Law No. 97/2015/QH13 on Fees and Charges

Article 1. Governing scope This Law regulates the list of fees, charges; fee and charge payers (hereinafter referred to as 'payers’); fee and charge collecting agencies (hereinafter referred to as ‘collectors’); principles of determination of level of collection, exemptions, remissions, payment, management and use of fees, charges; authority and responsibility of regulatory agencies and other organizations in management of fees and charges.

Article 2. Regulated entities This Law applies to regulatory agencies including Vietnam’s representative bodies overseas, public service providers and other organizations and individuals relating to collection, payment, management and use of fees and charges.

Article 3. Interpretation of terms In this Law, some terms are construed as follows: 1. Fees are an amount of money that shall be paid by organizations or individuals to make up for expenses for public services provided by regulatory agencies, public service providers as assigned by competent state agencies as prescribed in the list of fees and charges enclosed herewith. 2. Charges are a fixed amount of money that shall be paid by organizations or individuals for public services for state management provided by regulatory agencies as prescribed in the list of fees and charges enclosed herewith.

Article 4. List and authority for stipulation of fees, charges 1. The list of fees, charges is enclosed herewith. 2. The Standing committee of the National Assembly, Government, the Minister of Finance, provincial People’s Councils having the authority to stipulate collection, exemptions, remissions, payment, management and use of fees and charges.

Article 5. Application of the Law on Fees and Charges, relevant laws and International Agreement 1. Collection, payment, management and use of fees and charges shall be prescribed hereof unless otherwise as regulated. 2. Where an international agreement to which the Socialist Republic of Vietnam is a signatory regulates otherwise, such international agreement shall prevail.

Article 6. Payers Payers mean organizations or individuals that are provided with public services for state management as prescribed hereof.

Article 7. Collectors Collectors include regulatory agencies, public service providers, and organizations tasked with providing public services for state management tasks by competent state agencies as prescribed hereof. Chapter II PRINCIPLES OF DETERMINATION OF LEVEL, EXEMPTIONS, REMISSIONS OF FEES AND CHARGES

Article 8. Principles of determination of level of fees Level of fees is determined to basically make up for expenses with due account taken of policies on socio-economic development of the state over periods, ensuring equality, fairness, public disclosure and transparency on rights and obligations of citizens.

Article 9. Principles of determination of level of charges Level of charges is a pre-fixed amount of money without aiming at compensation for expenses; level of registration fee is determined by percentage of property value, ensuring equality, fairness, public disclosure and transparency on rights and obligations of citizens.

Article 10. Exemptions, remissions of fees, charges 1. Persons who are entitled to exemptions, remissions of fees and charges include children, poor households, senior citizens, the disabled, and persons with meritorious services to the Revolution, ethnic minorities living in communes facing extreme socio-economic difficulties and others as prescribed. 2. The Standing committee of the National Assembly shall stipulate persons entitled to exemptions and remissions of legal fees and charges. 3. The Government shall stipulate persons entitled to specific exemptions and remissions within competence. 4. The Minister of Finance, provincial People’s Councils shall stipulate persons entitled to specific exemptions and remissions within competence. Chapter III DECLARATION, COLLECTION, PAYMENT, MANAGEMENT AND USE OF FEES AND CHARGES

Article 11. Declaration, payment 1. Fees and charges as prescribed hereof are receipts of government revenues not subject to taxation. 2. Payers shall carry out declaration and payment of fees and charges on a monthly, quarterly and annual basis or when they arise. 3. Payers shall pay fees and charges to collectors or State Treasuries by cash, through credit institutions, service institutions and other manners as prescribed. 4. Fees and charges collected in Vietnam shall be in Vietnam dong unless otherwise as regulated. Fees and charges collected overseas shall be in currency of home country or in freely convertible foreign currencies. 5. The Government shall detail this Article.

Article 12. Collection, payment, management and use of fees 1. Fees from public services provided by regulatory agencies shall be paid to state budget except for expenses for activities of provision of such public services. Part or whole of fees from public services provided by public service providers shall be used to pay off expenses for provision of services, collection of fees based on cost estimates approved by competent state agencies and the remaining be paid to state budget 2. Amount of money deducted and set apart as prescribed in Clause 1, this Article shall be used as follows: a) The amount of money set apart for collectors to pay off expenses for provision of services and collection of fees Based on nature and characteristics of each kind of fees, competent state agencies shall make decision on amount of money being left for collectors; b) The amount of money left shall be managed and used according to law provisions; final settlement should be made annually. The unspent balance in the year shall be transferred to following year for spending as prescribed. 3. Part or whole of fees from public services provided by organizations as assigned by competent state agencies shall be used to pay off expenses for provision of services, collection of fees and the remaining be paid to state budget; Management and use of fees are prescribed by the law. 4. The Government shall detail this Article.

Article 13. Collection and payment of charges 1. Collectors should pay all collected charges to state budget in a timely manner. 2. Expenses for collection of charges shall be allocated by state budget in collectors' cost estimates according to regulations and limits of the state budget. Chapter IV RIGHTS AND RESPONSIBILITY OF COLLECTORS AND PAYERS

Article 14. Collectors 1. Make public announcement on collectors-owned portals fee-collecting points, name of fees, charges, level of fees and charges, collection, payers, persons entitled to exemptions, remissions and relevant legislative documents. 2. Establish and issue receipts to payers as prescribed; 3. Perform accounting practices; make regular reports on collection, payment and use of fees, charges; carry out financial disclosure as prescribed; 4. Perform separate accounting for each kind of fees, charges; 5. Make reports on collection, payment, management and use of fees and charges;

Article 15. Payers 1. Pay fees and charges in a timely manner as prescribed; 2. Receive written acknowledgement of receipts of amount of fees and charges paid;

