Circular No. 120/1999/TT-BTC guides the amendment and supplementation of the accounting system for enterprises.

CIRCULAR

Guidelines for Implementing Certain Provisions of Decree

 No. 83/1998/ND-CP dated October 10, 1998 of the Government on Household Registration

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Pursuant to Decree No. 38/CP dated June 4, 1993 of the Government on the functions, tasks, powers, and organization of the Ministry of Justice;

Pursuant to Decree No. 83/1998/ND-CP dated October 10, 1998 of the Government on Household Registration;

The Ministry of Justice issues guidelines for implementing certain provisions on household registration as follows:

I. HOUSEHOLD REGISTRATION

A. BIRTH REGISTRATION

Birth registration shall be carried out in accordance with Articles 17 through 21 of Decree No. 83/1998/ND-CP dated October 10, 1998 of the Government on Household Registration (hereinafter referred to as the Decree).

1. The authority to conduct birth registration as stipulated in Article 17 of the Decree shall be implemented as follows:

Birth registration for children must be conducted at the People's Committee of the commune, ward, or town (hereinafter referred to as the People's Committee of the commune level) where the mother has registered her permanent residence.

In cases where the mother does not have or has not yet registered a permanent residence but has registered a temporary residence according to the law on household registration, the People's Committee of the commune level where the mother has registered her temporary residence shall conduct the birth registration for the child.

In cases where the mother has a place of permanent residence but for valid reasons cannot return there to register the birth of her child, the People's Committee of the commune level where the child was born shall conduct the birth registration; in this case, the mother must submit a written statement clearly explaining the reason why she cannot return to register the birth of her child at her place of permanent residence. After completing the birth registration and issuing the original Birth Certificate to the child, the People's Committee of the commune level that conducted the registration must notify and provide a copy of the Birth Certificate to the People's Committee of the commune level where the mother has registered her permanent residence. The People's Committee of the commune level where the mother has registered her permanent residence shall record the information in the Birth Registration Book; the number, date, month, year of registration, name, position of the person signing the Birth Certificate, and the name of the Civil Status officer shall be recorded accurately according to the content of the copy of the Birth Certificate. In the Remarks column of the Birth Registration Book, it must be noted "Birth registered at..." and specify the place where the birth was registered (commune, district, province). Future issuance of copies of the Birth Certificate must be based on this book.

2. When conducting birth registration, the determination of the ethnicity and surname of the child to be recorded in the Birth Certificate shall be carried out in accordance with Articles 30 and 55 of the Civil Code.

3. Children who survive for 24 hours or more before dying must also be registered for birth; if the responsible party fails to register the birth of the child, the Civil Status officer must register the birth at the family's home; if there is no request for a Birth Certificate, then none will be issued; in the Remarks column of the Birth Registration Book, it must be clearly noted "Stillborn infant" for statistical purposes.

4. In cases of registering the birth of a newborn abandoned, if the location where the abandonment is documented differs from the location where the abandonment occurred, the People's Committee of the commune level where the documentation was made must coordinate with the People's Committee of the commune level where the newborn was abandoned to carefully check compliance with the provisions of Article 21 of the Decree; if all procedures are complete, the registration shall be carried out.

The documentation of the status of the abandoned newborn must include the following contents: date, month, year, and location of discovery; gender, weight, distinguishing features, property, and other items belonging to the child (if any); name, address, identification card number of the person who discovered the child.

5. Within thirty days from the date of birth registration, if errors are found in the content of the Birth Certificate due to incorrect recording by the Civil Status officer or due to a mistake in the declaration by the parties, the People's Committee of the commune level that conducted the registration may issue a new Birth Certificate to the parties; the old certificate containing errors must be retrieved and canceled; the number, date, month, year of registration of the new Birth Certificate must match the old one; in the Remarks column of the Birth Registration Book, supplementary notes on the adjustment, date, month, year of implementation, and stamping of the adjusted content must be added.

For errors discovered after the above-mentioned time limit, if the parties wish to make corrections, they must follow the procedures for correcting household registration as stipulated in Articles 52 through 55 of the Decree and the provisions at Point G of Section I of this Circular.

B. MARRIAGE REGISTRATION

Marriage registration shall be carried out in accordance with Articles 22 through 26 of the Decree.

1. The authority to conduct marriage registration as stipulated in Article 22 of the Decree shall be implemented as follows:

Marriage registration must be conducted at the People's Committee of the commune level where one of the two parties has registered their permanent residence.

In cases where neither of the two parties has or has not yet registered a permanent residence but has registered a temporary residence according to the law on household registration, the People's Committee of the commune level where either the male or female party has registered their temporary residence shall conduct the marriage registration.

In cases where both parties are Vietnamese citizens studying, working, or serving abroad temporarily and have cut off their household registration from their place of permanent residence, now returning to Vietnam to apply for marriage registration, the People's Committee of the commune level where the parents of either the male or female party have registered their permanent residence shall conduct the marriage registration.

2. Confirmation of marital status in the Marriage Registration Declaration Form must be conducted by the People's Committee of the commune level where the party has registered their permanent residence; if the party does not have or has not yet registered a permanent residence but has registered a temporary residence according to the law on household registration, the People's Committee of the commune level where the party has registered their temporary residence shall conduct this confirmation after verifying the party's marital status prior to their temporary stay in the locality.

In cases where the party is an official, civil servant, or employee working at Party, State agencies, political social organizations, state-owned enterprises, or serving in units under the People's Armed Forces, the confirmation of marital status in the Marriage Registration Declaration Form shall be conducted by the head of the agency or unit where the party works.

The confirmation of marital status shall be recorded as follows:
Mr./Mrs....(full name) has registered permanent/temporary residence at...(or is currently working at...), and is currently unmarried. This marriage is the...time (specify the number of marriages).

3. In cases where both male and female parties work at the same agency, unit, or reside in the same locality (commune, ward, town) and request to register for marriage, only one marriage registration form needs to be filled out.

