Circular No. 100/2011/TT-BTC stipulates the management and use of the revenue from exit-entry fees to be deposited into the State budget for implementing the Project "Production and Issuance of Vietnamese Electronic Passports".

CIRCULAR

REGULATING THE MANAGEMENT AND USE OF REVENUE FROM EXIT-ENTRY FEES TO BE SUBMITTED TO THE STATE BUDGET FOR IMPLEMENTATION OF THE PROJECT "PRODUCTION AND DISTRIBUTION OF ELECTRONIC PASSPORTS IN VIETNAM" entry and exit procedures must submit to the State Budget to implement the "Production and Issuance of Vietnamese Electronic Passports" project

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Pursuant to Decree No. 178/2007/NĐ-CP dated December 3, 2007 of the Government on the functions, tasks, powers, and organizational structure of ministries and ministerial-level agencies;

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

Pursuant to Clause 4, Article 2 of Decision No. 2135/QĐ-TTg dated November 22, 2010 of the Prime Minister approving the Project "Production and Distribution of Electronic Passports in Vietnam".

The Ministry of Finance guides the management and use of revenue from exit-entry fees to be submitted to the State budget for implementation of the Project "Production and Distribution of Electronic Passports in Vietnam" as follows:

Article 1. General Provisions.

1. This Circular applies to the collection of passport issuance fees, visa fees, and other documents for Vietnamese and foreign individuals entering, exiting, transiting, and residing in Vietnam (collectively referred to as exit-entry fees), collected by agencies under the Ministry of Public Security, Ministry of Foreign Affairs, and Ministry of National Defense within Vietnam.

2. Collection, submission, and management and use of exit-entry fees shall be carried out in accordance with Circular No. 66/2009/TT-BTC of the Ministry of Finance. However, the submission, management, and use of revenue from exit-entry fees (70%) to be submitted to the State budget during the period from 2011 to 2014 for implementing the Project "Production and Distribution of Electronic Passports in Vietnam" shall be implemented in accordance with this Circular.

3. Implementation of the Project "Production and Distribution of Electronic Passports in Vietnam" must comply with the provisions of the Construction Law, the Bidding Law, and the State Budget Law regarding basic construction projects funded by the State budget.

4. The source of funds for implementing the Project "Production and Distribution of Electronic Passports in Vietnam" according to Decision No. 2135/QĐ-TTg dated November 22, 2010 of the Prime Minister approving the Project "Production and Distribution of Electronic Passports in Vietnam" is the amount of exit-entry fees (70%) to be submitted to the State budget over a maximum period of four years starting from 2011 by the Ministry of Public Security, Ministry of Foreign Affairs, and Ministry of National Defense, along with additional sources of funding as decided by the Prime Minister (in cases where the retained exit-entry fees are insufficient for implementation).

Article 2. Specific Provisions.

1. The revenue from exit-entry fees (70%) to be submitted to the State budget shall be used to implement the project as follows:

a. The total amount of actual exit-entry fees collected, after deducting the portion (30%) allocated for expenses related to fee collection as prescribed, the remaining amount (70%) of the total collected fees during the period shall be used to implement the Project "Production and Distribution of Electronic Passports in Vietnam" according to Decision No. 2135/QĐ-TTg dated November 22, 2010 of the Prime Minister. The Prime Minister.

b. This provision shall be implemented from January 1, 2011 to December 31, 2014. During this period, the provisions at Point 3, Article 2 of Circular No. 66/2009/TT-BTC of the Ministry of Finance shall not apply. From January 1, 2015, the total amount of actual exit-entry fees collected, after deducting the portion (30%) allocated for expenses related to fee collection as prescribed, the remaining amount (70%) of the total collected fees during the period shall be submitted to the State budget in accordance with the provisions at Point 3, Article 2 of Circular No. 66/2009/TT-BTC of the Ministry of Finance.

2. Annually, based on the plan for using the revenue from exit-entry fees collected, the Ministry of Public Security, Ministry of Foreign Affairs, and Ministry of National Defense shall prepare investment plans for sub-projects implementing the Project "Production and Distribution of Electronic Passports in Vietnam" according to Decision No. 2135/QĐ-TTg dated November 22, 2010 of the Prime Minister, together with the time of preparing the State budget estimate according to current regulations, and send them to the Ministry of Finance and the Ministry of Planning and Investment for consolidation.

In cases where the annual exit-entry fees retained for implementing sub-projects of the Project "Production and Distribution of Electronic Passports in Vietnam" according to Decision No. 2135/QĐ-TTg dated November 22, 2010 of the Prime Minister are insufficient for implementation, the Ministry of Public Security, Ministry of Foreign Affairs, and Ministry of National Defense shall report to the Ministry of Planning and Investment, which will coordinate with the Ministry of Finance to submit to the Prime Minister for consideration and decision.

The preparation and compliance with the budget estimates for income and expenditure, final accounts for income and expenditure of exit-entry fees collected shall be carried out in accordance with the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and charges; Circular No. 45/2006/TT-BTC dated May 25, 2006 of the Ministry of Finance amending and supplementing Circular No. 63/2002/TT-BTC; and the provisions of this Circular.

