Form of payment of fees and charges according to Circular 74/2022/TT-BTC in Vietnam

Hello, Lawnet would like to answer the following questions:

On December 22, 2022, the Minister of Finance of Vietnam issued Circular 74/2022/TT-BTC stipulating the form and time limit for the collection, payment, and declaration of fees and charges falling under their regulatory authority of the Ministry of Finance.

In it, some of the following are specified:

1. Form of payment of fees and charges according to Circular 74/2022/TT-BTC

Fee and charge payers shall pay fees and charges in one of the following forms:

- Pay fees and charges in a non-cash form to a fee-collecting account of a fee-collecting organization opened at a credit institution.

With regard to fees and charges collected by the State Bank of Vietnam, the payers of fees and charges shall pay them into the specialized fee and fee collection accounts of the fee and fee collectors opened at a credit institution or at the State Bank of Vietnam. Vietnam.

- Pay the fee to the fee account waiting for payment to the budget of the fee-collecting organization opened at the State Treasury.

- Pay fees and charges through the accounts of fee-receiving agencies or organizations other than those of fee and charge-collecting organizations (applicable to the case of carrying out administrative procedures, providing online public services according to the Government's regulations on the implementation of the one-stop-shop mechanism in handling administrative procedures).

Within 24 hours from the time of receipt of fees and charges, money-receiving agencies and organizations must transfer all collected fees and charges to a specialized fee and charge-collecting account opened at a credit institution;

Or transfer the entire collected fee to the fee account awaiting payment to the budget of the fee-collecting organization opened at the State Treasury, and pay the entire collected fee into the state budget.

- Pay fees and charges in cash to the fee-collecting organization.

2. To annul a series of regulations on the collection of fees and charges in Vietnam 

This Ministry of Finance of Vietnam has abolished 126 articles of regulations on the collection of fees and charges issued by the Minister of Finance, such as:

- Annulling Clause 2, Article 5 of Circular 01/2021/TT-BTC stipulating the rate of collection, mode of collection, payment, management and use of fees for appraisal and grant of licenses for karaoke and discotheque business.

- Annulling Clause 2, Article 5 of Circular 02/2021/TT-BTC stipulating the rate of collection, collection, payment, management and use of fees for inspection of fire prevention and fighting equipment.

- Annulling Clause 2, Article 5 of Circular 67/2021/TT-BTC stipulating the collection rate, mode of collection, payment, management and use of fees in food safety.

- Annulling Clause 2, Article 5 of Circular 92/2021/TT-BTC stipulating the collection rate, mode of collection, payment, management and use of fees for recruitment, competition for rank promotion and promotion of civil servants and public employees.

- Annulling Point b, Clause 2, Article 5 of Circular 19/2022/TT-BTC is annulled, stipulating the collection rate, mode of collection, payment, management, and use of service fees for maintaining the digital certificate status check system.

- Annulling Clause 2, Article 5 of Circular 48/2022/TT-BTC stipulating the rate, collection, payment, management and use of fees for exploitation and use of information in the National Population Database …

Circular 74/2022/TT-BTC takes effect from December 22, 2022.

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