Circular No. 97/2006/TT-BTC guiding fees and charges within the decision-making authority of the People's Councils of provinces and centrally governed cities.

CIRCULAR

Guidelines on fees and charges within the decision-making authority of

Provincial People's Council

_______________________

Pursuant to the Ordinance on Fees and Charges dated August 28, 2001;

Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government amending and supplementing certain articles of Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges;

The Ministry of Finance guides the determination of the level of collection and the regime of collection, payment, management, and use for fees and charges within the authority of decision-making of provincial-level People's Councils (hereinafter referred to collectively as provincial level), as follows:

I. FEES WITHIN THE AUTHORITY OF DECISION-MAKING OF PROVINCIAL PEOPLE'S COUNCILS PROVINCE

According to Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government amending and supplementing certain articles of Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges (hereinafter referred to as Decree No. 24/2006/NĐ-CP), the provincial People's Council decides on the following fees:

1. Construction fee;

2. Surveying and mapping fee for land administration;

3. Land use right certification examination fee;

4. Market fee;

5. Tendering and auction fee (for fees collected by local authorities);

6. Tender result examination fee (for activities conducted by local authorities);

7. Road usage fee (for roads under local management);

8. Bridge passage fee (for bridges under local management);

9. Ferry fee;

10. Ferryboat passage fee (for ferryboats under local management);

11. Fishery port usage fee;

12. Street, wharf, parking lot, water surface usage fee;

13. Land data exploitation and utilization fee;

14. Library fee (for libraries under local management);

15. Security and public order fee;

16. Industrial explosive permit examination fee (for activities conducted by local authorities);

17. Vehicle parking fee (for bicycles, motorcycles, cars);

18. Scenic spot tour fee (for scenic spots under local management);

19. Historical relic tour fee (for historical relics under local management);

20. Cultural site tour fee (for cultural sites under local management);

21. Examination and recruitment fee (for educational institutions under local management);

22. Environmental impact assessment report examination fee (for activities conducted by local authorities);

23. Sanitation fee;

24. Disaster prevention and control fee;

25. Underground water exploration, exploitation, utilization, discharge into water sources, hydraulic works report examination fee (for activities conducted by local authorities);

26. Underground water reserve evaluation report examination fee (for activities conducted by local authorities);

27. Underground water drilling operation file examination fee (for activities conducted by local authorities);

28. Seedling selection and recognition fee (for activities conducted by local authorities).

II. CHARGES WITHIN THE AUTHORITY OF DECISION-MAKING OF PROVINCIAL PEOPLE'S COUNCILS ……, day…… month …… year ……

According to Decree No. 24/2006/NĐ-CP, the provincial People's Council decides on the following charges:

1. Household registration, residence permit, identity card issuance charge (for household registration, residence permit, and identity card issuance activities conducted by local authorities);

2. Foreign labor permit issuance charge for foreigners working in Vietnam;

3. Land administration charge;

4. Construction permit issuance charge;

5. House number plate issuance charge;

6. Business registration certificate issuance charge, information provision on business registration for:

a) Individual business households;

b) Private enterprises;

c) Limited liability companies;

d) Joint stock companies;

đ) Partnership companies;

e) State-owned enterprises;

g) Cooperatives, cooperative federations;

i) Private, self-established, semi-public educational and training institutions; private healthcare facilities; cultural information centers.

7. Power operation permit issuance charge (for permit issuance activities conducted by local authorities);

8. Underground water exploration, exploitation, utilization permit issuance charge (for permit issuance activities conducted by local authorities);

9. Surface water exploitation permit issuance charge (for permit issuance activities conducted by local authorities);

10. Water discharge into water source permit issuance charge (for permit issuance activities conducted by local authorities);

11. Water discharge into hydraulic works permit issuance charge (for permit issuance activities conducted by local authorities).

III. DETERMINATION OF COLLECTION LEVEL AND MANAGEMENT, USE OF COLLECTED FEES AND CHARGES

According to Clause 2 and Clause 3, Article 1 of Decree No. 24/2006/NĐ-CP, the provincial People's Council shall stipulate for fees and charges delegated, including the determination of collection levels, collection, payment, management, and use regimes for each specific fee and charge. This stipulation is based on the following general principles:

1. Regarding the collection level: Ensuring the principle of determining the collection level of fees and charges as prescribed in Article 8 of Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges (hereinafter referred to as Decree No. 57/2002/NĐ-CP); Clause 4, Article 1 of Decree No. 24/2006/NĐ-CP and guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws and regulations on fees and charges; Circular No. 45/2006/TT-BTC dated May 25, 2006 of the Ministry of Finance amending and supplementing Circular No. 63/2002/TT-BTC.

2. Regarding management and use of collected fees and charges: Ensuring the principles stipulated in Articles 11, 12, 13, and 17 of Decree No. 57/2002/NĐ-CP; Clause 5, Article 1 of Decree No. 24/2006/NĐ-CP and guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws and regulations on fees and charges; Circular No. 45/2006/TT-BTC dated May 25, 2006 of the Ministry of Finance amending and supplementing Circular No. 63/2002/TT-BTC.

3. For provincial fees and charges of significant importance with large revenue, specific collection levels may be stipulated, such as bridge and road usage fees under provincial management, construction fees... The determination of fee rates for each item of fees delegated to the People's Councils of provinces must ensure compliance with the procedures stipulated in Article 11 of the Ordinance on Fees and Charges, whereby the Provincial People's Committees shall submit to the same-level People's Councils for decision. To ensure timely issuance and appropriateness to the operations of the provincial People's Councils, the Ministry of Finance will provide specific guidelines for localities to apply, as follows:

a) The Provincial People's Committee shall submit to the same-level People's Council for decision on the framework of fee collection rates or maximum fee rates applicable uniformly throughout the province for each item of fees and charges. Based on the framework of fee collection rates or maximum fee rates decided by the provincial People's Council, the Provincial People's Committee will specify the actual collection rates suitable to the conditions and circumstances of each locality where fees and charges need to be collected.

b) For certain items of fees and charges that have been regulated in documents issued by the Government or the Ministry of Finance, such as road usage fees, bridge tolls, ferry fees, examination fees, admission fees (enrollment fees), auction fees... the collection rates shall be applied according to the provisions in those documents until new guidance for replacement, amendment, or supplementation is issued.

c) In cases where the collection rate of any item of fees or charges does not match the actual conditions at the locality, the Provincial People's Committee shall exchange views with the Ministry of Finance in writing before submitting to the provincial People's Council for decision.

