{"id":5432,"date":"2026-04-01T15:56:47","date_gmt":"2026-04-01T08:56:47","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=5432"},"modified":"2026-04-01T15:56:47","modified_gmt":"2026-04-01T08:56:47","slug":"thong-tu-28-2026","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/thong-tu-28-2026\/","title":{"rendered":"Circular 28\/2026\/TT-BTC: New regulations on fees and charges for entry, exit, and residence."},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/phap-luat\/ho-tro-phap-luat\/toan-van-thong-tu-282026ttbtc-ve-muc-thu-nop-phi-le-phi-trong-xuat-canh-nhap-canh-qua-canh-cu-tru-t-261474.html\" target=\"_blank\" rel=\"noopener\"><b>Circular 28\/2026\/TT-BTC<\/b><\/a><span style=\"font-weight: 400;\"> 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.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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&#039;s delve into the core details below with MAN \u2013 Master Accountant Network.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Scope and subjects of application of Circular 28\/2026\/TT-BTC<\/b><\/h2>\n<figure id=\"attachment_5434\" aria-describedby=\"caption-attachment-5434\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5434\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Pham-vi-dieu-chinh-va-doi-tuong-ap-dung-cua-Thong-tu-28_2026_TT-BTC.jpg\" alt=\"Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u1ee7a Th\u00f4ng t\u01b0 28\/2026\/TT-BTC\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Pham-vi-dieu-chinh-va-doi-tuong-ap-dung-cua-Thong-tu-28_2026_TT-BTC.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Pham-vi-dieu-chinh-va-doi-tuong-ap-dung-cua-Thong-tu-28_2026_TT-BTC-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Pham-vi-dieu-chinh-va-doi-tuong-ap-dung-cua-Thong-tu-28_2026_TT-BTC-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Pham-vi-dieu-chinh-va-doi-tuong-ap-dung-cua-Thong-tu-28_2026_TT-BTC-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Pham-vi-dieu-chinh-va-doi-tuong-ap-dung-cua-Thong-tu-28_2026_TT-BTC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5434\" class=\"wp-caption-text\">Scope and subjects of application of Circular 28\/2026\/TT-BTC<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Circular 28\/2026\/TT-BTC, those liable for fees and charges include:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Agencies, organizations, individuals, businesses:<\/b><span style=\"font-weight: 400;\"> When applying to competent state authorities for documents related to passports, travel documents, exit permits, or &quot;AB&quot; stamps, fees must be paid as prescribed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Foreigner:<\/b><span style=\"font-weight: 400;\"> When applying for a visa and other documents valid for residence and entry\/exit into Vietnam, fees must be paid as prescribed.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The fee-collecting organization is responsible for collecting fees in accordance with the published fee schedule. <\/span><a href=\"https:\/\/thue.man.net.vn\/phan-biet-phi-va-le-phi\/\"><span style=\"font-weight: 400;\">clearly distinguish between fees and charges.<\/span><\/a><span style=\"font-weight: 400;\"> It helps businesses maintain accurate accounting records and ensure compliance with financial obligations.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Detailed fee and charge rates are specified in Circular 28\/2026\/TT-BTC.<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Summary table of detailed fee and charge rates according to Circular 28\/2026\/TT-BTC<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>STT<\/b><\/td>\n<td style=\"text-align: center;\"><b>Content to be collected<\/b><\/td>\n<td style=\"text-align: center;\"><b>Revenue (VND\/USD)<\/b><\/td>\n<td style=\"text-align: center;\"><b>Note<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Fees for issuing a new passport<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">200,000 VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">First issuance\/re-issuance<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Fees for reissuing a passport due to damage\/loss.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">400,000 VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">According to Circular 28\/2026\/TT-BTC<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The visa is valid for a single entry.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">25 USD<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Payment can be made in USD or VND (converted).<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Multiple-entry visa (valid for less than 3 months)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">50 USD<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Exchange rates as stipulated in Decree 362\/2025\/ND-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Multiple-entry visa (3-6 months)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">95 USD<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Applicable to foreigners<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Issuance of temporary residence permit (1-2 years)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">145 USD<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Regulations stipulated in Circular 28\/2026\/TT-BTC<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Extension of temporary residence permit<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10 USD<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cases as prescribed<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>Foreign exchange conversion mechanism:<\/b><span style=\"font-weight: 400;\"> 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.