MINISTRY OF FINANCE  
--------  SOCIALIST REPUBLIC OF VIETNAM  
Independence - Freedom - Happiness  
--------------  
No. 47/2021/TT -BTC  Hanoi, June 24, 2021  
  
CIRCULAR  
REGULATIONS ON RATES OF CERTAIN CHARGES AND FEES TO ASSIST AND 
RESOLVE DIFFICULTIES FOR ENTITIES IMPACTED BY COVID -19 
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;  
To implement the Resolution No. 124/2020/QH14 dated November 11, 2020 of the National 
Assembly on the socio -economic development plan for 2021;  
To implement the Resolution No. 01/NQ -CP dated January 1, 2021 of the Government on 
primary tasks and solutions to implement the Plan for Socio -Economic Development   and State 
Budget Estimates in 2021, the Resolution No. 129/NQ -CP dated September 11, 2020 of  the 
Government on the regular meeting in August 2020;  
To implement the 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, 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 regulations on rates of certain charges and 
fees to assist and resolve difficulties for entities impacted by Covid -19.  
Article 1. Rates of certain charges and fees to assist and reso lve difficulties for entities 
impacted by Covid -19. 
1. From July 1, 2021 to the end of December 31, 2021, the rates of a number of charges and 
fees are specified as follows:  
No. Description  Rate  
1 Fee for exploitation and use 
of environmental data  70% of the fee rate specified in the schedule of fee 
for exploitation and use of environmental data issued 
together with Circular No. 22/2020/TT -BTC dated 
April 10, 2020 of the Minister of Finance on rates, 
collection, payment, management and use fees for 
the exp loitation and use of environmental data.  No. Description  Rate  
2 a) Charge for issuance of 
license for establishment and 
operation of a bank  
  50% of the fee rates specified at Point a, Section 1 of 
the schedule of fee 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 fees for issuance of 
licenses for establishment and operation of credit 
institutions; licenses for establishment of foreign 
bank branches, representative offices of f oreign 
credit institutions, other foreign institutions engaged 
in banking activities; licenses to operate payment 
intermediary services for non -bank organizations.  
b) Charge for issuance of 
license for establishment and 
operation of a non -bank 
credit institution  50% of the fee rate specified in Point b, Section 1 of 
the schedule of fee rates specified in Clause 1, 
Article 4 of the Circular No. 150/2016/TT -BTC  . 
3 a) Charge f or issuance of 
certificates of edibility for 
construction activities to 
organizations  
b) Charge for issuance of 
certificates to practice 
construction activities to 
individuals  50% of the fee rates specified in Clause 1, Article 4 
of Circular No. 172/2016/TT -BTC  dated October 
27, 2016 of the Minister of Finance on ra tes, 
collection and payment of fees for issuance of 
construction operation licenses.  
4 a) Fee for appraisal of 
construction investment 
projects  50% of the fee rates specified in Section 1 of 
Schedule of fee rates for appraisal of construction 
investment p rojects, appraisal of basic design 
drawings issued together with 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 ba sic design drawings.  
b) Fee for appraisal of basic 
design drawings  50% of the fee rates specified in Section 1 of 
Schedule of fee rates for appraisal of construction 
investment projects, appraisal of basic design 
drawings issued together with Circular No . 
209/2016/TT -BTC . 
5 a) Fee for appraisal of 
engineering design  
b) Fee for appraisal of 
construction estimates  50% of the fee rates specified in the Schedule of fee 
rates issued together with Circular No. 
209/2016/TT -BTC  dated November 10, 2016 of the 
Minister of Finance on rates, collection, payment, 
payment, m anagement and use of fee for appraisal 
of engineering design, fee for appraisal of 
construction estimates.  No. Description  Rate  
6 a) Fee for assessment and 
issuance of an international 
tour business license, a 
domestic tour business 
license   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 Minister of Finance on rates, 
collection, payment and management of fees for 
assessment and issuance of an international tour 
business license, a domestic tour b usiness license 
and a tour guide card; charges for the license to 
establish a representative office in Vietnam by a 
foreign tour operator.  
b) Fee for assessment and 
issuance of a tour guide card  50% of the fee rate specified in Clause 2, Article 4 
of Cir cular No. 33/2018/TT -BTC . 
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 for assessment and licensing of exploration, 
exploitation and use of water resources; discharging 
wastewater into water sources and practicing 
underground water drilling promulgated together 
with Circular No. 270/2016/TT -BTC  dated 14 
November 2016 of the Min ister 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 b y central 
agencies.  
8 Fee for utilization and use of 
hydro -meteorological 
information and data  70% of the fee rates specified in the schedule of fee 
rates for utilization and use of hydro -meteorological 
information and data 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 items 
specified in points b and c 
below)  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, management and use of fees 
and charges in the securities sector.  
b) 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 Fee rates specif ied in point 20 Section I of schedule 
of charge and fee rates in securities sector issued 
together with Circular No. 272/2016/TT -BTC  shall 
apply.  No. Description  Rate  
securities investment 
companies  
c) Fee for monitoring 
securities activities  Fee rates specified in point 2 Section II of schedule 
of charge and fee rates in securities sector issued 
together with Circular No. 272/2016/TT -BTC  shall 
apply.  
10 a) Fee for assessment of 
contents of non -commercial 
documents for the issuance 
of publishing licenses  50% of the fee rates specified in Article 4 of Circular 
No. 214/2016/TT -BTC  dated November 10, 2016 of 
the Ministe r 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.  
b) Charge for issuance of 
licenses for import of non -
commercial publications  50% of the fee rate specified in Clause 2, Article 4 
of Circular No. 214/2016/TT -BTC  . 
c) Registration charge for 
importing commercial 
publications  50% of the fee rate specified in Clause 3, Article 4 
of Circular No. 214/2016/TT -BTC  . 
11 a) Fee for appraisal of goods 
and services subject to 
restrictions in trade sector; 
fee for appraisal of goods and 
services subject to conditions 
in trade sector f or 
organizations and 
enterprises; fee for appraisal 
of goods and services subject 
to conditions in trade sector 
for household businesses and 
individuals    
a.1) In central -affiliated 
cities and provincial cities or 
towns  50% of the fee rates specified in points a, b, c Clause 
1, Article 4 of the Circular No. 168/2016/TT -BTC  
dated October 26, 2016 of the Minister of Finance 
on rates, collection, payment, management and use 
of fee for appraisal of goods and services subject to 
restrictions; goods and services subject t o conditions 
in trade sector and charge for the issuance of a 
license to establish a mercantile exchange.  
a.2) In other areas  50% of the respective fee rates specified at Point a.1 
of the item 11.  No. Description  Rate  
b) Charge for the issuance of 
a license to establish a 
mercantile exchange    
b.1) In central -affiliated 
cities and provincial cities or 
towns  50% of the fee rate specified in point d Clause 1, 
Article 4 of Circular No. 168/2016/TT -BTC . 
  