Article 16. Prohibited acts and handling of violations 1. Prohibited acts: a) Regulatory agencies, public service providers, organizations and individuals organize collection of fees and charges on their own initiatives; b) Carry out collection, payment, management and use of fees in opposition with laws; 2. Any act in breach of laws on fees and charges shall be disciplined, penalized for administrative violations or liable to criminal prosecution depending nature and severity of the violations. Chapter V AUTHORITY AND RESPONSIBILITY OF REGULATORY AGENCIES FOR MANAGEMENT OF FEES AND CHARGES

Article 17. Authority of Standing committee of the National Assembly 1. Make decisions on amendments, supplements or postponement of a number of fees and charges at the request of the Government and make the report to the National Assembly in the next meeting session. 2. Make decision on level of collection, payment, management and use of legal fees and charges;

Article 18. Authority and responsibility of Government 1. Unify state administration on fees and charges; 2. Make submission of a number of fees and charges to the Standing committee of the National Assembly for amendments, supplements. 3. Stipulate level of fees and charges, collection, payment, management and use of fees and charges within competence; 4. Make submission to the Standing committee of the National Assembly for stipulating collection, exemptions, remission, payment, management and use of legal fees and charges; 5. Provide guidance on unification of fees and charges in the list of fees and charges enclosed herewith;

Article 19. Authority and responsibility of Ministry of Finance 1. Assist the Government with unifying state administration on fees and charges; 2. Promulgate legislative documents on fees and charges within competence or make the submission to the Government for promulgation; 3. Stipulate level of fees and charges, collection, payment, management and use of fees and charges within competence; 4. Organize and instruct collection, payment, management and use of fees and charges; 5. Investigate, inspect and handle violations in activities of collection, payment, management and use of fees and charges according to law provisions; 6. Handle complaints, denunciations on fees and charges according to law provisions;

Article 20. Responsibility of Supreme People’s Court, Supreme People’s Procuracy, ministerial-level agencies and Governmental agencies 1. Direct, instruct and organize implementation of the Law on Fees and Charges within branches and sectors within management; 2. Investigate, inspect and handle violations in activities of collection, payment, management and use of fees and charges within branches, sectors under management; 3. Make reports on collection, payment, management and use of fees and charges within branches, sectors under management; 4. Submit proposal for activities requiring collection of fees, charges to the Ministry of Finance for making report to the Government and the Standing committee of the National Assembly for amendments and supplements; submit proposal for level of fees, charges, collection, payment, exemptions, remission, management and use of specific kind of fees, charges within branches, sectors to the Government or the Ministry of Finance;

Article 21. Authority of provincial People’s Councils 1. Decide level of collection, exemptions, remissions, payment, management and use of fees and charges within competence; 2. Review and provide suggestions to People’s committees of provinces for making proposal to the Government and the Standing committee of the National Assembly for amendments, supplements and postponement of fees and charges within competence;

Article 22. Authority and responsibility of People’s committees of provinces 1. Make submission to provincial People’s Councils for decisions on level of collection, exemptions, remissions, payment, management and use of fees and charges within competence; 2. Make report on collection of fees and charges in localities to regulatory agencies at higher level and provincial People’s Councils; 3. Investigate, inspect and handle violations in activities of collection, payment, management and use of fees and charges according to law provisions; 4. Handle complaints, denunciations on fees and charges according to law provisions; 5. Make report to People’s Council for supplements, amendments or postponement of fees and charges within its competence before making proposal to the Government and the Standing committee of the National Assembly for decisions; Chapter VI IMPLEMENTARY PROVISIONS

Article 23. Effect 1. This Law takes effect since January 01, 2017. 2. 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 is hereby annulled; b) Sub-paragraph a, Paragraph 2, Article 74 of the Law on Railway No. 35/2005/QH11 is annulled. c) Phrases "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 are annulled. 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 is hereby annulled; dd) Article 25 and Paragraph 3, Article 15 of the Law on Independent audit No. 67/2011/QH12 is annulled. 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/HĐNN7 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 amending and supplementing a number of articles of the Ordinance and Statute on trade and industry tax and commodity tax is hereby annulled. 3. The Ordinance No. 38/2001/PL-UBTVQH10 on fees and charges and Ordinance No. 10/2009/PL-UBTVQH12 on legal fees and charges shall become invalid since this Law takes effect.

Article 24. Transitional provisions Fees in the list of fees and charges accompanied by the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH10 transferred into price mechanism defined by the State according to the list in Appendix 2 enclosed herewith shall be executed according to the Law on Price since this Law takes effect.

Article 25. Detailed regulations The Government shall detail provisions prescribed hereof. This Law has been ratified in the 10th Meeting Session of the Thirteenth National Assembly in November 25, 2015. CHAIRMAN OF NATIONAL ASSEMBLY Nguyen Sinh Hung

