Văn bản hợp nhất 130/VBHN-VPQH

The "Luật Phí và lệ phí" (Law on Fees and Charges) stands as a pivotal component of Vietnam's financial legal framework. This consolidated document, integrating numerous legislative amendments, offers a contemporary and comprehensive overview of the regulations governing financial contributions for state-provided public services. It highlights the critical importance of ensuring transparent and equitable revenue collection, which directly contributes to the stability and management of the state budget. Understanding these provisions is essential for fostering efficient public administration, promoting accountability, and ensuring fairness in the financial interactions between citizens, businesses, and the state.

Legal professionals, government officials (especially in finance and public administration), public service providers, businesses, and citizens seeking to understand Vietnam's regulations on fees and charges.

This consolidated document comprehensively presents the updated "Luật Phí và lệ phí" (Law on Fees and Charges) No. 97/2015/QH13, incorporating all subsequent amendments and supplements up to August 2025. It systematically outlines the fundamental principles and detailed regulations governing the collection, management, and utilization of both "phí" (fees) and "lệ phí" (charges) within Vietnam. The law meticulously defines these terms, distinguishing fees as contributions primarily for cost recovery of public services, from charges, which are fixed amounts for state administrative services. It establishes a broad scope of application, encompassing state agencies, public non-business units, and all organizations and individuals involved in these processes.

The document details the principles for determining "mức thu" (collection rates), emphasizing "tính minh bạch" (transparency), "công bằng" (fairness), and public disclosure, while also specifying conditions for "miễn giảm" (exemptions and reductions) for various vulnerable groups. Crucially, it delineates the "thẩm quyền" (competencies) and responsibilities of different state bodies, from the National Assembly Standing Committee and the Government to the Ministry of Finance, People's Councils, and People's Committees, in regulating and enforcing the law. Procedures for "kê khai" (declaration), "thu nộp" (collection and payment), "quản lý" (management), and "sử dụng phí, lệ phí" (use of fees and charges) are thoroughly covered, emphasizing adherence to the "ngân sách nhà nước" (state budget) regulations. The included annex, with a "danh mục phí" (list of fees) spanning diverse sectors like agriculture, industry, transportation, and culture, underscores the law's extensive practical application and significant impact on public service provision and state revenue generation.