The Ministry of Finance has issued Circular 152/2026/TT-BTC, which provides for rates, and the collection and remittance of charges and fees in the field of cybersecurity. This Circular is based on several laws, including Law No. 97/2015/QH13 on Charges and Fees, Law No. 89/2025/QH15 on the State Budget, and Law No. 116/2025/QH15 on Cybersecurity.
The Circular applies to charge and fee payers, charge- and fee-collecting organisations, and other organisations and individuals involved in the collection and remittance of charges and fees in the field of cybersecurity. Organisations and individuals that submit dossiers for appraisal of cybersecurity product and service trading licences, appraisal and certification of conformity with cybersecurity standards, and grant of cybersecurity product import licences shall pay charges and fees as specified in the Circular.
Charge and Fee Payers
Charge and fee payers include organisations and individuals that are granted sender ID certificates for online advertising.
The charge and fee rates are provided in the List of charges and fees in the field of cybersecurity promulgated together with this Circular. Charge and fee payers shall remit charges and fees into the state budget in the forms provided in Clause 1, Article 3 of Decree No. 362/2025/ND-CP. Charge- and fee-collecting organisations shall remit 100% of the collected charges and fees into the state budget.
Implementation and Effective Date
The Circular takes effect on October 9, 2026, and replaces Circular No. 269/2016/TT-BTC, which provided for rates, and the collection, remittance, management, and use of charges and fees in the field of information security. For dossiers submitted before the effective date of this Circular, charge- and fee-collecting organisations shall collect charges and fees in accordance with this Circular. The Ministry of Finance shall guide the implementation of this Circular and resolve any problems that arise during its implementation.
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This could potentially affect the way these businesses operate and the services they offer, as they may need to adjust their pricing and strategies to account for these new costs.
The Circular also provides that funds for covering expenses for service provision and charge and fee collection shall be allocated from the state budget in the budget estimates of charge- and fee-collecting organisations. The allocation of these funds shall be in compliance with the regimes and norms for state budget expenditures specified by law.
Any problems arising in the course of implementation should be promptly reported to the Ministry of Finance for study and guiding for supplementation. The Circular is a key development in the field of cybersecurity, and its implementation will be closely monitored by the Ministry of Finance and other relevant agencies.
The Ministry of Finance guides the implementation of the Circular and resolves any problems that arise.