APPENDIX 01 LIST OF FEES, CHARGES (Enclosed with the Law on Fees and Charges No. 97/2015/QH13) A. LIST OF FEES AGENCIES IN No. NAME OF FEES CHARGE I FEES PERTAINING TO AGRICULTURE, FORESTRY AND FISHERIES 1 Fees for quarantine 1.1 Fees for animal and plant quarantine Ministry of Finance 1.2 Fees for animal product quarantine Ministry of Finance 2 Fees for animal slaughter control Ministry of Finance 3 Fees for prevention, fighting of animal diseases Ministry of Finance 4 Fees for protection of aquatic resources Ministry of Finance Fees for monitoring disinfection of plant 5 Ministry of Finance quarantine targets Fees for protection of varieties in the areas of 6 Ministry of Finance agriculture, forestry and fisheries * Ministry of Finance (with respect to activities of selection and recognition performed by Fees for selection and recognition of parent central agencies) * 7 plants, seed forest trees Provincial People’s Councils (with respect to activities of selection and recognition performed by local agencies) Fees for testing food safety for imported 8 Ministry of Finance agricultural, forestry and fisheries products 9 Fees for agricultural assessment Fees for assessment and issuance of certificates for 9.1 exported products at the request of importing Ministry of Finance countries Fees for assessment and certification of knowledge 9.2 of food safety in the areas of agriculture, forestry and Ministry of Finance fisheries Fees for assessment and certification of origin of 9.3 Ministry of Finance fishery raw materials Fees for assessment and issuance of licenses, 9.4 certificates for agricultural, forestry and fishery Ministry of Finance materials Fees for assessment of conditional business in the 9.5 Ministry of Finance areas of agriculture, forestry and fisheries Fees for assessment and recognition or appointment 9.6 and monitoring of laboratories in the areas of Ministry of Finance agriculture, forestry and fisheries 10 Fees for registration of technical safety of fishing Ministry of Finance vessels and inspection of fishing facilities FEES PERTAINING TO INDUSTRY, TRADE, INVESTMENT AND II CONSTRUCTION Fees for use of infrastructure, service and public Provincial People’s 1 utilities in the area of checkpoints Councils Fees for assessment of dossiers of purchase, sale, 2 lease of ships, boats and aircraft Fees for assessment of dossiers of purchase, sale, 2.1 Ministry of Finance lease of ships, boats Fees for assessment of dossiers of purchase, sale, 2.2 Ministry of Finance lease of aircraft Fees for assessment of dossiers of purchase, sale, 2.3 Ministry of Finance lease of vessels 3 Fees for assessment of investment projects Fees for assessment and approval for investment 3.1 Ministry of Finance with respect to urban development projects 3.2 Fees for assessment of planning projects Ministry of Finance Fees for assessment of investment and construction 3.3 Ministry of Finance projects 3.4 Fees for assessment of fundamental designs Ministry of Finance 3.5 Fees for assessment of technical designs Ministry of Finance 3.6 Fees for assessment of construction estimate Ministry of Finance 4 Fees for handling of competitions cases 4.1 Fees for handling of complaints Ministry of Finance Fees for handling of independent requests by 4.2 Ministry of Finance relevant individuals Fees for assessment of application for fee Ministry of Finance 4.3 exemptions in the handling of competitions cases Fees for assessment and issuance of licenses for 5 Ministry of Finance use of industrial explosives 6 Fees in the areas of chemistry Fees for assessment and issuance of licenses for 6.1 Ministry of Finance production of DOC, DOC-PSF chemicals Fees for assessment and approval for chemical 6.2 Ministry of Finance incident response and prevention plan Fees for assessment and confirmation of chemical 6.3 Ministry of Finance incident response and prevention plan Fees for assessment and issuance of licenses, Certificates of satisfaction of conditions for chemical 6.4 Ministry of Finance trading within the lists of chemicals subject to restricted and conditional production and trading Fees for assessment of conditions and standards 7 of branches within the areas of agriculture, trade and construction Fees for assessment and issuance of licenses for 7.1 Ministry of Finance electrical operation Fees for assessment and issuance of certificates of 7.2 Ministry of Finance multi-level marketing registration Fees for assessment of conditions and standards of 7.3 Ministry of Finance branches within the areas of construction Fees for assessment of conditions of e-commerce 7.4 Ministry of Finance activities Fees for assessment of conditional business in the 7.5 Ministry of Finance areas of industry Fees for assessment of conditions of goods and services subject to restricted trading; goods and 7.6 Ministry of Finance services subject to conditional trading in the area of commerce 8 Fees for provision of enterprise information Ministry of Finance 9 Fees for certificates of origin (C/O) Ministry of Finance III FEES PERTAINING TO FOREIGN AFFAIRS 1 Fees for confirmation of citizen registration Ministry of Finance Fees for issuance of visas and other entry and exit 2 Ministry of Finance papers to foreigners Fees for receipt and delivery of applications, 3 Ministry of Finance proof for Vietnamese legal persons and citizens 4 Fees for consular certification and legalization Ministry of Finance IV FEES PERTAINING TO NATIONAL SECURITY AND DEFENSE 1 Fees for fire prevention and fighting Fees for assessment and approval for fire prevention 1.1 Ministry of Finance and fighting design Fees for inspection of fire prevention and fighting 1.2 Ministry of Finance equipment Fees for assessment of conditions and standards 2 of branches within the areas of national security Ministry of Finance and defense Fees for exploitation and use of information from 3 Ministry of Finance national database about population Fees for assessment and issuance of licenses for production and trading of civil cryptography 4 products; certificates of standard conformity for Ministry of Finance civil cryptography products; certificates of conformity for civil cryptography products Fees for tests and issuance of certificates of 5 Ministry of Finance professional competence in security V FEES PERTAINING TO TRANSPORT 1 Fees pertaining to road traffic * Ministry of Finance with respect to roads under central management 1.1 Fees for use of roads * Provincial People’s Councils with respect to roads under local management 1.2 Fees for temporary use of road-beds, street Provincial People’s pavements Councils 1.3 Fees for driver testing Ministry of Finance 2 Fees pertaining to sea, inland waterways 2.1 Fees for use of anchorages Ministry of Finance 2.2 Fees for marine security Ministry of Finance 2.3 Fees for inspection, evaluation and issuance of Ministry of Finance international certificates of marine security 2.4 Fees for assessment and issuance of certificates of Ministry of Finance trading of marine transport services and transport support services 2.5 Fees for confirmation of sea protests Ministry of Finance 2.6 Fees for assessment of marine security, approval for Ministry of Finance marine security plan and issuance of ship’s logs 2.7 Fees for assessment and public announcement of Ministry of Finance bridges, ports, waters, marine notices; inland ports, inland wharves 2.8 Fees for assessment and issuance of operation Ministry of Finance licenses to ports, inland ports and inland wharves 2.9 Fees for ship payloads Ministry of Finance 2.10 Fees for assessment and approval