Thông tư 43/2024/TT-BTC quy định về mức thu một số khoản phí, lệ phí nhằm tiếp tục tháo gỡ khó khăn, hỗ trợ cho hoạt động sản xuất kinh doanh do Bộ trưởng Bộ Tài chính ban hành
Số hiệu: | 43/2024/TT-BTC | Loại văn bản: | Thông tư |
Nơi ban hành: | Bộ Tài chính | Người ký: | Cao Anh Tuấn |
Ngày ban hành: | 28/06/2024 | Ngày hiệu lực: | 01/07/2024 |
Ngày công báo: | 11/07/2024 | Số công báo: | Từ số 781 đến số 782 |
Lĩnh vực: | Thuế - Phí - Lệ Phí | Tình trạng: |
Còn hiệu lực
31/12/2024 |
TÓM TẮT VĂN BẢN
Giảm mức thu một số khoản phí, lệ phí từ ngày 01/7/2024 – 31/12/2024
Ngày 28/6/2024, Bộ trưởng Bộ Tài chính ban hành Thông tư 43/2024/TT-BTC quy định mức thu một số khoản phí, lệ phí nhằm tiếp tục tháo gỡ khó khăn, hỗ trợ cho hoạt động sản xuất kinh doanh.
Giảm mức thu một số khoản phí, lệ phí hỗ trợ hoạt động sản xuất kinh doanh
Theo đó, giảm mức thu 36 khoản phí, lệ phí từ ngày 1/7/2024 đến hết ngày 31/12/2024, đơn cử như:
- Lệ phí cấp giấy phép thành lập và hoạt động của ngân hàng: Bằng 50% mức thu lệ phí quy định tại điểm a Mục 1 Biểu mức thu lệ phí tại khoản 1 Điều 4 Thông tư 150/2016/TT-BTC ngày 14/10/2016.
- Lệ phí cấp giấy phép thành lập và hoạt động của tổ chức tín dụng phi ngân hàng: Bằng 50% mức thu lệ phí quy định tại điểm b Mục 1 Biểu mức thu lệ phí tại khoản 1 Điều 4 Thông tư 150/2016.
- Phí thẩm định kinh doanh hàng hóa, dịch vụ hạn chế kinh doanh thuộc lĩnh vực thương mại; phí thẩm định kinh doanh hàng hóa, dịch vụ kinh doanh có điều kiện thuộc lĩnh vực thương mại đối với chủ thể kinh doanh là tổ chức, doanh nghiệp; phí thẩm định kinh doanh hàng hóa, dịch vụ kinh doanh có điều kiện thuộc lĩnh vực thương mại đối với chủ thể kinh doanh là hộ kinh doanh, cá nhân:
+ Tại khu vực thành phố trực thuộc trung ương và khu vực thành phố, thị xã trực thuộc tỉnh: Bằng 50% mức thu phí quy định tại điểm a, điểm b, điểm c khoản 1 Điều 4 Thông tư 168/2016/TT-BTC ngày 26/10/2016;
+ Tại các khu vực khác: Bằng 50% mức thu phí tương ứng quy định tại điểm a.1 của Số thứ tự 2 Biểu mức thu phí, lệ phí này.
- Lệ phí cấp Giấy phép thành lập Sở Giao dịch hàng hóa:
+ Tại khu vực thành phố trực thuộc trung ương và khu vực thành phố, thị xã trực thuộc tỉnh: Bằng 50% mức thu lệ phí quy định tại điểm d khoản 1 Điều 4 Thông tư 168/2016;
+ Tại các khu vực khác: Bằng 50% mức thu lệ phí tương ứng quy định tại điểm b.1 của Số thứ tự 2 Biểu mức thu phí, lệ phí này.
- Lệ phí ra, vào cảng hàng không, sân bay đối với chuyến bay của nước ngoài đến các Cảng hàng không Việt Nam: Bằng 90% mức thu lệ phí quy định tại khoản 1 Điều 4 Thông tư 194/2016/TT-BTC ngày 08/11/2016.
