{"id":5043,"date":"2026-03-12T11:20:49","date_gmt":"2026-03-12T04:20:49","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=5043"},"modified":"2026-03-12T11:22:43","modified_gmt":"2026-03-12T04:22:43","slug":"phan-biet-phi-va-le-phi","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/phan-biet-phi-va-le-phi\/","title":{"rendered":"Distinguishing between fees and charges: A guide for accountants and businesses."},"content":{"rendered":"<p style=\"text-align: justify;\">Distinguishing between fees and charges is crucial knowledge for accountants and business owners to ensure accurate accounting and compliance with government regulations. According to the 2015 Law on Fees and Charges, the current system includes 323 fees and 197 charges, directly impacting business expenses and cash flow. Understanding the nature of these two types of revenue helps businesses avoid errors during tax settlements, while also ensuring proper administrative procedures and more effective financial management.<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In reality, in Vietnam, confusion between these two types often leads to incorrect account entries or the application of incorrect rates. <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-gtgt\/\"><span style=\"font-weight: 400;\">Value Added Tax (VAT) rates<\/span><\/a><span style=\"font-weight: 400;\"> Regarding public services, the following article by MAN \u2013 Master Accountant Network will provide a comprehensive overview, helping you scientifically distinguish between fees and charges based on the highest legal grounds currently in place, such as: <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-phi-va-le-phi-2015-298376.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Law on Fees and Charges No. 97\/2015\/QH13<\/span><\/a><span style=\"font-weight: 400;\">. Let&#039;s follow along to grasp the most up-to-date knowledge for your accounting work.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Current legal framework on fees and charges in Vietnam<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To accurately distinguish between fees and charges, we need to refer to currently effective legal documents. Currently, the Law on Fees and Charges of 2015 is the central document, replacing the Ordinance on Fees and Charges of 2001, marking a turning point in public financial management.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Specifically, the guidance documents include:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Law on Fees and Charges No. 97\/2015\/QH13 promulgated on November 25, 2015.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-120-2016-ND-CP-huong-dan-Luat-phi-le-phi-320506.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree No. 120\/2016\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> Regulations detailing and guiding the implementation of certain articles of the Law on Fees and Charges.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The specialized circulars of the Ministry of Finance specify the fee levels for each type of public service.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">A proper understanding of legal regulations helps accountants answer the question of how fees and charges differ when conducting transactions with government agencies, thereby ensuring the validity of input documents.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Distinguishing between fees and charges: Concepts and legal nature<\/b><\/h2>\n<figure id=\"attachment_5047\" aria-describedby=\"caption-attachment-5047\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5047\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Phan-biet-phi-va-le-phi_-Khai-niem-va-ban-chat-phap-ly.jpg\" alt=\"Ph\u00e2n bi\u1ec7t ph\u00ed v\u00e0 l\u1ec7 ph\u00ed: Kh\u00e1i ni\u1ec7m v\u00e0 b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Phan-biet-phi-va-le-phi_-Khai-niem-va-ban-chat-phap-ly.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Phan-biet-phi-va-le-phi_-Khai-niem-va-ban-chat-phap-ly-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Phan-biet-phi-va-le-phi_-Khai-niem-va-ban-chat-phap-ly-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Phan-biet-phi-va-le-phi_-Khai-niem-va-ban-chat-phap-ly-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Phan-biet-phi-va-le-phi_-Khai-niem-va-ban-chat-phap-ly-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5047\" class=\"wp-caption-text\">Distinguishing between fees and charges: Concepts and legal nature<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The first difference between fees and charges lies in their legal definitions. Although both are revenues belonging to the state budget, their purposes and nature of service are completely different.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>What are fees?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Clause 1, Article 3 of the 2015 Law on Fees and Charges, a fee is an amount of money that organizations and individuals must pay to essentially compensate for costs and provide services when receiving public services from state agencies or authorized organizations. Simply put, fees and charges in this case represent a relatively equal exchange; you pay to receive a specific service value.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>What are the fees?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Conversely, fees (Clause 2, Article 3 of the Law on Fees and Charges 2015) are fixed amounts of money that organizations and individuals must pay when receiving public services from state agencies to support state management. Here, fees are not intended to compensate for costs but rather to acknowledge a right or legal recognition of the payer (for example, registration fees, license fees).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Clarifying what fees are helps businesses correctly classify expenses that are not subject to VAT, as fees that are part of the state budget are generally not subject to this tax.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>A detailed comparison table to differentiate between fees and charges.