Circular 28/2026/TT-BTC Issued by the Ministry of Finance on March 27, 2026, this document details the rates, collection methods, and payment procedures for fees and charges in the fields of exit, entry, transit, and residence in Vietnam. This is an important legal document that directly impacts organizations, individuals, and businesses involved in international travel.
The implementation of Circular 28/2026/TT-BTC from April 1, 2026, helps to increase transparency in administrative procedures and create a solid legal basis for financial management. For accounting professionals, correctly understanding the payers and the fee levels is a mandatory requirement to optimize operating costs. Let's delve into the core details below with MAN – Master Accountant Network.
Scope and subjects of application of Circular 28/2026/TT-BTC
Circular 28/2026/TT-BTC provides comprehensive regulations on payers, collecting organizations, and management of fees and charges in the field of immigration. This includes fees for issuing passports to Vietnamese citizens and fees for issuing visas to foreigners.
According to Circular 28/2026/TT-BTC, those liable for fees and charges include:
- Agencies, organizations, individuals, businesses: When applying to competent state authorities for documents related to passports, travel documents, exit permits, or "AB" stamps, fees must be paid as prescribed.
- Foreigner: When applying for a visa and other documents valid for residence and entry/exit into Vietnam, fees must be paid as prescribed.
The fee-collecting organization is responsible for collecting fees in accordance with the published fee schedule. clearly distinguish between fees and charges. It helps businesses maintain accurate accounting records and ensure compliance with financial obligations.
Detailed fee and charge rates are specified in Circular 28/2026/TT-BTC.
The fee rates stipulated in Circular 28/2026/TT-BTC are specified in the Schedule of Fees and Charges issued with the Circular. Below is a summary table of common fee rates:
| STT | Content to be collected | Revenue (VND/USD) | Note |
| 1 | Fees for issuing a new passport | 200,000 VND | First issuance/re-issuance |
| 2 | Fees for reissuing a passport due to damage/loss. | 400,000 VND | According to Circular 28/2026/TT-BTC |
| 3 | The visa is valid for a single entry. | 25 USD | Payment can be made in USD or VND (converted). |
| 4 | Multiple-entry visa (valid for less than 3 months) | 50 USD | Exchange rates as stipulated in Decree 362/2025/ND-CP |
| 5 | Multiple-entry visa (3-6 months) | 95 USD | Applicable to foreigners |
| 6 | Issuance of temporary residence permit (1-2 years) | 145 USD | Regulations stipulated in Circular 28/2026/TT-BTC |
| 7 | Extension of temporary residence permit | 10 USD | Cases as prescribed |
Foreign exchange conversion mechanism: Visa and document fees for foreigners are collected in Vietnamese Dong or US Dollars (USD). For fees stipulated in USD, the collecting organization may collect in USD or Vietnamese Dong based on the exchange rate specified in Clause 7, Article 3 of Decree 362/2025/ND-CP dated December 31, 2025.
Cases exempt from fees and charges are specified in Article 5 of Circular 28/2026/TT-BTC.
In order to implement foreign policy and humanitarian guidelines, Circular 28/2026/TT-BTC specifies the cases of exemption from fees and charges in detail in Article 5 as follows:
Cases where fees are waived (Visa and residence permit fees)
- Guests (including spouses and children) of the Party, State, Government, National Assembly, or invited in a personal capacity by leaders of the Party, State, Government, or National Assembly.
- Officials and staff of foreign diplomatic and consular missions, representative offices of international organizations in Vietnam, and their families (spouse and children under 18 years old), who are not Vietnamese citizens and do not reside permanently in Vietnam, shall act on a reciprocal basis.
- Free of charge in accordance with international treaties that Vietnam has signed/participated in or based on the principle of reciprocity.
- Foreigners entering Vietnam to carry out relief work or provide humanitarian assistance to Vietnamese organizations or individuals.
- Granting visas and temporary residence permits for foreigners who have violated the law and are subject to legal action but lack the financial means, and whose foreign diplomatic missions are unwilling to cover the costs. The specific determination of whether this is feasible is made by the fee-collecting organization.
- Granting special visa exemption cards to foreigners who belong to specific categories requiring preferential treatment to serve socio-economic development.
- Fees may be collected in cases where it is necessary for security reasons, foreign relations, international integration, or to secure favorable conditions as decided by the head of the organization.