Based on the sub-projects of the Project "Production and Distribution of Electronic Passports in Vietnam" according to Decision No. 2135/QĐ-TTg dated November 22, 2010 of the Prime Minister and the current state regulations on basic construction projects funded by the State budget, the State Treasury shall control expenditures of the collected exit-entry fees used for implementing the Project "Production and Distribution of Electronic Passports in Vietnam" according to Decision No. 2135/QĐ-TTg dated November 22, 2010 of the Prime Minister and additional sources of funding as decided by the Prime Minister (in cases where the annual exit-entry fees retained are insufficient for implementation) in accordance with current regulations.

The management, use, settlement, and final accounting of the collected exit-entry fees and additional sources of funding as decided by the Prime Minister (in cases where the annual exit-entry fees retained are insufficient for implementation) for implementing sub-projects of the Project "Production and Distribution of Electronic Passports in Vietnam" according to Decision No. 2135/QĐ-TTg dated November 22, 2010 of the Prime Minister shall be carried out in accordance with current regulations on the management and use, settlement, and final accounting of capital for basic construction projects funded by the State budget and additional sources of funding as decided by the Prime Minister.

The State Treasury shall record revenue into the State budget and record expenditures for investment by relevant Ministries corresponding to the amount of fees collected for implementing the Project "Production and Issuance of Electronic Passports of Vietnam" pursuant to Decision No. 2135/QĐ-TTg dated November 22, 2010 of the Prime Minister.

4. The balance of entry-exit fees annually on the dedicated deposit account for capital investment for the Project "Production and Issuance of Electronic Passports of Vietnam" at the State Treasury where the Ministry of Public Security, the Ministry of Foreign Affairs, and the Ministry of National Defense have their headquarters shall be transferred to the following year for continued implementation of component projects of the Project "Production and Issuance of Electronic Passports of Vietnam" pursuant to Decision No. 2135/QĐ-TTg dated November 22, 2010 of the Prime Minister.

5. In cases where the amount of entry-exit fees retained according to regulations for implementing component projects of the Project "Production and Issuance of Electronic Passports of Vietnam" pursuant to Decision No. 2135/QĐ-TTg dated November 22, 2010 of the Prime Minister exceeds the approved settlement or the project (or component project) is completed before December 31, 2014, the remaining entry-exit fees must be paid into the State budget in accordance with the provisions at Point 3, Article 2 of Circular No. 66/2009/TT-BTC of the Ministry of Finance.

Article 3. Implementation.

1. The Ministry of Public Security, the Ministry of Foreign Affairs, and the Ministry of National Defense shall approve component projects of the Project "Production and Issuance of Electronic Passports of Vietnam" in accordance with current state regulations on management of basic construction investment. Among them, the investment capital will be phased according to the implementation schedule of the project stipulated in Clause 6, Article 1 of Decision No. 2135/QĐ-TTg dated November 22, 2010 of the Prime Minister to serve as the basis for annual allocation of funds for the implementation of the project. Strictly comply with state regulations and guidance provided in this Circular regarding the preparation, execution, and settlement of revenue and expenditure budgets from entry-exit fees, and current regulations on management and use, settlement, and auditing of basic construction investment capital from state budget sources and other supplementary sources as decided by the Prime Minister (In cases where the annual entry-exit fees retained are insufficient for implementation).

The Ministry of Public Security, the Ministry of Foreign Affairs, and the Ministry of National Defense shall open a dedicated deposit account for capital investment for the Project "Production and Issuance of Electronic Passports of Vietnam" at the State Treasury where their headquarters are located to deposit and disburse the amount of entry-exit fees used for implementing the Project "Production and Issuance of Electronic Passports of Vietnam" pursuant to Decision No. 2135/QĐ-TTg dated November 22, 2010 of the Prime Minister (70% of the total amount of fees collected during the period).

2. The Ministry of Planning and Investment shall supervise investment; take the lead and coordinate with the Ministry of Finance to submit to the Prime Minister for additional funding to implement the Project "Production and Issuance of Electronic Passports of Vietnam" pursuant to Decision No. 2135/QĐ-TTg dated November 22, 2010 of the Prime Minister (In cases where the annual entry-exit fees retained are insufficient for implementation).

This Circular takes effect from September 1, 2011.

For the remaining portion (70%) of the total amount of fees collected from January 1, 2011 to August 31, 2011, which has been deposited into the State budget in accordance with Point 3, Article 2 of Circular No. 66/2009/TT-BTC of the Ministry of Finance, the Ministry of Public Security, the Ministry of Foreign Affairs, and the Ministry of National Defense shall work with the Ministry of Finance to obtain refunds or reissue based on data verified and confirmed by the State Treasury where transactions of the Ministry of Public Security, the Ministry of Foreign Affairs, and the Ministry of National Defense are conducted. At the latest, within five days after the end of the year, the Ministry of Public Security, the Ministry of Foreign Affairs, and the Ministry of National Defense shall report to the Ministry of Finance the actual expenditures in the year from entry-exit fees for implementing the Project "Production and Issuance of Electronic Passports of Vietnam" pursuant to Decision No. 2135/QĐ-TTg dated November 22, 2010 of the Prime Minister, which has been verified and confirmed by the State Treasury.

4. During the implementation process, if there are difficulties or obstacles, units are requested to reflect these issues to the Ministry of Finance for guidance and resolution.