Pursuant to …;

Issuing the schedule of collection fees for entry, exit, transit, and residence in Vietnam

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THE MINISTER OF FINANCE

Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government on the tasks, powers, and responsibilities of state management by Ministries and agencies equivalent to Ministries;

Pursuant to the Prime Minister's Decision No. 853/1997/CT-TTg dated October 11, 1997 on combating smuggling under new circumstances;

Pursuant to Article 16 of Decree No. 04/CP dated January 18, 1993 of the Government detailing the implementation of the Ordinance on Entry, Exit, Residence, and Travel of Foreigners in Vietnam.

Pursuant to Article 16 of Decree No. 48/CP dated January 18, 1993 of the Government on passports and visas;

Pursuant to Decree No. 04/1999/NĐ-CP dated January 30, 1999 of the Government on fees and charges under the State budget;

Based on the opinions of the Ministry of Foreign Affairs, the Ministry of National Defense, the Ministry of Public Security, and the General Department of Tourism regarding the subjects and rates of collection fees for entry, exit, transit, and residence in Vietnam;

At the proposal of the Director General of the General Department of Taxation

DECISION:

Article 1: Issued herewith with this Decision is the Schedule of Collection Fees for Entry, Exit, Transit, and Residence (collectively referred to as entry-exit fees) in Vietnam.

The fees shall be collected in Vietnamese Dong. For rates specified in US Dollars (USD), they may be collected in USD or in Vietnamese Dong based on the conversion rate of USD to Vietnamese Dong published by the State Bank of Vietnam at the time of fee collection from the inter-bank foreign exchange market.

Article 2: Subjects who are Vietnamese citizens and foreigners when being processed for exit, entry, transit, and residence by agencies under the Ministry of Foreign Affairs, the Ministry of Public Security, and the Ministry of National Defense according to the laws on entry and exit must pay the fees at the rates prescribed in this Decision, except for cases not required to pay as stipulated in Article 3 below.

Article 3: The following subjects are exempt from paying entry-exit fees:

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

2. Staff members and administrative technical personnel (including spouses and children) of diplomatic missions, consular offices of foreign countries, and international organizations enjoying privileges and immunities.

3. Foreigners holding diplomatic or service passports issued by foreign countries on a reciprocal basis.

4. Foreigners exempted from fees pursuant to Agreements or Arrangements signed by the Government of Vietnam.

5. Foreigners who are citizens of countries that have not signed agreements or arrangements with Vietnam providing for visa fee exemptions for Vietnamese citizens holding diplomatic, service, or ordinary service passports shall also be exempt from visa fees on a reciprocal basis.

6. Those exempted from payment pursuant to the Prime Minister's Decision.

Article 4: Agencies and organizations entrusted by the State to manage and process entry and exit procedures are responsible for registering and declaring the payment of entry-exit fees to the local tax authority where the fees are collected, in accordance with Circular No. 54/1999/TT-BTC dated May 10, 1999 of the Ministry of Finance guiding the implementation of Decree No. 04/1999/NĐ-CP dated January 30, 1999 of the Government on fees and charges under the state budget.

Article 5: The agency collecting entry-exit fees is entitled to retain 30% of the collected fees for expenses related to organizing the collection, as stipulated in Point 5.b, Section III of Circular No. 54/1999/TT-BTC dated May 10, 1999 of the Ministry of Finance.

Article 6: This Decision takes effect 15 days after its date of issuance, replacing the previous systems of collection, payment, and management of entry-exit fees as set out in joint circulars issued by the Ministry of Finance and relevant sectors.