CIRCULAR

PRESCRIBING FEES FOR PROCESSING OF APPLICATIONS FOR ELECTRICITY LICENSES, COLLECTION, TRANSFER, MANAGEMENT AND USE 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 electricity dated December 03, 2004; the Law on amendments to the Law on electricity dated November 20, 2012;

Pursuant to the Law on tax administration dated June 13, 2019;

Pursuant to the Government's Decree No. 120/2016/ND-CP dated August 23, 2016 on elaboration of the Law on fees and charges;

Pursuant to the Government’s Decree No. 137/2013/ND-CP dated October 21, 2013 on elaboration of the Law on electricity and the Law on amendments to the Law on electricity;

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Pursuant to the Government’s Decree No. 17/2020/ND-CP dated February 05, 2020 on amendments to Decrees related to business requirements in fields under the management of the Ministry of Industry and Trade;

Pursuant to the Government’s Decree No. 87/2017/ND-CP dated July 26, 2017 defining functions, tasks, powers and organizational structure of the Ministry of Finance;

At the request of the Director of the Tax Policy Department;

The Minister of Finance promulgates a Circular prescribing fees for processing of applications for electricity licenses, collection, transfer, management and use thereof.

Article 1. Scope and regulated entities

1. This Circular stipulates fees for processing of applications for electricity licenses, collection, transfer, management and use thereof.

2. This Circular applies to applicants for electricity licenses, licensing authorities and other organizations and individuals involved in the processing of applications for electricity licenses.

Article 2. Payers 

When submitting applications for electricity licenses, applicants are required to pay fees in accordance with regulations hereof. Fees may be paid in cash directly to collectors or by transfer to collectors’ accounts opened at State Treasury.

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The Electricity Regulatory Authority of Vietnam (affiliated to the Ministry of Industry and Trade) and provincial Departments of Industry and Trade shall collect fees for processing applications for electricity licenses in accordance with regulations hereof.

Article 4. Fees

1. Fees for processing applications for electricity licenses are prescribed in the Fee Schedule enclosed herewith.

2. The fee for processing of an application for modification of electricity license shall be equal to 50% of the corresponding fee prescribed in the Fee Schedule enclosed herewith.

Article 5. Fee declaration and transfer 

1. Collectors shall transfer the fees collected in the previous month to the dedicated account opened at the State Treasury by the 05^th every month.

2. Collectors shall monthly declare and pay fees, and make annual statements of collected fees in accordance with regulations of the Law on tax administration and the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020.

Article 6. Fee management and use 

1. Collectors must fully pay collected fees to state budget. Expenditures on processing of applications and fee collection shall be covered by funding from state budget and specified in the collector's expenditure estimate under spending policies and limits prescribed by law.

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Article 7. Implementation

1. This Circular comes into force from January 22, 2021 and supersedes the Circular No. 167/2016/TT-BTC dated October 26, 2016 of the Minister of Finance and the Circular No. 12/2020/TT-BTC dated March 03, 2020 of the Minister of Finance.

2. Other contents related to the declaration, collection, management and transfer of fees, and annoucement of fee collection policies, which are not provided for in this Circular, shall be performed in accordance with regulations of the Law on fees and charges, the Government's Decree No. 20/2016/ND-CP dated August 23, 2016, the Law on tax administration, the Government's Decree No. 126/2020/ND-CP dated October 19, 2020, and Circular No. 303/2016/TT-BTC dated November 15, 2016 of the Minister of Finance.

3. If any legislative documents referred to in this Circular are amended, supplemented or superseded, the new ones shall apply.

4. Difficulties that arise during the implementation of this Circular should be promptly reported to the Ministry of Finance for consideration./.

PP MINISTER
DEPUTY MINISTER




Vu Thi Mai

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 (Enclosed with the Circular No. 106/2020/TT-BTC dated December 08, 2020 of the Minister of Finance)

No.

Description of fee collection

Fee
(VND)

A

Processing of applications for electricity licenses by central-government authorities

I

Electrical consulting services

10.400.000

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Electricity generation

1

Hydropower plants, wind power plants, solar power plants

1.1

With total installed capacity of less than 10 MW

10.600.000

1.2

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15.000.000

1.3

With total installed capacity ranging from 30 MW to under 100 MW

18.000.000

1.4

With total installed capacity ranging from 100 MW to under 300 MW

24.500.000

1.5

With total installed capacity of 300 MW or more

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2

Thermal power plants (coal, gas, fuel oil, biomass, solid waste)

2.1

With total installed capacity of less than 50 MW

17.800.000

2.2

With total installed capacity ranging from 50 MW to under 100 MW

21.900.000

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With total installed capacity of 100 MW or more

28.800.000

III

Electricity transmission

24.900.000

IV

Electricity distribution

1

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12.100.000

2

With total transmission line length ranging from 1.000 km to under 2.000 km or total capacity of electrical substations ranging from 300 MVA to under 600 MVA

13.700.000

3

With total transmission line length ranging from 2.000 km to under 3.000 km or total capacity of electrical substations ranging from 600 MVA to under 1.000 MVA

18.800.000

4

With total transmission line length of 3.000 km or more, or total capacity of electrical substations of 1.000 MVA or more

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V

Electricity export/import

1

With total capacity of less than 10 MW

9.700.000

2

With total capacity ranging from 10 MW to under 100 MW

12.100.000

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With total capacity ranging from 100 MW to under 300 MW

16.200.000

4

With total capacity of 300 MW or more

19.200.000

VI

Electricity wholesaling

19.200.000

VII

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1

With electricity consumption of less than 10 GWh/month

9.700.000

2

With electricity consumption of from 10 GWh/month to under 50 GWh/month

12.500.000

3

With electricity consumption of 50 GWh/month or more

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B

Processing of applications for electricity licenses by provincial People's Committees

1

Electrical consulting services

800.000

2

Electricity generation

2.100.000

3

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800.000

4

Electricity retailing

700.000

Notes:

1. The fee for processing of an application for electricity license covering at least two electricity activities is calculated as follows:

Where: - P₁: The highest fee among the fees paid for electricity activities requiring the license (as prescribed in the abovementioned fee schedule);

- P_i: Fees paid for the remaining electricity activities requiring the license;

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2. For electricity distribution license: if total transmission line length and total capacity of electrical substations do not fall within the same fee level specified in Section IV of the abovementioned fee schedule, the higher fee shall apply.

E.g.: An entity applies for a license for electricity distribution with total transmission line length longer than 3000 km and total capacity of electrical substations of less than 300 MVA, the fee shall be VND 21.800.000 which is determined according to total transmission line length longer than 3000 km./.