Integrated document No. 19/VBHN-VPQH dated February 26, 2025 Law on Fees and Charges

OFFICE OF THE NATIONAL ASSEMBLY OF VIETNAM -------	THE SOCIALIST REPUBLIC OF VIETNAM Independence – Freedom – Happiness ----------------
No. 19/VBHN-VPQH	Hanoi, February 26, 2025

LAW

FEES AND CHARGES

The Law No. 97/2015/QH13 dated November 25, 2015 of the National Assembly on Fees and Charges, which has been effective since January 01, 2017 is amended by:

1. 1. The Law on Tourism No. 09/2017/QH14 dated June 19, 2017 of the National Assembly, which has been effective since force from January 01, 2018;

2. The Law on Competition No. 23/2018/QH14 dated June 12, 2018 of the National Assembly, which has been effective since from July 01, 2019;

3. The Law on Environmental Protection No. 72/2020/QH14 dated November 17, 2020 of the National Assembly, which has been effective since from January 01, 2022;

4. The Law on Prices No. 16/2023/QH15 dated June 19, 2023 of the National Assembly, which has been effective since from July 01, 2024;

5. The Law on Electronic Transactions No. 20/2023/QH15 dated June 22, 2023 of the National Assembly, which has been effective since July 01, 2024;

6. The Law on Telecommunications No. 24/2023/QH15 dated November 24, 2023 of the National Assembly, which comes into force from July 01, 2024;

7. The Law on Archives No. 33/2024/QH15 dated June 21, 2024 of the National Assembly, which has been effective since from July 01, 2025;

8. The Law on Road No. 35/2024/QH15dated June 2719, 2024 of the National Assembly, which has been effective since from January 01, 2025;

9. The Law on Urban and Rural Planning No. 47/2024/QH15 dated November 26, 2024 of the National Assembly, which comes into force from July 01, 2025;

10. The Law on Data No. 60/2024/QH15 dated November 30, 2024 of the National Assembly, which has been effective since from July 01, 2025.

Pursuant to the Constitution of the Socialist Republic of Vietnam;

The National Assembly promulgates the Law on Fees and Charges.

Chapter I

GENERAL PROVISIONS

Article 1. Scope

This Law provides for list of fees and charges; fee and charge payers (hereinafter referred to as 'payers’); agencies collecting fees and charges (hereinafter referred to as ‘collectors’); principles of determination of fees and charges payable and rates, exemption, reduction, payment, management and use thereof; competence and responsibilities of state agencies and other organizations for management of fees and charges.

Article 2. Regulated entities

This Law applies to state agencies including Vietnam’s representative bodies overseas, public service providers and other organizations and individuals related to rates, payment, management and use of fees and charges.

Article 3. Interpretation of terms

For the purposes of this Law, the terms below shall be construed as follows:

1. “Fee” means an amount of money payable by an organization or individual in order to basically make up for expenses for public services provided by a state agency, a public service provider or an organization assigned by the competent state agency as prescribed in the list of fees enclosed herewith.

2. “Charge” means a fixed amount of money payable by an organization or individual for public services for state management provided by a state agency as prescribed in the list of charges enclosed herewith.

Article 4. List of and competence in stipulating fees and charges

1. The list of fees and charges is enclosed herewith.

2. The Standing Committee of the National Assembly, the Government, the Minister of Finance and provincial People’s Councils have competence in stipulating fees and charges included in the list of fees and charges, and rates, exemption, reduction, payment, management and use thereof.

Article 5. Application of the Law on Fees and Charges, relevant laws and treaties

1. In case other laws stipulate regulations on fees and charges, the collection, payment, management and use of fees and charges shall comply with this Law.

2. Where a treaty to which the Socialist Republic of Vietnam is a signatory contains regulations different from those laid down under this Law, the regulations of such treaty shall prevail.

Article 6. Payers

Payers mean organizations and individuals that are provided with public services or for which/whom state management tasks are performed as prescribed in this Law.

Article 7. Collectors

Collectors include state agencies, public service providers and organizations assigned by competent state agencies to provide public services or perform state management tasks subject to fees or charges as prescribed herein.

Chapter II

PRINCIPLES OF DETERMINATION OF RATES, EXEMPTION AND REDUCTION OF FEES AND CHARGES

Article 8. Principles of determination of fee rates

Rates of fees shall be determined in a manner that basically covers costs, takes into account the State's socio-economic development policies from time to time, and ensures fairness, publicity, transparency and equality of rights and obligations of citizens.

Article 9. Principles of determination of charge rates

Rates of charges shall be pre-fixed and they are not used to cover costs; registration fees payable shall be determined by percentage of property value; thereby ensuring fairness, publicity, transparency and equality in rights and obligations of citizens.

