This is a new point specified in Circular No. 85/2019/TT-BTC on fees and charges within the jurisdiction of the People’s Council of centrally-affiliated city and province.
Specifically, Circular No. 85/2019/TT-BTC of the Ministry of Finance of Vietnam removed the toll road fee from the list of fees within the jurisdiction of the provincial-level People’s Council. Circular No. 250/2016/TT-BTC stipulates the list of 22 fees, however, there are only 21 fees currently according to Circular No. 85/2019/TT-BTC (the toll road fee is removed).
Moreover, Circular No. 85/2019/TT-BTC also amends the basis for deciding on exemption or reduction of charges and fees. The decision on exemption or reduction shall be based on:
- Regulations laid down in specialized laws and documents specifying and providing guidance on implementation of laws related to fee or charge exemption or reduction;
- Schemes or policies adopted by the Communist Party and Government over periods of time with respect to policies related to fee or charge exemption or reduction;
- The economic and social conditions of the local area where the service provision activities and fee/charge collection occur (this is the newly supplemented content).
View more details at Circular No. 85/2019/TT-BTC of the Ministry of Finance of Vietnam, which takes effect from January 13, 2020 and replaces Circular No. 250/2016/TT-BTC.
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