Consolidated Document number 12/VBHN-BTC Circular stipulating the level of collection, collection system, payment, management and use of fees and charges in the field of departure, entry, transit, and residence in Vietnam

CIRCULAR1

Regulations on the level of collection, collection system, payment, management, and use of fees and charges in the field of departure, entry, transit, and residence in Vietnam

Circular No. 25/2021/TT-BTC dated April 7, 2021, issued by the Ministry of Finance, stipulates the levels of collection, collection system, payment, management, and use of fees and charges in the field of departure, entry, transit, and residence in Vietnam, which took effect from May 22, 2021, and was amended and supplemented by:

- Circular No. 74/2022/TT-BTC dated December 22, 2022, issued by the Ministry of Finance, regarding the form, time limit for collecting, paying, and declaring various fees and charges within the authority to stipulate of the Ministry of Finance, which took effect from December 22, 2022.

- Circular No. 62/2023/TT-BTC dated October 3, 2023, issued by the Ministry of Finance, amending and supplementing some articles of Circular No. 25/2021/TT-BTC dated April 7, 2021, issued by the Ministry of Finance, concerning the levels of collection, collection system, payment, management, and use of fees and charges in the field of departure, entry, transit, and residence in Vietnam, which took effect from October 3, 2023.

- Circular No. 63/2023/TT-BTC dated October 16, 2023, issued by the Ministry of Finance, amending and supplementing some articles of several Circulars stipulating fees and charges by the Minister of Finance to encourage the use of online public services, which took effect from December 1, 2023.

Pursuant to the Law on Fees and Charges dated November 25, 2015;

Pursuant to the State Budget Law dated June 25, 2015;

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

Pursuant to the Law on Entry, Exit, Transit, and Residence of Foreigners in Vietnam dated June 16, 2014, and the Law Amending and Supplementing Certain Provisions of the Law on Entry, Exit, Transit, and Residence of Foreigners in Vietnam dated November 25, 2019;

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

Pursuant to the Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain articles of the Law on Fees and Stamp Duties;

Pursuant to Decree No. 117/2017/NĐ-CP dated October 19, 2017, issued by the Government, concerning the management and use of the state budget for certain foreign affairs activities;

Pursuant to Decree No. 126/2016 dated October 19, 2020, issued by the Government, detailing the implementation of certain provisions of the Law on Tax Administration;

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 request of the Director of the Tax Policy Department;

The Minister of Finance issues this Circular stipulating the levels of collection, collection system, payment, management, and use of fees and charges in the field of departure, entry, transit, and residence in Vietnam.2

Article 1. Scope of Regulation and Applicability

Article 1. This Circular stipulates the levels of collection, collection system, payment, management, and use of fees and charges in the field of departure, entry, transit, and residence in Vietnam.

Article 2. This Circular applies to those who pay fees and charges; organizations collecting fees and charges, and other organizations and individuals related to the collection, payment, management, and use of fees and charges in the field of departure, entry, transit, and residence in Vietnam.

Article 2. Fee and Charge Payers

Clause 1. Vietnamese citizens when applying to competent authorities in Vietnam for issuance of relevant documents related to passports, travel documents, AB stamps must pay the prescribed fee according to this Circular.

Clause 2. Foreign nationals when applying to competent authorities in Vietnam for issuance of visas or other documents with value for departure, entry, and residence for foreign nationals must pay the prescribed fee according to this Circular.

Article 3. Organizations collecting fees and charges

The Immigration Department (Ministry of Public Security); Public Security Departments, Border Guard Command Departments of provinces and centrally-administered cities; Consular Affairs Bureau, Ho Chi Minh City Department of Foreign Affairs (Ministry of Foreign Affairs); Public Security Departments of districts, towns, and cities under provinces and centrally-administered cities; Public Security Police Stations (with authority to issue exit-entry documents) are organizations collecting fees and charges according to this Circular.