4. For Vietnamese citizens who are studying, working, or temporarily residing abroad and now wish to register for marriage upon returning to Vietnam, they must provide confirmation from the diplomatic mission or consular office of Vietnam in the country where they were studying, working, or residing about their marital status during that period, and confirmation from the People's Committee of the commune where they previously registered their permanent residence regarding their marital status before leaving the country, if the place of marriage registration differs from their previous place of permanent residence registration.

5. The public notice of the marriage registration application at the People's Committee of the commune must include the following information: full names, date of birth, place of origin, place of permanent/temporary residence, Identity Card/Valid substitute documents of both male and female parties, and clearly state:

- "Within seven days from the date of publication, if there are no complaints or reports that this marriage contravenes the law, the People's Committee will register the marriage."

6. During the period of considering the marriage registration application, if either party or both parties withdraw the marriage registration application, the People's Committee of the commune will return the file, but the applicant(s) will not be refunded the registration fee.

C. DEATH REGISTRATION

Death registration shall be carried out in accordance with Articles 27 through 34 of the Decree.

1. The authority to register death as stipulated in Clauses 1 through 4 of Article 27 of the Decree shall be implemented as follows:

Death registration must be conducted at the People's Committee of the commune where the deceased was registered for permanent residence; if the deceased had no permanent residence registration but had a temporary residence registration according to the law and regulations, then the People's Committee of the commune where the deceased was registered for temporary residence shall conduct the death registration.

Death registration at the People's Committee of the commune where the person died shall be carried out in the following cases:

- The deceased had no permanent residence registration and also no temporary residence registration;

- The final place of residence of the deceased cannot be determined;

- The whereabouts of the deceased are unknown.

2. Infants born alive and surviving for 24 hours or more before dying must also be registered for death; if the responsible party fails to register the death, the Civil Status and Legal Affairs officer must register it at the family's home; if there is no request for a Death Certificate, it will not be issued; in the Remarks column of the Death Registration Book, it must clearly state "Stillborn infant" for statistical purposes.

3. When registering the death of a person whose whereabouts are unknown, the People's Committee of the commune must fully implement the procedures prescribed in Article 31 of the Decree. The record confirming the status of a person whose whereabouts are unknown must be formalized and include the following contents: date, month, year, and location of discovery; gender, identifying features, property, and other items of the deceased (if any); full name, address, and Identity Card number of the discoverer. In the Remarks column of the Death Registration Book, it must clearly state the burial location of the deceased and the tombstone number (if any); for columns where the content cannot be determined, they should remain blank.

If a death registration and burial have already been completed, and later the whereabouts of the deceased are discovered and their relatives identified, the People's Committee of the commune where the death registration was made shall supplement necessary information in the remaining space of the Death Registration Book and issue a Death Certificate to the deceased's relatives.

4. The Notice of Death as prescribed in Clause 1 of Article 33 of the Decree shall be sent to the People's Committee of the commune with the authority to register death according to the guidelines set forth in Point C.1 of Section I of the Circular.

D. ADOPTION REGISTRATION

Adoption registration shall be carried out in accordance with Articles 35 through 40 of the Decree.

1. The authority to register adoption as stipulated in Article 35 of the Decree shall be implemented as follows:

Adoption registration must be conducted at the People's Committee of the commune where the adoptive parent or the child to be adopted is registered for permanent residence.

In cases where neither party has or has not yet obtained a permanent residence registration but has a temporary residence registration according to the law on residence registration, the People's Committee of the commune where the adoptive parent or the child to be adopted is registered for temporary residence shall carry out the adoption registration.

The place of residence of a newborn abandoned child to be adopted shall be determined based on the place of residence of the foster parent or the location of the organization fostering the child.

2. The consent agreement for a child to be adopted must be signed by the biological parents of the child to be adopted, including in cases of divorce; if the father or mother is declared missing or incapacitated by the Court, the signature of the other parent is sufficient.

In cases where the biological parents are deceased or declared missing or incapacitated by the Court, the guardian has the right to sign the consent agreement; if the guardian is appointed, the opinion of the individual, agency, or organization appointing the guardian must also be included.

In cases where the child to be adopted is an abandoned infant currently living in healthcare facilities or care institutions, the consent agreement must be signed by the head of the healthcare facility or care institution; if the biological parents of the child are found, the consent agreement must also include their signatures.

Apart from the above-mentioned individuals or organizations, no other individual or organization, including foster parents, has the right to sign the consent agreement for a child to be adopted.

3. Prior to registering for adoption, the People's Committee at the commune level must carefully examine and verify the adoption application file in accordance with the provisions of the law, particularly paying attention to the following points:

a. The voluntariness and legality of the act of giving up and adopting a child;

b. The qualifications of the person applying to adopt a child;

c. The purpose of adopting a child;

d. The origin of the abandoned child being adopted.

4. The notice posted at the office of the People's Committee at the commune level and announced on mass media in cases where the child being adopted has an unclear origin must contain the following information: date, month, year, and location of discovery; gender, weight, identifying features, property, and other items of the child (if any), and the fact that the child is being applied for adoption. Information about the person applying for adoption shall not be posted or announced.

The consent of the child being adopted who is nine years old or older must be expressed by writing "Agree" and signing on the Agreement Form regarding the adoption of the child (as prescribed); if the child cannot read, then the Civil Status and Legal Affairs officer reads and explains clearly the matter of adoption; if the child agrees, then a fingerprint is placed on the Agreement Form instead of a signature.

6. In cases where an abandoned child is adopted, after the Adoption Recognition Decision becomes legally effective, the People's Committee at the commune level, where the birth registration was filed, shall record the name of the recognized adoptive parent(s) in the section concerning parents in the Birth Registration Certificate and in the Birth Registration Book of the child; in the Remarks column of the Birth Registration Book, it must clearly state "Adoptive Parent(s)".