Article 10. Exemption and reduction of fees and charges

1. Subjects eligible for exemption and reduction of fees and charges include children, poor households, the elderly, the disabled, persons with meritorious services to the Revolution, ethnic minorities living in communes facing extreme socio-economic difficulties and some special subjects as prescribed.

2. The Standing Committee of the National Assembly shall specify subjects eligible for exemption and reduction of court fees and charges.

3. The Government shall specify subjects eligible for exemption and reduction for each fee or charge within its competence.

4. The Minister of Finance and provincial People’s Councils shall specify subjects eligible for exemption and reduction for each fee or charge within their competence.

Chapter III

DECLARATION, COLLECTION, PAYMENT, MANAGEMENT AND USE OF FEES AND CHARGES

Article 11. Declaration and payment of fees and charges

1. Fees and charges prescribed by this Law are state budget revenues which are not subject to tax.

2. Payers shall declare and pay fees and charges on a monthly, quarterly and annual basis or when they are incurred.

3. Payers shall pay fees and charges to collectors or State Treasuries in cash, through credit institutions, service institutions and in other manners as prescribed by law.

4. Fees and charges collected in Vietnam shall be in Vietnamese dong, unless permitted by law to be collected in foreign currencies. Fees and charges collected in a foreign country shall be in the currency of that country or in a freely convertible currency.

5. The Government shall elaborate this Article.

Article 12. Collection, payment, management and use of fees

1. Fees collected from public services provided by state agencies shall be paid to state budget. In case a state agency uses collected fees to cover its operating expenses as prescribed, such expenses shall be deducted and the remaining amount shall be paid to the state budget.

Fees collected from services provided by public service providers may be retained in part or in full to cover their expenses for service provision and fee collection on the basis of estimates approved by competent state agencies, the remaining amount shall be paid to the state budget.

2. The amount of fees deducted and retained according to clause 1 of this Article shall be used as follows:

a) The amount of fees retained by collectors shall be used to cover their expenses for service provision and fee collection. According to nature and characteristics of each kind of fee, competent state agencies shall decide the amount of fees permitted to be retained by collectors;

b) The amount of fees retained shall be managed and used according to regulations of law; annual final accounts of revenues and expenses must be made. The unused amount of fees in the year shall be carried over to the following year as prescribed.

3. Fees collected from services provided by organizations assigned by competent state agencies may be retained in part or in full to cover their expenses for service provision and fee collection; the remaining amount shall be paid to the state budget; the management and use of collected fees shall comply with regulations of law.

4. The Government shall elaborate this Article.

Article 13. Collection and payment of charges

1. Collectors shall pay collected charges to the state budget in a full and prompt manner.

2. Expenses for collection of charges shall be covered by state budget in collectors' estimates according to state budget spending regimes and norms under the law.

Chapter IV

RIGHTS AND RESPONSIBILITIES OF COLLECTORS AND PAYERS

Article 14. Responsibilities of collectors

1. Openly post at collection locations and on their websites the names of fees, charges, rates, methods of collection, payers, subjects eligible for exemption and reduction and documents on collection of fees and charges.

2. Make and issue receipts to charge and fee payers in accordance with law.

3. Implement the accounting regime; make periodic statements of final accounts of collected, paid and used charges; implement the financial disclosure regime in accordance with law.

4. Separately record each kind of fee or charge.

5. Make reports on collection, payment, management and use of fees and charges.

Article 15. Rights and responsibilities of payers

1. Pay fees and charges in a full, accurate and prompt manner as prescribed by law.

2. Receive written acknowledgement of fees and charges paid.

Article 16. Prohibited acts and handling of violations

1. Prohibited acts include:

a) State agencies, public service providers, organizations and individuals imposing and collecting fees and charges on their own initiatives;

b) Collecting, paying, managing and using fees and charges in contravention of regulations of law.

2. Any act in breach of laws on fees and charges shall, depending on nature and severity of the violations, be disciplined, administratively sanctioned or liable to criminal prosecution as prescribed by law.

Chapter V

COMPETENCE AND RESPONSIBILITIES OF STATE AGENCIES FOR MANAGEMENT OF FEES AND CHARGES

Article 17. Competence of the Standing Committee of the National Assembly

1. During the interval between two meetings of the National Assembly, decide amendment, supplementation or annulment of fees and charges at the request of the Government and send a report thereon to the National Assembly at its nearest meeting.

2. Specify rates, exemption, reduction, payment, management and use of court fees and charges.

Article 18. Competence and responsibilities of the Government

1. Perform uniform state management of fees and charges.

2. During the interval between two meetings of the National Assembly, request the Standing Committee of the National Assembly to consider and decide amendment, supplementation or annulment of fees and charges.