4. Regarding other items of charges and fees (other than those mentioned in point b, Clause 3, Section herein), depending on the specific conditions and situations of the locality where the collection of fees and charges takes place, attention should be paid to the following points regarding the content and collection rates:

a) For items of fees:

a.1. Construction Fee:

- The construction fee is a charge levied on the project investor for the purpose of supporting investment in building and improving public infrastructure within the area where the construction project is located.

- The construction fee rate may be calculated as a percentage (%) of the construction cost of the project (excluding equipment costs), depending on the type of construction project (residential buildings or production and business facilities) and the residential area, different rates will be applied accordingly. The rate for residential construction projects is lower than that for production and business construction projects. The maximum rate is 0.5% for Class A projects, not exceeding 1% for Class B projects, and not exceeding 2% for Class C projects; for individual residential buildings, the rate can be calculated based on the construction area, but not exceeding 35,000 VND/m², applied progressively decreasing according to the house grade (the rate for Grade IV houses is lower than Grade III, Grade III is lower than Grade II...) and the rate for rural residential areas is lower than urban residential areas.

a.2. Surveying and Mapping Fee:

- The surveying and mapping fee is a charge levied on organizations, individuals, and households granted land use rights or lease rights by competent state authorities, or permitted to change land use purposes, to support additional costs for surveying and mapping in areas without coordinate-based land maps.

- The rate: Based on the steps of work, requirements for surveying and mapping, and depending on the size and location of the land granted, leased, or permitted to change land use purposes, the maximum surveying and mapping fee rate does not exceed 1,000 VND/m².

a.3. Land Use Right Certification Review Fee:

- The land use right certification review fee is a charge levied on applicants who submit applications for land use rights certification as required or needed to be reviewed according to regulations, to offset the costs of reviewing application files and the necessary and sufficient conditions for competent state authorities to grant land use rights or lease rights, such as current land use status, planning and land use plans, living and production conditions... The land use right certification review fee applies to both cases of transferring ownership of attached houses along with land use rights.

- The rate: Depending on the area of land use rights granted, the complexity of each type of land use rights certification application, such as new certification or re-certification, and the different purposes of land use (for housing, production, or business) and specific conditions of the locality, different rates will be applied appropriately, ensuring that the highest rate for land used for housing is lower than that for production and business purposes, with the maximum rate not exceeding 5,000,000 VND/application.

a.4. Market Fee:

- The market fee is a charge levied on traders using sales space in markets to offset the costs of market investment and management by the management board, management group, or enterprise managing the market. For markets where the management board, management group, or enterprise managing the market collects rent or usage fees for business locations in the market according to contracts for the use or rental of business locations, the market fee is the rent or usage fee for business locations in the market (traders in the market only need to pay one of these two fees: market fee or rent/usage fee for business locations).

- The rate: Depending on the scale of the market, the nature of the activities of each type of market, the sales area of traders in the market, and the specific conditions of the locality, different rates will be applied appropriately, such as:

+ For markets with fixed shops or stalls operated regularly in the market, the fee rate can be set monthly, but not exceeding 200,000 VND/m²/month;

+ For markets with traders operating irregularly or non-fixedly in the market, the fee rate can be calculated per person bringing goods to sell or per quantity of goods entering the market. The maximum rate does not exceed 8,000 VND/person/day. If calculated based on the quantity of goods entering the market, depending on the nature and value of the goods entering the market, the rate can be calculated per kg, head... or per load capacity of the vehicle transporting goods entering the market, but not exceeding 100,000 VND/load or batch of goods entering the market.

+ For markets that are invested in and constructed with non-state budget funds or non-repayable aid, higher rates may be applied, but not exceeding twice the rate prescribed herein.

a.5. Bid evaluation fee:

- The bid evaluation fee is the revenue collected by the authority responsible for evaluating the bidding results in accordance with the laws on bidding. The project investor or project owner (the tenderer) shall be responsible for paying the bid evaluation fee to the authority responsible for evaluating the bidding results.

- The bid evaluation fee does not apply to cases where the head of the unit directly approves the bidding results based on the report of the relevant assisting department within the unit; and cases where the Management Board of the State-Owned Enterprise (established by the Prime Minister) approves the bidding results based on the report of the relevant assisting department within the State-Owned Enterprise.

- Rate: The bid evaluation fee is included in other project costs or calculated into the value of purchased goods at a rate determined according to the following principle: not exceeding 0.05% of the value of a bidding package and the amount of fees collected shall not exceed thirty million VND per bidding package.

a.6. Ferry crossing fee:

- The ferry crossing fee is the revenue collected by the ferry operator or passenger terminal (where the terminal is invested in and constructed, and managed by a person) from those renting ferries to transport passengers and goods across rivers, canals, or along rivers, canals, lakes, or docking at passenger ships to pick up or drop off passengers while the ship is in operation. This fee is used to cover the cost of operating the ferry and managing the passenger terminal (if applicable).

- Fee rate: Depending on the type of ferry (propelled by oars, sails, tow ropes, or engines), the nature of the activity being a cross-river ferry, a long-distance ferry, or a ferry service, the distance covered by the ferry, and the specific conditions of the locality, different rates will be applied appropriately, such as:

+ For cross-river ferries: The maximum fee for passengers shall not exceed five thousand VND per person; for passengers carrying bicycles or motorcycles, additional fees may be charged but not exceeding five thousand VND per vehicle; for goods transported by ferry, only goods weighing fifty kilograms or more (less than fifty kilograms are treated as bicycles or motorcycles accompanying passengers) are subject to fees, with the rate depending on the weight of the goods transported, but not exceeding five thousand VND per fifty kilograms. In the case of bulky goods, the rate may be higher, but not exceeding twice the rate for ordinary goods.

