Circular No. 30/2026/TT-BTC on fee amounts, collection and remittance regime for appraisal fees for issuance of electricity operation licenses

CIRCULAR

ON FEE AMOUNTS, COLLECTION AND REMITTANCE REGIME FOR APPRAISAL FEES FOR ISSUANCE OF ELECTRICITY OPERATION LICENSES

Pursuant to the Law on Fees and Charges No. 97/2015/QH13;

Pursuant to the Law on State Budget No. 89/2025/QH13;

Pursuant to the Law on Tax Administration No. 38/2019/QH14;

Pursuant to the Law on Electricity No. 61/2024/QH15;

Pursuant to Decree No. 362/2025/ND-CP of the Government on elaboration of and measures for implementation of the Law on Fees and Charges;

Pursuant to Decree No. 126/2020/ND-CP of the Government on elaboration of the Law on Tax Administration amended by Decree No. 91/2022/ND-CP and Decree No. 373/2025/ND-CP;

Pursuant to Decree No. 347/2025/ND-CP of the Government on administrative procedures in the State Treasury sector;

Pursuant to Decree No. 123/2020/ND-CP of the Government on invoices and documents amended by Decree No. 70/2025/ND-CP;

Pursuant to Decree No. 61/2025/ND-CP of the Government on elaboration of the Law on Electricity regarding electricity operation licenses;

Pursuant to Decree No. 146/2025/ND-CP of the Government on devolution and delegation in the field of industry and trade;

Pursuant to Decree No. 29/2025/ND-CP of the Government on functions, duties, powers and organizational structure of the Ministry of Finance amended by Decree No. 166/2025/ND-CP;

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

The Minister of Finance promulgates the Circular on fee amounts, collection and remittance regime for appraisal fees for issuance of electricity operation licenses.

Article 1. Scope and regulated entities

1. This Circular provides for fee payers, fee-collecting entities, fee amounts, collection and remittance regime for appraisal fees for issuance of electricity operation licenses (including issuance, amendment, replacement and extension of electricity operation licenses).

2. Regulated entities:

a) Organizations submitting applications for issuance of electricity operation licenses;

b) Organizations competent to issue electricity operation licenses;

c) Other organizations and individuals related to declaration, collection and remittance of appraisal fees for issuance of electricity operation licenses.

Article 2. Fee payers

Organizations submitting applications for issuance of electricity operation licenses are fee payers of appraisal fees for issuance of electricity operation licenses in accordance with this Circular.

Article 3. Fee-collecting entities

The fee-collecting entity for appraisal fees for issuance of electricity operation licenses is the organization competent to issue electricity operation licenses in accordance with the law on electricity.

Article 4. Fee amounts

1. In case of issuance of electricity operation licenses, the fee amounts shall be applied in accordance with the Schedule of fee amounts enclosed with this Circular.

2. In case of amendment, replacement or extension of electricity operation licenses, the fee amount shall be equal to 50% of the fee amount specified in the Schedule of fee amounts enclosed with this Circular.

3. For issuance of electricity operation licenses in the field of electricity distribution: where the total length of power lines and the total capacity of transformer stations do not fall within the same fee amount bracket, the fee amount corresponding to either the total length of power lines or the total capacity of transformer stations with the higher fee amount shall be applied.

4. Where an application for issuance of electricity operation license covers two or more fields of operation, the appraisal fee (P_TD) for issuance of electricity operation license shall be calculated as follows:

In which:

P₁ is the highest fee amount among the fields of operation requested for issuance of electricity operation license as specified in the Schedule of fee amounts enclosed with this Circular;

P_i is the fee amount of the remaining fields of operation requested for issuance of electricity operation license;

n is the total number of fields of operation requested for issuance of electricity operation license;

0.4 is the adjustment coefficient.

5. Exemption from appraisal fees for issuance of electricity operation licenses shall apply in case of amendments to electricity operation licenses due to change of the head office address of the organization already granted electricity operation license upon rearrangement of administrative divisions at all levels.

Article 5. Declaration, collection and remittance of fees

1. The fee payer shall pay fees into the state budget as follows:

a) Payment of fees within the time limit specified in Decree No. 61/2025/ND-CP dated March 4, 2025 of the Government on elaboration of the Law on Electricity regarding electricity operation licenses;

b) Payment of fees by one of the methods specified in clause 1 Article 3 of Decree No. 362/2025/ND-CP dated December 31, 2025 of the Government on elaboration of and measures for implementation of the Law on Fees and Charges.

2. The fee-collecting entity shall remit 100% of the collected fees to the state budget according to the corresponding chapters and sub-items of the current State budget entries, including accrued interest (if any) on the account balance during the fee collection process. Expenses for provision of services and fee collection activities shall be covered by the state budget within the estimates allocated to the fee-collecting entity in accordance with regulations on state budget expenditure norms and standards.

The fee-collecting entity shall declare, collect, remit fees and finalize the collected fee amounts in accordance with clause 3 Article 3 of Decree No. 362/2025/ND-CP.

Article 6. Implementation provisions

1. This Circular comes into force as of May 11, 2026.

2. Circular No. 106/2020/TT-BTC dated December 8, 2020 of the Minister of Finance on fee amounts, collection, remittance, management and use of appraisal fees for issuance of electricity operation licenses ceases to be effective from the effective date of this Circular.

3. Annulment of Serial No. 44 clause 1 Article 1 and Article 2 of Circular No. 64/2025/TT-BTC dated June 30, 2025 of the Minister of Finance on fee amounts and exemption of certain fees and charges to support enterprises and individuals.

4. Other contents related to declaration, collection, remittance and public disclosure of fee collection regime not provided in this Circular shall be implemented in accordance with the following documents: the Law on Fees and Charges No. 97/2015/QH13; the Law on Tax Administration No. 38/2019/QH14; Decree No. 362/2025/ND-CP; Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government on elaboration of the Law on Tax Administration amended by Decree No. 91/2022/ND-CP and Decree No. 373/2025/ND-CP; Decree No. 347/2025/ND-CP dated December 29, 2025 of the Government on administrative procedures in the State Treasury sector; Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government on invoices and documents amended by Decree No. 70/2025/ND-CP and Circular No. 32/2025/TT-BTC dated May 31, 2025 of the Minister of Finance on guidelines for implementation of a number of articles of the Law on Tax Administration dated June 13, 2019, Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government on invoices and documents, and Decree No. 70/2025/ND-CP dated March 20, 2025 on amendments to Decree No. 123/2020/ND-CP.

5. In case the documents referred to in this Circular are amended or replaced, the amended or replacing documents shall prevail.

6. Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance for further study and additional guidance./.

SCHEDULE OF FEE AMOUNTS FOR APPRAISAL FEES FOR ISSUANCE OF ELECTRICITY OPERATION LICENSES

(Enclosed with Circular No. 30/2026/TT-BTC dated March 27, 2026 of the Minister of Finance)