Circular No. 103/2000/TT-BTC guides the management and use of entry, exit, transit, and residence fees in Vietnam with the purpose of compensating for costs related to state administrative activities. The document stipulates the collection, distribution, and use of 30% of the collected funds for passport issuance, visa issuance, and other document-related activities.
Đối tượng áp dụng
Units organizing the collection of entry, exit, transit, and residence fees in Vietnam
Các điểm cốt lõi
- The fee collection units are allowed to retain 30% of the collected amount for related management activities (Article II)
- The remaining amount after deducting expenses must be remitted to the State budget (Article II)
- Expenditure includes purchasing printing, transporting documents, office supplies, and paying wages to contractual workers (Article II.1.1)
- A maximum bonus fund can be allocated not exceeding three months' salary for each person (Article II.1.2)
- Annual and quarterly revenue and expenditure budgets must be prepared and submitted to the supervising authority for approval (Article II.2)
🌐 Tác động xã hội từ văn bản này
- Enhance the management and effective use of revenues from entry and exit fees
- Reduce costs for citizens and businesses when applying for passports and visas
❓ Câu hỏi thường gặp
What percentage of the collected fees can the fee collection unit retain for use?
30%
How must the remaining amount after deducting expenses be remitted to the State budget?
The remaining 70% of the collected amount must be remitted to the State budget according to the current budget classification.
Toàn văn
CIRCULAR
Guidelines for the management and use of entry fees, exit fees, transit fees, and residence fees in Vietnam
entry, exit, transit, and residence in Vietnam
Pursuant to Decree No. 87/CP dated December 19, 1996 and Decree No. 51/1998/NĐ-CP dated July 18, 1998 of the Government detailing the delegation, management, establishment, implementation, and settlement of the state budget;
Pursuant to Decree No. 04/1999/NĐ-CP dated January 30, 1999 of the Government on fees and charges under the state budget;
Pursuant to Decision No. 136/1999/QĐ-BTC dated November 10, 1999 of the Minister of Finance promulgating the scale of entry fees, exit fees, transit fees, and residence fees in Vietnam
After coordinating with the Ministry of Foreign Affairs, the Ministry of Public Security, the Ministry of National Defense, and the Ministry of Finance, guidelines for the management and use of entry fees, exit fees, transit fees, and residence fees in Vietnam are as follows:
I. GENERAL PROVISIONS:
1. Entry fees, exit fees, transit fees, and residence fees in Vietnam are revenues of the state budget aimed at compensating for part of the costs associated with state management activities and issuing permits for entry, exit, transit, and residence in Vietnam.
2. The unit collecting entry fees, exit fees, transit fees, and residence fees in Vietnam may retain 30% of the collected fees for expenditures as specified in this Circular. The remaining amount (70%) must be deposited into the state budget according to the current state budget classification.
3. The annual use of entry fees, exit fees, transit fees, and residence fees in Vietnam must be budgeted and approved by the competent authority.
II. SPECIFIC PROVISIONS:
1. Content of expenditure:
1.1. Regular expenses to ensure activities related to issuing passports, visas, and other documents concerning exit, entry, and residence in Vietnam. These include:
Printing or transporting passports, visas, and various forms;
Office supplies.
Expenditurefor labor compensation and contributions according to regulations.
Overtime and additional hours' allowances for civil servants and employees involved in issuing passports, visas, and other documents concerning exit, entry, and residence in Vietnam according to the prescribed regulations.
Repair costs for equipment and means used in issuing passports, visas, and other documents concerning exit, entry, and residence in Vietnam.
Other expenses related to the issuance of passports, visas, and other documents concerning exit, entry, and residence in Vietnam.
1.2. Setting up a reward fund for civil servants and employees of the unit collecting fees for issuing passports, visas, and other documents concerning exit, entry, and residence in Vietnam. The average annual reward fund per person shall not exceed three months' salary.
The 30% of fees retained, after deducting actual expenditures as specified above, must be fully deposited into the state budget if unused at year-end.
2. Budgeting and implementing the collection and expenditure of entry fees, exit fees, transit fees, and residence fees in Vietnam
2.1. Annually, based on the fee collection levels set forth by the Ministry of Finance in the scale of entry fees, exit fees, transit fees, and residence fees in Vietnam, the contents stipulated in this Circular, and the current financial expenditure regulations, the unit collecting fees must prepare a detailed budget for the collection and expenditure of entry fees, exit fees, transit fees, and residence fees in Vietnam according to the state budget classification and report it to the supervising agency for consolidation and submission to the financial agency for approval.
2.2. Based on the approved budget for collection and expenditure, the unit collecting fees must prepare a quarterly detailed budget for collection and expenditure according to the current state budget classification and submit it to the supervising agency, the State Treasury where transactions take place, and the same-level financial agency as a basis for monitoring collection and expenditure.
2.3. The unit collecting entry fees, exit fees, transit fees, and residence fees in Vietnam must open a fee collection account at the State Treasury where transactions take place.
2.4. The unit collecting entry fees, exit fees, transit fees, and residence fees in Vietnam is responsible for declaring, collecting, depositing, and managing fees in accordance with current regulations. Monthly, the collecting agency must prepare a report on collection and immediately deposit 70% of the actual collections into the state budget.
3. Settling the collection and expenditure of entry fees, exit fees, transit fees, and residence fees in Vietnam
Units collecting entry fees, exit fees, transit fees, and residence fees in Vietnam are responsible for opening accounting books to record, account for, and settle the amounts collected and expended on fees in accordance with Decision No. 999/TC/QĐ/CĐKT dated November 2, 1996 of the Minister of Finance on the system of administrative and public service accounting regulations.
The supervising agency is responsible for inspecting and confirming the settlement of the collection and expenditure of entry fees, exit fees, transit fees, and residence fees in Vietnam by subordinate units for settlement with the tax agency and consolidation into the annual settlement report submitted to the financial agency for review and issuance of the approval notice along with the supervising agency's annual settlement.
The supervising agency is responsible for coordinating with the financial agency to organize regular (or surprise) inspections of the units collecting fees to ensure compliance with the prescribed regulations.
III. IMPLEMENTATION PROVISIONS:
The provisions of this Circular shall take effect from January 1, 2000. Any other provisions regarding the use of entry fees, exit fees, transit fees, and residence fees in Vietnam that conflict with this Circular are hereby abolished.
In the course of implementation, if there are any difficulties, please promptly report them to the Ministry of Finance for study and resolution./.
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