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Cases exempt from fees and charges are specified in Article 5 of Circular 28\/2026\/TT-BTC.<\/b><\/h2>\n<figure id=\"attachment_5433\" aria-describedby=\"caption-attachment-5433\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5433\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-truong-hop-mien-phi-va-le-phi-theo-Dieu-5-Thong-tu-28_2026_TT-BTC.jpg\" alt=\"C\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n ph\u00ed v\u00e0 l\u1ec7 ph\u00ed theo \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 28\/2026\/TT-BTC\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-truong-hop-mien-phi-va-le-phi-theo-Dieu-5-Thong-tu-28_2026_TT-BTC.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-truong-hop-mien-phi-va-le-phi-theo-Dieu-5-Thong-tu-28_2026_TT-BTC-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-truong-hop-mien-phi-va-le-phi-theo-Dieu-5-Thong-tu-28_2026_TT-BTC-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-truong-hop-mien-phi-va-le-phi-theo-Dieu-5-Thong-tu-28_2026_TT-BTC-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-truong-hop-mien-phi-va-le-phi-theo-Dieu-5-Thong-tu-28_2026_TT-BTC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5433\" class=\"wp-caption-text\">Cases exempt from fees and charges are specified in Article 5 of Circular 28\/2026\/TT-BTC.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Cases where fees are waived (Visa and residence permit fees)<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Free of charge in accordance with international treaties that Vietnam has signed\/participated in or based on the principle of reciprocity.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Foreigners entering Vietnam to carry out relief work or provide humanitarian assistance to Vietnamese organizations or individuals.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Granting special visa exemption cards to foreigners who belong to specific categories requiring preferential treatment to serve socio-economic development.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Cases where passport issuance fees are waived<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vietnamese citizens residing abroad who have a written deportation order from the competent authority of the host country but do not possess a passport.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Regulations regarding jurisdiction and procedures for exemption from fees.<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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. <\/span><b>\u201c&quot;No fees charged&quot;\u201d<\/b><span style=\"font-weight: 400;\"> or <\/span><b>\u201c&quot;No fees charged&quot; (GRATIS)<\/b><span style=\"font-weight: 400;\"> on issued documents (except for special visa exemption cards).<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Procedures for declaration, payment, and refund of fees according to Circular 28\/2026\/TT-BTC<\/b><\/h2>\n<figure id=\"attachment_5435\" aria-describedby=\"caption-attachment-5435\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5435\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-khai-nop-va-hoan-tra-tien-theo-Thong-tu-28_2026_TT-BTC.jpg\" alt=\"Quy tr\u00ecnh khai, n\u1ed9p v\u00e0 ho\u00e0n tr\u1ea3 ti\u1ec1n theo Th\u00f4ng t\u01b0 28\/2026\/TT-BTC\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-khai-nop-va-hoan-tra-tien-theo-Thong-tu-28_2026_TT-BTC.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-khai-nop-va-hoan-tra-tien-theo-Thong-tu-28_2026_TT-BTC-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-khai-nop-va-hoan-tra-tien-theo-Thong-tu-28_2026_TT-BTC-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-khai-nop-va-hoan-tra-tien-theo-Thong-tu-28_2026_TT-BTC-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-khai-nop-va-hoan-tra-tien-theo-Thong-tu-28_2026_TT-BTC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5435\" class=\"wp-caption-text\">Procedures for declaration, payment, and refund of fees according to Circular 28\/2026\/TT-BTC<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Regarding the issue of refunds, the Circular clearly stipulates:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Regarding fees (Passport, AB stamp, etc.):<\/b><span style=\"font-weight: 400;\"> 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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Regarding fees (Visa and residence permit):<\/b><span style=\"font-weight: 400;\"> 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. <\/span><b>Non-refundable<\/b><span style=\"font-weight: 400;\"> Amount collected.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Penalties for collecting fees in violation of regulations (Decree 2\/2026\/ND-CP)<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Compliance with the prescribed fee levels is required. <\/span><b>Circular 28\/2026\/TT-BTC<\/b><span style=\"font-weight: 400;\"> It is mandatory. According to Clause 2, Article 10 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-02-2026-ND-CP-xu-phat-vi-pham-hanh-chinh-trong-linh-vuc-phi-va-le-phi-681542.aspx\" target=\"_blank\" rel=\"noopener\"><b>Decree 2\/2026\/ND-CP<\/b><\/a><span style=\"font-weight: 400;\">, The following penalties apply to the collection of fees and charges that are not in accordance with regulations:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Fines for organizations<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Based on the amount of money involved in the violation, the penalty for organizations collecting fees illegally is as follows:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Violations with fines under 10 million VND:<\/b><span style=\"font-weight: 400;\"> The fine ranges from 1,000,000 VND to 2,000,000 VND.