- Phí hải quan đối với chuyến bay của nước ngoài đến các Cảng hàng không Việt Nam: Bằng 90% mức thu phí quy định tại khoản 2 Điều 4 Thông tư 194/2016.
- Phí khai thác, sử dụng thông tin, dữ liệu khí tượng thủy văn: Bằng 70% mức thu phí quy định tại Biểu mức thu phí khai thác, sử dụng thông tin, dữ liệu khí tượng thủy văn ban hành kèm theo Thông tư 197/2016/TT-BTC ngày 08/11/2016 .
Xem thêm tại Thông tư 43/2024/TT-BTC có hiệu lực từ ngày 01/7/2024 đến hết ngày 31/12/2024.
Văn bản tiếng việt
|
KT. BỘ TRƯỞNG |
THE MINISTRY OF FINANCE OF VIETNAM |
THE SOCIALIST REPUBLIC OF VIETNAM |
No. 43/2024/TT-BTC |
Hanoi, June 28, 2024 |
PRESCRIBING RATES OF SOME FEES AND CHARGES WITH A VIEW TO CONTINUING TO RESOLVE DIFFICULTIES IN AND SUPPORTING PRODUCTION AND BUSINESS ACTIVITIES
Pursuant to the Law on Fees and Charges dated November 25, 2015;
Pursuant to the Government’s Decree No. 14/2023/ND-CP dated April 20, 2023 defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
In the furtherance of the Government’s Resolution No. 44/NQ-CP dated April 05, 2024 at the Government’s Regular Meeting in March of 2024 and Government’s Online Conference with local governments;
At the request of the Director General of the Department of Management and Monitoring of Tax, Fee and Charge Policies;
The Minister of Finance hereby promulgates a Circular prescribing rates of some fees and charges with a view to continuing to resolve difficulties in and supporting production and business activities.
Article 1. Rates of some fees and charges with a view to continuing to resolve difficulties in and supporting production and business activities
1. From July 01, 2024 to December 31, 2024 inclusive, rates of several fees and charges are provided for as follows:
No. |
Description |
Rate |
1 |
a) Charge for issuance of licenses for establishment and operation of a bank |
50% of the charge rates specified in point a Section 1 of the Schedule of Charge Rates in clause 1 Article 4 of the Circular No. 150/2016/TT-BTC dated October 14, 2016 of the Minister of Finance on rates, collection and payment of fees for issuance of licenses for establishment and operation of credit institutions; licenses for establishment of foreign bank branches, representative offices of foreign credit institutions, other foreign institutions engaged in banking activities; licenses to operate payment intermediary services for non-bank organizations.. |
b) Charge for issuance of license for establishment and operation of a credit institution |
50% of the charge rates specified in point b Section 1 of the Schedule of Charge Rates in clause 1 Article 4 of the Circular No. 150/2016/TT-BTC. |
|
2 |
a) Fee for appraisal of goods and services subject to restrictions in trade sector; fee for appraisal of goods and services subject to conditions in trade sector for organizations and enterprises; fee for appraisal of goods and services subject to conditions in trade sector for household businesses and individuals |
|
a.1) In central-affiliated cities and provincial-affiliated cities and district-level towns |
50% of the fee rates specified in points a, b and c clause 1 Article 4 of the Circular No. 168/2016/TT-BTC dated October 26, 2016 of the Minister of Finance on rates, collection, payment, management and use of fee for appraisal of goods and services subject to restrictions; goods and services subject to conditions in trade sector and charge for the issuance of a license to establish a mercantile exchange.. |
|
a.2) In other areas |
50% of the respective fee rates specified in point a.1 of the item 2 of this Schedule of Fee and Charge Rates. |
|
b) Charge for the issuance of a license to establish a mercantile exchange |
|
|
b.1) In central-affiliated cities and provincial-affiliated cities and district-level towns |
50% of the rate specified in point d clause 1 Article 4 of the Circular No. 168/2016/TT-BTC. |
|
b.2) In other areas |
50% of the respective fee rates specified in point b.1 of the item 2 of this Schedule of Fee and Charge Rates. |
|
3 |
a) Fees for assessment and issuance of certificates, licenses, and certificates in civil aviation operations; issuance of a permit to enter and exit restricted areas at airports and aerodromes (except for the fee items in: 4.1, 4.2, 4.3, 4.4, 4.5.1, 5, 6 of Section VI Part A of the Schedule of Fee and Charge Rates to be applicable to Section VI Part A of the Schedule of Fee and Charge Rates in the aviation sector issued together with Circular No. 193/2016/TT-BTC) |
