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GOVERNMENT OF VIETNAM |
SOCIALIST REPUBLIC OF VIETNAM |
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No. 362/2025/ND-CP |
Hanoi, December 31, 2025 |
ELABORATING CERTAIN ARTICLES AND MEASURES FOR ORGANIZING AND GUIDING THE IMPLEMENTATION OF THE LAW ON FEES AND CHARGES
Pursuant to Law on Government Organization No. 63/2025/QH15;
Pursuant to Law on Fees and Charges No. 97/2015/QH13;
Pursuant to Law on State Budget No. 89/2025/QH15;
Pursuant to Law on Environmental Protection No. 72/2020/QH14;
Pursuant to Resolution No. 198/2025/QH15 of the National Assembly of Vietnam on special mechanisms and policies for the private sector development;
At the request of Minister of Finance;
The Government of Vietnam issues a Decree elaborating certain articles and measures for organizing and guiding the implementation of the Law on fees and charges
This Decree provides regulations on declaration, collection, and payment of fees and charges; fee settlement; fee management and use; and the responsibilities of regulatory agencies and organizations in collecting, paying, managing, and using fees.
This Decree applies to:
1. Payers, including organizations and individuals provided with public services for state management as prescribed by the Law on Fees and Charges.
2. Collectors as prescribed by the Law on Fees and Charges, including:
a) Regulatory agencies, overseas missions of Socialist Republic of Vietnam.
b) Public service providers as prescribed by laws.
c) Organizations assigned by competent authorities to provide public services for state management and collect fees and charges as prescribed by specialized laws.
3. Regulatory agencies, organizations, and individuals relevant to declaration, collection, and payment of fees and charges; fee settlement; and the management and use of fees.
Article 3. Declaration, collection, payment of fees and charges; fee settlement
1. Payers shall declare (if any) and pay fees and charges monthly, quarterly, annually, or separately. Based on the nature and characteristics of each fee or charge and the actual situation, the competent authority specified in Clause 2 Article 4 of Law on Fees and Charges shall stipulate the specific forms of payment, declaration periods, and payment methods to ensure compliance.
Payers shall pay fees and charges into the state budget according to any of the following methods:
a) Pay directly at the State Treasury.
b) Pay to collectors in cash or cashless payment into the dedicated fee collection account of the collector opened at a credit institution or into the account pending payment to state budget opened at the State Treasury.
c) Pay to agencies or organizations other than collectors, applicable in cases of administrative procedures or online public services as specified by the Government on the implementation of the single-window system, inter-agency single-window system in handling of administrative procedures.
2. The organizations or agencies receiving fees and charges other than collectors specified in point c Clause 1 of this Article shall transfer the entire amount of fees and charges collected to the state budget collection account opened at the State Treasury, or deposit into the dedicated fee collection account of the collector opened at a credit institution, or deposit into the account pending payment to state budget opened at the State Treasury within 24 hours from the time of receiving the fees and charges.
3. Collectors shall, except for cases specified in Clause 4 of this Article, declare, pay fees and charges, and settle collected fees as follows:
a) Fee collectors as regulatory agencies specified in points a and c Clause 2 Article 2 of this Decree and charge collectors specified in Clause 2 Article 2 of this Decree shall declare, pay fees and charges to the state budget as stipulated by tax administration laws.
Organizations collecting customs fees and transit charges for goods and transport vehicles shall not declare the fees and charges and pay them in accordance with point b of this Clause.
b) Fee collectors specified in point b Clause 2 Article 2 of this Decree and fee collectors that are not regulatory agencies specified in point c Clause 2 Article 2 of this Decree shall deposit the entire amount of fee collected from the previous month, including accrued interest, into the account pending payment to state budget by the 05th each month.
Collectors shall declare fees collected in the previous month in accordance with laws on tax administration and pay the remaining amount from the account pending payment to state budget by the 20th each month.
If the competent authority specified in Clause 2 Article 4 of Law on fees and charges has other provisions on deadlines to deposit the collected fees into the account pending payment to state budget or the state budget collection account, such provisions shall apply.
c) Collectors shall settle the collected fees in accordance with tax administration laws.
4. Fees and charges collected by overseas missions of Socialist Republic of Vietnam shall be declared and paid in accordance with tax administration laws.
5. Collectors shall issue fee receipts to payers in accordance with regulations on invoices, receipts, and administrative procedures in the field of the State Treasury.
6. Collectors shall calculate late payment interests, handle extra payment, and propose competent authorities to apply enforcement methods in accordance with tax administration laws.
7. The currency used for declaring, collecting, and paying fees and charges shall comply with tax administration laws and specific regulations for each type of fee and charge. Where:
a) Fees and charges collected in Vietnam are in Vietnamese dong, except where the law stipulates that fees and charges may be collected in freely convertible foreign currencies. In cases where fees are collected in freely convertible foreign currencies, they may be collected in foreign currency or converted to Vietnamese dong based on the exchange rate as follows:
When paying fees and charges at commercial banks or other credit institutions, the applicable exchange rate shall be the buying rate of the commercial bank or credit institution where the payer has opened the account at the time of payment.
