Circular No. 140/2016/TT-BTC stipulates the amount of fees, collection and payment procedures for issuing work permits during holidays for citizens of New Zealand and Australia.

CIRCULAR

Regulations on the level of collection, collection system, payment of fees for issuing work permits during holidays for citizens of New Zealand and Australia
during leave for citizens of New Zealand and Australia

       Pursuant to the Law on Fees and Charges No. 97/2015/QH13 dated November 25, 2015;

       Pursuant to the State Budget Law No. 83/2015/QH13 dated June 25, 2015;

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

      Pursuant to the Agreement between the Government of the Socialist Republic of Vietnam and the Government of New Zealand on the Working Program during Holidays dated December 29, 2011; the Agreement between the Government of the Socialist Republic of Vietnam and the Government of Australia on the Combined Work and Holiday Program dated March 18, 2015;

       Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

       At the proposal of the Director of the Policy Department;

      The Minister of Finance issues this Circular regulating the level of collection, collection system, payment of fees for issuing work permits during holidays for citizens of New Zealand and Australia as follows:

Article 1. Subjects paying fees and collecting agencies

1. Subjects paying fees

Citizens of New Zealand working during holidays under the Agreement between the Government of the Socialist Republic of Vietnam and the Government of New Zealand on the Working Program during Holidays; citizens of Australia working during holidays under the Agreement between the Government of the Socialist Republic of Vietnam and the Government of Australia on the Combined Work and Holiday Program must pay fees for issuing work permits during holidays according to the guidance provided in this Circular.

2. Collecting agencies

The Ministry of Labor, Invalids and Social Affairs (Employment Bureau) when issuing work permits during holidays for citizens of New Zealand and Australia has the responsibility to organize the collection and payment of fees for issuing work permits during holidays for citizens of New Zealand and Australia according to the guidance provided in this Circular.

Article 2. Level of fee collection

1. The level of fee collection for issuing work permits during holidays for citizens of New Zealand and Australia is as follows:

a) Issuance: VND 600,000 per issuance per person;

b) Reissuance: VND 500,000 per reissuance per person;

2. Fees for issuing work permits during holidays for citizens of New Zealand and Australia shall be collected in Vietnamese Dong (VND).

Article 3. Organization of collection, payment, and management

1. Organizations collecting fees shall remit 100 percent of the total amount of fees collected into the state budget according to the current State Budget Classification.

2. The central budget shall allocate funds within the annual regular expenditure budget of the Ministry of Labor, Invalids and Social Affairs to ensure costs for issuing and collecting fees for work permits during holidays for citizens of New Zealand and Australia. At the time of preparing the annual state budget, the Ministry of Labor, Invalids and Social Affairs shall prepare the budget for costs related to issuing and collecting fees for work permits during holidays for citizens of New Zealand and Australia, which will be included in the overall budget of the Ministry of Labor, Invalids and Social Affairs and submitted to the Ministry of Finance in accordance with regulations.

3. Organizations collecting fees shall declare and pay fees monthly and settle accounts annually in accordance with tax management laws.

Article 4. Organization of Implementation

1. This Circular takes effect from January 1, 2017. This Circular replaces Circular No. 97/2012/TT-BTC dated June 18, 2012 of the Ministry of Finance guiding the system of collection, payment, and management of fees for issuing work permits during holidays for citizens of New Zealand.

2. Matters related to the collection and payment of fees not covered in this Circular shall be implemented in accordance with the guidance provided in Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges; Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government and Circular No. 153/2012/TT-BTC dated September 17, 2012 of the Ministry of Finance guiding the printing, issuance, management, and use of various types of receipts for fees and charges belonging to the state budget and any subsequent amendments and supplements (if any).

3. Organizations and individuals subject to paying fees and relevant agencies are responsible for implementing this Circular. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for consideration and guidance.