80% of the fee rates specified in Section VI Part A of the Schedule of Fee and Charge Rates in the aviation sector, issued together with Circular No. 193/2016/TT-BTC dated November 8, 2016 of the Minister of Finance on rates, collection, payment and management and use of charges and fees in the aviation sector. |
b) Fee for registration of secured transactions for aircraft (except for the fee item No. 4 in Section VIII Part A of Schedule of Fee and Charge Rates to be applicable to Section VI Part A of schedule of fee and charge rates in the aviation sector issued together with Circular No. 193/2016/TT-BTC) |
80% of the respective fee rates specified in Section VIII Part A of Schedule of Fee and Charge Rates in aviation sector issued together with Circular No. 193/2016/TT-BTC. |
|
4 |
a) Charges of entry into and exit from airports and aerodromes for foreign flights to Vietnamese airports |
90% of the charge rate specified in clause 1 Article 4 of the Circular No. 194/2016/TT-BTC dated November 08, 2016 of the Minister of Finance on rates, collection and payment of customs fees and charges for entry into and exit from airports and airfields for foreign flights to Vietnam’s airports. |
b) Customs fees for foreign flights to Vietnamese airports |
90% of the fee rate specified in clause 2 Article 4 of the Circular No. 194/2016/TT-BTC. |
|
5 |
Fee for exploitation and use of hydro-meteorological information and data |
70% of the fee rates specified in the Schedule of rates of fees for exploitation and use of hydro-meteorological information and data issued together with Circular No. 197/2016/TT-BTC dated November 08, 2016 of the Minister of Finance on rates, collection, payment, management and use fees for the exploitation and use of hydro-meteorological information and data. |
6 |
a) Charge for issuance of protection certificates, certificates of registration of industrial property rights transfer contracts |
50% of the charge rate specified in point 1 Section I of Schedule of Fee and Charge Rates in the field of cultivation and forest plant varieties issued together with Circular No. 207/2016/TT-BTC dated November 9, 2016 of the Minister of Finance on rates, collection, payment, management and use of fees and charges in the field of cultivation and forest plant varieties. |
b) Charge for filing applications for registration of IP rights protection |
50% of the fee rates specified in point 2 Section III of Schedule of Fee and Charge Rates in the field of cultivation and forest plant varieties promulgated together with Circular No. 207/2016/TT-BTC. |
|
c) Charge for issuance of certificates to practice as industrial property representatives, announcement and registration of industrial property representatives |
50% of the fee rates specified in point 3 Section I of Schedule of Fee and Charge Rates in the field of cultivation and forest plant varieties promulgated together with Circular No. 207/2016/TT-BTC. |
|
d) Fee for plant variety protection: |
|
|
d.1) Maintenance of the effect of plant variety protection certificate: The plant variety protection certificate remains valid from the 1st year to the 3rd year; from the 4th year to the 6th year; from the 7th year to the 9th year |
80% of the fee rates specified in point 3 Section III of Schedule of Fee and Charge Rates in the field of cultivation and forest plant varieties promulgated together with Circular No. 207/2016/TT-BTC. |
|
d.2) Maintenance of the effect of plant variety protection certificate: from the 10th year to the 15th year; from the 16th year to the end of the validity period of the protection certificate |
70% of the fee rates specified in point 3 Section III of Schedule of Fee and Charge Rates in the field of cultivation and forest plant varieties promulgated together with Circular No. 207/2016/TT-BTC. |
|
7 |
a) Fee for assessment of contents of non-commercial documents for the issuance of publishing licenses |
50% of the fee rates specified in clause 1 Article 4 of Circular No. 214/2016/TT-BTC dated November 10, 2016 of the Minister of Finance on rates, collection, payment, management and use of fee for assessment of contents of non-commercial documents for the issuance of publishing licenses, charge for issuance of licenses for import of non-commercial publications and registration charge for importing commercial publications. |
b) Charge for issuance of licenses for import of non-commercial publications |
