Thông tư 44/2023/TT-BTC quy định mức thu một số khoản phí, lệ phí nhằm hỗ trợ người dân và doanh nghiệp do Bộ trưởng Bộ Tài chính ban hành
Số hiệu: | 44/2023/TT-BTC | Loại văn bản: | Thông tư |
Nơi ban hành: | Bộ Tài chính | Người ký: | Cao Anh Tuấn |
Ngày ban hành: | 29/06/2023 | Ngày hiệu lực: | 01/07/2023 |
Ngày công báo: | 20/07/2023 | Số công báo: | Từ số 837 đến số 838 |
Lĩnh vực: | Thuế - Phí - Lệ Phí | Tình trạng: |
Hết hiệu lực
01/01/2024 |
TÓM TẮT VĂN BẢN
Giảm lệ phí cấp hộ chiếu và 35 khoản phí, lệ phí khác từ 01/7/2023 - 31/12/2023
Ngày 29/6/2023, Bộ trưởng Bộ Tài chính ban hành Thông tư 44/2023/TT-BTC quy định mức thu một số khoản phí, lệ phí nhằm hỗ trợ người dân và doanh nghiệp, trong đó, phí cấp hộ chiếu và 35 khoản phí, lệ phí khác.
Giảm lệ phí cấp hộ chiếu và 35 khoản phí, lệ phí khác
Theo đó, ngày 01/7/2023, giảm 20% mức thu lệ phí cấp hộ chiếu, giấy thông hành, giấy phép xuất cảnh, tem AB.
Đồng thời, giảm từ 10% - 50% mức thu đối với 35 khoản phí, lệ phí nhằm hỗ trợ người dân và doanh nghiệp, đơn cử như:
- Lệ phí cấp căn cước công dân;
- Phí khai thác và sử dụng dữ liệu về môi trường;
- Lệ phí cấp chứng nhận (chứng chỉ) năng lực hoạt động xây dựng chi tổ chức; Lệ phí cấp chứng chỉ hành nghề trong hoạt động xây dựng cho cá nhân;
- Phí thẩm định dự án đầu tư xây dựng;
- Phí thẩm định thiết kế kỹ thuật (phí thẩm định thiết kế xây dựng triển khai sau thiết kế cơ sở); Phí thẩm định dự toán xây dựng;
- Phí thẩm định cấp Giấy phép kinh doanh dịch vụ lữ hành quốc tế, Giấy phép kinh doanh dịch vụ lữ hành nội địa; Phí thẩm định cấp thẻ hướng dẫn viên du lịch;
- Phí khai thác, sử dụng nguồn nước do cơ quan trung ương thực hiện;
- Phí khai thác, sử dụng thông tin, dữ liệu khí tượng thủy văn;
- Phí, lệ phí trong lĩnh vực chứng khoán;
- Phí thẩm định cấp giấy phép kinh doanh sản phẩm, dịch vụ mật mã dân sự; giấy chứng nhận hợp chuẩn sản phẩm mật mã dân sự; giấy chứng nhận hợp quy sản phẩm mật mã dân sự;
- Phí kiểm định phương tiện phòng cháy và chữa cháy;
- Phí thẩm định phê duyệt thiết kế phòng cháy và chữa cháy;…
Thời gian thực hiện giảm 10 – 50% lệ phí, phí nêu trên là từ ngày 01/7/2023 đến hết ngày 31/12/2023.
Kể từ ngày 01/01/2024 trở đi, mức thu các khoản phí, lệ phí quy định tại Biểu nêu trên thực hiện theo quy định tại các Thông tư gốc và các Thông tư sửa đổi, bổ sung hoặc thay thế (nếu có).
Thông tư 44/2023/TT-BTC có hiệu lực từ ngày 01/7/2023 đến hết ngày 31/12/2023.