Article 4. Rates of Fees and Charges

Clause 1. The levels of collection of fees and charges in the field of departure, entry, transit, and residence in Vietnam are stipulated in the Table of Fee Collection Levels attached to this Circular.

Clause 2. Fees for issuing visas and other documents with value for departure, entry, and residence for foreign nationals are collected in Vietnamese Dong (VND) or United States Dollar (USD). For levels of collection prescribed in USD, they can be collected in USD or VND based on the conversion rate from USD to VND applied at the time of payment or the end of the working day immediately before holidays or weekends, using the buying rate of the head office of VietinBank.

Clause 1. In the case where Vietnamese citizens submit applications for passport issuance through online procedures:

Point a. From January 1, 2024, to December 31, 2025, apply a fee level equal to ninety percent (90%) of the prescribed fee level at Point 1, Section I of the Table of Fee Collection Levels attached to this Circular.

Point b. From January 1, 2026, onwards, apply the prescribed fee level at Point 1, Section I of the Table of Fee Collection Levels attached to this Circular.3

Article 5. Cases Exempt from Fees and Stamp Duties

1. Cases Exempt from Fees

a) Invited guests (including spouses or children) of the Party, State, Government, National Assembly or leaders of the Party, State, Government, National Assembly invited in their personal capacity.

b) Staff members and employees of diplomatic missions, consular offices of foreign countries, and representative offices of international organizations in Vietnam, and members of their families (spouses and children under 18 years old), regardless of the type of passport, who are not Vietnamese citizens and do not reside permanently in Vietnam are exempt from fees on a reciprocal basis.

c) Cases of exemption according to international treaties to which Vietnam is a party or based on the principle of reciprocity.

c) Cases of exemption according to international treaties to which Vietnam is a party or based on the principle of reciprocity.

d) Foreign nationals entering Vietnam to perform relief or humanitarian assistance work for Vietnamese organizations or individuals.

đ) Exemption from fees for issuing visas or temporary residence permits for foreign nationals in Vietnam who have violated the law but lack financial means and whose home country's representative office does not bear the costs or has no such representative office in Vietnam.

The determination of foreign nationals in Vietnam who have violated the law and are eligible for fee exemptions in this case shall be decided by the fee collection organization upon examination of each specific case and shall be responsible in accordance with the provisions of the law.

2. Exemption from stamp duties for issuing passports for: Overseas Vietnamese with a written expulsion decision from the competent authority of the host country but without a passport; overseas Vietnamese required to return to Vietnam pursuant to international treaties or agreements on repatriation of citizens but without a passport, and cases for humanitarian reasons.

3. For the cases of exemption from fees and stamp duties stipulated in Clause 1 and Clause 2 of this Article, the fee and stamp duty collection organization must affix the "Exempt from Fee" or "Exempt from Stamp Duty" (GRATIS) stamp on the issued documents.

Article 6. Declaration, Payment of Fees and Stamp Duties; Refund of Stamp Duties

1. By no later than the fifth day of each week, the fee and stamp duty collection organization must deposit the collected fees of the previous week into the account for fees and stamp duties awaiting submission to the state treasury opened at the State Treasury.4

2.5 (abolished)

3. In cases where the stamp duty payer has paid the stamp duty but does not meet the conditions for issuance of a passport, travel document, AB stamp, the stamp duty collection organization will refund the amount of stamp duty collected when notifying the result to the payer; in cases where the result of the file processing is refused, the stamp duty collection organization will not refund the amount of stamp duty collected. In cases where the fee payer has paid the fee but does not meet the conditions for issuance of a visa and other documents for foreigners with exit and entry validity or refuses to accept the result of the file processing, the fee collection organization is not required to refund the amount of fee collected.

