According to this Decree, fees and charges to be paid in Vietnam are collected in VND. In the cases where fees and charges are allowed to be paid in freely convertible foreign currencies by laws, fees and charges may be collected in a freely convertible foreign currency or VND on the basis of converting from foreign currency to VND according to the following exchange rate:
- If fees and charges are paid at commercial banks or other credit institutions, buying rates announced by the commercial banks or the credit institutions where payers open their accounts at the payment time shall be applied
- If fees and charges are directly paid at the State Treasuries, the exchange rate announced by Ministry of Finance at the payment time shall be applied
- If fees and charges are paid in cash or under other forms of payment to collectors, the exchange rate shall be the buying rate under the transfer form announced by the operations center of Vietcombank at the payment time
This Decree takes effect from January 1st, 2017. To replace Decree No. 57/2002/ND-CP dated June 3rd, 2002; Articles 46, 47, 48 and other contents related to fees for civil judgment enforcement in the Government’s Decree No. 62/2015/ND-CP dated July 18th, 2015; The regulations on fees for imposition of penalties for violations against the law on competition and charges for verification of applications for exemption provided for from Article 51 through Article 57 of the Government’s Decree No. 116/2005/ND-CP dated September 15th, 2005. To abolish the contents relating to fees and charges in the Directive No. 24/2007/CT-TTg dated November 1st, 2007.
Accordingly, from 2017, these fees shall be converted into service prices: Fees for tests of drug used for animals and plants, market fees, fees for use of roads, fees for navigation, fees for verification of transport vehicles, fees for technical verification for machinery, equipment, materials and substances subject to strict requirements for safety, fees for car, fees for environmental protection for solid waste, ect.
This Law takes effect from January 01st, 2017.
The following regulations shall be amended or annulled
a) Clause 3, Article 75 of the Law on Inland Waterway Navigation No. 23/2004/QH11 which was amended and supplemented according to the Law No. 48/2014/QH13
b) Point a, Clause 2, Article 74 of the Law on Railway No. 35/2005/QH11
c) Phrases "lệ phí tuyển sinh" (admission fee) in Articles 101 and 105 of the Law on Education No. 38/2005/QH11 which was amended and supplemented according to the Law No. 44/2009/QH12, Articles 64, 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
d) Clause 4, Article 18 of the Law on Health insurance No. 25/2008/QH12 which was amended or supplemented according to the Law No. 46/2014/QH13
dd) Article 25 and Clause 3, Article 15 of the Law on Independent audit No. 67/2011/QH12
e) Chapter IV – A on license tax as prescribed in the Standing committee of the National Assembly’s Resolution No. 200/NQ-TVQH dated January 18, 1966 defining trade and industry tax on cooperatives, cooperative organizations and individual business households amended and supplemented according to Ordinance No. 10-LCT/HDNN7 dated February 26, 1983 amending and supplementing a number of articles of trade and industry tax, Ordinance dated November 17, 1987 amending and supplementing a number of articles on trade and industry tax and regulations on commodity tax, Ordinance dated March 03, 1989
i) Legal Practice Certificates for candidates who have not yet taken an apprenticeship examination shall be VND 1,500,000 per dossier. Those who do not have to take an apprenticeship examination shall be subject to a fee of VND 400,000 per dossier.
ii) The granting of Foreign Lawyer Practice Certificates in Vietnam shall be subject to a fee of VND 2,000,000 per dossier. Extensions shall require a fee of VND 1,000,000 per dossier, representing an increase of VND 500,000 for both.
iii) The provision of establishment licenses for foreign law firms or branches of foreign law organizations in Vietnam shall be subject to a fee of VND 20,000,000 per dossier, representing a VND 5,000,000 increase over the previous fee. The fee for amending such licenses shall be VND 4,000,000 per dossier. Additionally, the granting of a Certificate of Practice to foreign law firms or branches of foreign law organizations shall be subject to a fee of VND 400,000 per dossier.
Competent agencies with the authority to collect fees for Legal Practice Certificates must remit 10 percent of the fee to the State budget and may retain 90 percent for costs related to fee collection, in accordance with current regulations.
This Circular will take effect on 1 March 2012, replacing Decision No. 75/2004/QD-BTC dated September 16, 2004.
Circular No. 193/2010/TT-BTC - Regulations on new fee for registration of specimen seals and shipping explosives ... ( 2-Dec-2010) This Circular takes effect 45 days after its signing and replaces Decision No. 19/2001/QD-BTC dated 03/28/2001 of the Minister of Finance promulgating the fee levels for granting license to use, transport, purchase and repair of weapons, explosives and support tools; 78/2002/TT-BTC Circular No. 11/9/2002 dated regulations for the collection, remittance and use management fees certificate of eligibility for social security and business protection services and fees for certified and registered seal 124/2003/TT-BTC Circular No. 18 / 12/2003 of the Ministry of Finance for the collection, appraisal fee trading conditions in the field of security.