Decree 362/2025/ND-CP: Detailed Regulations on Implementation of the Law on Fees and Charges

Overview

Decrce 362/2025/ND-CP was issued on December 31, 2025, and takes effect from January 1, 2026, providing detailed regulations on certain articles and measures to organize and guide the implementation of the Law on Fees and Charges. This is an important legal document providing specific guidance on the application of various fees and charges in public administrative activities.

Scope of Regulation

The decree provides detailed regulations on:

• Types of fees and charges: Clearly defines fees and charges payable when conducting administrative procedures and using public services
• Fee and charge rates: Specifies collection rates for each type of fee and charge by sector
• Collection methods: Guides payment methods for fees and charges, including online and in-person payment
• Management and utilization: Regulates the management and use of revenues from fees and charges

Main Fees and Charges Affecting Businesses

1. Business Registration Fees and Charges

• Business registration certificate issuance charge
• Charge for changes and amendments to business registration
• Certificate copy issuance charge

2. Intellectual Property Fees and Charges

• Trademark and patent registration charges
• Fees for maintaining protection certificates
• Copyright registration certificate issuance charge

3. Customs Fees and Charges

• Customs clearance procedure charge
• Import/export goods quality inspection fee
• Plant and animal quarantine fee

4. License Fees and Charges

• Charges for issuing conditional business licenses
• Extension and amendment charges for licenses
• License application evaluation fee

5. Public Service Fees and Charges

• Online public service usage fee
• Digital certificate issuance charge
• Public information search fee

Principles of Fee and Charge Collection

Transparency Principle

• Public disclosure of fee and charge catalogs and rates
• Display at collection points and on electronic portals
• Issuance of legal receipts and payment documents

Reasonableness Principle

• Collection rates must be proportionate to service costs
• No collection above prescribed rates
• Uniform application nationwide

Convenience Principle

• Diversified payment methods
• Encouragement of electronic payment
• Reduced time and procedures for payers

Fee and Charge Payment Methods

Direct Payment

• Cash payment at transaction counters
• Immediate receipt issuance
• Applied in localities without electronic payment systems

Online Payment

• Payment through public service portals
• Bank transfer
• E-wallet payment
• International payment card usage

Online Payment Incentives

• Reduced document processing time
• Collection rate reductions in certain cases
• Convenient document search and storage

Fee and Charge Exemptions and Reductions

The decree specifies cases eligible for fee and charge exemptions and reductions:

Exemption Beneficiaries

• Innovative startups (certain charges)
• Enterprises established by disabled persons
• Enterprises in areas with exceptionally difficult socio-economic conditions

Reduction Beneficiaries

• Small and medium enterprises in difficult areas
• Cooperatives and cooperative unions
• Social enterprises

Fee and Charge Management and Utilization

Revenue Management

• Full and proper collection according to regulations
• Remittance to state budget as prescribed
• No unauthorized retention or use

Revenue Utilization

• Offsetting public administrative service costs
• Investment in public service infrastructure upgrades
• System management and operation costs

Business Responsibilities

Fee and Charge Payment Obligations

• Full and timely payment of fees and charges as prescribed
• Truthful declaration of related information
• Retention of fee and charge payment documents

Business Rights

• Provision of complete fee and charge information
• Issuance of legal receipts and documents
• Filing complaints for improper collection
• Requesting refunds for overpayment or incorrect payment

Violation Handling

For Fee and Charge Payers

• Late payment: Late payment penalties as prescribed
• Evasion: Administrative sanctions and mandatory full payment
• Untruthful declaration: Penalties and mandatory supplementary payment

For Collection Agencies

• Improper collection: Responsibility handling and refund to payers
• No receipt issuance: Penalties for collection officers
• Improper use: Handling according to legal regulations

Effective Date and Application

The decree takes effect from January 1, 2026. All previous documents contrary to this decree's provisions are repealed or become ineffective from the decree's effective date.

Recommendations for Businesses

1. Update Information: Monitor announcements about new fee and charge rates from competent authorities

2. Financial Planning: Estimate annual fee and charge costs for inclusion in financial plans

3. Use Online Public Services: Take advantage of incentives when paying fees and charges online

4. Document Retention: Keep complete receipts and payment documents for verification when needed

5. Verify Before Payment: Confirm collection rates before payment to avoid overpayment or underpayment

6. Research Incentives: Study exemption and reduction policies if the business qualifies

Key Considerations

For SMEs

• Review all business procedures requiring fee/charge payments in 2026
• Budget for increased or changed fee structures
• Prioritize online payment methods for efficiency
• Document all payments for tax and accounting purposes

For Foreign-Invested Enterprises

• Ensure compliance with fee payment requirements from establishment
• Understand special provisions for FDI enterprises
• Coordinate with Vietnamese partners on payment responsibilities

For E-commerce Businesses

• Understand fees related to online business licenses
• Budget for digital certificate and electronic transaction fees
• Comply with e-commerce platform registration charges

Implementation Timeline

Businesses should take the following actions before the January 1, 2026 effective date:

• December 2025: Review current fee and charge obligations
• Early January 2026: Update accounting systems with new rates
• Q1 2026: Train finance staff on new payment procedures
• Ongoing: Monitor for supplementary guidance documents

Conclusion

Decrce 362/2025/ND-CP represents a comprehensive overhaul of the fee and charge system in Vietnam. SMEs must proactively understand these changes to ensure compliance and optimize their administrative cost structures. The emphasis on electronic payment and transparency provides opportunities for businesses to streamline their interactions with government agencies while maintaining full legal compliance.