for security plan Ministry of Finance with respect to inland ports receiving foreign watercraft 2.11 Fees for navigable channels of inland waterways Ministry of Finance 2.12 Fees for reports on inland waterways Ministry of Finance 2.13 Fees for organizing tests and issuance of certificates Ministry of Finance of professional competence to captains, chief engineers 3 Fees for use of railway infrastructure Ministry of Finance 4 Fees pertaining to aviation 4.1 Fees for assessment and issuance of certificates of Ministry of Finance satisfaction of requirements for flights to aircrafts 4.2 Fees for assessment and issuance of certificates of Ministry of Finance aircraft types, certificates of satisfaction of technical conditions of aeronautical equipment; 4.3 Fees for provision of information from aircraft Ministry of Finance register 4.4 Fees for concession of rights to exploitation of Ministry of Finance airports and airfields 4.5 Fees for flights across Vietnam’s airspace Ministry of Finance 4.6 Fees for analysis of flight data Ministry of Finance 4.7 Fees for assessment and issuance of certificates, Ministry of Finance licenses in the areas of civil aviation; issuance of permits for access to restricted zones at airports and airfields 4.8 Fees for conducting tests and issuance of licenses to Ministry of Finance airline staff VI FEES PERTAINING TO INFORMATION AND COMMUNICATIONS 1 Fees for use of radio frequencies Ministry of Finance 2 Fees for maintenance and use of domains and Internet addresses 2.1 Fees for maintenance and use of national domain .vn Ministry of Finance 2.2 Fees for maintenance and use of IP Ministry of Finance Fees for use of telecommunication codes, 3 Ministry of Finance numbers 4 Fees for rights to communication operation Fees for establishment of public telecommunications 4.1 Ministry of Finance network 4.2 Fees for supply of telecommunications services Ministry of Finance Fees for tests of telecommunications network and 4.3 Ministry of Finance services Fees for establishment of private 4.4 Ministry of Finance telecommunications network Fees for installation of submarine 4.5 Ministry of Finance telecommunications cable Fees for assessment of conditions for 5 Ministry of Finance telecommunications activities Fees for assessment of conditions for postal 6 Ministry of Finance activities Fees for maintenance of digital certificate status 7 Ministry of Finance examination 8 Fees for supply of paid TV services Ministry of Finance 9 Fees for assessment of content of games online Ministry of Finance Fees for assessment and issuance of certificates of 10 standard conformity and certificates of Ministry of Finance conformity in the areas of information safety Fees for assessment and issuance of business 11 certificates for internet safety products and Ministry of Finance services VII FEES PERTAINING CULTURE, SPORTS AND TOURISM 1 Fees for sight-seeing tours * Ministry of Finance with respect to the works under central 1.1 Fees for tours of scenic beauties management * Provincial People’s Councils with respect to works under local management * Ministry of Finance with respect to the works under central management 1.2 Fees for tours of historical remains * Provincial People’s Councils with respect to works under local management * Ministry of Finance with respect to the works under central management 1.3 Fees for tours of cultural works and museums * Provincial People’s Councils with respect to works under local management 2 Fees for assessment of cultural products Fees for assessment of content of imported, exported 2.1 Ministry of Finance cultural products Fees for assessment of script of films and 2.2 Ministry of Finance classification of films Fees for assessment of art performance shows; 2.3 content of art performance shows on discs, software Ministry of Finance products and other materials Fees for assessment of content of not-for-business 2.4 Ministry of Finance publications Fees for assessment and issuance of licenses for cooperation, joint undertaking in production of films, 2.5 Ministry of Finance supply of film production services to foreign organizations and individuals Fees for assessment of requirements for 3 practicing in the areas of culture, sports and tourism Fees for assessment and classification of lodging 3.1 establishments, service trading establishments Ministry of Finance qualified for serving tourists Fees for assessment and issuance of international 3.2 Ministry of Finance travel business licenses 3.3 Fees for assessment and issuance of tour guide cards Ministry of Finance Fees for assessment of applications for issuance of 3.4 Ministry of Finance certificates of practicing in the areas of sports Fees for assessment and issuance of certificates of Provincial People’s 3.5 satisfaction of conditions for operation of Councils professional sports establishments Fees for assessment and issuance of licenses for 3.6 Ministry of Finance karaoke and discotheque business * Ministry of Finance with respect to libraries under central management 4 Library fees * Provincial People’s Councils with respect to libraries under local management 5 Fees for storage, consignment and use of archives Ministry of Finance Fees for registration for copyrights, copyright- 6 Ministry of Finance related rights VIII FEES PERTAINING TO HEALTH Fees for assessment and issuance of medical 1 Ministry of Finance examination papers Fees for examination and issuance of licenses to 2 sell, import, export and announce medical Ministry of Finance equipment 3 Fees for examination and issuance of licenses for circulation, importation, certification and 3.1 Ministry of Finance announcement in the areas of pharmaceuticals and cosmetics Fees for examination and issuance of licenses for circulation, importation, certification and 3.2 Ministry of Finance announcement of chemicals for domestic and medical use Fees for examination and issuance of licenses for importation, exportation and certification of 3.3 Ministry of Finance pesticides, disinfectants for domestic and medical use 3.4 Fees for examination and issuance of licenses for Ministry of Finance circulation, importation, certification and announcement in the areas of food safety Fees for assessment of standards and conditions 4 for practicing in the areas of health Fees for assessment and issuance of licenses for Ministry of Finance 4.1 addiction treatment facilities Fees for assessment of conditions for practicing in Ministry of Finance 4.2 the areas of food safety Fees for assessment and issuance of licenses to Ministry of Finance 4.3 facilities that have satisfied conditions for sex reassignment Fees for assessment of standards and conditions for Ministry of Finance 4.4 practicing in the areas of pharmaceuticals and cosmetics Fees for assessment of operation of medical Ministry of Finance 4.5 examination and treatment facilities; conditions for practicing medical examination and treatment Fees for assessment of standards and conditions for Ministry of Finance 4.6 practicing in the areas of medical equipment FEES PERTAINING TO NATURAL RESOURCES AND IX ENVIRONMENT 1 Fees for environmental protection 1.1 Fees for wastewater Government 1.2 Fees for exhaust Government 1.3 Fees for mineral extraction Government * Ministry of Finance with respect to the assessment conducted by Fees for assessment of environmental impact central agencies; 1.4 assessment reports, detailed environmental protection project * Provincial People’s Councils with respect to the assessment conducted by local agencies; * Ministry of Finance with respect to the Fees for assessment