English
RSS
On October 20, 2026, the Ministry of Finance promulgated Circular No. 156/2026/TT-BTC providing for the rates, reduction, collection and remittance of the charge for exploitation and use of information in the National Synthetic Database.
Notably, Clause 3 Article 5 of Circular No. 156/2026/TT-BTC prescribes the refund of charges for exploitation and use of information in the National Synthetic Database.
Accordingly, the charge-collecting organization shall refund charges to charge payers in the following cases:
- Duplicate collection: The charge payer has fulfilled the payment obligation but is charged again for the same information exploitation request.
- Collection in excess of the prescribed amount: The amount actually collected exceeds the amount payable under regulations.
- Payment made but information not provided: The charge payer has paid but has not received the requested information.
The charge-collecting organization shall also review and reconcile the relevant transactions, determine the amount to be refunded, and refund that amount to the charge payer in accordance with the law on tax administration.
In addition to charge refunds, Article 3 of Circular No. 156/2026/TT-BTC prescribes the charge rates for exploitation and use of information in the National Synthetic Database as follows:
- From November 1, 2026, until the end of December 31, 2028: VND 300 per data field.
- From January 1, 2029 onward: VND 600 per data field.
Circular No. 156/2026/TT-BTC takes effect from November 1, 2026.
