MINISTRY OF FINANCE  
--------  SOCIALIST REPUBLIC OF VIETNAM  
Independence - Freedom - Happiness  
--------------  
No. 112/2020/TT -BTC  Hanoi , December 29, 2020  
  
CIRCULAR  
REGULATIONS ON RATES OF CERTAIN CHARGES AND FEES TO ASSIST AND 
RESOLVE DIFFICULTIES FOR BUSINESS AND ENSURING SOCIAL SECURITY IN 
RESPONSE TO COVID -19 PANDEMIC  
Pursuant to the Law on Fees and Charges dated November 25, 2015;  
Pursuant to the Government's Decree No. 87/2017/ND -CP dated July 26, 2017 defining the 
functions, tasks, powers and organizational structure of the Ministry of Finance;  
Implementation of the Resolution No. 124/2020/QH14 dated November 11, 2020 of the 
National Assembly on the socio -economic development plan for 2021; Resolution No. 129/NQ -
CP dated September 11, 2020 of the Government on the regular meeting in August 2020; 
Directive No. 11/CT -TTg dated March 4, 2020 of the Prime Minister on urgent tasks and 
solutions to overcome difficulties for business, ensuring social security in response to Covid -
19 pandemic;  
Implementation of the Prime Minister's direction in Official Dispatch No. 10344/VPCP -KTTH 
dated December 10, 2020 on the review to reduce fees and charges to resolve difficulties for 
those affected by the Covid -19 pandemic;  
At the request of the Director of the Tax Policy Department;  
The Minister of Finance promulgates a Circular on regu lations on rates of certain charges and 
fees to assist and resolve difficulties for business and ensuring social security in response to 
Covid -19 pandemic.  
Article 1. Rates of certain charges and fees to assist and resolve difficulties for business 
and ens uring social security in response to Covid -19 pandemic  
1. From January 1, 2021 to the end of June 30, 2021, the rates of a number of charges and fees 
are specified as follows:  
No. Description of fee or charge  Rate  
1 Fee for exploitation and use of 
environmental data  70% of the fee rate specified in the fee schedule 
issued together with Circular No. 22/2020/TT -
BTC dated April 10, 2020 of the Minister of 
Finance on rates, collection, payment, 2 
 
No. Description of fee or charge  Rate  
management and use fees for  the exploitation and 
use of environmental data.  
2 Charge for issuance of license 
for establishment and operation 
of a bank, charge for issuance 
of license for establishment and 
operation of a non -bank credit 
institution  50% of the charge rates specified at Points a and 
b, Section 1 of the schedule of charge rates 
specified in Clause 1, Article 4 of the Circular No. 
150/2016/TT -BTC  dated October 14, 2016 of 
Minister of Finance on rates, collection and 
payment of charges for issuance of licenses for 
establishment an d 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.  
3 Charge for issuance of 
certificates of eligibility for 
construction activities to 
organizations, charge for 
issuance of certificates to 
practice construction activities 
to individuals  50% of the charge rates specified in Clause 1 , 
Article 4 of Circular No. 172/2016/TT -BTC  dated 
October 27,  2016 of the Minister of Finance on 
rates, collection and payment of charge for 
issuance of construction operation licenses.  
4 Fee for appraisal of 
construction investment 
projects, fee for appraisal of 
basic design drawings  50% of the fee rates specified  in Circular No. 
209/2016/TT -BTC  dated November 10, 2016 of 
the Minister of Finance on rates, collection, 
payment, payment, management and use of fee for 
appraisal of construction investment projects, fee 
for appraisal of basic design drawings.  
5 Fee for appraisal of engineering 
design, fee for appraisal of 
construction estimates  50% of the fee rates specified in Circular No. 
209/2016/TT -BTC  dated November 10, 2016 of 
the Minister of Finance on rates, collection, 
payment, payment, management and use of fee for 
appraisal of engineering design, fee for appraisal 
of construction estimates.  
6 Fees for assessment and 
issuance of an international 
tour business license, a 
domestic tour business license 
and a tour guide card  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 Mi nister of Finance on 
rates, collection, payment and management of fees 
for assessment and issuance of an international 
tour business license, a domestic tour business 
license and a tour guide card; charges for the 
license to establish a representative offi ce in 
Vietnam by a foreign tour operator.  3 
 