+ For long-distance ferries: The fare is agreed upon between the passenger or cargo owner and the ferry operator or passenger terminal based on specific conditions and circumstances, but not exceeding five thousand VND per kilometer per person or per fifty kilograms of cargo.

+ For ferry services: The maximum fee shall not exceed ten thousand VND per person.

a.7. Port usage fee:

- The port usage fee is the revenue collected to offset part or all of the management, investment, and utilization costs of the fishing port by organizations and individuals using goods and vessels at the fishing port.

- Rate: Depending on the scale of construction and development of the port, the conditions for receiving vessels and goods at the port, appropriate rates are set, such as:

+ For fishing vessels entering and leaving the port, the maximum fee for one entry and exit is as follows:

* With power from 6 to 12 HP: Not exceeding five thousand VND.

* With power from 13 to 30 HP: Not exceeding ten thousand VND.

* With power from 31 to 90 HP: Not exceeding twenty thousand VND.

* With power from 91 to 200 HP: Not exceeding thirty thousand VND.

* With power over 200 HP: Not exceeding fifty thousand VND.

+ For transportation vessels entering and leaving the port, the maximum fee for one entry and exit is as follows:

* With a load capacity under five tons: Not exceeding ten thousand VND.

* With a load capacity from five to ten tons: Not exceeding twenty thousand VND.

* With a load capacity over ten to one hundred tons: Not exceeding fifty thousand VND.

* With a load capacity over one hundred tons: Not exceeding eighty thousand VND.

+ For transportation vehicles entering and leaving the port, the maximum fee for one entry and exit is as follows:

* Motorcycles, tricycles, three-wheeled cargo vehicles: Not exceeding one thousand VND.

* Vehicles with a load capacity under one ton: Not exceeding five thousand VND.

* Vehicles with a load capacity from one to two point five tons: Not exceeding ten thousand VND.

* Vehicles with a load capacity over two point five to five tons: Not exceeding fifteen thousand VND.

* Vehicles with a load capacity over five to ten tons: Not exceeding twenty thousand VND.

* Vehicles with a load capacity over ten tons: Not exceeding twenty-five thousand VND.

+ For goods passing through the port, the maximum fee is as follows:

* Aquatic products, seafood, live animals: Not exceeding ten thousand VND per ton.

* Goods in containers: Not exceeding thirty-five thousand VND per container.

* Other types of goods: Not exceeding four thousand VND per ton.

- If it is necessary to specify a different unit of measurement, this will depend on the characteristics and features of each type of goods and vessel, and will be converted accordingly.

- Reduce port usage fees for vessels requiring port use, paying monthly, quarterly, or annually compared to the fee charged per entry and exit from the port.

a.8. Roadside, wharf, parking lot, water surface usage fees:

- Roadside, wharf, parking lot, water surface usage fees are charges levied on entities permitted to use road sides, wharfs, parking lots, water surfaces (lakes, ponds, rivers, canals, streams...) for purposes of travel, living, production, business operations, in accordance with planning, plans, and state regulations on the management and use of road sides, wharfs, parking lots, water surfaces.

- Fee collection levels: Depending on the specific circumstances of each locality regarding the management and use of road sides, wharfs, parking lots, water surfaces, appropriate collection levels shall be established, such as:

+ For temporarily parking or leaving motor vehicles at permitted roadside areas according to land use planning, road traffic, and urban planning, the fee shall not exceed 5,000 VND per vehicle per temporary stop and not more than 100,000 VND per vehicle per month.

+ For using wharfs, parking lots, water surfaces (excluding cases where the State grants land use rights and leases land), the maximum annual fee shall equal the rental price for land or water surface set by the People's Committee of provinces or centrally-administered cities within the government's pricing framework or not more than 3% of the revenue earned from production and business activities conducted by organizations or individuals permitted to use wharfs, parking lots, water surfaces for production and business purposes.

a.9. Land data exploitation and usage fees:

- Land data exploitation and usage fees are charges levied on individuals requiring access to land-related data managed by competent state agencies (such as land administration offices, People's Committees of communes, wards, districts, counties...) to cover the costs of managing and serving the exploitation and usage of land data.

- The maximum fee level shall not exceed 200,000 VND per file or document (excluding printing and photocopying costs).

a.10. Library fees:

- Library fees are charges aimed at covering necessary expenses for library operations when providing services using library resources to readers.

- Fee levels: Depending on specific conditions, operational methods, and service provision modes, different fee levels will be applied appropriately. In principle, library fees include:

+ Membership card fees for borrowing and reading materials, with a maximum of 20,000 VND per card per year for adult readers.

+ Fees for using multimedia reading rooms, rare document reading rooms, and other special reading rooms (if available), with a maximum of five times the membership card fee.

+ Library fees for juvenile readers shall be capped at fifty percent of the fee applicable to adult readers.

For other service activities, such as translation, photocopying of documents, utilization of domestic and international library information networks, compilation of thematic bibliographies, provision of processed information products based on reader requests, transportation of materials directly or via postal services, are service prices agreed upon between the library and the requesting readers.

a.11. Security and public order fees:

- Security and public order fees are charges levied on organizations and households residing in localities, serving as one of the funding sources for the local security and public order fund, aimed at supporting additional activities to maintain security and public order in the locality by village police, neighborhood watch teams, patrol groups.

- Fee levels: Depending on specific conditions of each locality, such as the operation of neighborhood watch teams, patrol groups, scale, area of each ward, township, population density, income conditions of households, appropriate fee levels will be applied:

+ For households without production or business activities, the maximum fee shall not exceed 5,000 VND per household per month;

+ For households engaged in production or business activities, the maximum fee shall not exceed 20,000 VND per household per month;

+ For administrative units and public institutions, the maximum fee shall not exceed 50,000 VND per unit per month;

+ For production and business establishments, the maximum fee shall not exceed 100,000 VND per establishment per month.

a.12. Industrial Explosive Material Usage Permit Review Fees:

- Industrial Explosive Material Usage Permit Review Fees are charges collected by competent state authorities from entities requiring the use of industrial explosive materials to offset part or all of the costs associated with the review process for issuing permits to use such materials.