of plan for environmental 1.5 assessment conducted by remediation central agencies; Provincial People’s Councils with respect to the assessment conducted by local agencies Fees for assessment and issuance of certificates of 2 free sale (CFS) for imported, exported products Ministry of Finance of geodesy and cartography Fees for assessment of applications for land use Provincial People’s 3 right certificates Councils 4 Fees for assessment of mineral reserves Ministry of Finance 5 Fees for exploitation and use of water sources * Ministry of Finance with respect to the assessment conducted by Fees for assessment of projects, reports on survey, central agencies; 5.1 exploitation and use of underground water Provincial People’s Councils with respect to the assessment conducted by local agencies * Ministry of Finance with respect to the assessment conducted by Fees for assessment of conditions for practicing central agencies; 5.2 drilling water underground Provincial People’s Councils with respect to the assessment conducted by local agencies * Ministry of Finance with respect to the assessment conducted by Fees for assessment of projects on exploitation and central agencies; 5.3 use of surface water, seawater Provincial People’s Councils with respect to the assessment conducted by local agencies * Ministry of Finance with respect to the assessment conducted by Fees for assessment of projects on discharge of central agencies; 5.4 wastewater into water sources, irrigation works Provincial People’s Councils with respect to the assessment conducted by local agencies Fees for assessment of conditions for practicing in 6 the areas of natural resources and environment Fees for assessment and issuance of certificates of 6.1 Ministry of Finance biosafety and genetic modification Fees for assessment of conditions for activities of 6.2 Ministry of Finance environmental monitoring Fees for assessment and issuance of licenses for 6.3 Ministry of Finance importation of scrap, treatment of hazardous waste Fees for assessment and issuance of licenses for 6.4 Ministry of Finance activities of geodesy and cartography Fees for assessment and issuance of licenses or written approval to foreign organizations and 6.5 Ministry of Finance individuals for conducting scientific research in territorial waters of Vietnam Fees for exploitation and use of data, figures 7 about natural resources and environment Fees for exploitation and use of oil and gas 7.1 Ministry of Finance documents Provincial People’s 7.2 Fees for exploitation and use of land documents Councils Fees for exploitation and use of documents on 7.3 Ministry of Finance deposit survey and extraction Fees for exploitation and use of documents on 7.4 Ministry of Finance geology and minerals Fees for exploitation and use of information about 7.5 Ministry of Finance meteorology Fees for exploitation and use of data from national 7.6 Ministry of Finance remote sensing Fees for exploitation and use of data about 7.7 Ministry of Finance environment Fees for exploitation and use of data about natural 7.8 Ministry of Finance resources and environment of sea and islands Fees for assessment of environmental protection 8 Ministry of Finance plan in ship breaking activities Fees for certification of satisfaction of conditions 9 of environmental protection for importation of Ministry of Finance raw materials Fees for exploitation and use of information Ministry of Finance 10 about geodesy and cartography X FEES PERTAINING TO SCIENCE AND TECHNOLOGY 1 Fees for intellectual property 1.1 Fees for assessment of industrial property Ministry of Finance Fees for looking up information about industrial 1.2 Ministry of Finance property Fees for assessment of international registration for 1.3 Ministry of Finance Vietnam-originated industrial property Fees for making announcement and registering 1.5 Ministry of Finance information about industrial property 1.6 Fees for use of diploma in intellectual property Ministry of Finance Fees for assessment of international registration for 1.7 Ministry of Finance Vietnam-originated industrial property 2 Fees for issuance of codes, bar codes Fees for issuance and instructions on use of codes, 2.1 Ministry of Finance bar codes 2.2 Fees for maintenance of codes, bar codes Ministry of Finance 2.3 Fees for use of enterprise codes, GLN, EAN-8 Ministry of Finance 2.4 Fees for use of foreign codes Ministry of Finance Fees for use of services in the areas of atomic 3 Ministry of Finance energy Fees for assessment of safety in nuclear radiation 4 and security Fees for assessment and issuance of licenses for Ministry of Finance 4.1 operation and use of irradiators Fees for assessment and issuance of licenses for Ministry of Finance 4.2 production, processing and use of radioactive substances Fees for assessment and issuance of licenses for Ministry of Finance 4.3 survey, exploitation and processing of radioactive ores Fees for assessment and issuance of licenses for Ministry of Finance 4.4 treatment and storage of radioactive waste and used radiation sources 4.5 Fees for examination and issuance of licenses for Ministry of Finance construction of radiation facilities Fees for examination and issuance of licenses for Ministry of Finance modification of scale and scope of operation of 4.6 radiation facilities; licenses for termination of operation of radiation facilities Fees for assessment and issuance of licenses for importation and exportation of radioactive 4.7 Ministry of Finance substances, nuclear materials, source materials, nuclear equipment Fees for assessment and issuance of licenses for packaging and transportation of radioactive 4.8 Ministry of Finance materials, nuclear materials, source materials and radioactive waste Fees for assessment and issuance of licenses for 4.9 transportation of radioactive substances in transit in Ministry of Finance Vietnam’s territory Fees for assessment and issuance of licenses for 4.10 Ministry of Finance nuclear power plants, nuclear reactors Fees for assessment of plan for coping with 5 Ministry of Finance nuclear and radiation accidents Fees for assessment of requirements for issuance 6 of atomic energy application support service Ministry of Finance certificates Fees for assessment of contract for technology 7 Ministry of Finance transfers Fees for assessment of requirements for science 8 Ministry of Finance and technology activities XI FEES PERTAINING TO FINANCE, BANKING, INSURANCE Fees for management and supervision of activities 1 of stock exchange, insurance, accounting and auditing Fees for management and supervision of stock 1.1 Ministry of Finance exchanges 1.2 Fees for management and supervision of insurance Ministry of Finance Fees for management and supervision of accounting 1.3 Ministry of Finance and auditing 2 Fees for State treasure payment services Ministry of Finance 3 Customs fees Ministry of Finance Fees for assessment of requirements for 4 practicing in the areas of finance Fees for assessment and issuance of certificates of 4.1 Ministry of Finance electronic casino game business Fees for assessment and issuance of certificates of practicing accounting and auditing services, 4.2 Ministry of Finance certificates of accounting and auditing service business Fees for assessment and issuance of certificates of 4.3 Ministry of Finance eligibility to provide valuation services XII FEES PERTAINING TO JUSTICE 1 Court fees Standing Committee of 1.1 Criminal court fees National Assembly Standing Committee of 1.2 Civil court fees National Assembly Standing Committee of 1.3 Economic court fees