50% of the fee rate specified in clause 2 Article 4 of the Circular No. 214/2016/TT-BTC. |
|
c) Registration charge for importing commercial publications |
50% of the fee rate specified in clause 3 Article 4 of the Circular No. 214/2016/TT-BTC. |
|
8 |
Fee for registration (confirmation) to use foreign barcode codes |
50% of the fee rates specified in clause 2 Article 4 of Circular No. 232/2016/TT-BTC dated November 11, 2016 of the Minister of Finance on rates, collection, payment, management and use of fee for issuance of barcodes. |
9 |
Fee for concession to operate airports and aerodromes |
90% of the fee rates specified in Article 4 of Circular No. 247/2016/TT-BTC dated November 11, 2016 of the Minister of Finance on collection of fee for concession to operate airports and aerodromes. |
10 |
Fee for issuing notices of inland waterway |
50% of the fee rates specified in point 3 of Schedule of Fee and Charge Rates specified in clause 1 Article 4 of the Circular No. 248/2016/TT-BTC dated November 11, 2016 of the Minister of Finance on fees applicable at inland waterway ports and wharves, collection, payment, management, and use thereof. |
11 |
Fees for assessment of applications for licenses to sell civilian cryptography products and service; certificates of conformity of civilian cryptography products with standards; certificates of conformity of civilian cryptography products with technical regulations |
80% of the fees rates specified in Sections I and II of Schedule of Fee and Charge Rates promulgated together with the Circular No. 249/2016/TT-BTC dated November 11, 2016 of the Minister of Finance on fees for assessment of applications for licenses to sell civilian cryptography products and services, certificates of conformity of civilian cryptography products with regulations and standards; charges for licensing import of civilian cryptography products; collection, transfer, management and use thereof |
12 |
Fee for appraisal and approval of fire safety designs |
50% of the fee rates calculated according to Article 5 of the Circular No. 258/2016/TT-BTC dated November 11, 2016 of the Minister of Finance on rates, collection, payment, management and use of fee for appraisal and approval of fire safety designs. |
13 |
a) Charge for the issuance of an operation license to send workers abroad for a definite term |
50% of the charge rates defined in Section 1 of Schedule of Fee Rates in Article 4 of Circular No. 259/2016/TT-BTC of the Minister of Finance dated November 11, 2016 on rates, collection, payment, management and use of fee for verifying papers and documents, charge for the issuance of an operation license to send workers abroad for a definite term. |
b) Fee for verifying papers and documents at the request of a domestic organization or individual |
50% of the fee rates specified in Section 3 of the Schedule of Fee Rates in Article 4 of the Circular No. 259/2016/TT-BTC. |
|
14 |
Industrial property fee |
50% of the fee rates specified in Section A of Schedule of industrial property fees and charges issued together with Circular No. 263/2016/TT-BTC dated November 14, 2016 of the Minister of Finance on rates, collection, payment, management and use of industrial property charges and fees. |
15 |
Fee for use of railway infrastructure |
50% of the fee rates specified in Article 3 of Circular No. 295/2016/TT-BTC dated November 15, 2016 of the Minister of Finance of Vietnam on fees for use of railway infrastructure, collection, and payment thereof. |
16 |
Fee for assessment of business conditions in technical inspection of occupational safety; training in occupational safety and health |
70% of the fee rates specified in Article 1 of the Circular No. 110/2017/TT-BTC dated October 20, 2017 of the Minister of Finance on amendments to the Schedule of fees for assessment of business conditions in technical inspection of occupational safety, training in occupational safety and health promulgated together with Circular No. 245/2016/TT-BTC dated November 11, 2016 of the Minister of Finance on rates, collection, payment, management and use of fee for assessment of business conditions in technical inspection of occupational safety; training in occupational safety and health. |
17 |
a) Fee for assessment and issuance of an international tour operator license, a domestic tour operator license |