- Fee levels: Depending on specific conditions of each locality, appropriate fee levels will be established based on the scale, duration of use of industrial explosive materials, or complexity of the review process, with a maximum fee of 3,000,000 VND per review.

a.13. Bicycle, Motorcycle, Car Parking Fees:

- Bicycle, motorcycle, car parking fees are charges levied on owners of bicycles, motorcycles, and cars parked at public parking spots or lots in accordance with local planning and infrastructure regulations for transportation and urban development.

- Fee levels: Depending on the method of parking bicycle, motorcycle, and car services, corresponding fee levels will be applied appropriately, such as:

+ The daytime fee per use for bicycles shall not exceed 1,000 VND per use, for motorcycles not exceeding 2,000 VND per use, and for cars depending on the number of seats or weight, but not exceeding 10,000 VND per use; for special-class cities, the car parking fee may be higher, but not exceeding 20,000 VND per use.

+ Nighttime parking fees may be higher than daytime fees, but not exceeding twice the daytime fee. For parking throughout the day and night, the total fee for both periods shall not exceed the sum of the daytime and nighttime fees.

+ Monthly parking fees shall not exceed fifty times the daily fee.

+ For parking spots or lots at hospitals, schools, markets... where there is high demand for parking, lower fees should be applied compared to other locations.

For parking lots and points that provide conditions for parking high-quality vehicles with higher service requirements than usual parking conditions, and for parking lots at scenic spots, historical sites, cultural works where visitors often need to park for several hours, making the parking work more difficult than other places, a correction factor from 1 to 3 may be applied in cases of need.

a.14. Tourist fees for scenic spots, historical sites, and cultural works:

- Tourist fees for scenic spots, historical sites, and cultural works are charges aimed at compensating for part or all of the costs related to preservation, restoration, maintenance, and management of these scenic spots, historical sites, and cultural works.

- Fee levels: Depending on actual conditions, scale, and organizational forms of tourist activities at each scenic spot, historical site, and cultural work, different fee levels can be set appropriately, but must ensure the following principles:

+ The fee level shall be uniformly applied to both Vietnamese and foreign visitors.

+ For adults, the fee shall not exceed 20,000 VND per visit per person.

+ For children, the fee shall not exceed 10,000 VND per visit per person.

+ For scenic spots, historical sites, and cultural works recognized by UNESCO as World Heritage Sites, higher fees may be applied, but not exceeding twice the fee specified herein.

a.15. Fees for environmental impact assessment reports:

- Fees for environmental impact assessment reports are charges aimed at compensating for part or all of the costs associated with conducting environmental impact assessments and collecting fees.

- Fee levels: Depending on specific local conditions, appropriate fee levels can be set based on project scale, industry, or complexity of the assessment process, with a maximum fee not exceeding 5,000,000 VND per report. For supplementary environmental impact assessment reports, the fee shall not exceed 50% of the fee applicable to the main environmental impact assessment report.

a.16. Sanitation fees:

- Sanitation fees are charges aimed at compensating for part or all of the costs associated with waste collection, transportation, and treatment activities within the locality, such as costs for organizing waste collection, transportation, and treatment operations according to technical procedures prescribed by competent authorities (excluding costs for environmentally compliant waste treatment)...

- Fee levels can be differentiated based on various types of entities including individuals residing, households, administrative units, public institutions, production and business establishments within the area where waste collection and treatment activities are organized, as follows:

+ For individuals and households, the maximum fee shall not exceed 3,000 VND per person per month or 20,000 VND per household per month.

+ For small-scale businesses, schools, kindergartens, offices of enterprises, administrative and public institutions, the maximum fee shall not exceed 100,000 VND per unit per month.

+ For shops, hotels, restaurants engaged in food and beverage services, the fee level can vary depending on the scale of each entity, but shall not exceed 200,000 VND per shop per month or 160,000 VND per ton of waste.³ + For factories, hospitals, production facilities, markets, railway stations, bus terminals, the maximum fee shall not exceed 160,000 VND per ton of waste.

+ For construction projects, the fee can be calculated based on the amount of waste generated or as a percentage of the construction value, but shall not exceed 160,000 VND per ton of waste or 0.05% of the construction value.³ + For factories, hospitals, production facilities, markets, railway stations, bus terminals, the maximum fee shall not exceed 160,000 VND per ton of waste.

+ For hazardous waste (industrial, medical hazardous waste, etc.), strict regulations must be followed from waste collection to transportation and disposal. The Provincial People's Council shall specify appropriate fee levels for each specific case based on local conditions.³ a.17. Fees for disaster prevention and mitigation:

- Disaster prevention and mitigation fees are charges levied on production and business establishments and households (if necessary) within the locality to support local disaster prevention and mitigation efforts.

- Fee levels:

+ For production and business establishments: Depending on the nature of their operations, different fee levels can be applied appropriately, such as:

* No adverse impact on the environment, the maximum fee shall not exceed 100,000 VND per year.

* Adverse direct impact on the environment, such as resource extraction, mining, etc., the fee may be higher, but shall not exceed 1,000,000 VND per year.

+ For households, the maximum fee shall not exceed 5,000 VND per household per year.

a.18. Fees for reviewing groundwater exploration, exploitation, utilization plans; surface water exploitation, utilization; discharge of wastewater into water sources, hydraulic works:

- Fees for reviewing groundwater exploration, exploitation, utilization plans; surface water exploitation, utilization; discharge of wastewater into water sources, hydraulic works are charges aimed at compensating for part or all of the costs associated with conducting reviews of these plans and reports and collecting fees.

- Fee levels: Depending on specific local conditions, appropriate fee levels can be set, such as: * For design proposals for wells with daily flow rates below 200 m³/day-night: Not exceeding 200,000 VND per proposal.

* For exploration proposals with daily flow rates from 200 m³ to less than 500 m³/day-night: Not exceeding 550,000 VND per proposal, report.