National Assembly Standing Committee of 1.4 Labor court fees National Assembly Standing Committee of 1.5 Administrative court fees National Assembly Fees for provision of information about secured 2 transactions Fees for provision of information about secured * The Ministry of 2.1 transactions involving rights to use of land and land- Finance or Provincial linked properties People’s Councils * The Ministry of Fees for provision of information about secured 2.2 Finance or Provincial transactions involving airplanes People’s Councils * The Ministry of Fees for provision of information about secured 2.3 Finance or Provincial transactions involving ships People’s Councils Fees for provision of information about secured * The Ministry of 2.4 transactions involving movable assets except Finance or Provincial airplanes, ships People’s Councils 3 Notary fees Ministry of Finance 4 Fees for authentication 4.1 Fees for certification of true copies Ministry of Finance 4.2 Fees for authentication of signatures Ministry of Finance 4.3 Fees for authentication of transaction contracts Ministry of Finance 5 Fees for civil enforcement Ministry of Finance Fees for execution of judicial entrustment in civil 6 Ministry of Finance matters with alien attributes Fees for assessment of requirements for judicial 7 Ministry of Finance activities * The Ministry of Finance or Provincial 8 Fees for registration of secured transactions People’s Councils depending on registration 9 Fees for use of information Fees for provision of information about judicial 9.1 Ministry of Finance records 9.2 Fees for confirmation of Vietnamese nationality Ministry of Finance 9.3 Fees for confirmation of native of Vietnam Ministry of Finance Fees for exploitation and use of information from 9.4 Ministry of Finance database about birth, marriage and death Fees for supply of codes to get access to database 10 Ministry of Finance about secured transactions XIII Other fees Fees for assessment of standards and 1 requirements for practicing according to law Ministry of Finance provisions Fees for recruitment, examination for promotion 2 Ministry of Finance of ranks, grades of officials and civil servants Fees for assessment and issuance of certificate of 3 free sale for products and goods according to law Ministry of Finance provisions 4 Fees for verification of papers, documents Fees for verification of papers, documents at the 4.1 Ministry of Finance request of organizations and individuals at home Fees for verification of papers, documents at the 4.2 Ministry of Finance request of organizations and individuals abroad B. LIST OF CHARGES AGENCIES IN No. NAMES OF CHARGES CHARGE CHARGES FOR STATE ADMINISTRATION RELATING TO RIGHTS I AND OBLIGATIONS OF CITIZENS 1 Charges for nationality registration Ministry of Finance * The Ministry of Finance or Provincial People’s 2 Charges for residence registration Councils depending on activity * The Ministry of Finance or Provincial People’s 3 Charges for issuance of identity cards Councils depending on activity Charges for birth, marriage and death Provincial People’s 4 registration Councils 5 Charges for issuance of passports 5.1 Charges for issuance of passports Ministry of Finance 5.2 Fees for issuance of laissez-passers Ministry of Finance 5.3 Fees for issuance of exit permits Ministry of Finance 6 Court charges Charges for recognition and acceptance of enforcement of a judgement, a civil decision made Standing Committee of 6.1 by Foreign Court in Vietnam; a decision made by a National Assembly foreign arbitrator; Charges for recognition and acceptance of Standing Committee of enforcement of a judgement, a civil, employment, National Assembly 6.1.1 business, commercial, criminal, and administrative decision made by Foreign Court in Vietnam; Charges for not recognizing a judgement, a civil, Standing Committee of employment, business, commercial, criminal, and National Assembly 6.1.2 administrative decision made by Foreign Court without request for enforcement in Vietnam Charges for recognition and acceptance of Standing Committee of 6.1.3 enforcement of a decision made by a foreign National Assembly arbitrator in Vietnam Standing Committee of 6.2 Charges for handling civil matters National Assembly Charges for handling civil matters in connection Standing Committee of 6.3 with Vietnamese arbitration National Assembly Charges for submission of request for opening Standing Committee of 6.4 bankruptcy proceedings National Assembly Standing Committee of 6.5 Charges for consideration of legality of strikes National Assembly Standing Committee of 6.6 Charges for capturing ships, airplanes National Assembly Fees for execution of judicial entrustment by Standing Committee of 6.7 Foreign Court in Vietnam National Assembly Charges for issuance of copy of Court papers, Standing Committee of 6.8 documents National Assembly Charges for making copy of documents, evidence in Standing Committee of 6.8.1 case records made by the Court National Assembly Charges for issuance of copy of a judgement, Standing Committee of 6.8.2 decision made by the Court National Assembly Charges for issuance of certificates of expungement Standing Committee of 6.8.3 of criminal record National Assembly Standing Committee of 6.8.4 Charges for issuance of copy of other Court papers National Assembly Standing Committee of 6.9 Charges for sending procedural documents abroad National Assembly Standing Committee of 6.10 Charges for judicial entrustment overseas National Assembly Provincial People’s Charges for issuance of labor licenses to Councils with respect to 7 expatriate workers in Vietnam licensing made by local agencies Charges for issuance of licenses to employees 8 Ministry of Finance working overseas for a specified period 9 Charges for child adoption registration 9.1 Charges for domestic adoption registration The Government 9.2 Charges for intercountry adoption registration The Government Charges for registration of adoption at 9.3 The Government representative agencies 10 Charges for licensing adoption agencies The Government CHARGES FOR STATE ADMINISTRATION RELATING TO RIGHTS II TO OWNERSHIP AND USE OF PROPERTIES 1 Registration charges The Government Charges for issuance of certificates of land use Provincial People’s 2 right, house and land-linked property ownership Councils Provincial People’s 3 Fees for issuance of construction permit Councils 4 Fees for issuance of planning permit Ministry of Finance 5 Charges for management of means of transport Charges for registration and issuance of number 5.1 Ministry of Finance plates to means of transport; inland watercraft Charges for registration and issuance of special use 5.2 Ministry of Finance vehicles 5.3 Charges for issuance of certificates to airplanes Ministry of Finance 6 Charges in the areas of maritime 6.1 Charges for ship registration Ministry of Finance Charges for certifying participation in insurance or 6.2 other financial guarantees by ship owners for Ministry of Finance damage caused by oil pollution Charges for leaving and entering ports, wharves, 6.3 Ministry of Finance inland wharves Charges for issuance of the Declaration of Maritime 6.4 Ministry of Finance Labor Compliance I (DMLC I) 7 Fees for intellectual property 7.1 Fees for intellectual property Ministry of Finance Charges for issuance of diplomas in property rights, 7.2 certificates of ownership transfer agreement Ministry of Finance registration Charges for maintenance, extension, termination or 7.3 postponement of validity of diplomas in property Ministry of Finance protection CHARGES FOR STATE