Thông tư 06/2025/TT-BTC sửa đổi các Thông tư quy định về phí, lệ phí do Bộ trưởng Bộ Tài chính ban hành

CIRCULAR

AMENDMENTS TO SOME ARTICLES OF THE CIRCULARS OF THE MINISTER OF FINANCE ON FEES AND CHARGES

Pursuant to the Law on fees and charges dated November 25, 2015;

Pursuant to Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government of Vietnam providing detailed regulations and implementation guidance of certain Articles of the Law on Fees and Charges; pursuant to Decree No. 82/2023/ND-CP dated November 28, 2023 of the Government of Vietnam providing amendments to some Articles of the Decree No. 120/2016/ND-CP dated August 23, 2016;

Pursuant to Decree No. 14/2023/ND-CP dated April 04, 2023 of the Government of Vietnam defining functions, tasks, powers and organizational structure of the Ministry of Finance;

At the request of the Director General of the Department of Tax, Fee, and Charge Policy Management and Supervision;

The Minister of Finance issues a Circular providing amendments to some Articles of the Circulars of the Ministry of Finance regarding fees and charges;

Article 1. Amendments to some regulations on fees and charges collection of circulars of Minister of Finance providing guidance on fees and charges

1. Article 3 of Circular No. 33/2018/TT-BTC dated March 30, 2018 of the Minister of Finance providing guidance on the rates, collection, payment and management of fees and charges for issuance of international travel business licenses; domestic travel business licenses; tour guide cards; and licenses to establish representative offices of foreign travel enterprises in Vietnam is amended as follows:

“Article 3. Collectors of fees and charges

Regulatory bodies issuing international travel business licenses; domestic travel business licenses; tour guide cards; and licenses to establish representative offices of foreign travel enterprises in Vietnam in accordance with regulations are collectors prescribed hereof.”

2. Article 3 of Circular No. 34/2018/TT-BTC dated March 30, 2018 of the Minister of Finance on the rates, collection, payment and management of fees for rating of tourist accommodation establishments and other tourism service providers qualified for provision of services for tourists is amended as follows:

“Article 3. Fee collectors

Regulatory bodies recognizing ratings of tourist accommodation establishments and other tourism service providers qualified for provision of services for tourists are collectors prescribed hereof.”

3. Clauses 1 and 2 of Article 3 of the Circular No. 94/2021/TT-BTC dated November 02, 2021 of the Minister of Finance guiding the collection, payment and management of fees for registration of technical safety of fishing vessels and inspection of fishing equipment; fees for origin tracing of fishery raw materials; fees for inspection of eligibility for fishery business; charges for issuance of fishing licenses and licenses for fishing operations, and collection, transfer, management and use thereof are amended as follows:

1. Public fishing vessel registries issued with the certificate of eligibility for fishing vessel registration in accordance with regulations shall collect fees for registration of technical safety of fishing vessels and inspection of fishing equipment prescribed hereof.

2. Regulatory bodies carrying out inspection of eligibility for fishery business (processing of applications for issuance of certificate of eligibility for fishing vessel registration) and issuance for licenses for fishing operations to foreign fishing vessels carrying out fishing activities within the territorial waters of Vietnam in accordance with regulations shall collect fees for inspection of eligibility for fishery business and charges for issuance of fishing licenses and licenses for fishing operations prescribed hereof;

4. Article 3 of Circular No. 112/2021/TT-BTC dated March 30, 2018 of the Minister of Finance guiding the collection, payment and management of fees in aquaculture management is amended as follows:

“Article 3. Fee collectors

Regulatory bodies and public service providers carrying out inspection for issuance of aquatic supply certificates, inspection of eligibility for fishery business, recognition or assignment, supervision of the aquaculture surveying, testing, and accreditation department in accordance with regulations shall collect fees and charges prescribed hereof.”

5. Clause 2 Article 2 of Circular No. 37/2023/TT-BTC dated June 07, 2023 of the Minister of Finance on the rates, collection, payment and management of fees for driving tests; charges for issuance of driving licenses and certificates of operation of means of transport and charges for vehicle registration and issuance of license plates of heavy duty vehicles is amended as follows:

“2. Regulatory bodies issuing license plates of heavy duty vehicles, driving licenses and certificates of operation of means of transport and charges for organizing driving tests in accordance with regulations shall collect the fees and charges prescribed hereof.”

Article 2. Implementation clauses

1. This Circular comes into force from March 10, 2025.

2. In case the legislative documents referred to this Circular are amended or replaced during the implementation of this Circular, the newest document shall apply.

3. Difficulties that arise during the period of implementation of this Circular should be reported promptly to the Ministry of Finance for consideration./.

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