Circular No. 168/2010/TT-BTC on the regime for collecting, remitting, and managing the use of fees for issuing certificates confirming no criminal record for workers going to work abroad for a limited period.

CIRCULAR

Regulations on the collection, submission, and management and use of fees for issuing certificates

 of no criminal record for workers going to work

 for a limited time abroad

_____________

Pursuant to the Ordinance on Fees and Charges;

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

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;

After receiving the opinion of the Ministry of Public Security in Circular No. 2564/BCA-TCVI dated September 22, 2010, the Ministry of Finance stipulates the regulations on the collection, submission, and management and use of fees for issuing certificates of no criminal record for workers going to work for a limited time abroad as follows:

Article 1. Object and rate of collection

1. Vietnamese citizens who have the need to go to work for a limited time abroad and are required by competent state authorities to obtain a certificate of no criminal record according to the law must pay the fee for issuing a certificate of no criminal record for workers going to work for a limited time abroad (hereinafter referred to as the fee for issuing a certificate of no criminal record) in accordance with this Circular.

2. The rate of the fee for issuing a certificate of no criminal record is VND 50,000 (fifty thousand dong) per person per issuance.

3. The fee for issuing a certificate of no criminal record shall be collected in Vietnamese Dong.

Article 2. Organization of collection, submission, and management and use

1. The fee for issuing a certificate of no criminal record is a revenue item belonging to the state budget.

2. The agency collecting the fee for issuing a certificate of no criminal record has the responsibility:

a) To organize the collection and submission of the fee for issuing a certificate of no criminal record in accordance with the provisions of this Circular. Display or publicly announce the rate of the fee for issuing a certificate of no criminal record at the location where the fee is collected. When collecting the fee, a receipt must be issued to the payer in accordance with the current regulations of the Ministry of Finance on the issuance, management, and use of tax stamps.

b) Open a "temporary holding account for fees" at the State Treasury where the collecting agency is located to monitor and manage the fees. Transfer the collected fees to the temporary holding account for fees at least once every ten days or daily in accordance with the current regulations.

c) Maintain accounting records to monitor and reflect the collection, submission, and management and use of the fee for issuing a certificate of no criminal record in accordance with the current regulations for administrative units.

d) Register, declare, collect, and submit the fee for issuing a certificate of no criminal record to the directly managing tax authority 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.

e) Implement financial transparency in accordance with the law.

3. The agency collecting the fee may retain 80% (eighty percent) of the total amount of the fee for issuing a certificate of no criminal record actually collected to cover expenses related to the collection of the fee as follows:

- Expenses for purchasing (or printing) various forms, books, copies of files, and other necessary direct expenses for the collection of the fee;

- Expenses for overtime bonuses for work related to the collection of the fee;

- Expenses for travel allowances for staff traveling to localities to verify information for the issuance of certificates of no criminal record for workers going to work for a limited time abroad. The standard for these expenses is implemented in accordance with the current regulations of the law on travel allowances.

- Expenses for rewards and welfare for staff directly involved in the collection of the fee from public security agencies engaged in the verification of judicial records of citizens, based on the principle that the maximum annual reward for one person should not exceed three months' salary if the current year's collection exceeds the previous year, and two months' salary if it is lower than or equal to the previous year.

All funds retained under the above provisions must be used for their intended purpose, supported by legal documentation, and settled annually in full in accordance with the regulations; any unspent funds in the year may be carried forward to the next year for continued expenditure in accordance with the regulations.

4. The total amount of the fee actually collected, after deducting the amount retained for covering the costs of collecting the fee at the percentage specified in Clause 3 of this Article (80%), the remaining amount (20%) must be directly submitted to the state budget in accordance with the current state budget classification.

5. Annually, the agency collecting the fee for issuing a certificate of no criminal record must prepare a budget and settle the income and expenditure of the fee and submit it to the higher-level management agency, the finance agency, the tax agency at the same level, and the State Treasury where transactions take place. The settlement of the fee for issuing a certificate of no criminal record will be conducted concurrently with the settlement of the state budget.

Article 3. Implementation

1. This Circular takes effect from December 12, 2010. This Circular replaces Circular No. 99/2005/TT-BTC dated November 14, 2005 of the Ministry of Finance regulating the collection, submission, and management and use of fees for issuing certificates of no criminal record for workers going to work for a limited time abroad.

2. Any other matters related to the collection, submission, management, and use of fees for issuing certificates of no criminal record for workers going to work for a limited time abroad not covered by this Circular shall be implemented in accordance with Circular No. 63/2002/TT-BTC dated July 24, 2002, and Circular No. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing 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. 60/2007/TT-BTC dated June 14, 2007, and Circular No. 157/2009/TT-BTC dated August 6, 2009 amending and supplementing Circular No. 60/2007/TT-BTC dated June 14, 2007 of the Ministry of Finance guiding the implementation of some articles of the Law on Tax Administration and guiding the implementation of Decree No. 85/2007/NĐ-CP dated May 25, 2007 of the Government detailing the implementation of some articles of the Law on Tax Administration.

3. Organizations and individuals subject to payment of the fee and relevant agencies are responsible for implementing this Circular. In the process of implementation, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for review and guidance./.