* For exploration proposals with daily flow rates from 500 m³ to less than 1,000 m³/day-night: Not exceeding 1,300,000 VND per proposal, report.

/day night: Not exceeding VND 400,000 per project plan.

* For exploration proposals with daily flow rates from 1,000 m³ to less than 3,000 m³/day-night: Not exceeding 2,500,000 VND per proposal, report.³+ Reviewing proposals for surface water exploitation and utilization:

* For proposals for surface water exploitation and utilization for agricultural production with flow rates below 0.1 m³/second; or for power generation with capacity below 50 kW; or for other purposes with flow rates below 500 m³/day-night: Not exceeding 300,000 VND per proposal, report.³ up to less than 500 m³/day-night: Not exceeding 550,000 VND/project, report.

* For projects, reports on exploration with water flow from 500 m³ to less than 1,000 m³/day-night: Not exceeding 1,300,000 VND/project, report.

* For projects on exploration with water flow from 1,000 m³ to less than 3,000 m³/day-night: Not exceeding 2,500,000 VND/project, report.

+ Review projects, reports on exploitation and utilization of surface water:

* For projects, reports on exploitation and utilization of surface water for agricultural production with water flow rate below 0.1 m³/second; or for power generation with capacity below 50 kW; or for other purposes with water flow rate below 500 m³/day-night: Not exceeding 300,000 VND/project, report.

* For plans and reports on the exploitation and use of surface water for agricultural production with a flow rate from 0.1 m³ to less than 0.5 m³/day-night: Not exceeding 900,000 VND per plan or report.³ to less than 0.5 m³/day night: Not exceeding VND 1,800,000 per project plan, report.³ to less than 3,000 m³/day-night: Not exceeding 900,000 VND/project, report.

* For plans and reports on the exploitation and use of surface water for agricultural production with a flow rate from 0.5 m³ to less than 1 m³/day-night: Not exceeding 2,200,000 VND per plan or report.³ to less than 1 m³to under 20,000 m³ to less than 20,000 m³/day-night: Not exceeding 2,200,000 VND/project, report.

* For plans and reports on the exploitation and use of surface water for agricultural production with a flow rate from 1 m³ to less than 2 m³/day-night: Not exceeding 4,200,000 VND per plan or report.³ to less than 2 m³to under 50,000 m³ to less than 50,000 m³/day-night: Not exceeding 4,200,000 VND/project, report.

+ Review of plans and reports on discharging wastewater into water sources, hydraulic works:

* For plans and reports with a flow rate under 100 m³/day-night: Not exceeding 300,000 VND per plan or report.³/day-night: Not exceeding 300,000 VND/per project, report.

* For projects, reports with water flow from 100 m³ up to less than 500 m³/day-night: Not exceeding 900,000 VND/project, report.

* For plans and reports with a flow rate from 500 m³³ to less than 2,000 m³/day-night: Not exceeding 1,200,000 VND per plan or report.³/day-night: Not exceeding 2,200,000 VND/project, report.

* For projects, reports with water flow from 2,000 m³ to less than 5,000 cubic meters³/day-night: Not exceeding 4,200,000 VND/project, report.

* For plans and reports with a flow rate from 2,000 m³

+ In cases of reviewing extensions and supplements, the maximum fee shall be fifty percent (50%) of the fees stipulated above.

a.19. Fee for reviewing reports on the results of groundwater exploration and assessment:

* For exploration proposals with daily flow rates from 500 m³ to less than 1,000 m³/day-night: Not exceeding 1,300,000 VND per proposal, report.

- The fee for reviewing reports on the results of groundwater exploration and assessment is a charge to offset part or all of the costs incurred in conducting the review of such reports and collecting the fee.³+ For reports on the results of drilling exploration wells with a flow rate under 200 m³/day-night: Not exceeding 200,000 VND per report.

+ For reports on exploration results with water flow from 200 m³ up to less than 500 m³+ For reports on the results of exploration with a flow rate from 200 m³

to less than 500 m³/day-night: Not exceeding 700,000 VND per report.³ to less than 1,000 m³/day-night: Not exceeding 1,700,000 VND/report.

+ For reports on the results of exploration with a flow rate from 500 m³³ to less than 3,000 m³to less than 1,000 m³/day-night: Not exceeding 1,700,000 VND per report.

* For plans and reports with a flow rate from 2,000 m³

a.20. Fee for reviewing application documents, conditions for operating underground water drilling services:

a.20. Fee for reviewing application files and conditions for underground water drilling operations:

- The fee for reviewing application files and conditions for underground water drilling operations is a charge to offset part or all of the costs incurred in conducting the review of such files and conditions and collecting the fee.

- The level of charge depends on specific local conditions to determine appropriate levels, with the maximum charge not exceeding 700,000 VND per file. In cases of reviewing extensions and supplements, the maximum charge shall be fifty percent (50%) of the fees stipulated above. a.21. Fee for selection and recognition of mother trees, seed trees, forest nurseries, and seedling forests:

- The fee for selection and recognition of mother trees, seed trees, forest nurseries, and seedling forests is a charge to offset part or all of the costs incurred in conducting the selection and recognition of such trees and nurseries and collecting the fee.

* For exploration proposals with daily flow rates from 500 m³ to less than 1,000 m³/day-night: Not exceeding 1,300,000 VND per proposal, report.

+ For selection and recognition of mother trees and seed trees: The maximum charge does not exceed 2,000,000 VND per selection and recognition.

+ For selection and recognition of forest nurseries and seedling forests: The maximum charge does not exceed 5,000,000 VND per selection and recognition.

b) For various administrative fees:

b.1. Administrative fees for household registration, residence registration, and identity cards:

- The administrative fee for household registration is a charge levied on individuals who have their household registration matters resolved by competent state authorities according to the law. The maximum applicable charges for registering household registration at each management level are as follows:

+ The maximum charge applicable for registering household registration at the People's Committee of communes:

* Birth registration: Not exceeding 5,000 VND.

* Marriage registration: Not exceeding 20,000 VND.

* Death registration: Not exceeding 5,000 VND.

* Adoption: Not exceeding 20,000 VND.