b.2) In other areas  50% o f the respective fee rates specified at Point a.1 
of item 11.  
12 Fee for registration 
(confirmation) to use foreign 
barcode codes  50% of the fee rates specified in Clause 2, Article 4 
of Circular No. 232/2016/TT -BTC  dated November 
11, 2016 of the Minister of Finance on rates, 
collection, payment, ma nagement 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 an d 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 Nov ember 11, 2016 of 
the Minister of Finance on collection of fee for 
concession to operate airports and airfields.  
15 Charges of entry into and exit 
from airports and airfields 
for foreign flights to 
Vietnamese airports  90% of the fee and charge rates speci fied 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.  
Customs fee s 90% of the fee and charge rates specified in Clause 
2, Article 4 of Circular No. 194/2016/TT -BTC  . 
16 a) Fees for assessment and 
issuance of certificates, 
licenses, and certificates in 
civil aviation operations; 
issuance of a permit to enter 
and exit restricted area s 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 
VI Part A of schedule of fee 
and charge rates to be 
applicable to Section VI Part 
A of schedule of fee and 80% of the fee rates specified 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.  
  No. Description  Rate  
charge rates in the aviation 
sector issued toget her with 
Circular No. 193/2016/TT -
BTC ) 
b) Fee for registration of 
secured transactions for 
aircraft (except for the fee 
item No. 4 in Section VII I 
Part A of schedule of fee and 
charge rates to be applicable 
to Section VI Part A of 
schedule of fee and charge 
rates in the aviation sector 
issued together with Circular 
No. 193/2016/TT -BTC ) 80% of the respective fee rates specified in section 
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  
  80% of the fee rates specified at Points a, b and d 
Section 1 of the schedule of fee rates in 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 (Circular No. 202/2016/TT -
BTC ) and 80% of the fee rates prescribed fee rate 
Point c and dd Section 1 of the schedule of fee rates 
in 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. 
b) Fee for disclosure o f 
secured transactions with 
collateral being movable 
property (except aircraft), 
seagoing ships  80% of the fee rates specified in Section 2 of the 
schedule of fee rates specified in Article 4 of the 
Circular No. 202/2016/TT -BTC  . 
18 Fee for assessment of 
business conditions in 
inspection of occupational 
safety; training of 
occupational sa fety 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 o ccupational 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, management and use of 
fee for assessment of business conditions in 
inspection of occupational safety; train ing of 
occupational safety and sanitation.  
19 a) Charge for the issuance of 
an operation license to send 
workers abroad for a definite 
term 50% of the fee 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, collection, payment, management and use of No. Description  Rate  
fee for verifying papers and documents, charge for 
the issuance of an operation license to send workers 
abroad for a definite term.  
b) Fee for verifying papers 
and documents at  the request 
of a domestic organization or 
individual  50% of the fee rates specified in Section 3 of the 
schedule of fee rates specified in Article 4 of the 
Circular No. 259/2016/TT -BTC  . 
20 a) Charge for issuance of 
protection certificates, 
certificates of re gistration of 
industrial property rights 
transfer contracts  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 
with Circular No. 207/2016/TT -BTC  dated 
November 9, 20 16 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.  
b) Charge for filing 
applications for registration 
of IP rights protection  50% of the fee rates specified at Point 2, 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 . 
c) Charge for issuance of 
certificates to practice as 
industrial pr operty 
representatives, 
announcement and 
registration of industrial 
property representatives  50% 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 
toget her with Circular No. 207/2016/TT -BTC . 
d) Fee for plant variety 
protection:  
- Maintenance of the 
effectiveness of plant variety 
protection certificate: The 
plant variety protection 
certificate remains valid 
from the 1st year to the 3rd 
year; from the 4th year to th e 
6th year; from the 7th year to 
the 9th year  
- Maintenance of the 
effectiveness of plant variety 
protection certificate: from 
the 10th year to the 15th year; 
from the 16th year to the end 
of the validity period of the 
protection certificate  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 . 
70% 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 . No. Description  Rate  
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 
rates, collection, payment, management and use of 