No. Description of fee or charge  Rate  
7 Fees for assessment and 
licensing of exploration, 
exploitation and use of water 
resources; discharging 
wastewater into water sources 
and practicing underground 
water drilling performed by 
central agencies  80% of the fee rates specified in the schedule of 
fee rates promulgated together with Circular No. 
270/2016/TT -BTC  dated 14 November 2016 of 
the Minister of Finance on rates, collection, 
payment, management and use of fees for 
assessment and licensing of exploration, 
exploitation and use of water resources; 
discharging wastewater into water sources and 
practicing underground water drilling performed 
by central agencies.  
8 Fee for exploitation and use of 
hydro -meteorological 
information and data  70% of the fee rates spe cified in the schedule of 
fee rates issued together with Circular No. 
197/2016/TT -BTC  dated November 8, 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.  
9 Fees and charges in security  
sector (except for 02 below 
items)  
Particularly for fees for 
issuance, replacement, renewal 
and re -issuance of securities 
practicing certificates to 
individuals practicing 
securities at securities 
companies, securities 
investment fund management 
companies  and securities 
investment companies and fee 
for monitoring securities 
activities  50% of the fee and charge rates specified in the 
schedule of fees and charges issued together with 
Circular No. 272/2016/TT -BTC  dated November 
14, 2016 of the Minister of Finance on rates, 
collection, payment, managemen t and use of fees 
and charges in the securities sector.  
100% of the charge rates specified at Point 20, 
Section I and Point 2, Section II, schedule of fee 
and charge rates promulgated together with 
Circular No. 272/2016/TT -BTC . 
10 Fee for assessment of contents 
of non -commercial documents 
for the is suance of publishing 
licenses, charge for issuance of 
licenses for import of non -
commercial publications and 
registration charge for 
importing commercial 
publications  50% of the fee rates specified in Article 4 of 
Circular No. 214/2016/TT -BTC  dated November 
10, 201 6 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.  
11 Fee for appraisal of goods and 
services subject to restrictions; 50% of the fee and charge rates specified in Clause 
1, Article 4 of the Circular No. 168/2016/TT -BTC  4 
 
No. Description of fee or charge  Rate  
goods and services subject to 
conditions in trade sector and 
charge for the issuance of a 
license to establish a mercantile 
exchange  
a) In central -affiliated cities 
and provincial cities or towns  
b) In other areas  dated October 26, 2016 of the Minister of Finance 
on rates, collection, paym ent, 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.  
50% of the respective charge a nd fee rates 
specified at Point a above.  
12 Fee for registration 
(confirmation) to use foreign 
barcodes  50% of the fee rates specified in Clause 2, Article 
4 of Circular No. 232/2016/TT -BTC  dated 
November 11, 2016 of th e Minister of Finance on 
rates, collection, payment, management and use of 
fee for issuance of barcodes.  
13 Industrial property fee  50% of the fee rates specified in Section A 
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.  
14 Fee for concession to operate 
airports and airfields  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 
airfields.  
15 Customs fees and charges for 
entry into and exit from airports 
and airfields for foreign flights 
to Vietnam’s airports  90% of the fee and charge rates specified in 
Article 4 of Circular No. 194/2016/TT -BTC  dated 
November 8, 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.  
16 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 airfields (except 
for the fee items in: 4.1, 4.2, 
4.3, 4.4, 4.5.1, 5, 6 of Section 80% of the fee rates specifie d in Section VI and 
Section VIII, 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.  5 
 
