In order to assist individuals and businesses in overcoming the difficulties caused by the pandemic and economic downturn, on June 29, 2023, the Minister of Finance issued Circular 44/2023/TT-BTC ("Circular 44") to uniformly reduce the collection rates of certain fees and charges in various sectors from July 1, 2023, to December 31, 2023.
Here are some notable types of fees and charges that will be reduced:
|
No. |
Field |
Type of fees and charges |
The new collection rates compared to the current collection rates[1] |
|
1 |
Banking |
Fee for granting licenses for the establishment and operation of banks |
50% |
|
Fee for granting licenses for the establishment and operation of non-bank credit institutions |
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|
2 |
Construction |
Fees for issuing certification (certificates) of construction operation capacity for organizations |
50% |
|
Fees for issuing professional certificates for individuals engaged in construction activities |
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Fee for investment project appraisal in construction |
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|
Fees for technical design appraisal (fees for appraisal of detailed construction design after basic design) |
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Fees for construction cost estimate appraisal. |
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|
3 |
Tourism |
Fee for appraisal of international travel business licenses and domestic travel business licenses |
50% |
|
Fee for granting tour guide cards |
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|
4 |
Natural Resources and Environment |
Fee for water resource exploitation by central agencies |
80% |
|
Fee for data exploitation and use related to the environment[2] |
70% |
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|
5 |
Securities |
Fees and charges in the securities sector |
50% |
|
6 |
Trade |
Fee for business activity appraisal in restricted business areas, conditional business areas for organizations, enterprises, business households, and individuals |
50% |
|
7 |
Intellectual Property ("IP") |
Industrial property ownership fee ("IP Ownership") |
50% |
|
Fees for granting patent certificates, issuing registration certificates for specialized assignment contracts in IP ownership |
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Fee for filing applications for IP protection |
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Fee for granting practice certificates for IP representatives |
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|
8 |
Civil Law - Judiciary |
Fee for registration of secured transactions |
80% |
|
Fee for issuing Citizen Identification Cards |
50% |
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|
Fee for granting passports, travel permits, exit permits, AB stamps |
80% |
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|
9 |
Labor |
Fee for granting work permits for temporary employment abroad |
50% |
|
Fee for appraisal of business conditions in occupational safety and health activities, occupational safety and health training |
70% |
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|
10 |
Competition |
Fee for appraisal of exemption documents in competition settlement |
50% |
|
11 |
Healthcare - Food Safety |
Fee in the healthcare sector (fee for appraisal of healthcare products, fee for appraisal of healthcare activities, standards, and conditions) |
70% |
|
Fee in food safety work (fee for appraisal of circulation, import, confirmation, and announcement in food safety; fee for granting certificates in the field of food export; fee for appraisal of conditions for business activities in food safety) |
90% |
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|
12 |
Firefighting and Prevention |
Fee for appraisal and approval of fire prevention and fighting designs |
50% |
|
Fee for inspection of firefighting and prevention equipment |
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|
13 |
Transportation |
Fee for granting certificates of technical safety and environmental protection inspection for motor vehicles and specialized motorcycles |
50% |
The current collection rates for the above-mentioned fees and charges are specified in the original Circulars issued by the Ministry of Finance. In the event that these original Circulars are amended, supplemented, or replaced, the new amended, supplemented, or replaced documents shall be implemented.
Circular 44 takes effect from July 1, 2023, until December 31, 2023.
[1] Collection level = Corresponding percentage rate x Current collection level in the Fee Schedule, the corresponding fee rate
[2] All fees in the securities sector, excluding the following two items:
(i) Fees for issuing new, renewing, or reissuing professional certificates for individuals practicing securities at securities companies, securities investment fund management companies, and securities investment companies;
(ii) Securities monitoring fee.
Comment: