Văn bản hợp nhất 46/VBHN-BTC

CIRCULAR[1]

PRESCRIBING FEES AND CHARGES IN THE FIELD OF ENTRY, EXIT, TRANSIT AND RESIDENCE IN VIETNAM, COLLECTION, TRANSFER, MANAGEMENT AND USE THEREOF

The Circular No. 219/2016/TT-BTC dated November 10, 2016 of the Minister of Finance prescribing fees and charges in the field of entry, exit, transit and residence in Vietnam, collection, transfer, management and use thereof, coming into force from January 01, 2017, is amended by:

The Circular No. 41/2020/TT-BTC dated May 18, 2020 of the Ministry of Finance providing amendments to the Circular No. 219/2016/TT-BTC dated November 10, 2016 of the Minister of Finance prescribing fees and charges in the field of entry, exit, transit and residence in Vietnam, collection, transfer, management and use thereof, coming into force from August 01, 2020.

Pursuant to the Law on fees and charges dated November 25, 2015;

Pursuant to the Law on state budget dated June 25, 2015;

Pursuant to the Government's Decree No. 120/2016/ND-CP dated August 23, 2016 detailing and guiding the implementation of a number of articles of the Law on fees and charges;

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

At the request of the Director General of the Department of Tax Policy;

The Minister of Finance promulgate a Circular prescribing fees and charges in the field of entry, exit, transit and residence in vietnam, collection, transfer, management and use thereof.[2]

Article 1. Scope and regulated entities

1. This Circular provides regulations on fees and charges in the field of entry, exit, transit and residence in Vietnam, collection, transfer, management and use thereof.

2. This Circular applies to payers and collectors of fees and charges in the field of entry, exit, transit and residence in Vietnam, and other entities involved in the collection, transfer, management and use of fees and charges in the field of entry, exit, transit and residence in Vietnam.

Article 2. Payers

1. When following porcedures at competent authorities of Vietnam for issuance of documents related to passports, laissez-passers and exit, Vietnamese citizens shall pay charges in accordance with regulations of this Circular.

2. When folowing porcedures at competent authorities of Vietnam for issuance of visas or documents related to residence, exit and entry, foreigners shall pay fees in accordance with regulations of this Circular.

Article 3. Collectors

Immigration Department, Department of Border Gate Security (affiliated to the Ministry of Public Security), public security agencies and high commands of Border Guard of provinces and central-affiliated cities, Consular Department and Ho Chi Minh City Department of Foreign Affairs (affiliaated to the Ministry of Foreign Affairs) are collectors of fees and charges in accordance with this Circular.

Article 4. Fees and charges

1. Fees and charges in the field of entry, exit, transit and residence in Vietnam are provided in the fee and charge Schedule enclosed herewith.

2. Fees for issuance of visas and documents related to the entry into and exit from Vietnam to foreigners shall be colledted in VND or USD. The fees collected in USD shall be collected in USD or in VND on the basis of conversion from USD to VND according to the USD buying rate in the form of bank transfer announced by the Operations Center of Vietcombank on the collection date or at the end of the business day before the public holiday or day off.

Article 5. Cases of fee exemption

1. Invited guests (including their spouses and children) of the Communist Party, the Government or the National Assembly or those invited by heads of the Communist Party, the Government or the National Assembly in their personal capacity.

2. Employees of foreign diplomatic missions, foreign consular missions and representative missions of international organizations in Vietnam and their family members (spouses and children aged under 18), irrespective of passport types, who are not Vietnamese citizens and not residing in Vietnam shall be exempt from fees on the principle of reciprocity.

3. Cases of fee exemption under international agreements to which Vietnam is a signatory or acceded or on the principle of reciprocity.

4. Foreigners entering Vietnam to provide humanitarian aid or relief for Vietnamese organizations and individuals.

Collectors shall append the GRATIS seal on issued documents in the abovementioned cases of fee exemption.

Article 6. Declaration and trasfer of fees and charges; refund of fees and charges

1. Not later than Thursday every week, each collector shall transfer the entire amount of fees collected in the previous week to the dedicated state budget account opened at the State Treasury.

2. Collectors shall declare and transfer collected fees and charges on a monthly basis and make annual statements of fees and charges in accordance with Clause 3 Article 19 and Clause 2 Article 26 of the Circular No. 156/2013/TT-BTC dated November 06, 2013 of the Minister of Finance providing guidelines for implementation of the Law on Tax Administration, the Law on amendments to the Law on Administration and the Government's Decree No. 83/2013/ND-CP dated July 22, 2013.

3. In case a payer has fully paid the fee for issuance of passport and relevant documents but is ineligible to be granted such documents, the collector shall refund the collected fee when giving application processing result to the payer. The collector must not refund the collected fee or charge if the payer refuses to receive his/her application processing result.

Article 7. Management of fees and charges[3]

1. With regard to fee collectors that are the Immigration Department (affiliated to the Ministry of Public Security), public security agencies and high commands of Border Guard of provinces and central-affiliated cities:

a) The collector may retain 20% of total amount of collected fees to pay off the expenditures prescribed in Article 5 of the Government's Decree No. 120/2016/ND-CP dated August 23, 2016. In which, other expenditures related to the fulfillment of tasks, service provision and fee collection include:

- Expenditures on air tickets, accommodation, employment of interpreters, and guarding of detained foreigners; costs of medical examination and treatment when foreigners get sick; costs of escorting of foreigners who illegally reside or violate the law of Vietnam back to their home country. These costs will be covered by the amount of fees retained only when representative missions of the country of the violating citizen refuses to pay such costs;

- Expenditures on training and improvement of qualifications and knowledge for officials and soldiers in charge of immigration management tasks;

- Expenditures on application of modern and advanced science and technology to immigration management;

- Expenditures on negotiation and cooperation with foreign partners in service of the issuance of visas and documents related to the entry into and exit from Vietnam to foreigners;

- Expenditures on supplementation of income and improvement of life of officials and soldiers in charge of immigration management tasks in accordance with regulations of law (if any).

b) The remaining amount (80%) shall be transferred to state budget according to chapters and sub-items of the applicable State Budget Entries.