Article 7. Management of Fees and Stamp Duties

1. The fee collection organization is the Exit and Entry Administration Bureau; Public Security Departments, Border Guard Command Departments of provinces and centrally-administered cities; Public Security Departments of districts, towns, and centrally-administered cities; Public Security Police Stations, Wards, Townships;

a) The fee collection organization is entitled to retain 25% of the collected fees to cover expenses for the contents specified in Article 5 of Decree No. 120/2016/ND-CP dated August 23, 2016, guiding the implementation of certain provisions of the Law on Fees and Stamp Duties. These include expenses related to performing tasks, services, and collecting fees, including support expenses for the following activities:

- Travel, accommodation, hiring interpreters, guarding foreign nationals held in custody; medical expenses when foreign nationals fall ill; escorting foreign nationals residing illegally or violating laws back to their home countries. Such retained funds may only be used to support these activities when the representative office of the home country of the violator does not bear the costs or there is no such representative office in Vietnam.

In cases where a disease outbreak is declared by the competent state agency, the fee collection organization may decide to allocate funds for the above expenses and direct costs for epidemic prevention and control work in handling cases of foreign nationals violating the law.

- Training, education, and enhancement of knowledge and skills for officers and soldiers engaged in exit and entry management.

- Application of advanced science and technology to serve exit and entry management work.

- Expenses for negotiations and cooperation with foreign partners serving the issuance of visas and related documents for foreigners' entry and exit to Vietnam.

- Supplementing income and improving living standards for officers and soldiers engaged in exit and entry management in accordance with regulations of the Ministry of Public Security and the Ministry of Defense, and in compliance with current legal provisions (if applicable).

b) Deposit 75% of the collected fees into the state budget according to the chapters and sub-items of the current state budget classification.6

2. The fee collection organization is the Consular Department, Ho Chi Minh City Department of Foreign Affairs:

a) The fee collection organization deposits all collected fees into the state budget except in cases provided for in point b of this clause. The cost of covering expenses for performing tasks, services, and collecting fees is allocated from the state budget within the organizational budget according to state budget expenditure regulations.

b) In cases where the fee collection organization is a state agency allocated operational costs from fee revenues according to Clause 1 of Article 4 of Decree No. 120/2016/ND-CP, it may retain 20% of the collected fees to cover expenses for the contents specified in Article 5 of Decree No. 120/2016/ND-CP and Article 4 of Circular No. 07/2020/TT-BTC dated February 3, 2020, of the Minister of Finance on financial management and asset management systems for Vietnamese agencies abroad; deposit 80% of the collected fees into the state budget according to the chapters and sub-items of the current state budget classification.

3. The stamp duty collection organization deposits 100% of the collected stamp duties into the state budget according to the chapters and sub-items of the current state budget classification. The cost of covering expenses for performing tasks and collecting stamp duties is allocated from the state budget within the organizational budget according to state budget expenditure regulations.

Article 8. Implementation organization7

1. This Circular takes effect from May 22, 2021. This Circular replaces Circular No. 219/2016/TT-BTC dated November 10, 2016 of the Minister of Finance on the level of fees and charges, collection, payment, management, and use in the field of exit, entry, transit, and residence in Vietnam, and Circular No. 41/2020/TT-BTC dated May 18, 2020 of the Minister of Finance amending and supplementing certain provisions of Circular No. 219/2016/TT-BTC.

2. Matters related to the collection, payment, management, use, revenue receipts, and publicizing the fee and charge collection system not mentioned 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, 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 revenue receipts belonging to the state budget.

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

4. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly reflect them to the Ministry of Finance for research and supplementary guidance.

SCHEDULE OF FEES AND CHARGES
(Annexed to Circular No. 25/2021/TT-BTC dated April 7, 2021 of the Minister of Finance)

I. STAMPS FOR ISSUING PASSPORTS, TRAVEL DOCUMENTS, EXIT PERMITS, AND AB STAMPS

Note:

- The APEC BAC card is a priority travel card for APEC businesspersons.

- The AB stamp is a visa exemption paper for ordinary passport holders traveling abroad for business purposes.

II. FEES FOR ISSUING VISAS AND OTHER DOCUMENTS WITH EXIT AND ENTRY VALUES FOR FOREIGNERS

Note: In cases where the above documents are lost or damaged, reissuance will apply the same fee as new issuance.

