Circular No. 25/2021/TT-BTC stipulates the level of collection, collection system, payment, management, and use of fees and charges in the field of exit, entry, transit, and residence in Vietnam.

CIRCULAR

REGULATIONS ON THE LEVEL OF COLLECTION, SYSTEM OF COLLECTION, PAYMENT, MANAGEMENT AND USE OF FEES AND CHARGES IN THE FIELD OF EXIT, ENTRY, TRANSIT, AND RESIDENCE IN VIETNAM

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

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

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to the Law on Entry, Exit, Transit, and Residence of Foreigners in Vietnam dated June 16, 2014 and the Law Amending and Supplementing Certain Provisions of the Law on Entry, Exit, Transit, and Residence of Foreigners in Vietnam dated November 25, 2019;

Pursuant to the Law on Exit and Entry of Vietnamese Citizens dated November 22, 2019;

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. 117/2017/NĐ-CP dated October 19, 2017 of the Government on management and use of state budget for certain foreign affairs activities;

Pursuant to Decree No. 126/2016 dated October 19, 2020, issued by the Government, detailing the implementation of certain provisions of the Law on Tax Administration;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

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

The Minister of Finance issues this Circular stipulating 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.

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 entities paying fees and charges; organizations collecting fees and charges and other organizations and individuals related to the collection, payment, management and use of fees and charges in the field of exit, entry, transit, and residence in Vietnam.

Article 2. Fee and Charge Payers

Clause 1. Vietnamese citizens when applying to competent authorities in Vietnam for issuance of relevant documents related to passports, travel documents, AB stamps must pay the prescribed fee according to this Circular.

2. Foreign nationals when applying to competent authorities in Vietnam for issuance of visas or other documents with validity for exit, entry, and residence must pay fees as prescribed in this Circular.

Article 3. Organizations collecting fees and charges

The Department of Exit and Entry Management (Ministry of Public Security); provincial and municipal public security organs, border guard corps headquarters; Consular Affairs Bureau, Ho Chi Minh City Department of Foreign Affairs (Ministry of Foreign Affairs); district-level public security organs; police stations (with authority to issue exit and entry documents) 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.

Article 5. Cases Exempt from Fees and Stamp Duties

1. Cases Exempt from Fees

a) 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.

b) Staff members and employees of diplomatic missions, consular offices of foreign countries, and international organization representative offices in Vietnam, and their family members (spouse or husband and children under 18 years old), regardless of passport type, who are not Vietnamese citizens and do not have permanent residence in Vietnam, are exempt from fees on a reciprocal basis.

c) Cases of exemption according to international treaties to which Vietnam is a party or based on the principle of reciprocity.

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

d) Exemption of fees for issuing visas and temporary residence permits for foreigners in Vietnam who violate laws but are unable to pay due to lack of financial means and whose home country's representative office does not bear the cost or has no representative office in Vietnam.

Determination of foreigners in Vietnam who violate laws and are eligible for fee exemption in this case shall be decided by the fee collection organization on a case-by-case basis and shall be responsible in accordance with the law.

2. Exemption of passport issuance fees for: Vietnamese citizens abroad with a formal expulsion decision from the competent authority of the host country but without a passport; Vietnamese citizens abroad required to return to Vietnam under international treaties or agreements on repatriation but without a passport, and cases for humanitarian reasons.

3. In cases of fee and charge exemptions stipulated in Clause 1 and Clause 2 of this Article, the fee and charge collection organization must stamp "Exempted from Fee Payment," "Exempted from Charge Payment" (GRATIS) on issued documents.

Article 6. Declaration, Payment of Fees and Stamp Duties; Refund of Stamp Duties

1. By the fifth day of each week, the fee and charge collection organization must deposit the collected fees and charges of the previous week into the account for fees and charges awaiting submission to the state treasury.

2. The fee and charge collection organization shall declare and submit the collected fees and charges monthly and settle accounts annually in accordance with the Law on Tax Administration and Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration and implementing guidelines.