* Acknowledgment of parentage: Not exceeding 10,000 VND.

* Change or correction of household registration for persons under 14 years old, supplementary registration: Not exceeding 10,000 VND.

* Issuance of copies of household registration documents from the household registration book: Not exceeding 2,000 VND per copy.

* Confirmation of household registration documents: Not exceeding 3,000 VND.

* Other household registration matters: Not exceeding 5,000 VND.

+ The maximum charge applicable for registering household registration at the People's Committee of districts:

* Reissuing original birth certificates: Not exceeding 10,000 VND.

* Issuance of copies of household registration documents from the household registration book: Not exceeding 3,000 VND per copy.

* Change or correction of household registration for persons aged 14 years or older, determination of nationality, determination of gender, supplementary registration, adjustment of household registration: Not exceeding 25,000 VND.

+ The maximum charge applicable for registering household registration at the Department of Justice, People's Committee of provinces and centrally governed cities:

* Birth registration: Not exceeding 50,000 VND.

* Marriage registration: Not exceeding 1,000,000 VND.

* Death registration: Not exceeding 50,000 VND.

* Adoption: Not exceeding 2,000,000 VND.

* Acknowledgment of illegitimate children: Not exceeding 1,000,000 VND.

* Issuance of copies of household registration documents from the original: Not exceeding 5,000 VND per copy.

* Confirmation of household registration documents: Not exceeding 10,000 VND.

* Other household registration matters: Not exceeding 50,000 VND.

Exemption from civil status fees for marriage registration and adoption registration for people belonging to ethnic groups in remote areas; exemption from civil status fees for birth registration for children of poor households.

Civil status fees for household registration are charges levied on individuals who carry out household registration and management with the police authority as prescribed by law. No civil status fees shall be collected in the following cases: father, mother, wife (or husband) of烈士牺牲军人，烈士未满18周岁的子女；残疾军人，残疾军人未满18周岁的子女；完成现役义务兵役或警察服役后返回并重新登记户籍的公民；根据民族委员会规定属于高山乡、镇的公民。对于直辖市的区或省辖市的内城街道进行户籍登记和管理的最高收费标准如下：

Registration to move into a household or a single person without issuing a family household book or a collective population certificate: Not exceeding 10,000 VND per registration.

Issuance, reissuance, or replacement of a family household book: Not exceeding 15,000 VND per registration. For special issuance or replacement of a family household book due to changes in administrative boundaries, street names, or house numbers by the state: Not exceeding 8,000 VND per issuance.

Issuance, reissuance, or replacement of a collective population certificate: Not exceeding 10,000 VND per registration. For special issuance or replacement of a collective population certificate due to changes in administrative boundaries, street names, or house numbers by the state: Not exceeding 5,000 VND per issuance.

Issuance, reissuance, or replacement of a temporary residence permit with a validity period for a household: Not exceeding 10,000 VND per issuance.

Extension of a temporary residence permit with a validity period: Not exceeding 3,000 VND per issuance.

Issuance, reissuance, or replacement of a temporary residence permit with a validity period for an individual: Not exceeding 5,000 VND per issuance.

Correction of changes in a family household book or a collective population certificate (no fee for corrections due to changes in administrative boundaries, street names, or house numbers by the state, or for deleting names from the household book): Not exceeding 5,000 VND per correction.

For household registration and management in mountainous, border, island communes and other areas, the maximum charge shall be 50% (fifty percent) of the maximum charge specified for household registration and management in districts of centrally-administered cities or inner-city wards of provincial cities.

Civil status fees for identity cards are charges levied on individuals when the police authority issues new, replaces, or reissues identity cards. No civil status fees shall be collected in the following cases: father, mother, wife (or husband) of烈士牺牲军人，烈士未满18周岁的子女；残疾军人，残疾军人未满18周岁的子女；根据民族委员会规定属于高山乡、镇的公民。对于直辖市的区或省辖市的内城街道发放身份证件的最高收费标准如下：

New issuance: Not exceeding 5,000 VND per issuance.

Reissuance or replacement: Not exceeding 6,000 VND per issuance.

For the issuance of identity cards in mountainous, border, island communes and other areas, the maximum charge shall be 50% (fifty percent) of the maximum charge specified for the issuance of identity cards in districts of centrally-administered cities or inner-city wards of provincial cities.

In cases where identity cards are issued using new technology as stipulated in Decision No. 446/QĐ-TTg dated May 11, 2004 of the Prime Minister regarding the approval of the project for production, issuance, and management of identity cards, it shall be carried out according to separate guidance documents of the Ministry of Finance and the Ministry of Public Security.

b.2. Fees for work permits for foreigners working in Vietnam:

The fee for work permits for foreigners working in Vietnam is a charge that employers must pay when applying for the issuance, extension, or reissuance of work permits for foreign workers employed in their enterprises, agencies, or organizations operating within the territory of Vietnam.

The maximum charge for each activity is as follows:

Issuance of a new work permit: Not exceeding 400,000 VND per permit.

Reissuance of a work permit: Not exceeding 300,000 VND per permit.

Extension of a work permit: Not exceeding 200,000 VND per permit.

b.3. Land administration fees:

Land administration fees are charges levied on organizations, households, or individuals when they obtain services related to land administration from competent state authorities or organizations authorized to handle such matters.

The amount of the fee: Depending on specific conditions of each locality and economic and social development policies of the region, the fee will be set appropriately, ensuring the following principles:

The maximum fee applicable to households and individuals in districts of centrally-administered cities; inner-city wards of provincial cities or directly governed towns, as follows:

Issuance of a land use right certificate: Not exceeding 25,000 VND per certificate.

Certification of land registration changes: Not exceeding 15,000 VND per certification.

Extracts from land administration maps, documents, and data from land administration files: Not exceeding 10,000 VND per extract.

Reissuance or replacement of a land use right certificate, confirmation of the legality of real estate documents: Not exceeding 20,000 VND per issuance or replacement.

The fee applicable to households and individuals in other areas: Maximum not exceeding 50% of the fee applicable to households and individuals in districts of centrally-administered cities; inner-city wards of provincial cities or directly governed towns.