ADMINISTRATION RELATING TO III PRODUCTION AND BUSINESS 1 Charges for enterprise registration Ministry of Finance Provincial People’s 2 Charges for business registration Councils 3 License charges The Government Charges for issuance of licenses to branches or 4 representative offices of foreign organizations in Ministry of Finance Vietnam Charges for distribution of digital repository of 5 telecommunications and Internet resources Charges for distribution of telecommunication codes, 5.1 Ministry of Finance numbers 5.2 Charges for registration of use of national domain .vn Ministry of Finance 5.3 Charges for registration of use of IP address Ministry of Finance Charges for issuance of telecommunications 6 business certificates and certificates of professional competence in telecommunications Charges for issuance of telecommunications business 6.1 Ministry of Finance certificates Charges for issuance of telecommunications business 6.2 Ministry of Finance certificates Charges for issuance of licenses for establishment of 6.3 Ministry of Finance private telecommunications network Fees for issuance of licenses for tests of 6.4 Ministry of Finance telecommunications network Charges for issuance of diplomas or certificates for 7 Ministry of Finance operating all types of vehicles Charges for issuance of certificates of quality and technical safety assurance for machinery, 8 Ministry of Finance equipment, vehicles and substances subject to strict requirements for safety Charges for issuance of stamps for control of tapes, 9 Ministry of Finance discs having contents Charges for transfer of certificates, credits of 10 Ministry of Finance greenhouse gas emission reduction Charges for issuance of licenses for importation of 11 publications Charges for registration of importation of publications 11.1 Ministry of Finance for business Charges for issuance of licenses for importation of 11.2 Ministry of Finance publications not for business Fees for issuance of licenses for use of radio 12 Ministry of Finance frequencies Fees for issuance of licenses for importation of 13 Ministry of Finance radio transmitters, receivers equipment Charges for issuance of certificates of registration of 14 Ministry of Finance provision of foreign programs on paid TV Charges for issuance of sender ID for online 15 Ministry of Finance advertising Charges for issuance of licenses for importation of 16 Ministry of Finance information safety products Charges for issuance of certificates to persons 17 Ministry of Finance working on radiation Charges for issuance of certificates of practicing 18 Ministry of Finance atomic energy application support services Charges in the areas of standards, metrology and 19 quality Charges for issuance of registration of declaration of 19.1 standard compliance, declaration of regulation Ministry of Finance compliance Charges for issuance of certificates of approval for 19.2 measurement instruments (domestically manufactured Ministry of Finance or imported) Charges for issuance of recognition of capacity for 19.3 Ministry of Finance testing measurement instruments Charges for issuance of licenses for management 20 and use of weapons, explosive materials, supporting Ministry of Finance tools and firecrackers 21 Fees for issuance of construction permits Fees for issuance of construction permits to foreign 21.1 Ministry of Finance contractors Fees for issuance of certificates of qualification for 21.2 Ministry of Finance construction activities Fees for issuance of certificates of practicing in 21.3 Ministry of Finance construction activities to individuals Charges for issuance of certificates of practicing as 22 Ministry of Finance real estate brokers 23 Charges for issuance of certificates of practicing as Ministry of Finance architects and construction engineers; certificates of construction supervision Charges for issuance of licenses for establishment of 24 Ministry of Finance commodity exchanges Charges for issuance of certificates of practicing 25 construction, construction working monitoring and Ministry of Finance certificates of compliance Fees for issuance of certificates of satisfaction of 26 Ministry of Finance requirements for film production and business Charges for issuance of licenses for establishment and operation of credit institutions, licenses for establishment of branches of foreign banks, licenses 27 Ministry of Finance for establishment of representative offices of foreign credit institutions, other foreign organizations having banking activities Charges for issuance of supply of intermediate 28 Ministry of Finance payment service to non-bank organizations 29 Fees for issuance of licenses for mineral operation Ministry of Finance 30 Fees for issuance of sea dumping permits Ministry of Finance Charges for issuance of licenses, certificates of 31 Ministry of Finance operation in securities Charges for issuance of or adjustments to 32 Ministry of Finance certificates of outward investment registration 33 Charges for registration of rights to airplanes Ministry of Finance Charges for issuance of certificates to Ministry of Finance 34 establishments eligible for labor environment monitoring Charges for issuance of licenses for importation, Ministry of Finance 35 exportation of industrial precursors CHARGES FOR STATE ADMINISTRATION ON NATIONAL IV SOVEREIGNTY 1 Charges for leaving and entering ports 1.1 Charges for leaving and entering ports Ministry of Finance Charges for leaving and entering inland ports, 1.2 Ministry of Finance wharves 1.3 Charges for leaving and entering airports, airfields Ministry of Finance 2 Charges for traveling through mainland, territorial waters Charges for commodities, cargo and transport 2.1 Ministry of Finance vehicles in transit Charges for issuance of certificates of survey, design, installation, repairs and maintenance of 2.2 postal communication, oil & gas, transport works Ministry of Finance running through Vietnam’s mainland, territorial waters Charges for issuance of disembarking permit to 2.3 Ministry of Finance foreign seafarers Fees for issuance of permits for boarding foreign 2.4 Ministry of Finance ships Charges for issuance of licenses to Vietnamese nationals and foreigners for operating in journalism, 2.5 Ministry of Finance scientific research and tourism in connection with foreign ships, boats 3 Charges for signatures in the areas of oil and gas Ministry of Finance V CHARGES FOR STATE MANAGEMENT IN OTHER AREAS Charges for issuance of certificates of practicing 1 Ministry of Finance as a lawyer 2 Charges for issuance of notary cards Ministry of Finance Charges for issuance of certificates of practicing 3 Ministry of Finance as a asset manager 4 Charges for issuance of narrator’s certificate Ministry of Finance Charges for issuance of certificates of practicing in veterinary medicine, biological preparations, 5 cultures, chemicals, substances for Ministry of Finance environmental remediation in aquaculture, livestock production Charges for issuance of certificates of the quarantine of terrestrial animals and their derived products; aquatic products being 6 Ministry of Finance imported, in transit, temporarily imported for export, moved to another custom post outside the checkpoint area Charges for issuance of licenses for exploitation 7 Ministry of Finance and operation in fisheries Charges for recognition of quality of 8 Ministry of Finance agricultural materials eligible for circulation in Vietnam Charges for issuance of licenses for importation, 9 exportation of varieties and genetic resources of Ministry of Finance agricultural plants