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1 This Circular is consolidated from the following four Circulars:

- Circular No. 25/2021/TT-BTC dated April 7, 2021 of the Ministry of Finance on the level of fees and charges, collection, payment, management, and use in the field of exit, entry, transit, and residence in Vietnam, effective from May 22, 2021;

- Circular No. 74/2022/TT-BTC dated December 22, 2022, issued by the Ministry of Finance, regarding the form, time limit for collecting, paying, and declaring various fees and charges within the authority to stipulate of the Ministry of Finance, which took effect from December 22, 2022.

- Circular No. 62/2023/TT-BTC dated October 3, 2023 of the Ministry of Finance amending and supplementing certain provisions of Circular No. 25/2021/TT-BTC dated April 7, 2021 of the Ministry of Finance on the level of fees and charges, collection, payment, management, and use in the field of exit, entry, transit, and residence in Vietnam, effective from October 3, 2023;

- Circular No. 63/2023/TT-BTC dated October 16, 2023 of the Ministry of Finance amending and supplementing certain provisions of several Circulars on fees and charges of the Minister of Finance to encourage the use of online public services, effective from December 1, 2023.

This Consolidated Document does not replace the aforementioned four Circulars.

2 Circular No. 74/2022/TT-BTC is based on the following grounds:

Pursuant to the Law on Fees and Charges dated November 25, 2015;

Pursuant to the State Budget Law dated June 25, 2015;

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

Pursuant to the Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain articles of the Law on Fees and Stamp Duties;

amending and supplementing certain forms of

Pursuant to Decree No. 61/2018/NĐ-CP dated April 23, 2018 of the Government on implementing the single window mechanism and the interlinked single window mechanism in administrative procedures, and Decree No. 107/2021/NĐ-CP dated December 6, 2021 of the Government amending and supplementing certain provisions of Decree No. 61/2018/NĐ-CP.

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;

BASED ON Decision No. 31/2021/QD-TTg dated October 11, 2021, issued by the Prime Minister, promulgating the Management, Operation, and Exploitation Regulations for the National Public Service Portal;

Implementing Resolution No. 63/NQ-CP dated May 3, 2022, issued by the Government on the regular meeting of the Government in April 2022;

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

The Minister of Finance issues this Circular stipulating the form, time limit, declaration, and payment of fees and charges within the authority of the Ministry of Finance.

- Circular No. 62/2023/TT-BTC is based on the following grounds:

Pursuant to the Law on Fees and Charges dated November 25, 2015;

Pursuant to the State Budget Law dated June 25, 2015;

BASED ON The Law on Entry into, Exit from, Transit through, and Residence of Foreigners in Vietnam dated June 16, 2014; The Law Amending and Supplementing Certain Provisions of the Law on Entry into, Exit from, Transit through, and Residence of Foreigners in Vietnam dated November 25, 2019; The Law Amending and Supplementing Certain Provisions of the Law on Exit from and Entry into Vietnam for Vietnamese Citizens and the Law on Entry into, Exit from, Transit through, and Residence of Foreigners in Vietnam dated June 24, 2023;

Pursuant to the Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain articles of the Law on Fees and Stamp Duties;

Pursuant to Decree No. 117/2017/NĐ-CP dated October 19, 2017, issued by the Government, concerning the management and use of the state budget for certain foreign affairs activities;

Pursuant to Decree No. 14/2023/NĐ-CP dated April 20, 2023, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

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

The Minister of Finance issues the Circular amending and supplementing certain provisions of Circular No. 25/2021/TT-BTC dated April 7, 2021, stipulating the levels of fees and charges, collection, payment, management, and use of fees and charges in the fields of exit from, entry into, transit through, and residence in Vietnam.

- Circular No. 63/2023/TT-BTC is based on the following grounds

Pursuant to the Law on Fees and Charges dated November 25, 2015;

Pursuant to Decree No. 14/2023/NĐ-CP dated April 20, 2023, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

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

The Minister of Finance issues the Circular amending and supplementing certain provisions of several Circulars stipulating fees and charges of the Minister of Finance to encourage the use of online public services.

