilling water well operation files and conditions and to offset the costs of the fee collection activity.

The fee for exploiting and utilizing land-related documents is a charge for individuals who need to exploit and utilize land-related documents managed by competent state agencies (such as land administration offices, People's Committees at commune, ward, town, district, and county levels) to offset the costs of management and service for the exploitation and utilization of land-related documents and to offset the costs of the fee collection activity. The fee for exploiting and utilizing land-related documents includes land use planning maps, current land use status maps, thematic maps, and cadastral maps.

n) The fee for providing information on secured transactions using land use rights and assets attached to the land (the fee for providing information on security measures using land use rights and assets attached to the land) is a charge for individuals requesting information on secured transactions using land use rights and assets attached to the land from competent state agencies to offset the costs of implementing the work and services of providing information on secured transactions using land use rights and assets attached to the land and to offset the costs of the fee collection activity.

o) The registration fee for secured transactions (registration fee for security measures) is a charge for registering secured transactions using land use rights and assets attached to the land at competent state agencies to offset the costs of implementing the work and services of registering secured transactions using land use rights and assets attached to the land and to offset the costs of the fee collection activity. Based on specific local conditions, appropriate fee levels shall be established according to the registration files, registration cases, land plots, or land use right certificates, house ownership certificates, and other assets attached to the land.

2. Regarding various registration fees

a) The registration fee for residence is a charge for individuals registering their residence with the registration and management agency in accordance with the law on residence.

- The registration fee for residence includes: Permanent residence registration, temporary residence registration for households or individuals without issuance of household registration books or temporary residence certificates; issuance of new, replacement, or exchange of household registration books; issuance of temporary residence certificates for households or individuals; adjustment of changes in household registration books or temporary residence certificates; extension of temporary residence.

- Based on the actual conditions of the locality, appropriate registration fee levels shall be established, ensuring the following principle: The registration fee level for residence registration in central city districts or inner-city wards of cities is higher than that for other areas.

b) The fee for issuing identity cards is a charge for individuals issued identity cards by the police.

- The fee for issuing identity cards includes: First-time issuance, reissuance, and exchange of identity cards (excluding the cost of photographs for the individual receiving the identity card).

- In accordance with the actual conditions of the locality to stipulate appropriate fee levels, but must ensure the following principle: The collection level for issuing identity cards in districts of centrally-administered cities, or inner-city wards of provincial cities shall be higher than the collection level in other areas.

c) Registration fees are charges levied on individuals who have their civil status matters resolved by state agencies in accordance with the law, excluding the issuance of copies of civil status records (fees for accessing and using information in the civil status database as prescribed in Circular No. 281/2016/TT-BTC dated November 14, 2016 of the Ministry of Finance).

- Registration fees for civil status registration at People's Committees of communes, wards, and towns include: Birth registration (including late birth registration, re-registration of birth, registration of birth for persons already having personal files and papers); death registration (including late death registration, re-registration of death); marriage registration (re-marriage registration); acknowledgment of parentage; correction and amendment of civil status for persons under 14 years old residing within the country; supplementary civil status for Vietnamese citizens residing within the country; issuance of marriage status certificates; recording other civil status matters in the Civil Status Book; other civil status registrations.

- Registration fees for civil status registration at People's Committees of counties, districts, towns, and provincial cities, centrally-administered cities include: Birth registration (including timely and untimely birth registration, re-registration of birth, registration of birth for persons already having personal files and papers); death registration (including timely and untimely death registration, re-registration of death); marriage registration (new marriage registration, re-marriage registration); guardianship, termination of guardianship; acknowledgment of parentage; correction and amendment of civil status for persons aged 14 and above residing within the country; determination of nationality; correction, amendment, and supplementation of civil status involving foreign elements; recording civil status matters of Vietnamese citizens resolved by competent authorities of foreign countries in the Civil Status Book; other civil status registrations.

- The level of collection of registration fees shall be determined based on the actual conditions of the locality to establish appropriate levels.

- Exemption from civil status registration fees as provided for in Clause 1, Article 11 of the Civil Status Law.

d) Work permit fees for foreigners working in Vietnam are charges levied when state agencies issue work permits to foreigners working in enterprises, agencies, and organizations operating within the territory of Vietnam (including reissue).

đ) Land use right certificate issuance fees, house ownership certificate issuance fees, and attached property certificate issuance fees are charges that organizations, households, and individuals must pay when state agencies issue land use right certificates, house ownership certificates, and attached property certificates.

Land use right certificate issuance fees, house ownership certificate issuance fees, and attached property certificate issuance fees include: Issuance of land use right certificates, house ownership certificates, and attached property certificates; certification of land registration changes; extraction of cadastral maps; documents; cadastral file data.

