Amendments to 126 Circular on fees and charges in Vietnam from December 22, 2022

Amendments to 126 Circular on fees and charges in Vietnam from December 22, 2022 (Image from the internet)

Regarding this matter, LawNet would like to answer as follows: 

On December 22, 2022, the Minister of Finance of Vietnam issued Circular 74/2022/TT-BTC regulating the forms, deadlines for collecting, paying, and declaring the fees and charges under the authority of the Ministry of Finance of Vietnam .

Amendments to 126 Circular on fees and charges in Vietnam from December 22, 2022

Amending 126 circulars on fees and charges in Vietnam from December 22, 2022, as follows:

- Repeal of Clause 3, Article 4 of Circular 138/2016/TT-BTC regulating the collection, policies for collection, and payment of charges for permits for foreign crew members to disembark, permits for foreign ships to dock, permits for Vietnamese persons controlling vehicles to side up foreign ships, and permits for Vietnamese and foreign persons to conduct journalism, scientific research, and tourism activities related to foreign ships.

- Repeal of Clause 3, Article 3 of Circular 140/2016/TT-BTC regulating the collection, policies for collection, and payment of charges for work permits during holidays for New Zealand and Australian citizens.

- Repeal of Clause 1, Article 4 of Circular 142/2016/TT-BTC regulating the collection, policies for collection, payment, management, and use of assessment fees for the issuance of certificates of eligibility for valuation services.

- Repeal of Clause 1, Article 5 of Circular 143/2016/TT-BTC regulating the collection, policies for collection, and payment of charges for permits for the establishment of representative offices of foreign trade promotion organizations and foreign traders in Vietnam.

- Repeal of Clause 2, Article 5 of Circular 144/2016/TT-BTC regulating the collection, policies for collection, payment, management, and use of museum admission fees.

- Repeal of Clause 2, Article 4 of Circular 148/2016/TT-BTC regulating the collection, policies for collection, payment, management, and use of assessment fees for the issuance of licenses to use industrial explosives.

- Repeal of Clause 1, Article 4 (regulating declaration and payment of charges) of Circular 150/2016/TT-BTC regulating the collection, policies for collection, and payment of charges for permits for the establishment and operation of credit institutions; permits for the establishment of branches of foreign banks, representative offices of foreign credit institutions, and other foreign organizations engaged in banking activities; permits for the provision of intermediary payment services for non-bank organizations.

- Repeal of Clause 2, Article 4 and Clause 2, Article 5 of Circular 156/2016/TT-BTC regulating the collection, policies for collection, payment, management, and use of assessment fees for the issuance of certificates for multi-level marketing activity registration.

- Repeal of Clause 2, Article 6 of Circular 157/2016/TT-BTC regulating the collection, policies for collection, payment, management, and use of consular certification and legalization fees.

Forms of payment of Fees and Charges in Vietnam

Persons liable for fees and charges shall make payments using one of the following methods:

- Payment of fees and charges in a cashless form into the collectors of fees and charges's account for collecting fees and charges opened at a credit institution.

For fees and charges collected by the State Bank of Vietnam, the payer shall make payments into either the collectors of fees and charges's account for collecting fees and charges opened at a credit institution or the State Bank of Vietnam.

- Payment of fees into the accounts for fees paid to state budget of the collecting organization opened at the State Treasury.

- Payment of fees and charges through the account of another agency or organization that is different from the collectors of fees and charges (applicable to cases of executing administrative procedures, providing online public services in accordance with Government of Vietnam regulations on the single-window and interconnected single-window mechanism in administrative procedure settlement).

Within 24 hours from the time of receiving the fees and charges, the receiving agency or organization must transfer all collected fees and charges into the collectors of fees and charges's account for collecting fees and charges opened at a credit institution or transfer all collected fees into the accounts for fees paid to state budget of the collecting organization opened at the State Treasury and pay all collected charges into the state budget.

- Payment of fees and charges in cash to the collectors of fees and charges.

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

Diem My

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