Circular No. 219/2016/TT-BTC stipulates the levels of fees and charges, the collection, payment, management, and use of such fees and charges in the areas of departure, entry, transit, and residence in Vietnam.

 CIRCULAR

 Regulations on the level of collection, collection regime, submission, management, and use of fees for reviewing and approving fire prevention and firefighting design fees and charges in the field of departure, entry, transit, and residence in Vietnam

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Pursuant to the Law on Fees and Registration Fees dated November 25, 2015;

Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

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

The Minister of Finance issues this Circular to stipulate the levels of collection, the system of collection, payment, management, and utilization of fees and charges in the field of departure, entry, transit, and residence in Vietnam, as follows:

Article 1. Scope of Regulation and Applicability

Article 1. This Circular stipulates the levels of collection, collection system, payment, management, and use of fees and charges in the field of departure, entry, transit, and residence in Vietnam.

2. This Circular applies to individuals paying fees and charges, organizations collecting fees and charges in the field of departure, entry, transit, and residence in Vietnam, and other organizations and individuals related to the collection, payment, management, and utilization of fees and charges in the field of departure, entry, transit, and residence in Vietnam.

Article 2. Fee and Charge Payers

1. Vietnamese citizens when processing procedures to request competent authorities in Vietnam to issue documents related to passports, travel documents, and departure must pay the prescribed charges according to this Circular.

2. Foreign nationals when processing procedures to request competent authorities in Vietnam to issue visas or documents on residence, departure, and entry must pay the prescribed fees according to this Circular.

Article 3. Organizations collecting fees and charges

The Department of Exit and Entry Administration, the Department of Border Gate Security (Ministry of Public Security); Police, Border Guard Command of provinces and centrally governed cities; Consular Department, Ho Chi Minh City Department of Foreign Affairs (Ministry of Foreign Affairs) are organizations collecting fees and charges as prescribed in this Circular.

Article 4. Rates of Fees and Charges

1. The level of fees and charges in the field of exit, entry, transit, and residence in Vietnam is specified in the Fee and Charge Collection Table attached to this Circular.

2. Fees for issuing visas and other documents related to departure and entry for foreign nationals shall be collected in Vietnamese Dong, US Dollar (USD). For the prescribed rates in USD, they can be collected in USD or in Vietnamese Dong based on the conversion from USD to Vietnamese Dong using the buying rate of the head office of VietinBank at the time of payment or at the end of the working day immediately preceding holidays or non-working days.

Article 5. Subjects exempted from fees

1. Invited guests (including spouses or children) of the Party, State, Government, National Assembly or leaders of the Party, State, Government, National Assembly invited in their personal capacity.

2. Staff and employees of diplomatic missions, consular offices of foreign countries, and representative offices of international organizations in Vietnam and members of their families (spouses and children under 18 years old), regardless of the type of passport, who are not Vietnamese citizens and do not reside permanently in Vietnam are exempted from paying fees on a reciprocal basis.

3. Cases of exemption according to international treaties that Vietnam has signed or acceded to or according to the principle of reciprocity.

4. Foreign nationals entering Vietnam to perform relief or humanitarian assistance work for Vietnamese organizations and individuals.

In the cases of exemptions mentioned above, the fee-collecting organization must stamp "Exempted from Payment" (GRATIS) on the issued documents.

Article 6. Declaration, Payment, Refund of Fees and Charges

Fees for approval determination

2. Fee-collecting organizations shall declare and pay the amount of fees and charges collected monthly, and settle accounts annually according to the guidance provided in Clause 3, Article 19, and Clause 2, Article 26 of Circular No. 156/2013/TT-BTC dated November 6, 2013, issued by the Minister of Finance to guide the implementation of certain provisions of the Law on Tax Administration; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration, and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government.

3. In cases where the payer of fees and charges has paid the fees and charges but does not meet the conditions to obtain the relevant documents (passports, travel documents, exit permits, AB stamps, visas, and other documents related to departure and entry for foreign nationals), the fee-collecting authority shall refund the paid fees and charges when there is a notice that the conditions for obtaining the relevant documents are not met, using the funds from the collected fees and charges. The fees and charges will not be refunded if the payer refuses to accept the result of the file processing.

Article 7. Management of Fees and Stamp Duties

1. Fee-collecting organizations such as the Department of Exit and Entry Administration, the Department of Border Gate Security (Ministry of Public Security); Police, Border Guard Command of provinces and centrally governed cities are entitled to retain 30% of the collected fees to cover expenses for activities as stipulated in Article 5 of Decree No. 120/2016/NĐ-CP. The remaining 70% of the collected fees shall be deposited into the state budget according to the chapters and sub-items of the current state budget classification.

2. For organizations collecting fees being the Consular Department, Ho Chi Minh City Department of Foreign Affairs:

a) Fee-collecting organizations shall deposit the entire amount of collected fees into the state budget. The costs for implementing tasks and collecting fees shall be covered by the state budget allocated in the organizational budget according to the state budget expenditure regulations and standards.

b) In cases where the fee-collecting organization is a state agency allocated operational costs from the collected fees according to Clause 1, Article 4 of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government, it may retain 30% of the collected fees to cover expenses for activities as stipulated in Article 5 of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government. The remaining 70% of the collected fees shall be deposited into the state budget according to the chapters and sub-items of the current state budget classification.

3. Organizations collecting charges shall deposit 100% of the collected charges into the state budget according to the chapters and sub-items of the current state budget classification. The costs for implementing tasks and collecting charges shall be covered by the state budget allocated in the organizational budget according to the state budget expenditure regulations and standards.

Article 8. Implementation organization

1. This Circular takes effect from January 1, 2017, and replaces Circular No. 157/2015/TT-BTC dated October 8, 2015, issued by the Minister of Finance, stipulating the system of collection, payment, management, and utilization of charges for issuing passports, visas, and documents on entry, departure, transit, and residence in Vietnam.

2. Other contents related to the collection, payment, management, utilization, receipt, publicizing the system of fees and charges not mentioned in this Circular shall be implemented according to the Law on Fees and Charges, Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government; Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance; Circulars of the Minister of Finance on printing, issuing, managing, and utilizing various types of receipts for fees and charges under the state budget, and any amendments, supplements, or replacements thereof (if any).

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