The Ministry of Finance has just issued Circular No. 110/2025/TT-BTC regulating the collection rates, collection and payment regime for appraisal fees for granting karaoke and discotheque business licenses.

On November 19, 2025, the Ministry of Finance issued Circular No. 110/2025/TT-BTC stipulating the collection rate, collection regime, and payment of appraisal fees for granting karaoke and discotheque business licenses. Accordingly, Circular No. 110/2025/TT-BTC applies to: Enterprises and business households requesting to grant or adjust Licenses for eligibility to conduct karaoke services or discotheque services; competent state management agencies to grant or adjust Licenses for eligibility to conduct karaoke services or discotheque services; other organizations and individuals related to the collection and payment of appraisal fees for granting or adjusting Licenses for eligibility to conduct karaoke services or discotheque services. The Circular clearly states that the appraisal fee for granting a License for eligibility to conduct karaoke services is VND 1,000,000/room, but the total collection shall not exceed VND 6,000,000/License/appraisal.

Photo (Internet source).

The fee for appraisal to grant a License to operate a discotheque service is 10,000,000 VND/License/appraisal.
Adjusted appraisal fee: License for eligibility to operate karaoke services or discotheque services in case of change of ownership: VND 500,000/License/appraisal; License for eligibility to operate karaoke services in case of adding more rooms is VND 1,000,000/room, but the total fee does not exceed VND 6,000,000/License/appraisal.
This Circular replaces Circular No. 01/2021/TT-BTC of the Minister of Finance stipulating the collection rates, collection, payment, management and use of fees for appraisal of karaoke and discotheque business licenses.
For applications for granting or adjusting the License for eligibility to operate karaoke services or discotheque services arising before January 1, 2026, the collection, payment, management and use of fees shall comply with the provisions of Circular No. 01/2021/TT-BTC.
For records arising from January 1, 2026 to January 4, 2026, the collection rate shall be implemented according to the provisions of Circular No. 01/2021/TT-BTC; management and use shall be implemented according to the provisions of the State Budget Law No. 89/2025/QH15.
This Circular takes effect from January 5, 2026./.

Source: https://sotaichinh.camau.gov.vn/tin-tuc-hoat-dong/bo-tai-chinh-vua-ban-hanh-thong-tu-so-110-2025-tt-btc-quy-dinh-muc-thu-che-do-thu-nop-phi-tham-d-291791