Cases where passport issuance fees are waived
- Vietnamese citizens residing abroad who have a written deportation order from the competent authority of the host country but do not possess a passport.
- Vietnamese citizens residing abroad must return to Vietnam in accordance with international treaties or agreements on the repatriation of citizens who do not possess passports, and in cases for humanitarian reasons.
Regulations regarding jurisdiction and procedures for exemption from fees.
The head of the fee-collecting organization decides on the application of fee exemptions in cases of reciprocity or for specific security or foreign relations reasons. The organization collecting fees and charges must affix its seal. “"No fees charged"” or “"No fees charged" (GRATIS) on issued documents (except for special visa exemption cards).
Procedures for declaration, payment, and refund of fees according to Circular 28/2026/TT-BTC
The financial management process outlined in Circular 28/2026/TT-BTC requires organizations to collect and remit the collected funds (including interest accrued on the relevant account balance) to the state budget according to the corresponding chapter and sub-item. Expenses for fee collection activities are covered by the state budget in the approved budget according to established norms.
Regarding the issue of refunds, the Circular clearly stipulates:
- Regarding fees (Passport, AB stamp, etc.): If the applicant has paid the fee but does not meet the eligibility requirements for the document, the fee-collecting organization will refund the collected amount upon notification of the results. If the applicant refuses to accept the processing results, the fee will not be refunded.
- Regarding fees (Visa and residence permit): In cases where the applicant has paid the fee but is not eligible for the document or refuses to accept the processing results, the fee-collecting organization will be held responsible. Non-refundable Amount collected.
Penalties for collecting fees in violation of regulations (Decree 2/2026/ND-CP)
Compliance with the prescribed fee levels is required. Circular 28/2026/TT-BTC It is mandatory. According to Clause 2, Article 10 Decree 2/2026/ND-CP, The following penalties apply to the collection of fees and charges that are not in accordance with regulations:
Fines for organizations
Based on the amount of money involved in the violation, the penalty for organizations collecting fees illegally is as follows:
- Violations with fines under 10 million VND: The fine ranges from 1,000,000 VND to 2,000,000 VND.
- From 10 million to under 30 million VND: Fines range from 2,000,000 VND to 6,000,000 VND.
- From 30 million to under 50 million VND: The fine ranges from 6,000,000 VND to 10,000,000 VND.
- From 50 million to under 100 million VND: The fine ranges from 10,000,000 VND to 20,000,000 VND.
- From 100 million to under 300 million VND: Fines range from 20,000,000 VND to 60,000,000 VND.
- From 300 million VND or more: Fines ranging from 60,000,000 VND to 100,000,000 VND.
Note: According to Clause 2, Article 5 of Decree 2/2026/ND-CP, the penalty for individual equal to half the fine imposed on organizations.
Remedial measures
In addition to fines, the offending party is required to:
- All incorrectly collected fees and charges must be refunded to the payers. If the payers cannot be identified, the entire amount must be deposited into the state budget.
- Organizations collecting fees are required to fulfill their responsibilities in accordance with the Law on Fees and Charges.
Conclude
Circular 28/2026/TT-BTC is a key legal document that businesses need to pay special attention to in order to ensure compliance and financial transparency. Understanding the penalties under Decree 2/2026/ND-CP also helps fee-collecting entities fulfill their responsibilities correctly.
If your business needs tax management solutions or in-depth advice on new regulations, please contact us immediately. MAN – Master Accountant Network. We specialize in providing tax accounting, tax consulting and tax reporting Professionalism and a commitment to supporting the sustainable development of businesses.
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Content production by: Mr. Le Hoang Tuyen – Founder & CEO MAN – Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.
Frequently Asked Questions about Circular 28/2026/TT-BTC
The circular officially takes effect from April 1, 2026.
According to Circular 28/2026/TT-BTC, this fee is used to cover the costs of evaluating applications; therefore, the collecting organization will not refund it regardless of the application outcome.
According to Decree 2/2026/ND-CP, the organization will be fined from 60 million to 100 million VND and forced to return the illegally collected money. When does Circular 28/2026/TT-BTC take effect?
The circular officially takes effect from April 1, 2026.
If an organization charges an incorrect fee of 400 million VND, what is the penalty?