ANNEX 02 LIST OF PRODUCTS AND SERVICES WITH FEES BEING CONVERTED INTO PRICE FIXED BY THE STATE No. NAME OF FEES NAME OF PRICES 1 Irrigation fees Public products and services of irrigation Fees for tests of drug used for animals Services of testing drug used for animals and 2 and plants plants Fees for cadastral measurement and 3 Service of cadastral measurement and mapping mapping 4 Market fees Service of market kiosk lease Use-of-roads service by road construction 5 Fees for use of roads projects Fees for crossing a body of water by 6 Boat, ferry use service boats, ferries 7 Fees for use of ports, stations Port, station use service 8 Fees for navigation Navigation service Fees for verification of transport 9 Transport vehicle verification service vehicles Fees for technical verification for Service of technical verification for machinery, machinery, equipment, materials and 10 equipment, materials and substances subject to substances subject to strict strict requirements for safety requirements for safety 11 Fees for car Car parking service Fees for epidemic disease prevention Service of inoculation and disinfection of 12 and combat animals, veterinary diagnosis 13 Fees for medical quarantine Medical, defensive medicine quarantine service Fees for tests of sample drug, raw Service of testing sample drug, raw materials 14 materials used for manufacturing used for manufacturing drugs, drugs drugs, drugs 15 Fees for environmental protection for Domestic solid waste treatment service solid waste Service of collection and transport of domestic 16 Fees for sanitation waste 17 Fees for stock exchange operation Stock exchange service ------------------------------------------------------------------------------------------------------ This translation is made by LawSoft and for reference purposes only. Its copyright is owned by LawSoft and protected under Clause 2, Article 14 of the Law on Intellectual Property.Your comments are always welcomed