50% of the fee rates specified in Clauses 1 and 1. 2 Article 4 of the Circular No. 33/2018/TT-BTC dated March 30, 2018 of Minister of Finance on rates, collection, payment and management of fees for assessment and issuance of an international tour operator license, a domestic tour operator license and a tour guide license; charges for the license to establish a representative office in Vietnam by a foreign tour operator. |
b) Fee for assessment and issuance of a tour guide license |
50% of the fee rate specified in clause 2 Article 4 of Circular No. 33/2018/TT-BTC. |
|
18 |
a) Charge for issuance of licenses to manage firecrackers |
80% of the charge rates specified in Section III of the Schedule of Fee and Charge Rates in Article 1 of Circular No. 23/2019/TT-BTC dated April 19, 2019 of the Minister of Finance on amendments to Circular No. 218/2016/TT-BTC dated November 10, 2016 on rates and collection, payment, management and use of fees for appraisal of eligibility requirements in the security sector; fee for testing and granting professional security certificates; charge for issuance of licenses to manage firecrackers, charge for issuance of licenses to manage weapons, explosives and support instruments. |
b) Charge for issuance of licenses to manage weapons, explosives and support instruments |
80% of the fee rates specified in Section IV of the Schedule of Fee and Charge Rates in Article 1 of the Circular No. 23/2019/TT-BTC. |
|
19 |
Charge for issuing identity cards |
50% of the charge rates specified in Article 4 of Circular No. 59/2019/TT-BTC dated August 30, 2019 of the Minister of Finance on rates, collection, payment, management and use of fees for issuing identity cards. |
20 |
a) Fee for settlement of independent claims of persons with related interests and obligations |
50% of the fee rates specified in point a clause 2 Article 4 of Circular No. 58/2020/TT-BTC dated June 12, 2020 of the Minister of Finance on rates, collection, payment, management and use of fees for settlement of competition cases. |
b) Fee for appraisal of applications for exemption in the settlement of competition cases |
50% of the fee rate specified in point b clause 2 Article 4 of Circular No. 58/2020/TT-BTC. |
|
21 |
a) Charges for issuance of certificates of quarantine of terrestrial animals and animal products; aquatic products imported, in transit, temporarily imported for re-export (including bonded warehouses) or transferred from one border checkpoint to another |
50% of the charge rate specified in point 1 Section I of Schedule of Veterinary Fee and Charge Rates promulgated together with Circular No. 101/2020/TT-BTC dated November 23, 2020 of the Minister of Finance on rates, collection, payment and management of veterinary fees and charges. |
b) Charge for issuance of veterinary service practicing certificates |
50% of the fee rates specified in point 2 Section I of Schedule of Veterinary Fee and Charge Rates promulgated together with Circular No. 101/2020/TT-BTC. |
|
c) Fee for animal quarantine (clinical inspection of poultry) |
50% of the fee rates specified in point 1.4 Section III of Schedule of Veterinary Fee and Charge Rates promulgated together with Circular No. 101/2020/TT-BTC. |
|
22 |
Fees for inspection of firefighting and fire prevention equipment |
50% of the fee rate specified in schedule of fire safety and firefighting equipment issued together with Circular No. 02/2021/TT-BTC dated January 8, 2021 of the Minister of Finance on rates, collection, payment, management and use of fee for inspection of firefighting and fire prevention equipment. |
23 |
Fees in animal husbandry |
80% of the fee rates specified in Schedule of rates of fees in animal husbandry promulgated together with Circular No. 24/2021/TT-BTC dated March 31, 2021 of the Minister of Finance on rates, collection, payment, management and use of fees in animal husbandry. |
24 |
Fee for issuance of passports, laissez-passers, exit licenses, and AB stamps |
80% of the fee rates specified in Section I of Schedule of Fee and Charge Rates promulgated together with Circular No. 25/2021/TT-BTC dated April 07, 2021 of the Minister of Finance on fees and charges in immigration, transit and residence in Vietnam and collection, submission, management and use thereof. |
25 |
Fees in food safety |
90% of the fee rates specified in Schedule of fees in food safety promulgated together with Circular No. 67/2021/TT-BTC dated August 05, 2021 of the Minister of Finance on rates, collection, payment, management and use of fees in food safety. |
26 |
Inspection fee for conditional business in terms of fisheries |
