Circular No. 155/2012/TT-BTC stipulates the level of collection, collection system, payment, management, and use of fees for new Identity Cards.

CIRCULAR

Regulations on the level of collection, collection system, payment, management and use of fees for new identity cards

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Pursuant to Decree No. 38/2001/PL-UBTVQH10 dated August 28, 2001 on Fees and Charges;

Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges; Decree No. 24/2006/NĐ-CP dated March 6, 2006 amending and supplementing certain articles of Decree No. 57/2002/NĐ-CP dated June 3, 2002;

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 05/1999/NĐ-CP dated February 3, 1999 of the Government on Identity Cards; Decree No. 170/2007/NĐ-CP dated November 19, 2007 amending and supplementing certain articles of Decree No. 05/1999/NĐ-CP dated February 3, 1999;

Pursuant to Decision No. 446/QĐ-TTg dated May 11, 2004 of the Prime Minister approving the project for production, issuance and management of Identity Cards;

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

The Minister of Finance promulgates this Circular stipulating the level of collection, collection system, payment, management and use of fees for new Identity Cards as follows:

Article 1. Scope and Applicability

1. This Circular stipulates the level of collection, collection system, payment and management and use of fees for new Identity Cards as prescribed in Decision No. 446/QĐ-TTg dated May 11, 2004 of the Prime Minister.

2. Vietnamese citizens aged 14 years and over applying for new issuance, replacement or reissuance of new Identity Cards must pay the fee as prescribed in this Circular.

3. Cases not required to pay the fee

a) Citizens who are parents, spouses, children under 18 years old of martyrs; war invalids; persons entitled to benefits similar to war invalids; children under 18 years old of war invalids and persons entitled to benefits similar to war invalids; disabled veterans; citizens residing in highland communes and towns as defined by the National Ethnic Committee; poor households as defined by law;

b) Citizens under 18 years old, orphaned and without support;

c) Cases of replacing new Identity Cards due to changes in administrative boundaries as prescribed by the State.

Article 2. Level of fee collection

Citizens permanently residing in mountainous communes and towns; border communes; island districts shall pay half the fee for new Identity Cards as prescribed herein.

Article 3. Organization of collection, payment, management and use of fees

Fees for new Identity Cards are revenue items belonging to the state budget, managed and used as follows:

1. The agency collecting the fees is the agency issuing new Identity Cards, which retains 30% of the collected fees for expenses related to the collection of fees according to regulations. The amount retained by the fee collection agency is 100% and is allocated as follows:

a) The fee collection agency retains 85% for the work of issuing, managing and collecting fees for new Identity Cards.

b) The Administrative Police Department under the General Administration of Public Order and Safety retains 15% for the operation and maintenance of the new Identity Card data center system.

The Administrative Police Department and district police departments under provincial and centrally-administered city police departments calculate monthly or quarterly the amount retained and the transfer ratio as prescribed in this Circular, issue a mandate payment from the temporary account holding the fees to transfer funds to the beneficiary unit. The State Treasury transfers the funds to the account of the Administrative Police Department under the General Administration of Public Order and Safety based on the mandate payment.

2. The remaining 70% of the fees collected by the fee collection agency shall be deposited into the state budget according to current regulations. The management and use of these funds to implement the "production, issuance and management of Identity Cards" project shall be carried out in accordance with the guidance of the Ministry of Finance.

Article 4. Effectiveness and Transitional Provisions

1. This Circular takes effect from November 5, 2012.

2. In places where conditions for issuing new Identity Cards have not been met, the current system of collection, payment and management and use of fees for Identity Cards shall continue to be implemented.

3. Other matters related to the collection, payment, management, use and public disclosure of fee collection systems not specified in this Circular shall be implemented in accordance with Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and charges, Circular No. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002, and Circular No. 28/2011/TT-BTC dated February 28, 2011 of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration, Decree No. 85/2007/NĐ-CP dated May 25, 2007, and Decree No. 106/2010/NĐ-CP dated October 28, 2010 of the Government.

4. Organizations and individuals subject to fee payment and relevant agencies are responsible for implementing this Circular.

5. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for review and supplementary guidance./.