Circular No. 01/2013/TT-BTC Amending and Supplementing Circular No. 36/2004/TT-BTC dated April 26, 2004 of the Ministry of Finance on the regime of collection, payment, and management and use of legalization and consular certification fees.

CIRCULAR

Amending and supplementing Circular No. 36/2004/TT-BTC dated April 26, 2004 of the Ministry of Finance on the regime for collection, payment, and management and use of legalization and consular certification fees of Finance
providing for the system of collection, payment, and management and use of legalization and consular certification fees

Pursuant to the Ordinance on Fees and Charges;

Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 and Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to Decree No. 111/2011/NĐ-CP dated December 5, 2011 of the Government on consular certification and legalization.

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Considering the proposal of the Director of the Department of Tax Policy;

The Minister of Finance hereby promulgates this Circular amending and supplementing Circular No. 36/2004/TT-BTC dated April 26, 2004 of the Ministry of Finance on the regime for collection, payment, and management and use of legalization and consular certification fees as follows:

Article 1.

1. Amend and supplement Point 2, Section II of Circular No. 36/2004/TT-BTC as follows:

"The agency collecting the legalization and consular certification fees shall be responsible for implementing the financial and accounting regime regarding the legalization and consular certification fees according to the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002 and Circular No. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of legal provisions on fees and charges; Circular No. 28/2011/TT-BTC dated February 28, 2011 of the Ministry of Finance guiding the implementation of certain articles of the Law on Tax Administration, guiding the implementation of Decree No. 85/2007/NĐ-CP dated May 25, 2007 and Decree No. 106/2010/NĐ-CP dated October 28, 2010 of the Government; Circular No. 153/2012/TT-BTC dated September 17, 2012 of the Ministry of Finance guiding the printing, issuance, management, and use of various types of receipts for fees and charges under the state budget."

2. Amend and supplement Points 3, 4, and 5, Section II of Circular No. 36/2004/TT-BTC as follows:

"3. For legalization and consular certification application files submitted to the Ministry of Foreign Affairs: The agency collecting the legalization and consular certification fees (Ministry of Foreign Affairs) may retain 30% (thirty percent) of the collected fees before depositing them into the state budget to cover expenses for the work of collecting fees at the Ministry of Foreign Affairs.

For legalization and consular certification application files submitted to provincial foreign affairs offices: The agency collecting the fees (Ministry of Foreign Affairs) may retain 20% (twenty percent) of the collected fees, transferring 10% (ten percent) of the collected fees to provincial foreign affairs offices before depositing them into the state budget to cover expenses for the work of collecting fees at the Ministry of Foreign Affairs and provincial foreign affairs offices.

Specific expenditure items are as follows:

a) Payment to individuals directly performing the work, services, and fee collection: salaries, wages, allowances, contributions as prescribed based on salary (health insurance, social insurance, and trade union fees), excluding salary costs for officials and civil servants who already receive salaries from the state budget according to the prescribed regulations;

b) Direct expenses for the performance of work, services, and fee collection such as office supplies, office materials, communication, electricity, water, travel expenses (travel costs, accommodation rental fees, lodging fees) according to current standards and norms;

c) Regular maintenance and major repair expenses for assets, machinery, and equipment directly serving the collection of fees.

d) Purchase expenses for working equipment and other expenses directly related to the collection of fees.

đ) Rewards and welfare expenses for staff directly performing the work, services, and fee collection within the unit according to the principle that the maximum amount per person per year does not exceed three months' actual salary if the annual revenue is higher than the previous year, and two months' actual salary if the annual revenue is lower or equal to the previous year, after ensuring the expenses specified in items a, b, c, and d of this point.

Each year, the agency collecting the legalization and consular certification fees must prepare a budget for income and expenditure and submit it to the superior administrative and sectoral management agencies, financial agencies, tax agencies at the same level, and the State Treasury where the temporary account for holding the fees is opened for control according to current regulations; each year, they must settle accounts according to actual figures. After settling accounts according to regulations, any unspent fees in the year may be carried over to the next year for continued spending according to the prescribed regulations.

4. The remaining 70% of the collected fees for legalization and consular certification, the agency collecting the fees must directly deposit into the state budget according to the corresponding chapters, categories, sections, and sub-sections of the current state budget classification."

Article 2.

1. This Circular takes effect from March 1, 2013.

2. Other contents related to legalization and consular certification fees not mentioned in this Circular shall continue to be implemented according to the guidance provided in Circular No. 36/2004/TT-BTC dated April 26, 2004 and Circular No. 98/2011/TT-BTC dated July 5, 2011 amending and supplementing Circular No. 36/2004/TT-BTC dated April 26, 2004 of the Ministry of Finance on the regime for collection, payment, and management and use of legalization and consular certification fees.

3. Organizations and individuals subject to the payment of fees and relevant agencies are responsible for implementing this Circular. In the process of implementation, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for review and guidance./.