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>From 10 million to under 30 million VND:<\/b><span style=\"font-weight: 400;\"> Fines range from 2,000,000 VND to 6,000,000 VND.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>From 30 million to under 50 million VND:<\/b><span style=\"font-weight: 400;\"> The fine ranges from 6,000,000 VND to 10,000,000 VND.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>From 50 million to under 100 million VND:<\/b><span style=\"font-weight: 400;\"> The fine ranges from 10,000,000 VND to 20,000,000 VND.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>From 100 million to under 300 million VND:<\/b><span style=\"font-weight: 400;\"> Fines range from 20,000,000 VND to 60,000,000 VND.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>From 300 million VND or more:<\/b><span style=\"font-weight: 400;\"> Fines ranging from 60,000,000 VND to <\/span><b>100,000,000 VND<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><i><span style=\"font-weight: 400;\">Note: According to Clause 2, Article 5 of Decree 2\/2026\/ND-CP, the penalty for <\/span><\/i><b><i>individual<\/i><\/b><i><span style=\"font-weight: 400;\"> equal to half the fine imposed on organizations.<\/span><\/i><\/p>\n<h3 style=\"text-align: justify;\"><b>Remedial measures<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In addition to fines, the offending party is required to:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Organizations collecting fees are required to fulfill their responsibilities in accordance with the Law on Fees and Charges.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Conclude<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If your business needs tax management solutions or in-depth advice on new regulations, please contact us immediately. <\/span><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\">. We specialize in providing <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue-tron-goi-la-gi\/\"><b>tax accounting<\/b><\/a><b>, <\/b><a href=\"https:\/\/thue.man.net.vn\/dich-vu-tu-van-thue\/\"><b>tax consulting<\/b><\/a><span style=\"font-weight: 400;\"> and<\/span> <a href=\"https:\/\/thue.man.net.vn\/bao-cao-thue-tron-goi\/\"><b>tax reporting<\/b><\/a><span style=\"font-weight: 400;\"> Professionalism and a commitment to supporting the sustainable development of businesses.<\/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 Circular 28\/2026\/TT-BTC<\/b><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>When does Circular 28\/2026\/TT-BTC take effect? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tThe circular officially takes effect from April 1, 2026.                    <\/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>The circular officially takes effect from April 1, 2026.<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tAccording 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.                    <\/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>If an organization charges an incorrect fee of 400 million VND, what is the penalty?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tAccording 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.                    <\/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\": \"Th\u00f4ng t\u01b0 28\/2026\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb khi n\u00e0o? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Th\u00f4ng t\u01b0 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01\/04\/2026.\"\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\": \"Th\u00f4ng t\u01b0 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01\/04\/2026.\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo Th\u00f4ng t\u01b0 28\/2026\/TT-BTC, ph\u00ed n\u00e0y d\u00f9ng \u0111\u1ec3 b\u00f9 \u0111\u1eafp chi ph\u00ed th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1, do \u0111\u00f3 t\u1ed5 ch\u1ee9c thu kh\u00f4ng ho\u00e0n tr\u1ea3 d\u00f9 k\u1ebft qu\u1ea3 h\u1ed3 s\u01a1 th\u1ebf n\u00e0o.\"\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\": \"N\u1ebfu t\u1ed5 ch\u1ee9c thu sai m\u1ee9c ph\u00ed 400 tri\u1ec7u \u0111\u1ed3ng th\u00ec b\u1ecb ph\u1ea1t bao nhi\u00eau?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo Ngh\u1ecb \u0111\u1ecbnh 2\/2026\/N\u0110-CP, t\u1ed5 ch\u1ee9c s\u1ebd b\u1ecb ph\u1ea1t t\u1eeb 60 tri\u1ec7u \u0111\u1ebfn 100 tri\u1ec7u \u0111\u1ed3ng v\u00e0 bu\u1ed9c ho\u00e0n tr\u1ea3 s\u1ed1 ti\u1ec1n thu sai.\"\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>Th\u00f4ng t\u01b0 28\/2026\/TT-BTC \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 27\/3\/2026, quy \u0111\u1ecbnh chi ti\u1ebft m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p ph\u00ed v\u00e0 l\u1ec7 ph\u00ed trong l\u0129nh v\u1ef1c xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh, qu\u00e1 c\u1ea3nh, c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd quan tr\u1ecdng, t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00e1c t\u1ed5 ch\u1ee9c, [&hellip;]<\/p>","protected":false},"author":4,"featured_media":5436,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,6],"tags":[],"class_list":["post-5432","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue","category-thue-khac"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5432","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=5432"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5432\/revisions"}],"predecessor-version":[{"id":5437,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5432\/revisions\/5437"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/5436"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=5432"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=5432"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=5432"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}