<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For your convenience in auditing and reconciliation, MAN provides a summary table to help you differentiate between fees and charges based on the most important criteria in corporate financial management.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>A detailed comparison table to differentiate between fees and charges.<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Criteria<\/b><\/td>\n<td style=\"text-align: center;\"><b>Fee<\/b><\/td>\n<td style=\"text-align: center;\"><b>Fees<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Nature<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">It is payment for public services that are directly received.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">It is a fee paid for legal or administrative recognition.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Purpose of collection<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Essentially, it covers the costs of investing in and operating public services.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">It serves the purpose of state administration, not to offset costs.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Equivalent value<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">It is a reciprocal service (paying for a service that is commensurate with the price).<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Not based on equal value (Revenue is set by the State).<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Collection authority<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">State agencies, public service units, and authorized organizations.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The only competent authority is the State agency.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Use the collected funds.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">A portion of the revenue may be retained to cover the costs of providing the service.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Normally, 100% is paid into the state budget (except in special cases).<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Subjects subject to VAT<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Some types of fees that have been converted to a service pricing mechanism are subject to VAT.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Not subject to VAT.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The table above shows that fees and charges differ significantly in their structure and collection methods. While fees are calculated based on economic and technical standards, charges are fixed and predetermined according to a specific category.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Distinguish between fees and charges through practical examples.<\/b><\/h2>\n<figure id=\"attachment_5045\" aria-describedby=\"caption-attachment-5045\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5045\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Phan-biet-phi-va-le-phi-qua-cac-vi-du-thuc-tien.jpg\" alt=\"Ph\u00e2n bi\u1ec7t ph\u00ed v\u00e0 l\u1ec7 ph\u00ed qua c\u00e1c v\u00ed d\u1ee5 th\u1ef1c ti\u1ec5n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Phan-biet-phi-va-le-phi-qua-cac-vi-du-thuc-tien.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Phan-biet-phi-va-le-phi-qua-cac-vi-du-thuc-tien-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Phan-biet-phi-va-le-phi-qua-cac-vi-du-thuc-tien-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Phan-biet-phi-va-le-phi-qua-cac-vi-du-thuc-tien-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Phan-biet-phi-va-le-phi-qua-cac-vi-du-thuc-tien-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5045\" class=\"wp-caption-text\">Distinguish between fees and charges through practical examples.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To understand the difference between fees and charges, let&#039;s consider some real-world situations that businesses often encounter. Incorrect classification in tax reporting can lead to the risk of back taxes or administrative penalties.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Examples of common types of fees<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Driving test fee:<\/b><span style=\"font-weight: 400;\"> You pay the fee for the relevant agency to organize the exam, rent the venue, and provide equipment for your use.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Park and museum entrance fees:<\/b><span style=\"font-weight: 400;\"> Pay to enter and use the museum&#039;s facilities.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Fees for providing business information:<\/b><span style=\"font-weight: 400;\"> Pay for the effort put into searching and extracting data from national databases.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Examples of common types of fees<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Registration fee:<\/b><span style=\"font-weight: 400;\"> This fee is paid when registering ownership of property (cars, houses, land). The government does not provide you with any specific service corresponding to that large sum of money; you pay it to have your property rights recognized.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Business license fee:<\/b><span style=\"font-weight: 400;\"> An annual fee that businesses pay to maintain their operating status.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Passport issuance fee:<\/b><span style=\"font-weight: 400;\"> Submit to the State for a document certifying the right to international travel.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When comparing fees and charges, it&#039;s clear that fees are associated with &quot;purchasing&quot; a specific service, while charges are associated with &quot;establishing&quot; a legal status.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Distinguishing between Taxes, Fees, and Charges: Points of Intersection and Difference<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In the financial system, many people not only want to distinguish between fees and charges but also confuse them with taxes. These are the three pillars of the state budget, but they have different binding natures.