No. Description of fee or charge  Rate  
VI Part A of schedule of fee and 
charge rate s in the aviation 
sector issued together with 
Circular No. 193/2016/TT -
BTC ) and fee for registration of 
secured transactions for aircraft 
(except for fee items in ordinal 
numbers 4 Section VIII, Part A 
of the schedule of fee and 
charge rates in the aviation 
sector, issued together with 
Circular No. 193/2016/TT -
BTC ) 
For fee items in 4.1, 4.2, 4.3, 
4.4, 4.5.1, 5, 6 of Section VI 
and ordinal numbers 4 of 
Section VIII Part A of schedule 
of fee and charge rates in the 
aviation sector issued together 
with Circular No. 
193/2016/TT -BTC  100% of the respective fee rates specified in 
sections VI and VIII, Part A of schedule of charge 
and fee rates in aviation sector issued together 
with Circular No. 193/2016/TT -BTC . 
17 a) Fee for registration of 
secured transactions  
b) Fee for disclosure of secured 
transactions with collateral 
being movable property 
(except aircraft), seagoing 
ships  80% of the fee rates specified at Points a, b and d, 
Clause 1, Article 4 of Circular No. 202/2016/TT -
BTC  dated November 9, 2016 of the Minister of 
Finance on rates, collectio n, payment, 
management and use of fees in secured transaction 
registration and 80% of the fee rates prescribed fee 
rate Point c and dd Clause 1 Article 1 of the 
Circular No. 113/2017/TT -BTC  dated October 20, 
2017 of the Minister of Finance on amendments to 
Circular No. 202/2016/TT -BT. 
80% of the fee rate specified in Clause 2, Article 
4 of Circular No. 202/2016/TT -BTC  . 
18 Fee for assessment of business 
conditions in inspection of 
occupational safety; training of 
occupational safety and 
sanitation  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 inspection of occupational safety, 
training of occupational safety and sanitation 
issued together with Circular No. 245/2016/TT -
BTC  dated November 11, 2016 of the Minister of 
Finance on rates, collection, payment , 6 
 
No. Description of fee or charge  Rate  
management and use of fee for assessment of 
business conditions in inspection of occupational 
safety; training of occupational safety and 
sanitation.  
19 Charge for the issuance of an 
operation license to send 
workers abroad for a definite 
term and the f ee for verifying 
papers and documents at the 
request of a domestic 
organization or individual  50% of the fee and charge rates as defined in 
Clauses 1 and 3, Article 4 of Circular No. 
259/2016/TT -BTC  of the Minister of Finance 
dated November 11, 2016 on rates, c ollection, 
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.  
20 a) Charge for issuance of 
protection certificates, 
certificates of registratio n of 
industrial property rights 
transfer contracts, charge for 
filing applications for 
registration of IP rights 
protection, charge for issuance 
of certificates to practice as 
industrial property 
representatives, announcement 
and registration of industrial  
property representatives  
b) Fee for plant variety 
protection (maintenance of the 
effectiveness of plant variety 
protection certificate):  
- The plant variety protection 
certificate remains valid from 
year 1 to year 9.  
- The plant variety protection 
certifi cate remains valid from 
the 10th year to the end of the 
validity period of the protection 
certificate  50% of the charge rate specified in Section I of 
schedule of fee and charge rates in the field of 
cultivation and forest plant varieties issued 
together w ith 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.  
80% of the fee rates specified at 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 .  Section III schedule of fees 
and charges in the field of cultivation and forestry 
plant varieties issued together with Cir cular No. 
207/2016/TT -BTC . 
21 Charge for issuance of 
passports, entry and exit 
permits, exit permits, AB 
stamps  80% of the charge rates specified in Part I of the 
schedule of fees and charges promulgated together 
with Circular No. 219/2016/TT - BTC dated 
November 10, 2016 of the Minister of Finance on 7 
 
No. Description of fee or charge  Rate  
rates, collection, payment, management and use of 
fees and charges in the sector of exit, entry, transit, 
and residence in Vietnam. .  
22 Charge for issuance of licenses 
to manage firecrackers, charge 
for iss uance of licenses to 
manage weapons, explosives 
and combat gears  80% of the charge rates specified in Part III and 
Part IV, Article 1 of Circular No. 23/2019/TT -
BTC  dated Ap ril 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 combat gears.  
23 Fee for settlement of 
independent claims of persons 
with related in terests and 
obligations and fee for 
appraisal of applications for 
exemption in the settlement of 
competition cases  50% of the fee rate specified in 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 settlem ent of competition cases.  
24 Fee for inspection of fire safety 
equipment  50% of the fee rates specified in Section I, Section 
II, Point 2, Section VI, Section VII, Section VIII, 
Section IX, Part A and Part B Fire safety issued 
together with the Circular N o. 227/2016/TT -BTC  
dated November 11, 2016 of the Minister of 
Finance on rates, collection, payment, 
management and use of fee for inspection of fire 
safety equipment and 50% of the fee rates 
specified in Section III, Section IV, Section V, 
Point 1, Section VI, Part A, Article 1 of the 
Circular No. 112/2017/TT -BTC  dated October 20, 
2017 of the Minister of Fina nce on amendments to 
the Circular No. 227/2016/TT -BTC . 
25 Fee fo r appraisal and approval 
of fire safety designs  50% of the fee rate specified in Article 5 of 
Circular No. 258/2016/TT -BTC  dated November 
11, 2016 of the Minister of Finance on collection, 
payment, management and use of fee for appraisal 
and approval of fire safety designs.  
26 Fee for issuance of ci tizens 
identity card  50% of the charge rates specified in Clause 2, 
Article 4 of Circular No. 232/2016/TT -BTC  dated 8 
 