3 This Clause is added pursuant to Clause 5 of Circular No. 63/2023/TT-BTC dated October 16, 2023, issued by the Ministry of Finance amending and supplementing certain provisions of several Circulars stipulating fees and charges of the Minister of Finance to encourage the use of online public services, which takes effect from December 1, 2023.

4 The term "charge" at Clause 1, Article 6 has been abolished pursuant to Clause 112 of the Appendix issued together with Clause 2, Article 4 of Circular No. 74/2022/TT-BTC dated December 22, 2022, stipulating the forms, deadlines for collection, payment, and declaration of various fees and charges within the authority to stipulate of the Ministry of Finance, which takes effect from December 22, 2022.

5 This Clause is abolished pursuant to Clause 112 of the Appendix issued together with Clause 2, Article 4 of Circular No. 74/2022/TT-BTC dated December 22, 2022, stipulating the forms, deadlines for collection, payment, and declaration of various fees and charges within the authority to stipulate of the Ministry of Finance, which takes effect from December 22, 2022.

6 This Clause is amended and supplemented pursuant to Clause 1, Article 1 of Circular No. 62/2023/TT-BTC dated October 3, 2023, issued by the Ministry of Finance amending and supplementing certain provisions of Circular No. 25/2021/TT-BTC dated April 7, 2021, stipulating the levels of fees and charges, collection, payment, management, and use of fees and charges in the fields of exit from, entry into, transit through, and residence in Vietnam. This Clause takes effect from November 18, 2023.

7 Circular No. 62/2023/TT-BTC takes effect as follows:

Article 2. Effective Date

1. Clause 1, Article 1 of this Circular takes effect from November 18, 2023. Clause 2, Article 1 of this Circular takes effect from October 3, 2023.

2. In cases where legal normative documents referred to in this Circular are amended, supplemented, or replaced, they shall be implemented according to the new amended, supplemented, or replaced documents.

3. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly report them to the Ministry of Finance for further study and supplementary guidance.

8 This Point is amended and supplemented pursuant to Clause 2, Article 1 of Circular No. 62/2023/TT-BTC dated October 3, 2023, issued by the Ministry of Finance amending and supplementing certain provisions of Circular No. 25/2021/TT-BTC dated April 7, 2021, stipulating the levels of fees and charges, collection, payment, management, and use of fees and charges in the fields of exit from, entry into, transit through, and residence in Vietnam. This Section takes effect from October 3, 2023.

9 This Point is amended and supplemented pursuant to Clause 2, Article 1 of Circular No. 62/2023/TT-BTC dated October 3, 2023, issued by the Ministry of Finance amending and supplementing certain provisions of Circular No. 25/2021/TT-BTC dated April 7, 2021, stipulating the levels of fees and charges, collection, payment, management, and use of fees and charges in the fields of exit from, entry into, transit through, and residence in Vietnam. This Section takes effect from October 3, 2023.

10 This Point is amended and supplemented pursuant to Clause 2, Article 1 of Circular No. 62/2023/TT-BTC dated October 3, 2023, issued by the Ministry of Finance amending and supplementing certain provisions of Circular No. 25/2021/TT-BTC dated April 7, 2021, stipulating the levels of fees and charges, collection, payment, management, and use of fees and charges in the fields of exit from, entry into, transit through, and residence in Vietnam. This Section takes effect from October 3, 2023.

11 This Point is amended and supplemented pursuant to Clause 2, Article 1 of Circular No. 62/2023/TT-BTC dated October 3, 2023, issued by the Ministry of Finance amending and supplementing certain provisions of Circular No. 25/2021/TT-BTC dated April 7, 2021, stipulating the levels of fees and charges, collection, payment, management, and use of fees and charges in the fields of exit from, entry into, transit through, and residence in Vietnam. This Section takes effect from October 3, 2023.