The Lao Dong Newspaper Legal Consulting Office replied:
Article 4 of Circular 110/2025/TT-BTC regulating the collection rate, collection regime, and payment of fees for appraisal of karaoke and dance club business licenses (effective from January 5, 2026), stipulates as follows:
1. The fee for appraisal of a karaoke service business license is 1,000,000 VND/room, but the total fee is not more than 6,000,000 VND/Licease/appraisal.
2. The fee for appraisal of a license to qualify for business of a nightclub service is 10,000,000 VND/License/appraisal.
3. Adjusted appraisal fee collection rate:
a) License to be eligible to operate karaoke services or nightclub services in case of change of owner: VND 500,000/License/appraisal.
b) A license eligible to conduct karaoke business for the case of increasing rooms is 1,000,000 VND/room, but the total collection is not more than 6,000,000 VND/License/appraisal.
Thus, from January 5, 2026, the fee for appraisal of a license to be eligible to do karaoke business is 1,000,000 VND/room, but the total fee is not more than 6,000,000 VND/license/appraisal. The fee for appraisal of a license to qualify for business in a nightclub service is 10,000,000 VND/License/appraisal.
Legal advice
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