Văn bản tiếng việt
|
KT. BỘ TRƯỞNG |
MINISTRY OF FINANCE OF VIETNAM |
SOCIALIST REPUBLIC OF VIETNAM |
No. 44/2023/TT-BTC |
Hanoi, June 29, 2023 |
FEES AND CHARGES TO SUPPORT THE PEOPLE AND ENTERPRISES
Pursuant to the Law on Fees and Charges of Vietnam dated November 25, 2015;
Pursuant to Decree No. 14/2023/ND-CP dated April 20, 2023 of the Government of Vietnam on functions, tasks, entitlements, and organizational structure of the Ministry of Finance of Vietnam;
For the implementation of Resolution No. 50/NQ-CP dated April 8, 2023 of the Government of Vietnam on the conference of the Government of Vietnam with local authorities and the periodic meeting in March 2023 of the Government of Vietnam; directive of the Deputy Prime Minister of Vietnam in Official Dispatch No. 2614/VPCP-KTTH dated April 17, 2023 on schemes to reduce tax, fees, and charges in 2023;
At the request of the Director of the Department of Tax Policies of Vietnam;
The Minister of Finance of Vietnam hereby promulgates the Circular on fees and charges to support the people and enterprises.
Article 1. Fees and charges to support the people and enterprises
1. From July 1, 2023 to the end of December 31, 2023, regulations on fees and charges are as follows:
No. |
Names of fees and charges |
Rate |
1 |
Fees for utilization and use of environmental data |
Equal to 80% of the fees prescribed in the Schedule of fees for utilization and use of environmental data enclosed with Circular No. 22/2020/TT-BTC. |
2 |
a) Fees for licensing the establishment and operation of banks |
Equal to 50% of the fees prescribed in Point a Section 1 of the Fee Schedule in Clause 1 Article 4 of Circular No. 150/2016/TT-BTC. |
b) Fees for licensing the establishment and operation of non-bank credit institutions |
Equal to 50% of the fees prescribed in Point b Section 1 of the Fee Schedule in Clause 1 Article 4 of Circular No. 150/2016/TT-BTC. |
|
3 |
a) Fees for issuance of certificates of construction capacity to organizations b) Fees for issuance of construction practicing certificates to individuals |
Equal to 50% of the fees prescribed in Clause 1 Article 4 of Circular No. 38/2022/TT-BTC. |
4 |
Fees for appraisal of construction investment projects |
Equal to 50% of the fees prescribed in the Schedule of fees for appraisal of construction investment projects (fees for review 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. |
5 |
a) Fees for appraisal of technical designs (fees for appraisal of construction designs to be implemented after base designs) b) Fees for appraisal of construction estimates |
Equal to 50% of the fees prescribed in the Schedule of fees for appraisal of construction designs to be implemented after base designs and fees for appraisal of construction estimates enclosed with Circular No. 27/2023/TT-BTC. |
6 |
a) Fees for appraisal of the issuance of international travel business licenses and domestic travel business licenses |
Equal to 50% of the fees prescribed in Clause 1 Article 4 of Circular No. 33/2018/TT-BTC. |
b) Fees for appraisal of the issuance of tour guide cards |
Equal to 50% of the fees prescribed in Clause 2 Article 4 of Circular No. 33/2018/TT-BTC. |
|
7 |
Fees for utilization and use of water resources collected by central agencies |
Equal to 80% of the fees prescribed in the Schedule of fees for utilization and use of water resources collected by central agencies enclosed with Circular No. 01/2022/TT-BTC. |
8 |
Fees for utilization and use of information and data on hydrometeorology |
Equal to 70% of the fees prescribed in the Schedule of fees for utilization and use of information and data on hydrometeorology enclosed with Circular No. 197/2016/TT-BTC. |
9 |
a) Fees and charges in the securities sector (excluding the 2 fees and charges prescribed in Point b and Point c below) |
Equal to 50% of the fees and charges prescribed in the Schedule of fees and charges in the securities sector enclosed with Circular No. 25/2022/TT-BTC. |
b) Fees for issuance, conversion, and re-issuance of securities practicing certificates to individuals engaging in securities practice at securities enterprises, securities investment fund management enterprises, and securities investment enterprises |
Apply the fees prescribed in Point 15 Section I of the Schedule of fees and charges in the securities sector 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 fees and charges in the securities sector enclosed with Circular No. 25/2022/TT-BTC. |