7. In cases where adoptive parents wish to terminate the adoption, they must follow the procedures for terminating the adoption as stipulated by the law, and may not unilaterally terminate the adoption or transfer the adopted child to another person.

D. REGISTRATION OF GUARDIANSHIP

The registration of guardianship is carried out in accordance with Articles 41 to 46 of the Decree.

1. The authority to register guardianship as stipulated in Article 41 of the Decree is implemented as follows:

The registration of guardianship must be conducted at the People's Committee at the commune level where the guardian is registered as a permanent resident or where the agency or organization responsible for guardianship has its headquarters.

In cases where the guardian is an individual without a permanent residence registration or has not yet obtained such registration but has a temporary residence registration with a specified duration as provided by the law on residence registration, the People's Committee at the commune level where the guardian is registered for temporary residence with a specified duration shall carry out the registration of guardianship.

In cases where an agency or organization appoints someone to represent them to carry out guardianship, the authority to register guardianship is also implemented according to the above provisions.

2. When registering guardianship, if the Appointment Letter for Guardian includes information about the personal property of the ward, then the Recognition Decision for Guardianship must clearly list the inventory of assets entrusted to the guardian and their condition.

In this case, when registering changes or termination of guardianship, the Recognition Decision for Terminating Guardianship must also clearly list the remaining assets and their condition; if there is a dispute related to the property of the ward that has not been resolved by the Court, then the People's Committee at the commune level will not register changes or termination of guardianship.

E. REGISTRATION OF ADOPTION OF PARENTS AND CHILDREN

The registration of adoption of parents and children is carried out in accordance with Articles 47 to 51 of the Decree.

1. The authority to register the adoption of parents and children as stipulated in Article 47 of the Decree is implemented as follows:

The registration of the adoption of parents and children must be conducted at the People's Committee at the commune level where the child is registered as a permanent resident.

In cases where the child does not have a permanent residence registration or has not yet obtained such registration but has a temporary residence registration with a specified duration as provided by the law on residence registration, the People's Committee at the commune level where the child is registered for temporary residence with a specified duration shall carry out the registration of the adoption of parents and children.

In cases where the child does not have a permanent residence registration and also does not have a temporary residence registration with a specified duration, the People's Committee at the commune level where the child actually resides shall carry out the registration of the adoption of parents and children.

2. The registration of the adoption of parents and children can only be carried out in cases where both the applicant and the person being adopted as parents and children are still alive at the time of registration.

3. If a father or mother registers to adopt a child, the application for adoption must include the agreement of the other party, except in cases where the other party has been declared missing or incapacitated by the Court.

4. If a child registers to adopt a father or mother, the application for adoption must include the agreement of the current father or mother and the person being adopted as father or mother; if the current father or mother has been declared missing or incapacitated by the Court, then the agreement of this person is not required.

5. The consent of a child being adopted who is nine years old or older must be expressed by writing "Agree" and signing on the application form (as prescribed); if the child cannot write, then the Civil Status and Legal Affairs officer must read and explain clearly the matter of being adopted; if the child agrees, then a fingerprint is placed instead of a signature.

The above provisions also apply to cases where a child from nine to under fifteen years old applies to adopt a father or mother.

6. The notice posted at the office of the People's Committee at the commune level must contain the following information: full name, date of birth, place of origin, place of permanent/temporary residence of both parties, the applicant and the person being adopted as parents and children, and the application for adoption of parents and children.

G. REGISTRATION OF CHANGE OF NAME AND SURNAME; CORRECTION OF NAME, SURNAME, GIVEN NAME, DATE OF BIRTH; RECONSTRUCTION OF ETHNICITY

The change of name and surname; correction of name, surname, given name, date of birth; reconstruction of ethnicity (hereinafter referred to as change, correction of civil status, reconstruction of ethnicity) is carried out in accordance with Articles 52 to 55 of the Decree.

1. The provisions of Article 52 of the Decree regarding the authority of the People's Committee at the provincial level to register the change, correction of civil status, and reconstruction of ethnicity are implemented as follows:

The registration of changes, corrections to household registration, and re-determination of ethnicity must be carried out at the People's Committee of the province where the person requesting has their permanent residence registration or where they previously registered their birth.

In cases where the party does not have or has not yet obtained a place for permanent residence registration but has a temporary residence registration with a specified duration as provided by the law on residence registration, the People's Committee of the province where the temporary residence registration with a specified duration is located also has the authority to carry out the registration of changes, corrections to household registration, and re-determination of ethnicity for that person.

2. Corrections to household registration, particularly corrections to the date, month, and year of birth, may only be carried out in cases where there is sufficient basis to determine that when registering the birth, there was an error due to the record-keeping of the Household Registration-Trial Officer or due to the party's mistaken declaration. If the request for correction of household registration in the Birth Registration Certificate is made intentionally to alter the truth of the previously registered information to legitimize current personal documents, it will not be resolved.

3. A person applying for changes, corrections to household registration, and re-determination of ethnicity, in principle, must present the original Birth Registration Certificate; if the original Birth Registration Certificate is lost, then a copy from the original book issued within the last three months can be substituted. In this case, only the People's Committee of the province where the party previously registered their birth can carry out the registration of changes, corrections to household registration, and re-determination of ethnicity.

4. When recording the contents of changes and corrections in the Birth Registration Certificate, attention should be paid to:

a. Only record the contents that have been changed or corrected on the back of the original Birth Registration Certificate, not on the front of the Birth Registration Certificate;

b. For old Birth Registration forms and copies from the original book without a section for recording changes and corrections on the back of the Birth Registration Certificate, the Department of Justice shall base its records on the content of the form issued together with Decision No. 1203 QĐ/TP-HT dated December 26, 1998, of the Minister of Justice.

After the changes and corrections to household registration have been noted in the original Birth Registration Certificate or the copy from the original book and the birth registration book, the copy of the Birth Registration Certificate will be issued according to the adjusted content.