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Distinguishing taxes, fees, and charges based on their refundable nature:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tax:<\/b><span style=\"font-weight: 400;\"> It is a mandatory payment, not a direct refund. You pay taxes, but you cannot demand that the government build a road specifically for you in front of your house.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Fee:<\/b><span style=\"font-weight: 400;\"> There is direct and clear return on investment through public services.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Fees:<\/b><span style=\"font-weight: 400;\"> It has direct legal\/administrative reimbursement implications.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses are often concerned about fees and charges because they are usually included in deductible expenses when determining tax liability. <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tndn\/\"><span style=\"font-weight: 400;\">corporate income tax (CIT)<\/span><\/a><span style=\"font-weight: 400;\"> if there is valid documentation <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-78-2014-TT-BTC-huong-dan-218-2013-ND-CP-thi-hanh-Luat-Thue-thu-nhap-doanh-nghiep-236976.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Circular 78\/2014\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Principles for determining fee levels and authority for issuing regulations.<\/b><\/h2>\n<figure id=\"attachment_5048\" aria-describedby=\"caption-attachment-5048\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5048\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Phan-biet-phi-va-le-phi_-Nguyen-tac-xac-dinh-muc-thu-va-tham-quyen-ban-hanh.jpg\" alt=\"Ph\u00e2n bi\u1ec7t ph\u00ed v\u00e0 l\u1ec7 ph\u00ed: Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh m\u1ee9c thu v\u00e0 th\u1ea9m quy\u1ec1n ban h\u00e0nh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Phan-biet-phi-va-le-phi_-Nguyen-tac-xac-dinh-muc-thu-va-tham-quyen-ban-hanh.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Phan-biet-phi-va-le-phi_-Nguyen-tac-xac-dinh-muc-thu-va-tham-quyen-ban-hanh-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Phan-biet-phi-va-le-phi_-Nguyen-tac-xac-dinh-muc-thu-va-tham-quyen-ban-hanh-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Phan-biet-phi-va-le-phi_-Nguyen-tac-xac-dinh-muc-thu-va-tham-quyen-ban-hanh-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Phan-biet-phi-va-le-phi_-Nguyen-tac-xac-dinh-muc-thu-va-tham-quyen-ban-hanh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5048\" class=\"wp-caption-text\">Distinguishing between fees and charges: Principles for determining collection levels and authority to issue them.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Understanding who has the authority to set fees will help you distinguish between proper charges and fees when dealing with revenue-generating public service entities.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Regarding Fees:<\/b><span style=\"font-weight: 400;\"> The revenue level is determined to cover costs, taking into account socio-economic development policies. The authority to regulate this level usually rests with the Government, the Ministry of Finance, or the Provincial People&#039;s Council.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Regarding Fees:<\/b><span style=\"font-weight: 400;\"> The fees are predetermined, without taking into account the cost of providing the service. Decision-making authority is usually concentrated at the central level to ensure uniformity nationwide.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This difference in authority reaffirms the distinction between fees and charges in the nature of state power. Fees represent a higher level of managerial authority compared to fees.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>How to account for fees and charges in business accounting.<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">As a professional accountant, after distinguishing between fees and charges, you need to record them in the correct accounting system according to regulations.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Typically, these amounts are accounted for as follows:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Account 642 (Business Management Expenses):<\/b><span style=\"font-weight: 400;\"> Regarding fees and charges for general services such as business license fees, road tolls, etc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Account 241\/211:<\/b><span style=\"font-weight: 400;\"> Regarding registration fees when purchasing fixed assets (added to the original cost).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Note that some items that were previously considered fees have now been reclassified as service prices. In this case, we no longer call them fees but &quot;service prices,&quot; and they are invoiced with VAT. Confusing fees and charges with service prices will lead to incorrect declarations of input VAT deductions.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Why do businesses need expert advice on Tax and Accounting?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Distinguishing between fees and charges may seem simple, but it carries significant tax risks if not properly advised. This is especially true in the context of ongoing regulations on electronic invoices and the shift from fees to service charges.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses often face difficulties in:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Determine whether fee\/charge documents are considered valid when calculating deductible expenses.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Classify the fees that are deductible for VAT and those that are not.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Handling fees incurred abroad in import and export transactions.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To thoroughly address these issues, businesses need a partner with in-depth knowledge of Vietnamese law and international accounting standards.