04 forms of payment of fees and charges in Vietnam

According to Vietnam's Circular 74/2022/TT-BTC, there are four forms of payment for fees and charges, as follows:

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

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

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

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

(4) Pay fees and charges through the accounts of money-receiving agencies or organizations different from those of fee-collecting organizations.

(Applicable to the case of carrying out administrative procedures, providing online public services according to the single-window system, and the interlinked single-window system in handling administrative procedures.)

Within 24 hours from the time of receipt of fees and charges, the money-receiving agency or organization must:

- Transfer all collected fees and charges to the fee and charge collecting organization's specialized fee and charge collection account at a credit institution, or

- Transfer all the collected fees into the fee-collecting account of the fee-collecting organization opened at the State Treasury and pay all the collected fees into the state budget.

More details can be found in Vietnam's Circular 74/2022/TT-BTC, effective December 22, 2022.

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