Based on specific local conditions and socio-economic development policies of the locality to stipulate appropriate fee levels, ensuring the principle: The collection level for households and individuals in districts of centrally-administered cities, inner-city wards of provincial cities, or towns directly under provinces shall be higher than the collection level in other areas; the collection level for organizations shall be higher than the collection level for households and individuals.

e) Construction permit fees are charges levied when state agencies issue construction permits in accordance with the law.

g) Business registration fees are charges levied when state agencies issue business registration certificates, cooperative registration certificates, and inter-cooperative registration certificates (including branch registration certificates, representative office registration certificates, and business location registration certificates of cooperatives and inter-cooperatives).

3. For fees and charges within the authority of the Government: Where the Government's Decrees delegate the Provincial People's Councils to decide on specific contents regarding fees and charges, the Provincial People's Councils shall promulgate documents in accordance with the provisions of such Decrees.

Article 6. On Fee and Charge Exemptions and Reductions

1. The Provincial People's Council decides specifically on the subjects eligible for exemptions and reductions; the reduction levels for fees and charges within its authority to ensure compliance with Clause 1 of Article 10 of the Law on Fees and Charges.

2. Decisions on fee and charge exemptions and reductions shall be based on:

a) Provisions in specialized laws and detailed regulations and guiding documents implementing laws related to fee and charge exemptions and reductions.

b) Policies and guidelines of the Party and State during each period concerning relevant policies on fee and charge exemptions and reductions.

c) Economic and social conditions of the locality where the service provision activities generating fees and charges take place.

Article 7. On Collection, Submission, Management, and Utilization of Fee and Charge Revenue

1. The ratio for retaining, managing, and utilizing fee revenue shall be implemented according to the provisions of Articles 4 and 5 of Decree No. 120/2016/ND-CP dated August 23, 2016, of the Government detailing and guiding the implementation of certain articles of the Law on Fees and Charges.

2. For fees, the Provincial People's Council decides on the percentage to retain for the organization collecting fees to cover costs of providing fee collection services, with the remainder (if any) submitted to the state budget.

3. For charges, the organization collecting charges shall submit 100% of the collected charge revenue to the state budget.

Article 8. Implementation organization

1. For items of fees and charges listed in the attached List under the Law on Fees and Charges within the authority of the Provincial People's Council, when promulgating such items, it must ensure:

a) Careful study of actual conditions to issue fee and charge collection documents appropriately; not issuing documents for fees and charges listed in the List of Fees and Charges that are deemed unnecessary and lack the necessary conditions for collection.

b) Not issuing documents for detailed environmental protection plan review fee; aircraft security transaction information provision fee; ship security transaction information provision fee; movable property security transaction information provision fee, except for aircraft and ships. The determination of collection rates and methods for these fees shall be carried out according to the provisions of relevant specialized laws.

2. The decision on the collection of fees and charges; scope, subjects of collection, subjects eligible for exemptions and reductions; collection rates, submission, management, and utilization methods for the fees and charges mentioned in Articles 2 and 3 of this Circular shall be decided by the Provincial People's Council in accordance with local conditions, but should refer to other localities to ensure consistency among localities and fairness, transparency, and equality in citizens' rights and obligations.

3. For provinces and centrally-administered cities permitted by the National Assembly to pilot special mechanisms and policies on fees and charges, the Provincial People's Council shall base its decisions on the provisions of the Law on Fees and Charges, the Resolution of the National Assembly on piloting special mechanisms and policies, and the economic and social conditions of the locality.

4. Fees transferred to be implemented under the pricing mechanism set by the State according to Appendix 2 attached to the Law on Fees and Charges shall be implemented according to the Law on Pricing; Decree No. 177/2013/ND-CP dated November 14, 2013, of the Government detailing and guiding the implementation of certain articles of the Law on Pricing; Decree No. 149/2016/ND-CP dated November 11, 2016, of the Government amending and supplementing certain articles of Decree No. 177/2013/ND-CP, and related guiding legal documents.

Article 9. Effective Date

1. This Circular takes effect from January 13, 2020.

2. This Circular replaces Circular No. 250/2016/TT-BTC dated November 11, 2016, of the Minister of Finance guiding fees and charges within the authority of the Provincial People's Council; Circular No. 96/2017/TT-BTC dated September 27, 2017, amending and supplementing Circular No. 250/2016/TT-BTC dated November 11, 2016, of the Minister of Finance.

3. Other contents related to the collection and submission of fees and charges not guided by this Circular shall be implemented according to the Law on Fees and Charges, Decree No. 120/2016/ND-CP dated August 23, 2016, of the Government detailing and guiding the implementation of certain articles of the Law on Fees and Charges, Circular No. 156/2013/TT-BTC dated November 6, 2013, of 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, and Circular No. 303/2016/TT-BTC dated November 15, 2016, of the Minister of Finance guiding the printing, issuance, management, and use of various types of receipts for fee and charge revenues belonging to the state budget.

4. During the implementation process, if the legal normative documents cited in this Circular are amended, supplemented, or replaced, they shall be implemented according to the new legal normative documents.

5. Organizations and individuals subject to fee and charge payments and related agencies are responsible for implementing this Circular. During the implementation process, if there are difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for consideration and guidance.