90% of the fee rates specified in point 2 of Schedule of fees in aquaculture management promulgated together with Circular No. 112/2021/TT-BTC dated December 15, 2021 of the Minister of Finance on rates, collection, payment, management and use of fees and charges in management of quality of aquaculture materials. |
27 |
Fee for exploitation and use of water sources collected by central agencies |
80% of the fee rates specified in the Schedule of rates of fees for exploitation and use of water sources collected by central agencies promulgated together with Circular No. 01/2022/TT-BTC dated January 11, 2022 of the Minister of Finance on fees for exploitation and use of water sources and collection, transfer, management and use thereof by central government authorities. |
28 |
Fees for use of radio frequencies for terrestrial mobile services |
|
a) Terrestrial mobile telecommunications networks for private messaging |
80% of the fee rates specified in point 3.1 clause 3 Section II Part B of Schedule of rates of charges for issuance of licenses to use radio frequencies and fees for use of radio frequencies promulgated together with the Circular No. 265/2016/TT-BTC dated November 14, 2016 of the Minister of Finance on rates, collection, payment, management and use of charges for issuance of licenses to use radio frequencies and fees for use of radio frequencies. |
|
b) Dedicated telecommunications networks using frequencies in the mobile service (including internal radio communication networks), terrestrial trunked telecommunications networks |
80% of the fee rates specified in point 3.2 clause 3 Section II Part B of Schedule of rates of charges for issuance of licenses to use radio frequencies and fees for use of radio frequencies promulgated together with the Circular No. 11/2022/TT-BTC dated February 21, 2022 of the Minister of Finance on amendments to Circular No. 265/2016/TT-BTC. |
|
29 |
a) Fees and charges in the securities area (excluding the 02 fees and charges prescribed in point b and point c below) |
50% of the fee and charge rates specified in Schedule of rates of fees and charges in the securities area promulgated together with Circular No. 25/2022/TT-BTC dated April 28, 2022 of the Minister of Finance on rates, collection, payment, management and use of fees and charges in the securities area. |
b) Fees for issuance, replacement and re-issuance of securities practicing certificates to individuals engaging in securities practice at securities companies, securities investment fund management companies, and securities investment companies |
Apply the fees prescribed in point 15 Section I of the Schedule of rates of fees and charges in the securities area enclosed with Circular No. 25/2022/TT-BTC. |
|
c) Fees for supervision of securities operations |
Apply the fees prescribed in point 2 Section II of the Schedule of rates of fees and charges in the securities area enclosed with Circular No. 25/2022/TT-BTC. |
|
30 |
Charge for issuance of certificates of technical safety and environmental protection for motor vehicles and transport construction machinery |
50% of the charge rates specified in clause 3 Article 1 of the Circular No. 36/2022/TT-BTC dated June 16, 2022 of the Minister of Finance on amendments to Circular No. 199/2016/TT-BTC dated November 08, 2016 on rates, collection, payment, management and use of charges for issuance of certificates of technical safety and environmental protection for engines, equipment and means of transport subject to strict safety requirements. |
31 |
Charges for issuance of certificate of eligibility for construction activities to organizations, construction practicing certificates to individuals |
50% of the charge rates specified in clause 1 Article 4 of Circular No. 38/2022/TT-BTC dated June 24, 2022 of the Minister of Finance on rates, collection, payment, management and use of charges for issuing construction licenses and charges for issuing architecture practicing certificates. |
32 |
Fee for appraisal of technical designs (fees for appraisal of construction designs to be implemented after fundamental designs), fee for appraisal of construction estimates |
50% of the fee rates specified in Schedule of rates of fees for appraisal of construction designs to be implemented after fundamental designs and fees for appraisal of construction estimates promulgated together with Circular No. 27/2023/TT-BTC dated May 12, 2023 of the Minister of Finance on rates, collection, payment, management and use of fees for appraisal of technical designs and fees for appraisal of construction estimates. |