3. Specify rates, exemption, reduction, payment, management and use of court fees and charges within its competence.

4. Request the Standing Committee of the National Assembly to stipulate rates, collection, exemption, reduction, payment, management and use of court fees and charges.

5. Provide guidance on uniform application of fees and charges in the list of fees and charges enclosed herewith.

Article 19. Competence and responsibilities of the Ministry of Finance

1. Assist the Government in performing uniform state management of fees and charges.

2. Submit to the Government for promulgation, or promulgate within its competence, legislative documents on fees and charges.

3. Specify rates, exemption, reduction, payment, management and use of court fees and charges within its competence.

4. Organize and provide instructions for collection, payment, management and use of fees and charges.

5. Conduct inspections and examinations and impose penalties for violations against regulations on collection, payment, management and use of fees and charges according to the law.

6. Handle fees and charges-related complaints and denunciations according to regulations of law;

Article 20. Responsibilities of the Supreme People’s Court, the Supreme People’s Procuracy, Ministries, ministerial agencies and Governmental agencies

1. Direct, provide instructions on and organize implementation of the Law on Fees and Charges in fields and sectors under their management.

2. Conduct inspections and examinations and impose penalties for violations against regulations on collection, payment, management and use of fees and charges in fields and sectors under their management.

3. Make reports on collection, payment, management and use of fees and charges in fields and sectors under their management.

4. Recommend activities subject to fees and charges to the Ministry of Finance so that the latter sends reports thereon to the Government for submission to the Standing Committee of the National Assembly the amendment, supplementation or annulment of fees and charges; propose the rates, payment, exemption, reduction, management and use of each kind of fee or charge in the fields and sectors under their management to the Government or the Ministry of Finance.

Article 21. Competence of provincial People’s Councils

1. Decide rates, collection, exemption, reduction, payment, management and use of court fees and charges within their competence.

2. Make consideration and give opinions to provincial People’s Committees so as for them to request the Government to o submit to the National Assembly Standing Committee the amendment, supplementation or annulment of fees and charges within their competence.

Article 22. Competence and responsibilities of provincial People’s Committees

1. Submit to provincial People’s Councils for their decision the rates, collection, exemption, reduction, payment, management and use of fees and charges within their competence.

2. Organize and report the collection of fees and charges in their localities to competent superior state agencies and provincial People’s Councils.

3. Conduct inspections and examinations and impose penalties for violations against regulations on collection, payment, management and use of fees and charges according to the law.

4. Handle fees and charges-related complaints and denunciations according to regulations of law.

5. Report to provincial People’s Councils for consideration and opinions on amendment, supplementation or annulment of fees and charges within the competence of provincial People’s Councils before recommending the Government to submit them to the Standing Committee of the National Assembly for consideration and decision.

Chapter VI

IMPLEMENTATION CLAUSE

Article 23. Effect

1. This Law comes into force from January 01, 2017.

2. The following regulations are amended or annulled:

a) Clause 3 Article 75 of the Law on Inland Waterway Navigation No. 23/2004/QH11 amended by the Law No. 48/2014/QH13 is annulled;

b) Point a clause 2 Article 74 of the Law on Railway Transport No. 35/2005/QH11 is annulled;

c) The phrase “lệ phí tuyển sinh” (“admission charges”) in Articles 101 and 105 of the Law on Education No. 38/2005/QH11 amended by the Law No. 44/2009/QH12, Articles 64 and 65 of the Law on Higher Education No. 08/2012/QH1, Articles 28 and 29 of the Law on Vocational Education No. 74/2014/QH13 is annulled;

d) Clause 4 Article 18 of the Law on Health Insurance No. 25/2008/QH12 amended by the Law No. 46/2014/QH13 is annulled;

dd) Article 25 and clause 3 Article 15 of the Law on Independent Audit No. 67/2011/QH12 are annulled;

e) Chapter IV-A on license tax as prescribed in Resolution No. 200/NQ-TVQH dated January 18, 1966 of the Standing Committee of the National Assembly on trade and industry tax on cooperatives, cooperative organizations and individual households doing industry and trade business amended by the Ordinance No. 10-LCT/HDNN7 dated February 26, 1983 on amendments to a number of articles on trade and industry tax, Ordinance dated November 17, 1987 on amendments to a number of articles on trade and industry tax and regulations on commodity tax, Ordinance dated March 03, 1989 on amendments to a number of articles of the Ordinance and Charter on trade and industry tax and commodity tax is annulled.

3. The Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH10 and Ordinance on Court Fees and Charges No. 10/2009/PL-UBTVQH12 shall cease to have effective from the effective date of this Law.

Article 24. (annulled)

Article 25. Elaborating regulations

The Government shall detail Articles and clauses in this Law as assigned./.

CERTIFIED BY CHAIRMAN Le Quang Tung