The maximum fee applicable to organizations, as follows:

Issuance of a land use right certificate: Not exceeding 100,000 VND per certificate.

Certification of land registration changes: Not exceeding 20,000 VND per certification.

Extracts from land administration maps, documents, and data from land administration files: Not exceeding 20,000 VND per extract.

Reissuance or replacement of a land use right certificate, confirmation of the legality of real estate documents: Not exceeding 20,000 VND per issuance or replacement.

b.4. Construction permit fees:

Construction permit fees are charges levied on individuals applying for construction permits as prescribed by law.

- The maximum level of collection for each type of subject is as follows:

+ Permit to construct individual residential buildings (which fall under the category requiring a permit): Not exceeding 50,000 VND/per permit;

+ Permit to construct other projects: Not exceeding 100,000 VND/per permit.

+ In cases of extending construction permits: Not exceeding 10,000 VND/per extension.

b.5. Registration fee for house number plates:

- The registration fee for house number plates is a charge collected by state agencies authorized to issue house number plates (including houses on streets, alleys, and small lanes; apartments in apartment buildings). The owner of the house or their representative is responsible for paying the registration fee for house number plates. If the owner cannot be identified, the current user is responsible for paying the registration fee for house number plates.

- The principle for collecting the registration fee for house number plates is as follows:

+ New issuance: Not exceeding 30,000 VND/per house number plate.

+ Reissuance: Not exceeding 20,000 VND/per house number plate.

b.6. Registration fee for business registration certificates and provision of information on business registration:

- The registration fee for business registration certificates and provision of information on business registration applies to individual traders, private enterprises, limited liability companies, joint-stock companies, partnerships, state-owned enterprises, cooperatives, cooperative unions, private, self-funded, and semi-public educational institutions; private healthcare facilities, cultural and information establishments, when they obtain business registration certificates and information on business registration from competent state management authorities.

- The principle for collecting the registration fee for business registration certificates for each type of entity is as follows:

+ Individual traders: Not exceeding 30,000 VND/per issuance;

+ Cooperatives, private educational institutions, self-funded and semi-public educational institutions, private healthcare facilities, cultural and information establishments issued by district or county People's Committees; private enterprises, partnerships: Not exceeding 100,000 VND/per issuance;

+ Cooperatives, cooperative unions, private educational institutions, self-funded and semi-public educational institutions, private healthcare facilities, cultural and information establishments issued by provincial or centrally-administered city People's Committees; joint-stock companies, limited liability companies, state-owned enterprises: Not exceeding 200,000 VND/per issuance;

+ Certification of changes to business registration content; certification of operations for branches or representative offices of enterprises: Not exceeding 20,000 VND/per certification (or change);

+ Issuance of copies of business registration certificates, certificates of changes to business registration, or extracts of business registration content: Not exceeding 2,000 VND/per copy.

- The level of collection for fees for providing information on business registration: Not exceeding 10,000 VND/per provision. No fee is charged for providing information on business registration to state management agencies.

- Exemption from the registration fee for business registration certificates for joint-stock companies transitioning from state-owned enterprises to joint-stock companies.

b.7. Registration fee for electricity operation permits:

- The registration fee for electricity operation permits is a charge levied on organizations and individuals when they obtain electricity operation permits from competent state authorities according to the law.

- The level of collection for the registration fee for electricity operation permits (for consulting on planning, design, supervision, and other forms of consultation for power projects and works; management and operation of power plants; distribution and sale of electricity) issued by local state authorities does not exceed 700,000 VND/per permit.

b.8. Registration fee for permits for exploration, exploitation, and utilization of underground water:

- The registration fee for permits for exploration, exploitation, and utilization of underground water is a charge levied on individuals who obtain permits for exploration, exploitation, and utilization of underground water from competent state authorities according to the law.

- The maximum level of collection for the registration fee for permits for exploration, exploitation, and utilization of underground water does not exceed 100,000 VND/per permit. For extensions or adjustments to the content of the permit, the maximum level of collection does not exceed 50% (fifty percent) of the initial permit issuance fee.

b.9. Registration fee for permits for exploitation and utilization of surface water:

- The registration fee for permits for exploitation and utilization of surface water is a charge levied on individuals who obtain permits for exploitation and utilization of surface water from competent state authorities according to the law.

- The maximum level of collection for the registration fee for permits for exploitation and utilization of surface water does not exceed 100,000 VND/per permit. For extensions or adjustments to the content of the permit, the maximum level of collection does not exceed 50% (fifty percent) of the initial permit issuance fee.

b.10. Registration fee for permits for discharging wastewater into water sources:

- The registration fee for permits for discharging wastewater into water sources is a charge levied on individuals who obtain permits for discharging wastewater into water sources from competent state authorities according to the law.

- The maximum level of collection for the registration fee for permits for discharging wastewater into water sources does not exceed 100,000 VND/per permit. For extensions or adjustments to the content of the permit, the maximum level of collection does not exceed 50% (fifty percent) of the initial permit issuance fee.

b.11. Registration fee for permits for discharging wastewater into hydraulic structures:

- The registration fee for permits for discharging wastewater into hydraulic structures is a charge levied on individuals who obtain permits for discharging wastewater into hydraulic structures from competent state authorities according to the law.

- The maximum level of collection for the registration fee for permits for discharging wastewater into hydraulic structures does not exceed 100,000 VND/per permit. For extensions or adjustments to the content of the permit, the maximum level of collection does not exceed 50% (fifty percent) of the initial permit issuance fee.

IV. OTHER CONTENTS

1. The decision on collecting fees and charges; the scope and objects regulated by each fee and charge (including non-collecting objects, exempted and reduced fee and charge objects) set forth in this Circular shall be decided by the People's Council at provincial level to suit the conditions of each locality. As for agencies and units permitted to collect fees and charges, it shall be decided by the People's Committee at provincial level to suit the situation but must ensure compliance with Article 6 of the Ordinance on Fees and Charges and Article 4 of Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges.