When paying fees and charges through the State Treasury, the accounting exchange rate announced by the Ministry of Finance at the time of payment shall apply.
When paying fees in cash or by other means to the collector, the exchange rate announced by the Joint stock Commercial Bank for Foreign Trade of Vietnam at the time of payment or at the end of the working day immediately preceding the holiday or day off shall apply
b) Fees and charges collected overseas shall be in the currency of the host country or in freely convertible foreign currencies.
Article 4. Rules of fee management and use
1. Fees collected from services provided by collectors as regulatory agencies in points a and c Clause 2 Article 2 of this Decree shall be fully paid to the state budget.
In cases where this Decree and international treaties to which the Socialist Republic of Vietnam is a member have different provisions on the management and use of fees, the provisions of the international treaties shall apply.
2. Fees collected from services provided by collectors specified in point b Clause 2 Article 2 of this Decree may be retained in part or in full to cover their expenses for service provision and fee collection in accordance with Clause 2 Article 5 of this Decree; the remaining amount shall be paid to the state budget.
3. Fees collected from services provided by collectors other than regulatory agencies specified in point c Clause 2 Article 2 of this Decree may be retained in part or in full to cover their expenses for service provision and fee collection in accordance with Clause 2 Article 5 of this Decree; the remaining amount shall be paid to the state budget. The remaining amount is considered revenue for the collector.
Article 5. Determination of the retention rate; management and use thereof
1. The amount of fees to be retained by the collector in cases specified in Clause 2 and Clause 3 Article 4 of this Decree is determined as follows:
a) The amount to be retained = Sum of collected fees x Percentage of fees retained.
b) The percentage of fees retained is determined as follows:
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Percentage of fees retained (%) = |
= |
Estimated amount of expenses incurred from service provision and fee collection of whole year |
x 100 |
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Estimated amount of collected fees of whole year |
Where:
Estimated amount of expenses incurred from service provision and fee collection of whole year shall be determined on the basis of spending contents referred to in Clause 2 of this Article and applicable policies, standards and levels of expenditure.
Estimated amount of collected fees of whole year shall be determined by the collector on the basis of estimated fee rates and the number of services to be provided during the year.
In case the percentage of fees retained is adjusted, estimated amounts of expenses and collected fees must be also determined on the basis of data on expenses and collected fees of the previous year
The maximum percentage of fees retained is 100%.
c) Competent state agencies referred to in Clause 2 Article 4 of the Law on fees and charges shall decide the percentage of fees retained by collectors. Competent state agencies may consider and decide a general percentage of fees retained to apply to types of fees which have similar nature..
Competent agencies shall adjust the percentage of fees retained in case the amount of retained left is not enough to pay off operating expenses of a collector or unused and brought towards years due to changes in the Government’s policies
2. The amount of fees retained by the collector shall be used to cover its expenses incurred during service provision and fee collection according to its cost estimate approved by a competent authority, including
a) Recurrent expenditures:
Payments made to individuals providing services and collecting fees: salary, allowances and compulsory salary-based contributions, except for salaries of cadres and civil servants whose salaries are paid using funding derived from state budget in accordance with applicable regulations.
Expenditures on service provision and fee collection such as: office stationeries, materials, means of communication, electricity, water, and allowances for business trips in compliance with applicable standards and levels.
Expenditures on current repair of assets, machinery and equipment directly serving the service provision and fee collection
Expenditures on purchase of materials relating to service provision and fee collection
Other expenditures relating to the service provision and fee collection.
b) Non-recurrent expenditures:
Expenditures on renting, purchasing and repairing assets, machinery and equipment serving the service provision and fee collection.
Other non-recurrent expenditures relating to the service provision and fee collection.
3. Collectors shall make annual statements of their revenues and expenses as prescribed. If the collector is a public service provider, after annual statement of revenues and expenses as prescribed, the amount of fees which has been retained but unused in the year shall be carried forwards to the following year for covering the collector’s expenses as prescribed. Upon the end of 05 years of fee carryforward, the collector shall transfer such fees to state budget.
1. This Decree comes into force from January 1, 2026.
2. The Government’s Decree No. 120/2016/ND-CP dated August 23, 2016 and Government’s Decree No. 82/2023/ND-CP dated November 28, 2023 shall cease to have effect from the effective date of this Decree.
3. Amendments and supplements to certain Articles of the Government’s Decree No. 153/2024/ND-CP dated November 21, 2024
a) Point d Clause 1 Article 7 of Decree No. 153/2024/ND-CP is amended as follows:
“d) Payers shall pay fees to the state budget according to any of the following regulations:
Pay directly at the State Treasury.
Pay in cash to the collector or cashless payment into the dedicated fee collection account of the collector.
Pay to agencies or organizations other than collectors, applicable in cases of administrative procedures or online public services as specified by the Government on the implementation of the single-window system, inter-agency single-window system in handling of administrative procedures.
