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

This Law regulates the list of fees, charges; fee and charge payers; fee and charge collecting agencies; 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.
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 (art.4). 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 (art.8). 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 (art.12).