2. Management and utilization of collected fees and charges:

a) For fees, it must be based on clearly determining whether such fee is a revenue item belonging to the state budget or not. If it belongs to the state budget, the People's Council at provincial level needs to decide the percentage to be retained for the fee collection unit (in cases where the fee collection unit is authorized to collect fees outside their regular functions or have not been guaranteed funding from the state budget for fee collection activities) to cover the costs of fee collection.

b) All collected charge revenues are revenue items belonging to the state budget. When deciding the collection rate, the People's Council at provincial level needs to decide the percentage to be retained for the charge collection agency (in cases of delegated charge collection) for each specific charge.

c) In cases where the People's Council at provincial level has not specified the portion of fees and charges to be retained for the fee and charge collection agencies and units, the People's Committee at provincial level may temporarily decide the percentage to be retained from the collected fees and charges for those agencies and units and must report to the People's Council at the nearest session.

3. Regarding fee collection receipts:

a) For charge and fee revenues belonging to the state budget, organizations and individuals collecting fees and charges must issue and provide payment receipts for the fee and charge payers according to the current regulations of the Ministry of Finance on the issuance, management, and use of tax stamps.

b) For fees not belonging to the state budget, organizations and individuals collecting fees must issue and provide invoices to the fee payers according to the current regulations of the Ministry of Finance on the issuance, management, and use of sales invoices.

c) In cases where organizations and individuals collecting fees and charges need to use self-printed invoices, fee collection receipts different from the standard receipt format or special receipts like pre-printed tickets with fee and charge amounts, they must submit a written request to the competent tax authority for resolution according to the prescribed regime.

V. IMPLEMENTATION

1. This Circular takes effect 15 days after its publication in the Official Gazette.

2. This Circular replaces and abolishes the following documents:

a) Circular No. 71/2003/TT-BTC dated July 30, 2003 of the Ministry of Finance guiding fees within the decision-making authority of the Provincial People's Councils;

b) Decision No. 01/2003/QĐ-BTC dated January 6, 2003 of the Minister of Finance regarding the determination of collection rates and management and utilization of fees for using the Ngoc Hai Fish Port, Do Son Town, Haiphong City;

c) Decision No. 212/2003/QĐ-BTC dated December 16, 2003 of the Minister of Finance regarding the determination of collection rates and management and utilization of fees for using the Cat Ba Fish Port, Cat Hai District, Haiphong City;

d) Decision No. 74/2004/QĐ-BTC dated September 16, 2004 of the Minister of Finance regarding the determination of collection rates, management, and utilization of fees for using Ben Dam Port and Con Dao-Vung Tau Port;

đ) Decision No. 56/2005/QĐ-BTC dated August 8, 2005 of the Minister of Finance regarding the determination of collection rates, collection, submission, management, and utilization of fees for using Tan Son Fish Port, Thai Thuy District, Thai Binh Province;

e) Decision No. 57/2000/QĐ-BTC dated April 20, 2000 of the Minister of Finance regarding the issuance of registration fee rates for household registration;

g) Circular No. 112/2000/TT-BTC dated November 21, 2000 of the Ministry of Finance guiding the management and utilization of registration fees for household registration;

h) Circular No. 77/2002/TT-BTC dated September 10, 2002 of the Ministry of Finance stipulating the collection, submission, and management and utilization of fees for issuing identity cards and registration and management of household registration;

i) Decision No. 54/2005/QĐ-BTC dated August 4, 2005 of the Minister of Finance regarding the issuance of labor permit fees for foreigners working in Vietnam;

k) Circular No. 93/2002/TT-BTC dated October 21, 2002 of the Ministry of Finance stipulating the collection, submission, and management and utilization of land administration fees;

l) Circular No. 03/2001/TT-BTC dated January 11, 2001 of the Ministry of Finance guiding the collection, submission, and management of construction permit fees;

m) Decision No. 83/2000/QĐ-BTC dated May 29, 2000 of the Minister of Finance issuing business registration permit fee rates;

n) Decision No. 95/2001/QĐ-BTC dated October 1, 2001 of the Minister of Finance amending and supplementing Decision No. 83/2000/QĐ-BTC dated May 29, 2000 of the Minister of Finance issuing business registration permit fee rates;

o) Circular No. 55/1998/TT-BTC dated April 20, 1998 of the Ministry of Finance guiding the collection, submission, and management of cooperative business registration fees;

3. Repeal Section II, Table of Charge Collection Rates for Issuing Power Operation Licenses issued together with Circular No. 89/2003/TT-BTC dated September 17, 2003 of the Ministry of Finance stipulating the collection, submission, and management and utilization of charge collection rates for issuing power operation licenses.

4. For fees and charges newly added by Decree No. 24/2006/NĐ-CP for the People's Council at provincial level to decide, if there are previous guiding documents of the Ministry of Finance (such as tender result evaluation fees; household registration, household registration, identity card issuance fees; foreign labor permit issuance fees; land administration fees...), then temporarily continue to implement according to the guidance of the Ministry of Finance in the previous documents (including collection rates and collection, submission, management, and utilization regimes) until new documents are issued by the People's Council at provincial level in accordance with the authority stipulated in Decree No. 24/2006/NĐ-CP and the guidance in this Circular.

5. For fees and charges newly added by Decree No. 24/2006/NĐ-CP for the People's Councils of provinces to decide upon but which have not yet been guided by a provincial People's Council in accordance with the authority stipulated in Decree No. 24/2006/NĐ-CP (such as: fee for reviewing the issuance of permits for the use of industrial explosives; fee for reviewing environmental impact assessment reports; fee for reviewing proposals and reports on exploration, exploitation, and utilization of underground water; surface water exploitation and utilization; discharge of wastewater into water sources, hydraulic works; registration fee for issuing exploration, exploitation, and utilization permits for underground water; registration fee for issuing wastewater discharge permits into water sources...), they shall not be collected until there are regulations issued by the provincial People's Council in accordance with the authority stipulated in Decree No. 24/2006/NĐ-CP and guidance provided in this Circular.

During implementation, if any difficulties arise, organizations and individuals are requested to promptly report them to the Ministry of Finance for supplementary guidance./.