33 |
Fee for appraisal of construction investment projects |
50% of the fee rates prescribed in the Schedule of rates of fees for appraisal of construction investment projects (fees for appraisal of reports on the feasibility study on construction investment or fees for appraisal of technical and economic reports) enclosed with Circular No. 28/2023/TT-BTC dated May 12, 2023 of the Minister of Finance on rates, collection, payment, management and use of fees for appraisal of construction investment projects. |
34 |
Fees in medical sector |
70% of the fee rates specified in Schedule of rates of fees in medical sector promulgated together with Circular No. 59/2023/TT-BTC dated August 30, 2023 of the Minister of Finance on rates, collection, payment, management and use of fees in medical sector. |
35 |
a) Fee for registration of secured transactions |
80% of the fee rates specified in point 1 of Schedule of rates of fees in the area of registration of secured transactions promulgated together with Circular No. 61/2023/TT-BTC dated September 28, 2023 of the Minister of Finance on rates, collection, payment, management and use of fees in the area of registration of secured transactions. |
b) Fee for provision of information on secured transactions for movable property (except for securities registered with Vietnam Securities Depository and Clearing Corporation, aircrafts), sea-going ships |
80% of the respective fee rates specified in point 2 of Schedule of rates of fees in the area of registration of secured transactions promulgated together with Circular No. 61/2023/TT-BTC. |
|
36 |
Fee for exploitation and use of environmental data |
70% of the fee rates specified in the Schedule of rates of fees for exploitation and use of environmental data issued together with Circular No. 65/2023/TT-BTC dated October 31, 2023 of the Minister of Finance on rates, collection, payment, management and use of fees for exploitation and use of environmental data. |
a) Regarding the fee for the use of radio frequencies prescribed in the item No. 285 of the above Schedule: If an organization or individual has paid the fee at the rate prescribed in Circular No. 265/2016/TT-BTC and Circular No. 11/2022/TT-BTC for the effective period of this Circular, the organization or individual may offset the difference between the fee rate prescribed in Circular No. 265/2016/TT-BTC and Circular No. 11/2022/TT-BTC and that prescribed in this Circular against the fee payable of the next period. The collecting agency shall offset the fees in the next cycle.
b) Circulars referred to in the above Schedule are collectively referred to as original Circulars. If these original Circulars are amended, supplemented or replaced, the rates of fees and charges specified in the above Schedule equal the respective rates in the above Schedule multiplied by the rates of fees and charges in the newest documents.
c) For the services involving the collection of fees and charges in the items No. 14, 16, 24 and 31 in the above Schedule: If online public services are used, the rates of fees and charges specified in this Circular shall apply. The rates of fees and charges specified in Circular No. 63/2023/TT-BTC dated October 16, 2023 shall not apply.
2. From January 01, 2025 onwards, the rates of fees and charges specified in the above Schedule shall comply with the original Circulars, Circular No. 63/2023/TT-BTC and amending, supplementing or replacing Circulars (if any).
3. In addition to the rates of fees and charges specified in the above Schedule, other issues concerning the scope, regulated entities; collectors of fees and charges; payers of fees and charges; cases of fee/charge exemption; declaration and payment of fees and charges; rates of fees and charges; management and use of fees and charges; receipts, public disclosure of the collection of charges and fees not specified in this Circular shall comply with the original Circulars; amending, supplementing or replacing Circulars (if any) and other related legislative documents.
1. This Circular comes into force from July 01, 2024 to December 31, 2024 inclusive.
2. Difficulties that arise during the implementation of this Circular should be promptly reported to the Ministry of Finance for consideration, instructions and amendments./.
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PP. THE MINISTER |