Within 24 hours of receiving the fee, the agency or organization receiving the fees must transfer the entire collected amount to the account of the fee collection at the State Treasury or the dedicated fee collection account of the fee collector.
b) Point b Clause 2 Article 7 of Decree No. 153/2024/ND-CP is amended as follows:
“b) Declare and pay environmental protection fees for air emissions in accordance with tax administration laws.”
c) Clause 5 Article 7 of Decree No. 153/2024/ND-CP is amended as follows:
“5. Collectors shall transfer the entire collected amount into the state budget. The expenses for fee collection activities are allocated by the state budget within the collector’s approved budget estimates in accordance with regulations.”
d) Article 8 of Decree No. 153/2024/ND-CP is annulled; the phrase “pay into the account pending payment to state budget No… of the collector opened at the State Treasury…” in Form No. 02 and “pay into the account pending payment to state budget No… of the Department of Natural Resources and Environment opened at the State Treasury…” in Form No. 03 attached to Decree No. 153/2024/ND-CP are removed.
4. Decree No. 139/2016/ND-CP dated October 4, 2016 and Decree No. 22/2020/ND-CP dated February 24, 2020 are annulled.
5. Regarding the fees collected before the effective date of this Decree, they shall be managed and used as prescribed in Decree No. 120/2016/ND-CP, as amended and supplemented by Decree No. 82/2023/ND-CP. Regarding the fees retained before the effective date of this Decree, upon the end of 02 years of fee carryforward as prescribed in Decree No. 82/2023/ND-CP, the collector shall transfer such fees to state budget.
6. In the case where the legislative documents on fee collection have not been amended in time, the declaration, collection, payment, management, and use of fees and charges shall be carried out in accordance with this Decree.
7. In the case the legislative documents referred to this Decree are amended or replaced, the newest document shall be applied.
Ministries, ministerial agencies, Governmental agencies, the Supreme People’s Court, the Supreme People’s Procuracy, People’s Committees of provinces, and collectors shall fulfill their responsibilities as prescribed in the Law on Fees and Charges. In addition, they must comply with the following regulations:
1. Responsibilities of collectors:
a) Prepare schemes for collection of fees and charges:
A scheme for collection of fees shall consist of: Methods of service provision and fee collection; estimated collection rate and grounds thereof; payers; exemption and reduction of fees; estimates for collected fees and expenditures; percentage of fees retained; evaluation of payers’ capacity; efficiency of fee collection.
A scheme for collection of charges shall consist of: Methods of service provision and collection of charges; estimated collection rate and grounds thereof; payers; exemption and reduction of charges; evaluation of payers’ capacity; efficiency of collection of charges
b) Submit schemes for collection of fees and charges to sector regulatory ministries (for types of fees and charges under the competence of Ministry of Finance) or sector regulatory departments (for types of fees and charges under the competence of provincial-level people’s councils).
c) In case a type of fees and charges is jointly collected by several collectors, a specific document shall not be issued to each collector.
d) Fulfill other responsibilities as stipulated in this Decree.
2. Provincial-level People’s Committees shall direct their specialized agencies to appraise schemes for collection of fees and charges for cases specified in point c Clause 1 of this Article for fees falling under the jurisdiction of the provincial-level People’s Council; submit them to the provincial-level People’s Council for decisions on collection of fees and charges.
3. Ministries, ministerial agencies, Governmental agencies, the Supreme People’s Court, and the Supreme People’s Procuracy shall:
a) Receive and appraise schemes for collection of fees and charges of collectors in their management sectors/fields.
b) Formulate schemes for collection of fees and charges in cases where collectors do not formulate schemes and in cases specified in point c, Clause 1 of this Article for fees falling under the jurisdiction of the Ministry of Finance.
c) Submit a document enclosed with schemes for collection of fees and charges developed by the collectors which have been approved or the schemes they have developed to the Ministry of Finance. The Ministry of Finance shall issue or submit it to the competent authorities to issue legislative documents on collection rates, collection, exemption, reduction, management, and use of fees and charges included in the list of fees and charges enclosed with the Law on fees and charges.
d) Lead and cooperate with relevant ministries and departments to develop schemes to add new fees to the list of fees and charges enclosed with the Law on fees and charges or amend/remove fees in the list of fees and charges enclosed with the Law on fees and charges; submit report to the competent authority or submit a document enclosed with schemes to the Ministry of Finance to report to the competent authority for review and decision in accordance with Clause 1 Article 5 of the Law on Fees and Charges; take responsibility for proposed fees and charges as stipulated by law.
4. Fees and charges listed in the List of fees and charges enclosed with the Law on fees and charges may only collected upon the issuance of a document specifying the collection rates.
5. Ministers, heads of ministerial agencies, heads of Governmental agencies, and Chairpersons of People’s Committees of provinces shall implement this Decree./.
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ON BEHALF OF THE GOVERNMENT OF VIETNAM Ho Duc Phoc |
