Circular No. 189/2012/TT-BTC amending and supplementing Circular No. 236/2009/TT-BTC dated December 15, 2009 of the Ministry of Finance guiding the regime of collection, payment, management, and use of consular fees and charges applicable at Vietnamese diplomatic missions and consular posts abroad.

CIRCULAR

Amending and supplementing Circular No. 236/2009/TT-BTC dated December 15, 2009 of the Ministry of Finance guiding the regime for collecting, remitting, managing, and using consular fees and charges applicable at diplomatic missions and consular agencies of Vietnam abroad.

The regime for collecting, remitting, managing, and using consular fees and charges applicable at diplomatic missions and consular agencies of Vietnam abroad.

Diplomatic missions and consular agencies of Vietnam abroad.

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Pursuant to the Law on Diplomatic Missions of the Socialist Republic of Vietnam Abroad No. 33/2009/QH12 dated June 18, 2009;

Pursuant to Decree No. 38/2001/PL-UBTVQH 10 dated August 28, 2001 on Fees and Charges, Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Decree on Fees and Charges, 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.

Pursuant to Decree No. 136/2007/NĐ-CP dated August 17, 2007 of the Government on exit and entry of Vietnamese citizens;

Pursuant to 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;

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

The Minister of Finance issues this Circular amending and supplementing Circular No. 236/2009/TT-BTC dated December 15, 2009 of the Ministry of Finance guiding the regime for collecting, remitting, managing, and using consular fees and charges applicable at diplomatic missions and consular agencies of Vietnam abroad as follows:

Article 1.

1. Amend and supplement Item III Part A Schedule of Collection Rates for Consular Fees and Charges issued together with Circular No. 236/2009/TT-BTC dated December 15, 2009 of the Ministry of Finance as follows:

2. Amend Clause 1 Article 6 of Circular No. 236/2009/TT-BTC dated December 15, 2009 of the Ministry of Finance as follows:

The Ministry of Foreign Affairs directs Vietnamese agencies abroad to organize accounting for consular fee and charge revenue; when such revenue is collected, seventy percent (70%) of the actual consular fee and charge revenue shall be deposited into the Temporary Holding Fund of the state budget at the diplomatic mission or consular agency of Vietnam abroad. Monthly, the funds shall be transferred to the state budget's centralized foreign currency fund opened at the State Treasury.

The management and use of seventy percent of the aforementioned consular fee and charge revenue for investment in building material facilities for Vietnamese agencies abroad shall be carried out in accordance with state regulations.

Article 2.

This Circular takes effect from January 1, 2013.

For other contents related to consular fees and charges applicable at diplomatic missions and consular agencies of Vietnam abroad that are not mentioned in this Circular, they shall continue to be implemented according to the provisions of Circular No. 236/2009/TT-BTC dated December 15, 2009 of the Ministry of Finance guiding the regime for collecting, remitting, managing, and using consular fees and charges applicable at diplomatic missions and consular agencies of Vietnam.

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