Circular No. 200/2013/TT-BTC amending and supplementing Circular No. 236/2009/TT-BTC dated December 15, 2009 of the Ministry of Finance guiding the 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 system of collection, payment, management, and use of consular fees and charges applicable at diplomatic missions and consular offices of Vietnam abroadThe Circular amends and supplements Circular No. 236/2009/TT-BTC dated December 15, 2009 of the Ministry of Finance guiding the system of collection, payment, management, and use of consular fees and charges applicable at diplomatic missions and consular offices of Vietnam abroadThe Circular amends and supplements Circular No. 236/2009/TT-BTC dated December 15, 2009 of the Ministry of Finance guiding the system of collection, payment, management, and use of consular fees and charges applicable at diplomatic missions and consular offices 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 the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH10 dated August 28, 2001;

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 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;

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

The Minister of Finance hereby promulgates this Circular amending and supplementing Circular No. 236/2009/TT-BTC dated December 15, 2009 of the Ministry of Finance guiding the system of collection, payment, management, and use of consular fees and charges applicable at diplomatic missions and consular offices of Vietnam abroad as follows:

Article 1. Collection Rates

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:

a) The head of the Vietnamese mission abroad shall be responsible for examining and deciding to select reputable banks to open accounts for Vietnamese missions abroad to serve their activities, ensuring the safety of deposits in the Temporary Holding Fund of the State Budget at Vietnamese missions abroad.

b) The Ministry of Foreign Affairs shall direct Vietnamese missions abroad to organize accounting for consular fee and charge revenues; when such revenues occur, 70% (seventy percent) of the consular fee and charge revenues shall be deposited into the Temporary Holding Fund of the State Budget at Vietnamese missions abroad.

c) Based on the annual budget expenditure plan allocated by the competent authority for the block of Vietnamese missions abroad; the Ministry of Foreign Affairs may use the Temporary Holding Fund of the State Budget at Vietnamese missions abroad to ensure regular operating funds, with a maximum not exceeding the budget expenditure plan allocated and investment construction funds for Vietnamese missions abroad after recording the budget revenue and expenditure.

d) Regularly at the beginning of the next quarter (for the fourth quarter's occurrence, the procedure for recording budget revenue and expenditure will be carried out in the first month of the following year during the adjustment period), Vietnamese missions abroad shall be responsible for depositing the consular fees and charges (70%) and the actual interest income generated from bank deposits into the Temporary Holding Fund of the State Budget. The actual funds withdrawn from the Temporary Holding Fund of the State Budget for expenditures, the State Treasury shall record budget revenue and expenditure corresponding to the needs of the next quarter's expenditures of Vietnamese missions abroad.

e) In case the balance of the Temporary Holding Fund of the State Budget at Vietnamese missions abroad is lower than the expenditure needs, the Ministry of Foreign Affairs shall transfer funds (the difference) to Vietnamese missions abroad to ensure expenditure funds.

g) In case the balance of the Temporary Holding Fund of the State Budget at Vietnamese missions abroad exceeds the budget allocation for Vietnamese missions abroad, then:

- For areas where it is difficult to convert to strong foreign currencies and high transfer fees, Vietnamese missions abroad are allowed to retain the surplus balance of the Temporary Holding Fund of the State Budget to ensure operational funds for future periods.

Based on the actual situation of the areas, the Ministry of Foreign Affairs shall specify a list of Vietnamese missions abroad that have difficulties converting to strong foreign currencies and high transfer fees, and notify these missions abroad to implement and the State Treasury to monitor. Annually, the Ministry of Foreign Affairs shall be responsible for reviewing and amending the list as necessary to fit the actual situation.

- For areas where it is easy to convert foreign currencies, after December 31 of the implementation year and before January 31 of the following year (annual budget adjustment period), the block of Vietnamese missions abroad shall transfer the remaining funds in the Temporary Holding Fund of the State Budget that are not needed for use to the Central Foreign Currency Fund of the State Budget opened at the State Treasury for accounting purposes to record revenue into the State Budget.

Article 2. Implementation

1. This Circular takes effect from February 3, 2014. It replaces Circular No. 189/2012/TT-BTC dated November 9, 2012 amending and supplementing Circular No. 236/2009/TT-BTC dated December 15, 2009 of the Ministry of Finance guiding the system of collection, payment, management, and use of consular fees and charges applicable at diplomatic missions and consular offices of Vietnam abroad.

2. Other contents related to consular fees and charges applicable at diplomatic missions and consular offices of Vietnam abroad not mentioned in this Circular 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 system of collection, payment, management, and use of consular fees and charges applicable at diplomatic missions and consular offices of Vietnam.

3. Organizations and individuals subject to payment of consular fees and charges and relevant agencies shall be 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 review and guidance./.