3. If the charge payer has paid the charge but does not meet the conditions for issuance of passports, travel documents, AB stamps, the charge collection organization will refund the amount of charge collected when notifying the result to the payer; if the payer refuses to accept the processing result, the charge collection organization will not refund the amount of charge collected. If the fee payer has paid the fee but does not meet the conditions for issuance of visas and other documents with validity for exit, entry, and residence for foreigners or refuses to accept the processing result, the fee collection organization will not refund the amount of fee collected.

Article 7. Management of Fees and Stamp Duties

1. The fee collection organization is the Department of Exit and Entry Management; provincial and municipal public security organs, border guard corps headquarters; district-level public security organs; police stations:

a) The fee collection organization is entitled to retain 20% of the collected fees to cover expenses for expenditures as prescribed in Article 5 of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding implementation of certain provisions of the Law on Fees and Charges. Among these, other expenses related to performing tasks, services, and collecting fees include support expenses for the following items:

- Travel expenses, accommodation, hiring interpreters, guarding detained foreigners; medical examination and treatment costs when foreigners fall ill; escorting foreigners residing illegally or violating laws back to their home countries. Retained fees can only be used to support these expenditure items when the home country's representative office does not bear the cost or there is no representative office of the home country in Vietnam.

In the event of a disease outbreak announcement by the competent state authority, the fee collection organization may decide on the aforementioned expenditure items and direct costs for epidemic prevention and control work in handling cases of foreigners violating laws.

- Conduct training, education, and capacity building to enhance the knowledge and skills of officers and soldiers involved in border control management.

- Application of advanced science and technology to serve exit and entry management work.

- Expenses for negotiations and cooperation with foreign partners serving the issuance of visas and related documents for foreigners' entry and exit to Vietnam.

- Supplement income and improve living standards for officers and soldiers involved in border control management in accordance with the provisions of the law (if applicable).

b) Pay eighty percent of the collected fee revenue into the state budget according to the chapters and sub-items of the current State Budget Manual.

2. The fee collection organization is the Consular Department, Ho Chi Minh City Department of Foreign Affairs:

a) Organize the collection of fees and pay the entire amount of collected fees into the state budget, except in cases stipulated in point b of this clause. The cost of implementing the work, services, and collecting fees shall be covered by the state budget allocated in the organization's budget estimate according to the state budget expenditure system and norms.

b) In cases where the fee collection organization is a state agency that is allocated operational costs from fee revenues pursuant to Article 4 of Decree No. 120/2016/NĐ-CP, twenty percent of the collected fee revenue may be retained to cover costs for expenditures as prescribed in Article 5 of Decree No. 120/2016/NĐ-CP and Article 4 of Circular No. 07/2020/TT-BTC dated February 3, 2020 issued by the Minister of Finance on financial management and asset regulations for Vietnamese agencies abroad; eighty percent of the collected fee revenue shall be paid into the state budget according to the chapters and sub-items of the current State Budget Manual.

3. Organizations collecting service fees shall pay one hundred percent of the collected service fee revenue into the state budget according to the chapters and sub-items of the current State Budget Manual. The cost of implementing the work and collecting service fees shall be covered by the state budget allocated in the organization's budget estimate according to the state budget expenditure system and norms.

Article 8. Implementation organization

1. This Circular takes effect from May 22, 2021. This Circular replaces Circular No. 219/2016/TT-BTC dated November 10, 2016 issued by the Minister of Finance on the rates, collection, payment, management, and use of fees and service charges in the areas of departure, entry, transit, and residence in Vietnam, and Circular No. 41/2020/TT-BTC dated May 18, 2020 issued by the Minister of Finance amending and supplementing certain articles of Circular No. 219/2016/TT-BTC.

2. Other contents related to the collection, payment, management, use, receipt vouchers, and publicizing the fee and service charge collection system not mentioned in this Circular shall be implemented in accordance with the Law on Fees and Service Charges, Decree No. 120/2016/NĐ-CP, the Law on Tax Administration, Decree No. 126/2020/NĐ-CP, and Circular No. 303/2016/TT-BTC dated November 15, 2016 issued by the Minister of Finance guiding the printing, issuance, management, and use of various types of receipts for fees and service charges under the state budget.

3. During implementation, if the relevant documents referred to in this Circular are amended, supplemented, or replaced, they shall be implemented according to the newly amended, supplemented, or replaced documents.

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