fees and charges in the sector of exit, entry, transit, 
and residence  in Vietnam.  
22 a) Charge for issuance of 
licenses to manage 
firecrackers  80% of the charge rates specified in Part III and Part 
IV, Article 1 of Circular No. 23/2019/TT -BTC  dated 
April 19, 2019 of the Minister of Finance on 
amendments to Circular No. 218/2016/TT -BTC  
dated N ovember 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 firec rackers, charge for issuance of licenses 
to manage weapons, explosives and combat gears.  
b) Charge for issuance of 
licenses to manage weapons, 
explosives and combat gears  80% of the fee rates specified in Section IV of the 
schedule of fee rates specified  in Article 1 of the 
Circular No. 23/2019/TT -BTC . 
23 a) Fee for settlement of 
independent claims of 
persons with related interests 
and obligations  50% of the fee rates specified in point a Clause 2, 
Article 4 of Circular No. 58/2020/TT -BTC  dated 
June 12, 2020 of the Minister of Finan ce on rates, 
collection, payment, management and use of fees for 
settlement of competition cases.  
b) Fee for appraisal of 
applications for exemption in 
the settlement of competition 
cases  50% of the fee rate specified in point b Clause 2, 
Article 4 of Ci rcular No. 58/2020/TT -BTC  . 
24 Fee for inspection of fire 
safety equipment  50% of the fee rate specified in schedule of fire 
safety and firefighting equipment issued together 
with Circular No. 02/2021/TT -BTC dated January 8, 
2021 of the Minister of Finance on collection, 
payment, management and use of fee for app raisal 
and approval of fire safety designs.  
25 Fee for appraisal and 
approval of fire safety 
designs  50% of the fee rate specified in Article 5 and 
schedule of fire safety and firefighting equipment 
issued together with 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 citizen's 
identity card  50% of the charge rates specified in Clause 2, Article 
4 of Circular No. 232/2016/TT -BTC  dated 
November 11, 2016 of the Minister of Finance on No. Description  Rate  
rates, co llection, 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 on amendments to the 
Circular No. 278/2016/TT -BTC  dated November 
14, 2016 pro viding for the rates, collection, 
payment, management and use of fees in the health 
sector and 70% of the fee rates specified in Section 
II; Section III; points 2, 3, 5, 6, 7, 8 and 9 Section 
IV; Section V of the schedule of fees in the health 
sector issue d together with Circular No. 
278/2016/TT -BTC  . 
28 Road user fees collected 
from vehicles used for 
transport services by 
transport enterprises, 
transport cooperatives, and 
transport household 
businesses    
a) Motor vehicles used for 
passenger transportation 
(passenger cars, public 
buses)  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.  
b) Trucks, special -use cars 
and tractors   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 schedule of fees 
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, management 
and use of fee in food safety and hygiene.  
30 Fee for appraisal of 
conditional business in the 
field of feed, env ironmental 
treatment and improvement 
products used in aquaculture  90% of the fee rates specified in point 3 Section II of 
the schedule of fee and charge rates in the field of 
control of material quality in aquaculture issued 
together with Circular No. 284/2016/TT -BTC  dated 
November 14, 2016 of the Ministry of Finance on 
fees and charges in the field of control of material 
quality in aquaculture.  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, t he time for applying the fee as prescribed in this 
Circular is from the date on which the vehicle is recorded in the inspection management 
program of the Vietnam Register as a commercial vehicle.  
- If a motor vehicle has the fee paid according to the fee r ate specified in Circular No. 
293/2016/TT -BTC  for the effec tive 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 cycle.  
b) Circulars r eferred to in the above schedule are collectively referred to as original Circulars.  
2. From January 1, 2022 onwards, the rates of fees and charges specified in the above schedule 
shall comply with the original Circulars and supplemental or replacing Circulars (if any).  
3. In addition to the rates of fees and charges specified in the above schedule, the matters about 
scope, regulated entities; collection of fees and charges; cases of fee/charge exemption; 
declaration and payme nt 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 Circular s; 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 Administration.  
Article 2. Entry into force  
1. This Circular comes into force as of July 1, 2021 to December 31, 2021 inclu sive. 
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 f or consideration./.  
   
  PP. MINISTER  
DEPUTY MINISTER  
 
(signed and sealed)  
 
 
Vu Thi Mai  
  
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