No. Description of fee or charge  Rate  
November 11, 2016 of the Minister of Finance on 
rates, collection, payment, management and use of 
fee for issuance of citizen identity card.  
27 Fee in the health sector  70% of the fee rates specified in Article 1 of 
Circular No. 11/2020/TT -BTC  dated February 20, 
2020 of the Minister of Finance amending and 
supplementing a number of articles of the Circular 
No. 278/2016/TT -BTC  dated November 14, 2016 
providing for the rates, collection, payment, 
management and use of fees in the health sector 
and 7 0% of the fee rates specified in Part II; Part 
III; Sections 2, 3, 5, 6, 7, 8 and 9 Part IV; Part V 
schedule of fees in the health sector issued 
together with Circular No. 278/2016/TT -BTC  
28 Road user fees collected from 
vehicles used for transport 
services by transport 
enterprises, tran sport 
cooperatives, and transport 
household businesses  
a) Motor vehicles used for 
passenger transportation 
(passenger cars, public buses)  
b) Trucks, special -use cars and 
tractors  70% of the fee rates specified at Points 1, 2, 3, 4 
and 5, Section 1 of schedule of road user fees 
issued together with Circular No. 293/2016/TT -
BTC  dated November 15, 2016 of the Minister of 
Finance on rates, collection, payment, exemption, 
management and use of road user charges.  
90% of the fee rates specified at Points 2, 3, 4, 5, 
6, 7 and 8, Section 1 of the schedule of road user 
fees issued together with Circular No. 
293/2016/TT -BTC  . 
29 Fee in food safety and hygiene  90% of the fee rates specified in the Tariff for food 
safety and hygiene issued together with Circular 
75/2020/TT -BTC  dated August 12, 2020 of the 
Minister of Finance on amendments to articles of 
Circular No. 279/2016/TT -BTC  dated November 
14, 2016 on rates, collection, payment, 
managemen t and use of fee in food safety and 
hygiene.  
a) For the road user fees collected from vehicles used for transport services by transport 
enterprises, transport cooperatives, and transport household businesses specified in item 28 
above:  
- In case a motor vehicle is changed from non -commercial purpose to commercial purpose 
during the effective period of this Circular, the time for applying the fee as prescribed in this 
Circular is from the d ate on which the vehicle is recorded in the inspection management 
program of the Vietnam Register as a commercial vehicle.  9 
 
- If a motor vehicle has the fee paid according to the fee rate specified in Circular No. 
293/2016/TT -BTC  for the effective period of this Circular, the vehicle owner may offset the 
difference between the fee rate as prescribed in Circular No. 293/2016/TT -BTC  and the fee rate 
specified in this Circular against the fee payable of the next period.  The registry is responsible 
for offsetting the fees in the next period.  
b) Circulars referred to in the above schedule are collectively referred  to as original Circulars.  
2. From July 1, 2021 onwards, the rates of fees and charges specified in the above schedule 
shall comply with the original Circulars.  
3. In addition to the rates of fees and charges specified in the above schedule, the matters ab out 
scope, regulated entities; collection 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 announcement of the collection of  charges and fees and other 
relevant matters not specified in this Circular shall comply with the original Circulars; Law on 
Tax Administration and Decree No. 126/2020/ND -CP dated October 19, 2020 of the 
Government on elaboration of the Law on Tax Administ ration.  
Article 2. Entry into force  
1. This Circular comes into force as of January 1, 2021 to June 30, 2021 inclusive.  
2. If any legislative documents referred to in this Circular are amended, supplemented or 
replaced, the new documents shall prevail.  
3. Difficulties that arise during the implementation of this Circular should be reported to the 
Ministry of Finance for consideration./.  
  
  
  PP. MINISTER  
DEPUTY MINISTER  
 
(signed and sealed)  
 
 
Vu Thi Mai  
  
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