|
10 |
a) Fees for appraisal of contents of non-business documentation to license the publication |
Equal to 50% of the fees prescribed in Clause 1 Article 4 of Circular No. 214/2016/TT-BTC. |
b) Fees for licensing the import and export of non-business publications |
Equal to 50% of the fees prescribed in Clause 2 Article 4 of Circular No. 214/2016/TT-BTC. |
|
c) Fees for registration for import and export of publications for business purposes |
Equal to 50% of the fees prescribed in Clause 3 Article 4 of Circular No. 214/2016/TT-BTC. |
|
11 |
a) Fees for appraisal of the trading of goods and services subject to restricted trading; fees for appraisal of the trading of goods and services of conditional business lines in the field of commerce for business entities that are organizations and enterprises; fees for appraisal of the trading of goods and services of conditional business lines in the field of commerce for business entities that are household businesses and individual businesses |
|
a.1) In centrally affiliated cities and provincial cities and district-level towns |
Equal to 50% of the fees prescribed in Points a, b, c Clause 1 Article 4 of Circular No. 168/2016/TT-BTC. |
|
a.2) In other areas |
Equal to 50% of the corresponding fees prescribed in Point a.1 of No. 11 of this table. |
|
b) Fees for licensing the establishment of Mercantile Exchange Departments |
|
|
b.1) In centrally affiliated cities and provincial cities and district-level towns |
Equal to 50% of the fees prescribed in Point d Clause 1 Article 4 of Circular No. 168/2016/TT-BTC. |
|
b.2) In other areas |
Equal to 50% of the corresponding fees prescribed in Point b.1 of No. 11 of this table. |
|
12 |
Fees for registration (verification) for the use of foreign barcode codes |
Equal to 50% of the fees prescribed in Clause 2 Article 4 of Circular No. 232/2016/TT-BTC. |
13 |
Fees for industrial property ownership |
Equal to 50% of the fees prescribed in Section A of the Schedule of fees and charges for industrial property ownership enclosed with Circular No. 263/2016/TT-BTC. |
14 |
Fees for transferring rights to utilize airports and airfields |
Equal to 90% of the fees prescribed in Article 4 of Circular No. 247/2016/TT-BTC. |
15 |
a) Fees for exiting and entering airports and airfields for foreign flights to Vietnamese airports |
Equal to 90% of the fees prescribed in Clause 1 Article 4 of Circular No. 194/2016/TT-BTC. |
b) Customs fees for foreign flights to Vietnamese airports |
Equal to 90% of the fees prescribed in Clause 2 Article 4 of Circular No. 194/2016/TT-BTC. |
|
16 |
a) Fees for appraisal and issuance of diplomas, licenses, and certificates in civil aviation activities; issuance of permits to enter and exit restricted areas at airports and airfields (excluding contents prescribed in the following numbers: 4.1, 4.2, 4.3, 4.4, 4.5.1, 5, and 6 of Section VI Part A of the Tariff on fees and charges applicable to the corresponding fees prescribed in Section VI Part A of the Schedule of aviation fees and charges enclosed with Circular No. 193/2016/TT-BTC) |
Equal to 80% of the fees prescribed in Section VI Part A of the schedule of aviation fees and charges promulgated with Circular No. 193/2016/TT-BTC. |
b) Fees for registration for secured transactions for aircraft (excluding contents prescribed in No. 4 Section VIII Part A of the schedule of fees and charges applying the corresponding fees prescribed in Section VIII Part A of the Schedule of aviation fees and charges enclosed with Circular No. 193/2016/TT-BTC) |
Equal to 80% of the fees prescribed Section VIII Part A of the Schedule of aviation fees and charges promulgated with Circular No. 193/2016/TT-BTC. |
|
17 |
a) Fees for registration for secured transactions |
Equal to 80% of the fees prescribed in Points a, b, d Section 1 of the Schedule of fees in Article 4 of Circular No. 202/2016/TT-BTC; equal to 80% of the fees prescribed in Points c and dd Section 1 of the Schedule of fees in Article 1 of Circular No. 113/2017/TT-BTC. |
b) Fees for provision of information on transactions secured by movable assets (except aircraft) and maritime vessels |
Equal to 80% of the fees prescribed in Section 2 of the Schedule of fees in Article 4 of Circular NO. 202/2016/TT-BTC. |