5. In cases where a child requests to change their surname from the father's surname to the mother's surname or to re-determine their ethnicity from the father's ethnicity to the mother's ethnicity, or vice versa, the consent of both parents is required.

6. Changes and corrections to other contents in the Birth Registration Certificate are also carried out in accordance with Articles 52 to 55 of the Decree and the provisions at point G of Section I of this Circular.

7. Requests for corrections to other household registration documents (other than the Birth Registration Certificate) which fall outside the scope of adjustment of point G of Section I of this Circular. In cases where the party requests corrections to these documents, the People's Committee that previously issued those household registration documents shall adjust them based on the original Birth Registration Certificate or a copy from the original book of the party issued within the last three months.

H. RECORDING OTHER HOUSEHOLD REGISTRATION CHANGES IN THE BOOK

Recording other household registration changes in the book is carried out in accordance with Articles 56 to 58 of the Decree.

1. Recording other household registration changes in the book requires attention to the following points:

a. Divorce and annulment of illegal marriage are recorded in the Notes column of the Marriage Registration Book;

b. Changes in nationality are recorded in the Notes column of the Birth Registration Book;

c. Determination of parent-child relationships is recorded in the Notes column of the Child's Birth Registration Book;

d. Decisions declaring disappearance, loss of civil capacity, restriction of civil capacity, and restriction of parental rights over minor children are temporarily not recorded in the book but are kept at the People's Committee of the commune where the party resides for management and monitoring.

2. When recording the matters mentioned in points a, b, and c above, the Household Registration-Trial Officer must clearly record the contents of the changes, the decision number, the date, month, and year of the Decision, the issuing authority of the Decision, and the signatory of the Decision.

3. When recording the determination of parent-child relationships based on a Decision of the People's Committee or the Court, the Household Registration-Trial Officer must supplement the name of the father or mother in the Child's Birth Registration Book and Birth Registration Certificate, if previously left blank. In cases where the previous Birth Registration Book and Birth Registration Certificate already recorded the name of another person in the parent section, the party must follow the procedures for changing and correcting household registration as stipulated in Articles 52 to 55 of the Decree and the provisions at point G of Section I of this Circular.

I. LATE REGISTRATION AND RE-REGISTRATION

Late registration of births and deaths, and re-registration of births, deaths, marriages, and adoption are carried out in accordance with Articles 59 to 67 of the Decree.

1. The authority for late registration of births and deaths as stipulated in Article 60 of the Decree is implemented as follows:

Late registration of births and deaths must be carried out at the People's Committee of the commune where the party has their permanent residence registration.

In cases where the party does not have or has not yet obtained a place for permanent residence registration but has a temporary residence registration with a specified duration as provided by the law on residence registration, the People's Committee of the commune where the temporary residence registration with a specified duration is located will carry out the late registration of births and deaths.

2. The authority for re-registration of births, deaths, marriages, and adoption as stipulated in Article 64 of the Decree is implemented as follows:

Re-registration of births, deaths, marriages, and adoption must be carried out at the People's Committee of the commune where the party has their permanent residence registration or where they previously registered their household.

In cases where the party requesting re-registration of births, deaths, marriages, and adoption does not have or has not yet obtained a place for permanent residence registration but has a temporary residence registration with a specified duration as provided by the law on residence registration, the People's Committee of the commune where the temporary residence registration with a specified duration is located will carry out the re-registration of births, deaths, marriages, and adoption.

3. When registering beyond the deadline or re-registering, a stamp must be affixed under the title of the registration document beyond the deadline or re-registration according to the following model:

- The model stamp for registration beyond deadline is:

- The model stamp for re-registration is:

These stamp models must have smaller font size than the title of the household registration document.

4. When registering late for birth or re-registering a birth, the birth contents must be recorded according to the actual date of birth; however, the day, month, and year recorded in the Birth Registration Book and Birth Certificate shall be recorded according to the day, month, and year of the late registration or re-registration.

II. REGISTRATION OF HOUSEHOLD REGISTRATION WITH FOREIGN ELEMENTS

A. BIRTH REGISTRATION

The registration of births with foreign elements shall be carried out in accordance with Articles 68, 69, 70, and 74 of the Decree.

1. The authority for registering births as stipulated in Articles 68 and 74 of the Decree shall be implemented as follows:

a) The registration of births for children born in Vietnam where both parents are foreigners or overseas Vietnamese citizens shall be conducted based on the application of the parties at the People's Committee of the province where the parents are registered as permanent residents; if the parents do not have a permanent residence registration in Vietnam, then the People's Committee of the province where they are registered as temporary residents shall conduct the registration.

b) The registration of births for children born in Vietnam where only one parent is a foreigner or overseas Vietnamese citizen and the other is a Vietnamese citizen permanently residing in Vietnam shall be conducted at the People's Committee of the province where the Vietnamese mother or father is registered as a permanent resident. In cases where the mother or father does not have or has not yet obtained a permanent residence registration but has a temporary residence registration with a specified duration as prescribed by the law on residence registration, the People's Committee of the province where such person is registered as a temporary resident with a specified duration shall conduct the birth registration for the child.

2. When registering births for children born in Vietnam where one parent is a foreign citizen and the other is a Vietnamese citizen, it is necessary to check the agreement document of the parents regarding the selection of nationality for the child. If the parents choose foreign nationality for the child, then there must be confirmation from the competent state agency of the country where the foreigner is a citizen that choosing foreign nationality for the child is in compliance with the laws of that country. The confirmation document must be apostilled, translated into Vietnamese, and the translation must be notarized in accordance with Vietnamese law.

B. DEATH REGISTRATION

The registration of deaths with foreign elements shall be carried out in accordance with Articles 71 to 74 of the Decree.

1. The authority for registering deaths of foreigners as stipulated in Article 71 and for overseas Vietnamese citizens as stipulated in Article 74 of the Decree shall be implemented as follows:

The registration of deaths of foreigners or overseas Vietnamese citizens who died in Vietnam shall be conducted based on the application of the parties at the People's Committee of the province where the deceased was registered as a permanent resident; if the deceased did not have a permanent residence registration in Vietnam, then the registration shall be conducted at the People's Committee of the province where the deceased was registered as a temporary resident.

