Subjects Exempted From, Reduced Fees and Charges

To be specific: at Clause 1 Article 10 2015 Law on Fees and Charges stipulates: "The subjects eligible for exemption or reduction of fees and charges include children, poor households, the elderly, persons with disabilities, persons who have contributed meritoriously to the revolution, ethnic minorities in communes with particularly difficult socio-economic conditions, and some special subjects as prescribed by law."

According to the guidance at Article 6 of Circular 250/2016/TT-BTC, the provincial People's Council has the authority to specifically stipulate the subjects eligible for exemption and reduction; the reduction levels for fees and charges. The decision to exempt or reduce is based on:

- Specialized laws and detailed regulatory documents and guidelines related to fee and charge exemptions and reductions;- References to regulations about fee and charge exemptions and reductions in documents issued by competent authorities;- Policies and guidelines of the Communist Party and State during each period regarding policies related to fee and charge exemptions and reductions.

Regarding court fees and charges, Articles 12 and 13 of Resolution 326/2016/UBTVQH14 stipulate that the following subjects are exempt from paying court advance payment fees and charges:

- Employees suing for wages, unemployment benefits, severance pay, social insurance benefits, compensation for occupational accidents and diseases; resolving compensation issues or for being unlawfully dismissed, terminated labor contracts;- Persons requesting child support, seeking to establish parentage for minors or adults lacking legal capacity;- Persons appealing against administrative decisions, administrative acts in the application or execution of administrative handling measures at commune-level towns, wards, or communes;- Persons requesting compensation for life, health, honor, dignity, and reputation;- Children; individuals from poor or near-poor households; the elderly; persons with disabilities; persons who have contributed meritoriously to the revolution; ethnic minorities in communes with particularly difficult socio-economic conditions; relatives of martyrs certified by competent State authorities.

In case of individuals experiencing force majeure events that lead to insufficient assets to pay court advance payment fees and charges, advance payment of court fees, and charges certified by the Commune-level People's Committee where the individual resides, the court shall reduce 50% of the advance payment fees and charges that the individual must pay.

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