|
18 |
Fees for appraisal of business conditions for technical inspection of occupational safety; safety training and occupational hygiene |
Equal to 70% of the fees prescribed in Article 1 of Circular No. 110/2017/TT-BTC. |
19 |
a) Fees for licenses the provision of Vietnamese guest worker services |
Equal to 50% of the fees prescribed in Section 1 of the Schedule of fees in Article 4 of Circular No. 259/2016/TT-BTC. |
b) Fees for verification of documents and papers requested by domestic organizations and individuals |
Equal to 50% of the fees prescribed in Section 3 of the Schedule of fees in Article 4 of Circular No. 259/2016/TT-BTC. |
|
20 |
a) Fees for issuance of protection titles, certificates of industrial property ownership transfer registration |
Equal to 50% of the fees prescribed in Point 1 Section 1 of the Schedule of fees and charges in cultivation and forest varieties enclosed with Circular No. 207/2016/TT-BTC. |
b) Fees for applications for the protection of intellectual ownership rights |
Equal to 50% of the fees prescribed in Point 2 Section I of the Schedule of fees in cultivation and forest varieties enclosed with Circular No. 207/2016/TT-BTC. |
|
c) Fees for certificates of industrial property representation practice, announcement and registration for representatives of industrial property |
Equal to 50% of the fees prescribed in Point 3 Section I of the Schedule of fees in cultivation and forest varieties enclosed with Circular No. 207/2016/TT-BTC. |
|
d) Fees for protection of plant varieties |
|
|
d.1) Maintenance of the validity of protection titles of plant varieties: from the 1st year to the 3rd year; from the 4th year to the 6th year; from the 7th year to the 9th year d.2) Maintenance of the validity of protection titles of plant varieties: from the 10th year to the 15th year; from the 16th year to the expiration date of protection titles |
Equal to 80% of the corresponding fees prescribed in Point 3 Section III of the Schedule of fees in cultivation and forest varieties enclosed with Circular No. 207/2016/TT-BTC. Equal to 70% of the corresponding fees prescribed in Point 3 Section III of the Schedule of fees in cultivation and forest varieties enclosed with Circular No. 207/2016/TT-BTC. |
|
21 |
Fees for issuance of passports, laissez-passers, exit licenses, and AB stamps |
Equal to 80% of the fees prescribed in Section I of the Schedule of fees and charges enclosed with Circular No. 25/2021/TT-BTC. |
22 |
a) Fees for licensing firecracker management |
Equal to 80% of the fees prescribed in Section III of the Schedule of fees in Article 1 of Circular No. 23/2019/TT-BTC. |
b) Fees for licensing the management of weapons, explosive substances, and combat gears |
Equal to 50% of the fees prescribed in Section IV of the Schedule of fees in Article 1 of Circular No. 23/2019/TT-BTC. |
|
23 |
a) Fees for settlement of independent requests of persons with related rights and obligations |
Equal to 50% of the fees prescribed in Point a Clause 2 Article 4 of Circular No. 58/2020/TT-BTC. |
b) Fees for appraisal of applications for exemption in dispute settlement |
Equal to 50% of the fees prescribed in Point b Clause 2 Article 4 of Circular No. 58/2020/TT-BTC. |
|
24 |
Fees for inspection of firefighting and fire prevention equipment |
Equal to 50% of the fees prescribed in the Schedule of fees for inspection of firefighting and fire prevention equipment enclosed with Circular No. 02/2021/TT-BTC. |
25 |
Fees for appraisal and approval of fire safety designs |
Equal to 50% of the fees prescribed in Article 5 of Circular No. 258/2016/TT-BTC. |
26 |
Fees for citizen ID card issuance |
Equal to 50% of the fees prescribed in Article 4 of Circular No. 59/2019/TT-BTC. |
27 |
Fees in health care |
Equal to 70% of the fees prescribed in Article 1 of Circular No. 11/2020/TT-BTC; equal to 70% of the fees prescribed in Section II; Section III; Points 2, 3, 5, 6, 7, 8, 9 Section IV; Section V of the Schedule of fees in health care enclosed with Circular No. 278/2016/TT-BTC. |
28 |
Fees in food safety |
Equal to 90% of the fees prescribed in the Schedule of fees in food safety enclosed with Circular No. 67/2021/TT-BTC. |
29 |
Fees for appraisal of conditional business lines in terms of food and environmental remediation products in aquaculture |