2. After registering the death of a foreign citizen or an overseas Vietnamese citizen who died in Vietnam, the Department of Justice shall send a copy of the Death Certificate to the Consular Affairs Department of the Ministry of Foreign Affairs to notify the competent authority of the country where the deceased was a citizen or to send it to the diplomatic mission or consulate of Vietnam in the country where the overseas Vietnamese citizen resides.

C. REGISTRATION OF MARRIAGES BETWEEN FOREIGNERS

The registration of marriages between foreigners in Vietnam shall be carried out in accordance with Articles 76, 77, and 78 of the Decree.

1. The authority for registering marriages between foreigners as stipulated in Article 76 of the Decree shall be implemented as follows:

The registration of marriages between foreigners shall be conducted based on the application of the parties at the People's Committee of the province where the male or female party is registered as a permanent resident; if neither party has a permanent residence registration in Vietnam, then the marriage registration shall be conducted at the People's Committee of the province where one of the parties is registered as a temporary resident.

2. The application for marriage registration must be prepared in two sets and submitted to the Department of Justice; each set includes the following documents:

a) The marriage registration form (according to the prescribed model) of the male and female parties;

b) A copy of the Birth Certificate or a document confirming the date, month, and year of birth of the male and female parties;

c) A certificate from the competent authority of the country where the foreigner is a citizen confirming that the person is eligible for marriage and permitted to register marriage in Vietnam.

In cases where a foreigner who is a permanent resident in Vietnam or has continuously resided in Vietnam since before reaching the age of 18 due to objective reasons cannot obtain the certificates from abroad as stipulated in points b and c above, they may be replaced by a certificate from the People's Committee of the commune where the person is a permanent resident.

Documents issued by the competent authority of a foreign country must be apostilled, translated into Vietnamese, and the translation must be notarized in accordance with Vietnamese law.

3. The registration of marriage between foreigners shall be refused if it falls within one of the prohibited marriage cases as stipulated by the Law on Marriage and Family of Vietnam.

D. REGISTRATION OF CHANGES AND CORRECTIONS TO HOUSEHOLD REGISTRATION AND REDETERMINATION OF ETHNICITY FOR VIETNAMESE RESIDENTS ABROAD The registration of changes and corrections to household registration and redetermination of ethnicity for Vietnamese residents abroad shall be carried out in accordance with Articles 79, 80, and 81 of the Decree.

1. The authority for registering changes and corrections to household registration and redetermination of ethnicity for Vietnamese residents abroad belongs to the People's Committee of the province where the applicant previously registered their birth.

2. The person applying for changes and corrections to household registration and redetermination of ethnicity must, in principle, present the original Birth Certificate; if the original Birth Certificate is lost, it can be replaced by a copy of the Birth Certificate from the original book issued within the last three months.

2. The person applying to change, correct household registration, or re-determine nationality shall in principle present the original Birth Registration Certificate; if the original Birth Registration Certificate is lost, it may be replaced by a copy of the Birth Registration Certificate issued from the original record not more than three months ago.

3. In cases where a child requests to change their surname from that of the father to that of the mother or to re-determine their ethnicity from that of the father to that of the mother, or vice versa, the consent of both the father and the mother must be obtained.

4. In cases where the party cannot return to the country to directly handle the procedures for changing, correcting household registration, or re-determining ethnicity, they may authorize a relative within the country in writing to carry out these procedures.

The authorization document must clearly state the full name, date of birth, place of permanent residence, passport or other valid substitute identification of the authorizing person and the authorized person; the content of the authorization; the reason for the authorization; the relationship between the authorizing person and the authorized person. The authorization document must be confirmed by the Diplomatic Mission or Consular Office of Vietnam in the country where the Vietnamese citizen resides. If the person is of Vietnamese origin but has lost Vietnamese citizenship, confirmation can be obtained from the competent authority of the country where the person currently holds citizenship; in this case, the authorization document must be apostilled, translated into Vietnamese, and the translation must be notarized according to Vietnamese law.

D. REGISTRATION OF DELAYED BIRTHS AND DEATHS AND RE-REGISTRATION OF BIRTHS, DEATHS, MARRIAGES, AND ADOPTION FOR VIETNAMESE CITIZENS RESIDING ABROAD

The registration of delayed births and deaths, and re-registration of births, deaths, marriages, and adoptions (hereinafter referred to as "registration of delayed events" and "re-registration") for Vietnamese citizens residing abroad shall be carried out in accordance with the provisions of Articles 86 to 91 of the Decree.

1. The authority for registering delayed events as stipulated in Article 86 and re-registration as stipulated in Article 89 of the Decree shall be implemented as follows:

- For delayed registrations: Registration of delayed births and deaths occurring in Vietnam for Vietnamese citizens residing abroad shall be conducted at the People's Committee of the province where the event occurred.

- For re-registrations: Re-registration of births, deaths, marriages, and adoptions for Vietnamese citizens residing abroad shall be conducted at the People's Committee of the province within whose jurisdiction the party previously registered such events, or at the place of permanent residence of the person before departure.

2. In cases where the registration of a delayed birth for a person of Vietnamese origin (who has renounced Vietnamese citizenship) is requested, the nationality of Vietnam must still be recorded on the Birth Certificate. If the party presents documentation proving the renunciation of Vietnamese citizenship, this fact should be noted on the back of the Birth Certificate.

3. In cases where the party cannot return to the country to directly handle the procedures for registering delayed births and deaths or re-registering births and deaths, they may authorize a relative within the country to carry out these procedures. Such authorization must comply with the provisions set forth in Point D.4, Section II of this Circular.

Authorization to carry out re-registration of marriages or adoptions will not be accepted.

