Circular No. 15/2025/TT-BTC dated April 16, 2025 on charges for archiving practice certificates, collection, transfer thereof

CIRCULAR

ON CHARGES FOR ARCHIVING PRACTICE CERTIFICATES, COLLECTION, TRANSFER THEREOF

Pursuant to the Law on Fees and Charges dated November 25, 2015;

Pursuant to the Law on State Budget dated June 25, 2015;

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to the Law on Archives dated June 21, 2024;

Pursuant to Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government detailing and guiding the implementation of a number of articles of the Law on Fees and Charges (hereinafter referred to as “Decree No. 120/2016/ND-CP”); Decree No. 82/2023/ND-CP dated November 28, 2023 of the Government on amendments to some articles of Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government detailing and guiding the implementation of a number of articles of the Law on Fees and Charges (hereinafter referred to as “Decree No. 82/2023/ND-CP”);

Pursuant to Decree No. 126/2020/ND-CP dated September 19, 2020 of the Government detailing and guiding the implementation of a number of articles of the Law on Fees and Charges (hereinafter referred to as “Decree No. 126/2020/ND-CP”); Decree No. 91/2022/ND-CP dated October 30, 2022 of the Government on amendments to some articles of Decree No. 126/2020/ND-CP dated September 19, 2020 of the Government detailing and guiding the implementation of a number of articles of the Law on Fees and Charges (hereinafter referred to as “Decree No. 91/2022/ND-CP”);

Pursuant to Decree No. 11/2020/ND-CP dated January 20, 2020 of the Government on administrative procedures for state treasury operations (hereinafter referred to as “Decree No. 11/2020/ND-CP”);

Pursuant to Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government on invoices and records (hereinafter referred to as “Decree No. 123/2020/ND-CP”); Decree No. 70/2025/ND-CP dated March 20, 2025 of the Government on amendments to some articles of Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government on invoices and records (hereinafter referred to as “Decree No. 70/2025/ND-CP”);

Pursuant to Decree No. 29/2025/ND-CP dated February 24, 2025 of the Government on functions, tasks, powers and organizational structure of the Ministry of Finance of Vietnam;

At the request of the Director General of the Department of Management and Supervision of Policies for Taxes, Fees and Charges;

The Minister of Finance promulgates the Circular on charges for archiving practice certificates, collection, transfer thereof.

Article 1. Scope and regulated entities

1. This Circular regulates charges for archiving practice certificates, collection, transfer thereof.

2. This Circular applies to charge payers; charge collectors; organizations and individuals related to collection and transfer of charges for issuance of archiving practice certificates.

Article 2. Charge payers

Charge payers prescribed in this Circular are individuals applying for issuance, re-issuance of archiving practice certificates in accordance with the law on archives.

Article 3. Charge collectors

Competent authorities responsible for issuance, re-issuance of archiving practice certificates in accordance with the law on archives are charge collectors as prescribed in this Circular.

Article 4. Charges

Rates of charges for issuance of archiving practice certificates:

1. Issuance of archiving practice certificates: 300.000 VND/certificate.

2. Re-issuance of archiving practice certificates: 200.000 VND/certificate.

No charge shall be paid for re-issuance of archiving practice certificates if such certificates are re-issued due to mistakes of competent authorities or changes of boundaries of administrative units.

Article 5. Declaration and transfer of collected charges

1. Fees shall be paid to charge collectors when applying for archiving practice certificates in accordance with the methods as prescribed in Circular No. 74/2022/TT-BTC dated December 22, 2022 of the Ministry of Finance on methods and time limits for collection, transfer and declaration of fees and charges within the jurisdiction of the Ministry of Finance of Vietnam.

2. Charge collectors shall transfer 100% of collected charges to the state budget in accordance with chapters, sub-sections of the current State Budget Appendix. Expenditures on charge collection shall be covered by funding derived from state budget and specified in the collector's expenditure estimate under spending policies and limits prescribed by laws. Charge collectors shall declare, collect, transfer of charges in accordance with Circular No. 74/2022/TT-BTC.

Article 6. Implementation clause

1. This Circular comes into force from July 01, 2025.

2. Other contents related to collection, transfer of charges, receipts, disclosure of charge collection regimes which are not mentioned in this Circular shall comply with regulations of the following documents: Law on Fees and Charges, Decree No. 120/2016/ND-CP , Law on Tax Administration, Decree No. 82/2023/ND-CP , Decree No. 126/2020/ND-CP , Decree No. 91/2022/ND-CP , Decree No. 11/2020/ND-CP , Decree No. 123/2020/ND-CP , Decree No. 70/2025/ND-CP , and Decree No. 78/2021/TT-BTC dated September 17, 2021 of the Minister of Finance on guidance on Law on Tax Administration dated June 13, 2019, and Government’s Decree No. 123/2020/ND-CP dated October 19, 2020 prescribing invoices and records.

3. In cases where relevant documents prescribed in this Circular are amended, supplemented, or replaced, the newer documents shall prevail.

4. Organizations, individuals shall report any issues arise during the implementation to the Ministry of Finance for research and further instructions./.