Equal to 90% of the fees prescribed in Point 3 Section II of the Schedule of fees and charges in the quality management of aquaculture supplies enclosed with Circular No. 284/2016/TT-BTC. |
30 |
Fees for the use of railway infrastructure |
Equal to 50% of the fees prescribed in Article 3 of Circular No. 295/2016/TT-BTC. |
31 |
Fees for licensing provision of civil cryptographic services and products; issuance of certificates of civil cryptographic product standard conformity; certificates of civil cryptographic product technical-regulation conformity |
Equal to 80% of the fees prescribed in Section I and Section II of the Schedule of fees and charges enclosed with Circular No. 249/2016/TT-BTC. |
32 |
Fees in animal husbandry |
Equal to 50% of the fees prescribed in the Schedule of fees in animal husbandry enclosed with Circular No. 24/2021/TT-BTC. |
33 |
a) Fees 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 |
Equal to 50% of the fees prescribed in Point 1 Section I of the Schedule of fees in veterinary enclosed with Circular No. 101/2020/TT-BTC. |
b) Fees for issuance of practicing certificates of veterinary services |
Equal to 50% of the fees prescribed in Point 2 Section I of the Schedule of fees in veterinary enclosed with Circular No. 101/2020/TT-BTC. |
|
c) Fees for animal quarantine (clinical inspection of poultry) |
Equal to 50% of the fees prescribed in Point 1.4 Section III of the Schedule of fees in veterinary enclosed with Circular No. 101/2020/TT-BTC. |
|
34 |
Fees for issuance of certificates of technical safety and environmental protection for motor vehicles and heavy-duty vehicles |
Equal to 50% of the fees prescribed in Clause 3 Article 1 of Circular No. 36/2022/TT-BTC. |
35 |
Fees for the use of radio frequencies for terrestrial mobile services |
|
a) Terrestrial mobile telecommunications networks for private messaging |
Equal to 80% of the fees prescribed in Point 3.1 Clause 3 Section II Part B of the Schedule of fees for licensing the use of radio frequencies and fees for the use of radio frequencies enclosed with Circular No. 265/2016/TT-BTC. |
|
b) Dedicated telecommunications networks using frequencies in the mobile service (including internal radio communication networks), terrestrial trunked telecommunications networks |
Equal to 80% of the fees prescribed in Point 3.2 Clause 3 Section II Part B of the Schedule of fees for licensing the use of radio frequencies and fees for the use of radio frequencies enclosed with Circular No. 11/2022/TT-BTC. |
|
36 |
Fees for inland waterway reports |
Equal to 50% of the fees prescribed in Point 3 Clause 1 Article 4 of Circular No. 248/2016/TT-BTC. |
a) Regarding fees for the use of radio frequencies prescribed in No. 35 of the above Schedule: If payments of the fees prescribed in Circular No. 265/2016/TT-BTC and Circular No. 11/2022/TT-BTC of organizations and individuals incurred over the effective period of this Circular, the differences between the fees prescribed in Circular No. 265/2016/TT-BTC and Circular No. 11/2022/TT-BTC and this Circular will be deducted from their next payment. Collectors shall calculate the deductible fees for the next payment of organizations and individuals.
b) The Circulars cited in the above Schedule are original Circulars.
2. From July 1, 2024, the collection of the fees mentioned above shall be in compliance with original Circulars or amendment or replacement Circulars (if any).
3. Aside from the rate of collection of fees and charges prescribed in the above Schedule, original Circulars and other legislative documents shall apply to contents on the scope and regulated entities; collectors; payers; cases of exemption from paying fees and charges; declaration and payment of fees and charges; collection rates of fees and charges; management and use of fees and charges; collection receipts and disclosure of regulations on the collection of fees and charges not regulated in this Circular.
1. This Circular is effective from July 1, 2023 until the end of December 31, 2023.
2. If any legislative document referred to this Circular is amended, supplemented, or replaced, comply with its new edition.
3. Difficulties that arise during the implementation of this Circular shall be promptly reported to the Ministry of Finance for additional study and guidance./.
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PP. MINISTER |