E. RECORDING CHANGES IN HOUSEHOLD REGISTRATION ALREADY REGISTERED WITH FOREIGN COMPETENT AUTHORITIES

Recording changes in household registration due to marriage, adoption, divorce, or termination of adoption for Vietnamese citizens who have been registered or resolved by foreign competent authorities (hereinafter referred to as "recording changes in household registration abroad") shall be carried out in accordance with the provisions of Articles 83, 84, and 85 of the Decree.

1. The following situations require procedures for recording changes in household registration abroad:

a) Returning to reside permanently in Vietnam, including those who fall under the category of repatriation;

b) Having previously registered marriage or adoption in Vietnam;

c) Other cases requiring the handling of household registration matters in Vietnam related to changes in household registration abroad.

In cases where the party requests the recording of divorce or termination of adoption, but the previous marriage or adoption was not recorded in Vietnam, the party must first complete the procedure for recording the previous marriage or adoption, then proceed with the request for recording divorce or termination of adoption.

2. The authority for recording changes in household registration abroad as stipulated in Article 83 of the Decree shall be implemented as follows:

a) The People's Committee of the province within whose jurisdiction the party previously registered marriage or adoption shall record the divorce or termination of adoption abroad.

b) The People's Committee of the province where the party has a permanent residence registration shall record changes in household registration abroad; if the party does not have or has not yet obtained a permanent residence registration but has a temporary residence registration valid for a certain period as prescribed by the law on residence registration, the People's Committee of the province where the party has a temporary residence registration shall conduct the recording.

In cases where the party resides abroad (not permanently residing in Vietnam), the People's Committee of the province where the party had a permanent residence registration prior to departure shall conduct the recording of changes in household registration abroad.

3. The application for recording changes in household registration abroad must be prepared in two sets and submitted to the Department of Justice; each set includes the following documents:

a) An application for recording changes in household registration abroad (according to the prescribed form);

b) A copy of the Passport or other valid substitute identification still in effect;

c) A certified copy of the relevant household registration document (such as Marriage Certificate, Decision Recognizing Adoption, Judgment/Decision on Divorce or Termination of Adoption) issued by the competent authority of the foreign country. These documents must be apostilled, translated into Vietnamese, and the translation must be notarized according to Vietnamese law.

In cases where the party cannot return to the country to directly handle the procedures for recording changes in household registration abroad, they may authorize a relative within the country to carry out these procedures. Such authorization must comply with the provisions set forth in Point D.4, Section II of this Circular.

After reviewing, if the file is found to be complete and compliant, the Department of Justice shall submit a report to the Ministry of Justice, along with one set of the file.

4. The recording of changes in household registration abroad shall only be carried out after receiving written approval from the Ministry of Justice sent to the People's Committee of the province.

5. When recording changes to household registration abroad in the register, the following points should be noted:

a) Marriages and divorces shall be recorded in the Marriage Registration Book; adoption and termination of adoption shall be recorded in the Adoption Registration Book;

b) Divorces shall be recorded in the book where the marriage was previously registered; termination of adoption shall be recorded in the book where the adoption was previously registered;

c) Household registration matters that were not previously registered in Vietnam shall be recorded in a new book.

6. Immediately after recording changes to household registration abroad in the register, the Department of Justice shall notify in writing the People's Committee of the commune where the party previously registered their household or where they reside permanently or temporarily for a limited period, to note the change in the domestic household registration record.

7. The procedure for noting foreign household registration documents issued by diplomatic missions and consular offices of Vietnam abroad, as stipulated in Clause 2, Article 82 of the Decree, shall be carried out as follows:

Vietnamese citizens returning to Vietnam for permanent residence, including those who are repatriates, must present household registration documents issued by diplomatic missions and consular offices of Vietnam abroad to the People's Committee of the commune where they have their permanent household registration to note in the household registration book. The contents of the documents must be accurately recorded in the book.

8. The provisions on consular legalization at points A.2, C.2, D.4, and E.3 of Section II of this Circular shall not apply to documents issued by authorities of countries that have concluded international treaties with our country, which include provisions exempting from consular legalization.

III. SOME PROVISIONS ON LEGAL DOCUMENTS

1. In cases where there is no Family Household Register as prescribed in Articles 23, 34, 36, 43, 46, 48, 49, 53, and 65 of the Decree, a Temporary Residence Registration Certificate issued by the Public Security Authority or a confirmation of residence issued by the Public Security Authority shall be considered a valid substitute for the Family Household Register.

Specifically, when registering a marriage at the place of permanent residence of the father or mother of the groom or bride as prescribed in Point B, Section I of this Circular, the Family Household Register of the father or mother shall be considered a valid substitute for the Family Household Register of the groom or bride.

2. In cases where there is no Passport as prescribed in Articles 69, 72, 80, 85, 87, and 90 of the Decree, a Travel Document shall be considered a valid substitute for the Passport.

IV. IMPLEMENTATION

A. HOUSEHOLD REGISTRATION AND JUSTICE OFFICERS AT THE COMMUNE LEVEL

The appointment of household registration and justice officers to assist the People's Committee at the commune level in performing duties and exercising powers in the field of household registration management must comply with the standards prescribed in Article 13 of the Decree. For the standard of having completed secondary education or higher, in communes in mountainous areas, remote areas, and areas with difficulties in recruiting officials, it may temporarily appoint individuals who have completed junior secondary education, but must have a plan to further train them to meet the required educational level.

B. FORMS AND BOOKS FOR HOUSEHOLD REGISTRATION

For forms and books for household registration uniformly printed and distributed by the Ministry of Justice according to Decision No. 1203/QD-TTCP-HT dated December 26, 1998 of the Minister of Justice, before October 15 each year, the Department of Justice must submit a forecast to the Ministry of Justice regarding the quantity of various forms and books for household registration needed for the following year so that the Ministry of Justice can plan printing and timely distribution. Departments of Justice and Justice Offices are responsible for timely distribution to meet fully the requirements for forms and books for household registration for the People's Committees at the commune level within their province or district.