Place of Receipt:

- Central Party Office;

- General Secretary's Office;

- National Assembly's Office;

- President's Office;

- Supreme People's Procuracy;

- Supreme People's Court;

- State Audit Agency;

- Ministries, agencies equivalent to ministries, and government agencies;

- Central Commission for Party Affairs;

- Central Agencies of Mass Organizations;

- Provincial People's Councils, People's Committees, Departments of Finance, Tax Services, State Treasuries of provinces and centrally-administered cities.

- Official Gazette;

- Government Electronic Portal;

- Ministry of Justice's Legal Documents Inspection Department;

- Units under the Ministry of Finance;

- Ministry of Finance’s Electronic Information Portal;

- To be filed: VT, CST (CST5).

DEPUTY MINISTER
DEPUTY MINISTER

(Signed)

Vu Thi Mai

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관계도

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85/2019/TT-BTC

Circular No. 85/2019/TT-BTC guiding fees and charges under the decision-making authority of the People's Councils of provinces and centrally governed cities.

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2022/NQ-HĐND Nghị quyết số 07 /2022/NQ-HĐND Sửa đổi, bổ sung một số điều của Nghị quyết số 46/2017/NQ-HĐND ngày 09 tháng 12 năm 2017 của Hội đồng nhân dân tỉnh Bà Rịa - Vũng TàuQuy định mức thu, nộp, quản lý và sử dụng phí tham quan danh lam thắng cảnh V 시스템에 없음

2020/NQ-HĐND Nghị quyết số 06 /2020/NQ-HĐND Quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí thẩm định cấp giấy chứng nhận đủ điều kiện kinh doanh hoạt động thể thao, câu lạc bộ thể thao chuyên nghiệp trên địa bàn tỉnh An Giang 시스템에 없음

25/2025/NQ-HĐND Nghị quyết số 25/2025/NQ-HĐND Quy định mức thu phí không đồng trong thực hiện dịch vụ công trực tuyến trên địa bàn tỉnh Quảng Ngãi 시스템에 없음

2023/NQ-HĐND Nghị quyết số 06 /2023/NQ-HĐND Bãi bỏ một số nội dung các nghị quyết của Hội đồng nhân dân tỉnh Bạc Liêu về việc ban hành danh mục, mức thu, miễn, giảm, quản lý và sử dụng phí, lệ phí trên địa bàn tỉnh Bạc Liêu 시스템에 없음

01/2026/NQ-HĐND Nghị quyết số 01/2026/NQ-HĐND Quy định mức thu phí sử dụng công trình kết cấu hạ tầng, công trình dịch vụ, tiện ích công cộng trong khu vực cửa khẩu cảng biển Hải Phòng đối với mặt hàng lỏng (xăng, dầu, khí) 시스템에 없음

03/2026/NQ-HĐND Nghị quyết số 03/2026/NQ-HĐND Quy định mức thu, chể độ thu, nộp và quản lý lệ phí đăng ký kinh doanh trên địa bàn tỉnh Khánh Hòa 시스템에 없음

02/2026/NQ-HĐND Nghị quyết số 02/2026/NQ-HĐND Quy định mức thu 0 đồng đối với phí, lệ phí thuộc thẩm quyền quyết định của Hội đồng nhân dân tỉnh khi thực hiện dịch vụ công trực tuyến trên địa bàn tỉnh An Giang 시스템에 없음

213/2022/NQ-HĐND Nghị quyết số 213/2022/NQ-HĐND. Sửa đổi, bổ sung một số điều của Nghị quyết số 292/2020/NQ-HĐND ngày 20 tháng 7 năm 2020 của HĐND tỉnh quy định mức thu, miễn giảm, ché dộ thu, nộp, quản lý và sử dụng cá khoản phí, lệ phí thuộc thẩm quyền quyết định c 시스템에 없음

대체 2

250/2016/TT-BTC Thông tư số 250/2016/TT-BTC Hướng dẫn về phí và lệ phí thuộc thẩm quyền quyết định của Hội đồng nhân dân tỉnh, thành phố trực thuộc Trung ương 발효 중 96/2017/TT-BTC Thông tư số 96/2017/TT-BTC Sửa đổi, bổ sung Thông tư số 250/2016/TT-BTC ngày 11 tháng 11 năm 2016 hướng dẫn về phí và lệ phí thuộc thẩm quyền quyết định của Hội đồng nhân dân tỉnh, thành phố trực thuộc Trung ương 발효 중

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Tiếng Việt Thông tư số 85/2019/TT-BTC Hướng dẫn về phí và lệ phí thuộc thẩm quyền quyết định của Hội đồng nhân dân tỉnh, thành phố trực thuộc Trung ương 한국어 시행령 제 85/2019/TT-BTC은 지방인민회의가 결정하는 수수료 및 부과금에 대한 지침을 안내한다. 中文通知2019年第85号关于省、直辖市人民代表大会决定的费用和收费的指导

Circular No. 85/2019/TT-BTC guiding fees and charges under the decision-making authority of the People's Councils of provinces and centrally governed cities.

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