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 No. 189/2012/TT-BTC amends the level of visa fee collection and stipulates the accounting treatment of consular fee and charge revenue at Vietnamese diplomatic missions and consular posts abroad. The visa fee level is adjusted to increase from 45 USD to 135 USD depending on the type and duration of the visa.

Document No.189/2012/TT-BTC
Document typeCircular
Issuing authorityMinistry of Finance
Signed byVũ Thị Mai — Thứ trưởng
Updated25/06/2026
SectorUnclassified
FieldTax AdministrationFees and Charges
Issued date09/11/2012
Effective date01/01/2013
Expiry date03/02/2014
StatusExpired
✦ Smart summary

Circular No. 189/2012/TT-BTC amends the level of visa fee collection and stipulates the accounting treatment of consular fee and charge revenue at Vietnamese diplomatic missions and consular posts abroad. The visa fee level is adjusted to increase from 45 USD to 135 USD depending on the type and duration of the visa.

Scope of application

Vietnamese diplomatic missions and consular posts abroad; organizations and individuals subject to consular fees and charges.

Key points

  • Vietnamese diplomatic missions and consular posts abroad → collect various types of visa fees ranging from 45 USD to 135 USD depending on the type and duration of the visa.
  • Organizations and individuals subject to consular fees and charges → must pay 70% of the actual consular fees and charges collected into the Temporary Holding Fund of the state budget at Vietnamese diplomatic missions and consular posts abroad.
  • Organizations and individuals subject to consular fees and charges → may not collect fees and charges exceeding the prescribed levels.
  • Vietnamese diplomatic missions and consular posts abroad → must account for and record consular fees and charges according to regulations.
  • Organizations and individuals subject to consular fees and charges → may not implement other contents related to consular fees and charges not mentioned in this Circular.

🌐 Social impact of this document

  • Vietnamese citizens going abroad will have to pay additional visa fees depending on the duration of the visa, ranging from 45 USD to 135 USD.
  • Vietnamese diplomatic missions and consular posts abroad will have more stable financial resources for investment in infrastructure through the management and use of 70% of the consular fees and charges collected.

❓ Frequently asked questions

What is the level of visa fees for various types?

The level of visa fees for various types ranges from 45 USD to 135 USD depending on the type and duration of the visa.

What must organizations and individuals paying consular fees and charges do?

Organizations and individuals subject to consular fees and charges must pay 70% of the actual consular fees and charges collected into the Temporary Holding Fund of the state budget at Vietnamese diplomatic missions and consular posts abroad.

Can Vietnamese diplomatic missions and consular posts abroad collect fees exceeding the prescribed levels?

No, organizations and individuals subject to consular fees and charges may not collect fees and charges exceeding the prescribed levels.

When does this Circular take effect?

This Circular takes effect from January 1, 2013.

How will other contents related to consular fees and charges not mentioned in this Circular be implemented?

Other contents related to consular fees and charges not mentioned in this Circular shall continue to be implemented in accordance with Circular No. 236/2009/TT-BTC.

Full text

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.

______________________________

 

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:

Serial number

Name of Fee

Unit of Measurement

Rate of Collection

III

Various types of visas

 

 

1

Type with single entry validity

Pieces

45 USD

2

Type with multiple entry validity

 

 

 

a/ Type with validity not exceeding one month

Pieces

65 USD

 

b/ Type with validity not exceeding six months

Pieces

95 USD

 

c/ Type with validity from six months to one year

Pieces

135 USD

3

Transferring valid visa from old passport to new passport

Pieces

15 USD

4

Visa conversion

 

 

a)

From single entry to multiple entries within the original visa validity period

 

 

 

- With validity under six months

Pieces

25 USD

 

- With validity from six months or more

Pieces

75 USD

b)

From single entry to multiple entries beyond the original visa validity period

 

 

 

- With validity under six months

Pieces

50 USD

 

- With validity from six months or more

Pieces

100 USD

5

Amendment and supplementation of other contents recorded in the visa

Pieces

10 USD

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./.

Original document (PDF)

Open PDF in a new tab ↗

Relations map

189/2012/TT-BTC
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.
Expired

Click a document to open. A red border = a relation that changes validity.