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Conclude<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Distinguishing between fees and charges accurately is fundamental to building a transparent and legally compliant financial reporting system. Through this article, MAN hopes to have provided readers with valuable knowledge to confidently apply in practice, helping to optimize financial obligations and minimize legal risks for businesses.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If your business is struggling with tax settlements or needs a professional financial management solution, let us help you. <\/span><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\"> Partnering with you. We are proud to offer solutions:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Auditing services<\/b><span style=\"font-weight: 400;\"> Independent, objective, and ethical.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue-tron-goi-la-gi\/\"><b>Tax accounting services<\/b><\/a><span style=\"font-weight: 400;\"> A complete package, giving businesses peace of mind to focus on their operations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/dich-vu-tu-van-thue\/\"><b>Tax consulting services<\/b><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-quyet-toan-thue\/\"><b>tax settlement<\/b><\/a><span style=\"font-weight: 400;\"> and establish <\/span><a href=\"https:\/\/thue.man.net.vn\/bao-cao-thue-tron-goi\/\"><b>tax reporting<\/b><\/a><span style=\"font-weight: 400;\"> In-depth.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">With a team of experienced professionals, MAN is committed to delivering the highest practical value, helping businesses stand firm against any inspection. Contact us today to receive the most dedicated and professional support!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Service contact information at MAN \u2013 Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Frequently Asked Questions about the Difference Between Fees and Charges<\/b><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Is the business license fee a fee or a charge? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tAlthough formerly known as Business License Tax, according to Decree 139\/2016\/ND-CP, it is now accurately classified as a fee. When distinguishing between fees and charges, the business license fee belongs to the group of fees paid to maintain administrative operations.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Are these fees subject to VAT? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tFees included in the list of payments to the State Budget are not subject to VAT. However, if the revenue has been converted to a service pricing mechanism (such as wharf fees, sanitation fees, etc.), then it is subject to VAT.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>How can you tell if a payment is a fee or a charge?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tThe best way is to consult the List issued with the Law on Fees and Charges 2015. This is the only legal basis for accurately determining the nature of the revenue.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"L\u1ec7 ph\u00ed m\u00f4n b\u00e0i l\u00e0 ph\u00ed hay l\u1ec7 ph\u00ed? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"M\u1eb7c d\u00f9 t\u00ean g\u1ecdi c\u0169 l\u00e0 Thu\u1ebf m\u00f4n b\u00e0i, nh\u01b0ng hi\u1ec7n nay theo ngh\u1ecb \u0111\u1ecbnh 139\/2016\/N\u0110-CP, \u0111\u00e2y ch\u00ednh x\u00e1c l\u00e0 m\u1ed9t kho\u1ea3n l\u1ec7 ph\u00ed. Khi ph\u00e2n bi\u1ec7t ph\u00ed v\u00e0 l\u1ec7 ph\u00ed, l\u1ec7 ph\u00ed m\u00f4n b\u00e0i thu\u1ed9c nh\u00f3m n\u1ed9p \u0111\u1ec3 duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Ph\u00ed c\u00f3 ph\u1ea3i ch\u1ecbu thu\u1ebf GTGT kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00e1c kho\u1ea3n ph\u00ed n\u1eb1m trong danh m\u1ee5c n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc th\u00ec kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. Tuy nhi\u00ean, n\u1ebfu kho\u1ea3n thu \u0111\u00e3 chuy\u1ec3n sang c\u01a1 ch\u1ebf gi\u00e1 d\u1ecbch v\u1ee5 (nh\u01b0 ph\u00ed b\u1ebfn b\u00e3i, ph\u00ed v\u1ec7 sinh...) th\u00ec ph\u1ea3i ch\u1ecbu thu\u1ebf GTGT.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"L\u00e0m sao \u0111\u1ec3 bi\u1ebft m\u1ed9t kho\u1ea3n thu l\u00e0 ph\u00ed hay l\u1ec7 ph\u00ed?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00e1ch t\u1ed1t nh\u1ea5t l\u00e0 tra c\u1ee9u t\u1ea1i Danh m\u1ee5c ban h\u00e0nh k\u00e8m theo Lu\u1eadt Ph\u00ed v\u00e0 l\u1ec7 ph\u00ed 2015. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd duy nh\u1ea5t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c b\u1ea3n ch\u1ea5t c\u1ee7a kho\u1ea3n thu.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>Ph\u00e2n bi\u1ec7t ph\u00ed v\u00e0 l\u1ec7 ph\u00ed l\u00e0 ki\u1ebfn th\u1ee9c quan tr\u1ecdng \u0111\u1ed1i v\u1edbi k\u1ebf to\u00e1n vi\u00ean v\u00e0 ch\u1ee7 doanh nghi\u1ec7p \u0111\u1ec3 h\u1ea1ch to\u00e1n ch\u00ednh x\u00e1c v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc. Theo Lu\u1eadt Ph\u00ed v\u00e0 l\u1ec7 ph\u00ed n\u0103m 2015, h\u1ec7 th\u1ed1ng hi\u1ec7n c\u00f3 323 kho\u1ea3n ph\u00ed v\u00e0 197 kho\u1ea3n l\u1ec7 ph\u00ed, t\u00e1c \u0111\u1ed9ng [&hellip;]<\/p>","protected":false},"author":4,"featured_media":5046,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[8,2,3],"tags":[],"class_list":["post-5043","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-huong-dan","category-thue-gtgt","category-thue-tndn"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5043","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=5043"}],"version-history":[{"count":3,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5043\/revisions"}],"predecessor-version":[{"id":5050,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5043\/revisions\/5050"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/5046"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=5043"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=5043"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=5043"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}