2. With regard to fee collectors that are Consular Department and Ho Chi Minh City Department of Foreign Affairs:

a) Each collector shall transfer total amount of collected fees to state budget, except the case prescribed in Point b of this Clause. Funding for covering costs of fulfillment of tasks, service provision and fee collection shall be derived from state budget and included in the collector’s cost estimate in accordance with state budget policies and limits.

b) If the collector is a state agency that is provided with funding from collected fees covering its operating expenses in accordance with regulations in Clause 1 Article 4 of the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016, it may retain 20% of total amount of collected fees to pay off the expenditures prescribed in Article 5 of the Government's Decree No. 120/2016/ND-CP dated August 23, 2016 and Article 4 of the Circular No. 07/2020/TT-BTC dated February 03, 2020 of the Minister of Finance prescribing management of finance and assets of overseas Vietnamese agencies. The remaining amount (80%) shall be transferred to state budget according to chapters and sub-items of the applicable State Budget Entries.

3. Charge collectors shall pay total amount (100%) of collected fees to state budget according to chapters and sub-items of the applicable State Budget Entries. Funding for covering costs of fulfillment of tasks and charge collection shall be derived from state budget and included in the collector’s cost estimate in accordance with state budget policies and limits.

Article 8. Implementation[4]

1. This Circular comes into force from January 01, 2017 and supersedes the Circular No. 157/2015/TT-BTC dated October 08, 2015 of the Minister of Finance prescribing charges for issuance of passports, visas and documents related to entry, excit, transit and residence in Vietnam, And collection, transfer, management and use thereof.

2.[5] Other contents related to the fee and charge collection, transfer, management, use, receipts and announcement of regulations on fee and charge collection, which are not provided for in this Circular, shall be performed in conformity with regulations of the Law on fees and charges, the Government's Decree No. 120/2016/ND-CP dated August 23, 2016, the Circular No. 156/2013/TT-BTC dated November 06, 2013 of the Minister of Finance, and the Circular No. 303/2016/TT-BTC dated Novembr 15, 2016 of the Minister of Finance providing for the printing, issuance, management and use of receipts of fees and charges under the government revenues.

3. Difficulties that arise during the implementation of this Circular should be promptly reported to the Ministry of Finance for consideration./.

SCHEDULE OF FEES AND CHARGES

(Enclosed with the Circular No. 219/2016/TT-BTC dated November 10, 2016 of the Minister of Finance)

I. Charges for issuance of passports, laissez-passers, exit permits and AB stamps

Notes:

- ABTC card (APEC Business Travel Card) means a card issued to an APEC businessman to facilitate his/her business travel.

- AB stamp is a type of visa-free entry certificate issued to an ordinary passport holder on an overseas business trip.

II. Fees for issuance of visas and documents related to entry into or exit from Vietnam to foreigners

Notes: The charge for re-issuance of a document in case of loss or damage shall be same as that for a new issuance./.

[1] This document is consolidated from 02 Circulars below:

- The Circular No. 219/2016/TT-BTC dated November 10, 2016 of the Minister of Finance prescribing fees and charges in the field of entry, exit, transit and residence in Vietnam, collection, transfer, management and use thereof, coming into force from January 01, 2017.

- The Circular No. 41/2020/TT-BTC dated May 18, 2020 of the Ministry of Finance providing amendments to the Circular No. 219/2016/TT-BTC dated November 10, 2016 of the Minister of Finance prescribing fees and charges in the field of entry, exit, transit and residence in Vietnam, collection, transfer, management and use thereof, coming into force from August 01, 2020 (hereinafter referred to as “Circular No. 41/2020/TT-BTC”).

This consolidated document does not replace 02 Circulars mentioned above.

[2] The Circular No. 41/2020/TT-BTC has been promulgated pursuant to:

“The Law on fees and charges dated November 25, 2015;

The Law on state budget dated June 25, 2015;

The Government's Decree No. 120/2016/ND-CP dated August 23, 2016 detailing and guiding the implementation of a number of articles of the Law on fees and charges;

The Government’s Decree No. 117/2017/ND-CP dated October 19, 2017 prescribing management and use of state budget for certain foreign affairs;

The Government's Decree No. 136/2007/ND-CP dated August 17, 2007 providing for the immigration of Vietnamese citizens;

The Government's Decree No. 94/2015/ND-CP dated October 16, 2015 on amendments to a number of articles of the Government's Decree No. 136/2007/ND-CP dated August 17, 2007 providing for the immigration of Vietnamese citizens;

The Government’s Decree No. 87/2017/ND-CP dated July 26, 2017 defining functions, tasks, powers and organizational structure of the Ministry of Finance;

And at the request of the Director General of the Department of Tax Policy,”

[3] This Article is amended according to Clause 1 Article 1 of the Circular No. 41/2020/TT-BTC, coming into force from August 01, 2020.

[4] Article 2 of the Circular No. 41/2020/TT-BTC stipulates as follows:

“Article 2. Implementation

1. This Circular comes into force from August 01, 2020.

2. If any documents referred to in this Circular are amended, supplemented or replaced, the new ones shall prevail.

3. Difficulties that arise during the implementation of this Circular should be promptly reported to the Ministry of Finance for consideration./.

[5] This Clause is amended according to Clause 2 Article 1 of the Circular No. 41/2020/TT-BTC, coming into force from August 01, 2020.