For forms and books for household registration managed only in terms of content by the Ministry of Justice, Departments of Justice shall print and distribute them promptly based on the guidance of the Ministry of Justice to the registration agencies within their province.

Household registration officers of the Department of Justice and the People's Committee at the commune level shall not accept forms brought by the parties themselves when registering household information.

Departments of Justice and Justice Offices are responsible for coordinating with relevant agencies to strictly inspect and handle individuals and organizations circulating household registration forms contrary to the regulations of the Ministry of Justice.

C. RECORD KEEPING SYSTEM FOR HOUSEHOLD REGISTRATION BOOKS AND FILES

1. Record Keeping of Household Registration Books

a) The Household Registration Book is an original document and a legal basis for serving the work of searching, copying, and issuing certificates on personal status when necessary, therefore, it must be stored and preserved for a long time, absolutely not to be damaged or lost.

b) In principle, the closing of the Household Registration Book must be carried out on December 31 each year. Based on the actual situation of using the book in each locality, the Director of the Department of Justice may allow continued use for the next year for types of books that were not used up half of the book in the previous year. Continued use shall not exceed one year.

c) The storage of Household Registration Books shall be carried out as follows:

- For books registered by the People's Committee at the commune level:

Immediately after closing the book, the People's Committee at the commune level must complete the procedures to store one copy at its own office; the second copy shall be transferred to the People's Committee at the district level (through the Justice Office) before January 15 to be stored at the Department of Justice.

The People's Committee at the district level is responsible for checking and collecting all Household Registration Books from the People's Committees at the commune level within its jurisdiction and transferring them to the Department of Justice before January 31.

Immediately upon receiving the Household Registration Books from the People's Committees at the commune level transferred by the People's Committee at the district level, the Department of Justice must complete the procedures to store them.

- For books registered by the People's Committee at the provincial level:

Immediately after closing the book, the Department of Justice must complete the procedures to store it at its own office.

2. Record Keeping of Household Registration Files

Household Registration Files consist of all documents submitted by the parties when registering household information.

To serve the purpose of searching and using when necessary, Household Registration Files must be stored and preserved at the agency that registered the household information for five years. Further storage beyond the five-year period shall be carried out according to the general regulations of the State on record keeping.

D. ISSUANCE OF CERTIFIED COPIES OF HOUSEHOLD REGISTRATION DOCUMENTS FROM THE ORIGINAL BOOK

1. Issuance of certified copies of household registration documents must be based on the original book.

2. The agency that issues the original household registration documents shall issue copies from the original registers, except for cases of registering births for children at the place of birth as stipulated in Point A.1 Section I of this Circular.

In cases where the People's Committee of the commune can no longer retain the original registers of household registration, the People's Committee of the province, which retains the original registers, shall issue copies.

3. When issuing copies of household registration documents from the original registers, the following points should be noted:

- The content recorded in the copy must follow the current model of the copy;

- Contents present in the current copy but not in the original register shall be left blank; contents present in the original register but not in the current copy shall not be recorded.

D. STATISTICAL REPORTING REGIME

Household registration statistics have significant importance for the development planning of the national economy and society, as well as for localities, serving as a basis for formulating population development policies and family planning plans. Implementing the statistical reporting regime of household registration data every six months and annually as prescribed in the Decree is mandatory for People's Committees at all levels. Judicial agencies at all levels are responsible for assisting People's Committees in carrying out this task according to the following guidelines:

1. The report content must fully and substantially reflect the situation of household registration registration, management work in their locality, while clearly stating any difficulties, obstacles arising and recommendations (if any) for supplementing and amending laws on household registration;

Attached to the report is the Statistical Report Form for household registration data (as prescribed). Six-month statistics attached to the report are calculated from January 1 to June 30; annual statistics attached to the report are calculated from January 1 to December 31 of the relevant year. Reported figures must be actual figures, not dependent on targets, especially birth registration figures. Higher-level People's Committees shall not adjust reported figures for lower-level People's Committees.

2. The deadline for submitting reports by People's Committees at all levels is as follows:

- For People's Committees of communes, the mid-year report must be submitted to the People's Committee of the district (through the Department of Justice) before July 10; the annual report must be submitted before January 15 of the following year;

- For People's Committees of districts, the mid-year report must be submitted to the People's Committee of the province (through the Department of Justice) before July 31; the annual report must be submitted before January 31 of the following year;

- For People's Committees of provinces, the mid-year report must be submitted to the Ministry of Justice before August 31; the annual report must be submitted before March 1 of the following year:

V. SETTLEMENT OF COMPLAINTS AND ACCUSATIONS

The settlement of complaints and accusations aims to protect the legitimate rights and interests of citizens, agencies, and organizations, contributing to enhancing and consolidating the quality and integrity of cadres engaged in household registration work from central to grassroots levels. State agencies with authority are responsible for creating conditions for citizens, agencies, and organizations to exercise their right to file complaints and accusations in accordance with the law on complaints and accusations.

A. SETTLEMENT OF COMPLAINTS

Based on Clause 1 Article 1 and Clause 3 Article 2 of the Law on Complaints and Accusations, citizens, agencies, and organizations have the right to complain about decisions refusing to register household registration if they have grounds to believe that such decisions are contrary to the law and infringe upon their legitimate rights and interests.

The authority and time limit for settling complaints are implemented as follows:

1. The Chairman of the People's Committee of the commune shall handle and settle complaints from citizens and organizations regarding decisions refusing to register household registration made by the commune. Within ten days from the date of receipt of the complaint, the Chairman of the People's Committee of the commune must accept and settle the complaint and notify the complainant in writing; in case of non-acceptance, a written notification must also be issued, specifying the reasons.

