Thông tư 170/2015/TT-BTC

CIRCULAR

REGULATIONS ON COLLECTION, PAYMENT AND MANAGEMENT OF FEES AND CHARGES FOR IDENTITY CARDS

Pursuant to the Law on Citizen Identification No. 59/2014/QH13 dated November 20, 2014;

Pursuant to the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH10 dated August 28, 2001;

Pursuant to the Government’s Decree No. 57/2002/NĐ-CP dated June 03, 2002 detailing the implementation of the Ordinance on Fees and Charges; the Government's Decree No. 24/2006/NĐ-CP dated March 06, 2006, amending and supplementing a number of articles of the Decree No. 57/2002/NĐ-CP;

Pursuant to the Government's Decree No. 215/2013/NĐ-CP dated December 23, 2013 defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;

At the request of the Director of the Tax Policy Department,

The Minister of Finance shall promulgate the Circular regulating collection, payment and management of fees and charges for identity cards as follows:

Article 1. Governing scope

This Circular regulates collection, payment and management of fees and charges for identity cards according to the Law on Citizen Identification.

Article 2. Fee payers

Vietnamese citizens aged from 14 and over who carry out procedures on renewal, re-issuance of identity cards;

Article 3. Non-fee payers

1. Vietnamese citizens aged from 14 and over who carry out procedures on issuance of identity cards for the first time.

2. Vietnamese citizens reaching 25, 40 and 60 years of age that carry out procedures on renewal of identity cards;

3. Changing identity cards due to mistakes made by Identity Card Management Agency;

Article 4. Fee exemptions

1. Citizens who were issued nine-digit, 12-digit ID cards and now change to identity cards (new form) according to the Law on Citizen Identification.

2. Change identity cards when administrative divisions change;

3. Renewal, re-issuance of identity cards for citizens as fathers, mothers, husbands, wives, under-18 children of revolutionary martyrs, wounded soldiers, persons on benefits the same as wounded soldiers; under-18 children of wounded soldiers and persons on benefits the same as wounded soldiers, sick soldiers; citizens from highland communes, commune-level towns as prescribed by Committee for Ethnic Affairs; Citizens of poor households;

4. Renewal, re-issuance of identity cards for citizens as orphans under 18 years of age;

Article 5. Fee-collecting agency

1. Police Department for residency registration & management and national population data - General Police Department - the Ministry of Public Security;

2. Police Office for Administrative Management of Social Order of central-affiliated cities and provinces;

3. District-level police authorities affiliated to Police authorities of central-affiliated cities and provinces and similar administrative units;

Article 6. Level of fees

1. Level of fees for renewal, re-issuance of identity cards as follows:

a) Renewal: VND 50,000/identity card

b) Re-issuance: VND 70,000/identity card

2. Citizens residing in mountainous communes, commune-level towns; border communes; island commune-level districts: 50% of the level as prescribed in Clause 1, this Article.

3. Fees for identity cards are in Vietnam dong.

Article 7. Collection, payment and management

1. Fees for identity cards are receipts of government revenues.

2. The fee-collecting agency pays to the state budget 100% of total amount of collected according to current table of content of state budget.

Expenses concerning issuance, renewal, re-issuance of identity cards shall be allocated by the state budget according to annually approved cost estimate. The fee-collecting agency shall establish cost estimates for issuance, renewal and re-issuance of identity cards; compile annual budget estimates and make the report to financial agency of the same level for submission to competent authorities for decision.

Article 8. Implementary and transitional provisions

1. This Circular takes effect since January 01, 2016 and supersedes Circular No. 155/2012/TT-BTC dated September 20, 2012 regulating collection, payment, management and use of fees and charges for identity cards (new form).

2. Administrative divisions currently applying provisions as prescribed in Clause 4, Article 38 of the Law on Citizen Identification for issuance of identity cards due to a lack of infrastructure of communication systems, physical & technical bases, personnel, national database about population and database about citizen identification shall keep applying the Ministry of Finance’s Circular No. 02/2014/TT-BTC dated January 02, 2014 providing guidance on fees and charges within competence of provincial People’s Councils, central-affiliated cities, and shall start to apply this Circular since January 01, 2020 at the latest.

3. Other issues concerning collection, payment, management and public disclosure of fees and charges not prescribed hereof shall be instructed in Circular No. 63/2002/TT-BTC dated July 24, 2002 and Circular No. 45/2006/TT-BTC dated May 25, 2006 on amendments, supplements to Circular No. 63/2002/TT-BTC dated July 24, 2002 providing guidance on fees and charges; Circular No. 156/2013/TT-BTC dated November 06, 2013 providing guidance on a number of articles of the Law on Tax Management; Law on amendments to the Law on Tax Management and Circular No. 153/2012/TT-BTC dated September 17, 2012 and other written supplements and amendments (if any).

4. Fee payers and relevant agencies shall be responsible for executing this Circular. Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance for consideration and instructions. /.