Circular No. 113/2021/TT-BTC Amending and Supplementing Certain Articles of Circular No. 264/2016/TT-BTC dated November 14, 2016, issued by the Minister of Finance, concerning the level of collection, payment, management, and use of fees and charges in the diplomatic sector applicable at Vietnamese representative offices abroad.

CIRCULAR

Amending and supplementing certain Articles of Circular No. 264/2016/TT-BTC dated November 14, 2016 of the Minister of Finance on the level of collection, collection regime, payment, management, and use of fees and charges in the diplomatic field applicable to Vietnamese representative agencies abroad
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Pursuant to the Law on Fees and Charges dated November 25, 2015;

Pursuant to the Law on Representative Agencies of the Socialist Republic of Vietnam Abroad dated June 18, 2009; the Law Amending and Supplementing Certain Provisions of the Law on Representative Agencies of the Socialist Republic of Vietnam Abroad dated November 21, 2017;

Pursuant to the Law on Exit from and Entry into Vietnam of Vietnamese Citizens dated November 22, 2019;

Pursuant to the Law on Tax Administration dated June 13, 2019;

amending and supplementing certain forms of

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

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

The Minister of Finance issues this Circular amending and supplementing certain Articles of Circular No. 264/2016/TT-BTC dated November 14, 2016 on the level of collection, collection regime, payment, management, and use of fees and charges in the diplomatic field applicable to Vietnamese representative agencies abroad.

Article 1. Amending and supplementing certain Articles of Circular No. 264/2016/TT-BTC dated November 14, 2016 of the Minister of Finance on the level of collection, collection regime, payment, management, and use of fees and charges in the diplomatic field applicable to Vietnamese representative agencies abroad

1. Amend and supplement Article 1 as follows:

"Article 1. Scope of Regulation, Applicability

1. This Circular stipulates the level of collection, collection regime, payment, management, and use of fees and charges in the diplomatic field applicable to diplomatic representative agencies, consular representative agencies, and other Vietnamese agencies authorized to perform consular functions abroad (hereinafter referred to collectively as Vietnamese representative agencies abroad).

2. This Circular applies to fee and charge payers; organizations collecting fees and charges, and other organizations and individuals related to the collection, payment, management, and use of fees and charges in the diplomatic field applicable to Vietnamese representative agencies abroad."

2. Amend and supplement Clause 3 of Article 9 as follows:

"3. Other contents related to the collection, payment, management, and use of fees and charges not specified in this Circular shall be implemented in accordance with the Law on Fees and Charges, Decree No. 120/2016/NĐ-CP, the Law on Tax Administration, Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration, and Circular No. 303/2016/TT-BTC dated November 15, 2016 of the Minister of Finance guiding the printing, issuance, management, and use of various types of receipts for fees and charges under the state budget."

3. Amending and supplementing Point 1 Section I Part A Appendix 1 issued together with Circular No. 264/2016/TT-BTC as follows:

4. Amending and supplementing Point 4 Part B Appendix 2 issued together with Circular No. 264/2016/TT-BTC as follows:

Article 2. Implementation clause

1. This Circular takes effect from February 1, 2022.

2. Abolishing Point 3 Section I, Section II Part A Appendix 1 and Point 2 Part B Appendix 2 issued together with Circular No. 264/2016/TT-BTC dated November 14, 2016 of the Minister of Finance on the level of collection, collection regime, payment, management, and use of fees and charges in the diplomatic field applicable to Vietnamese representative agencies abroad.

3. During the implementation process, if the referenced documents in this Circular are amended, supplemented, or replaced, they shall be implemented according to the newly amended, supplemented, or replaced documents.

4. During implementation, if any difficulties arise, organizations and individuals are requested to promptly report them to the Ministry of Finance for review and guidance./.