Within thirty days from the expiration of the settlement period as stipulated in Article 36 of the Law on Complaints and Accusations, if the complaint has not been settled or if the complainant disagrees with the decision on the complaint made by the Chairman of the People's Committee of the commune, the aggrieved party has the right to appeal to the Chairman of the People's Committee of the district or initiate administrative litigation at the court in accordance with the law. In mountainous areas, remote regions, and areas with extremely difficult travel conditions, the above time limit may be extended, but not exceeding forty-five days.

2. The Chairman of the People's Committee of the district shall handle and settle complaints against decisions made by the Chairman of the People's Committee of the commune that have already been settled but are still subject to complaint. In this case, the complainant must submit the complaint letter along with a copy of the decision on the complaint made by the Chairman of the People's Committee of the commune and related documents (if any) to the Chairman of the People's Committee of the district.

Within ten days from the date of receipt of the complaint, the Chairman of the People's Committee of the district must accept and settle the complaint and notify the complainant and the Chairman of the People's Committee of the commune who previously settled the complaint in writing; in case of non-acceptance, a written notification must also be issued, specifying the reasons.

Within thirty days from the expiration of the settlement period as stipulated in Article 43 of the Law on Complaints and Accusations, if the complaint has not been settled or if the complainant disagrees with the decision on the complaint, the complainant has the right to continue appealing to the Chairman of the People's Committee of the province.

3. The Director of the Department of Justice shall handle and settle complaints from citizens and organizations regarding the refusal by cadres of the Department of Justice to register household registration. The time limit for notifying the complainant and settling the complaint by the Director of the Department of Justice shall be carried out in the same manner as that of the People's Committee of the province.

4. The Chairman of the People's Committee of the province shall handle and settle complaints in the following cases:

a) Regarding decisions refusing to register household registration made by the People's Committee of the province;

b) Regarding decisions on complaints about household registration made by the Director of the Department of Justice but still subject to complaint; the decision of the Chairman of the People's Committee of the province is the final decision.

c) As for the decision resolving complaints regarding household registration by the Chairman of the People's Committee at the district level but still having complaints; the decision of the Chairman of the People's Committee at the provincial level shall be the final decision.

Within ten days from the date of receipt of the complaint petition, the Chairman of the People's Committee at the provincial level must accept and resolve the matter and notify the complainant in writing. For complaints that have been resolved by the Chairman of the People's Committee at the district level but still have complaints, they must notify in writing about the subsequent complaint to the Chairman of the People's Committee at the district level. In cases where it does not accept and resolve the matter, it must also notify in writing and specify the reasons.

The time limit for resolving complaints at the People's Committee at the provincial level shall not exceed thirty days from the date of receipt of the complaint petition (for the first complaint) and not more than forty-five days (for subsequent complaints).

5. The Ministry of Justice shall accept and resolve complaints against the initial decision resolving complaints of the Chairman of the People's Committee at the provincial level but still having complaints; the decision of the Minister of Justice shall be the final decision.

B. RESOLUTION OF ACCUSATIONS

Based on Clause 2, Article 1 and Clause 5, Article 2 of the Law on Complaints and Accusations, citizens have the right to accuse competent authorities, organizations, or individuals about acts contrary to the law by the household registration authority or household registration officers causing damage or threatening to cause damage to their legitimate interests or those of others.

The authority and time limit for resolving accusations shall be implemented as follows:

The accuser must send the accusation letter to the competent authority, organization, or individual in accordance with the law. In the accusation letter, the name, address, and content of the accusation must be clearly stated. In case the accuser directly makes the accusation, the person responsible for receiving the accusation must record the content of the accusation, the name, and address of the accuser; the record of the accusation content must be read back, heard back, and signed for confirmation by the accuser.

If the accusation letter is about violations of the law by household registration officers in the process of registering household registration, then the head of the household registration agency has the responsibility to resolve it.

If the accusation letter is about violations of the law by the head of the household registration agency in the process of registering household registration, then the head of the direct superior agency of that household registration agency has the responsibility to resolve it.

At the latest within ten days from the date of receipt of the accusation, the authority, organization, or individual receiving the accusation must accept and resolve it; in cases where the accusation does not fall within its jurisdiction, it must transfer it to the competent authority or organization for resolution and notify the accuser in writing.

In urgent cases, the authority, organization, or individual receiving the accusation must immediately notify the responsible authority to take timely measures to prevent illegal acts; apply necessary measures to ensure the safety of the accuser when requested.

The time limit for resolving accusations shall not exceed sixty days from the date of acceptance for resolution; for complex cases, the resolution period may be extended, but not exceeding ninety days from the date of acceptance for resolution.

The authority, organization, or individual receiving and resolving accusations must keep confidential for the accuser; they shall not disclose the name, address, signature, or other harmful information about the accuser.

The authority for resolving accusations must comply with the provisions of the law on complaints and accusations. Based on the Law on Complaints and Accusations, the Ministry of Justice temporarily guides certain contents as follows:

1. The Chairman of the People's Committee at the commune level shall accept and resolve the accusation letters of citizens regarding violations of the law in the field of household registration by commune-level Household Registration - Legal Affairs officers.

2. The Chairman of the People's Committee at the district level shall accept and resolve the accusation letters of citizens regarding violations of the law in the field of household registration by members of the People's Committee at the commune level assigned to manage household registration work.

3. The Director of the Department of Justice shall accept and resolve the accusation letters of citizens regarding violations of the law in the field of household registration by officers under the Department of Justice assigned to manage household registration work.

4. The Chairman of the People's Committee at the provincial level shall accept and resolve the accusation letters of citizens regarding violations of the law in the field of household registration by members of the leadership of the Department of Justice assigned to manage household registration work.

5. The Ministry of Justice shall accept and resolve accusation letters regarding violations of the law in the field of household registration by members of the People's Committee at the provincial level assigned to manage household registration work.

VI. IMPLEMENTATION PROVISIONS

1. This Circular takes effect from July 10, 1999.

2. During implementation, if there are difficulties or new issues arise, relevant agencies, Provincial People's Committees, Departments of Justice shall send letters to the Ministry of Justice for guidance.