Circular No. 259/2016/TT-BTC stipulates the level of collection, collection system, payment, management, and use of fees for verifying documents and materials, and stamp duty for issuing licenses to operate the recruitment of workers to work abroad for a fixed term.

CIRCULAR

Regulations on the level of collection, system of collection, payment, management and use of fees for verifying documents and materials, and service charges for issuing permits for the operation of sending Vietnamese workers to work abroad for a limited period

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 regulate the level of collection, system of collection, payment, management and use of fees for verifying documents and materials, and service charges for issuing permits for the operation of sending Vietnamese workers to work abroad for a limited period.

Article 1. Scope of Regulation and Applicability

Article 1. This Circular regulates the level of collection, system of collection, payment, management and use of fees for verifying documents and materials, and service charges for issuing permits for the operation of sending Vietnamese workers to work abroad for a limited period.

Article 2. This Circular applies to entities paying, organizations collecting fees for verifying documents and materials, and service charges for issuing permits for the operation of sending Vietnamese workers to work abroad under contracts, and other organizations and individuals related to the collection, payment, management and use of fees for verifying documents and materials, and service charges for issuing permits for the operation of sending Vietnamese workers to work abroad for a limited period.

Article 2. Fee and Charge Payers

Article 3. When enterprises, organizations, or individuals request state agencies with authority to verify documents and materials related to Vietnamese workers working abroad, they must pay the fee as prescribed in this Circular.

Article 4. Enterprises and organizations that are issued, renewed, or reissued permits for operating the sending of Vietnamese workers to work abroad under contracts must pay the service charge as prescribed in this Circular.

Article 3. Organizations collecting fees and charges

The Overseas Labor Management Department (Ministry of Labor, Invalids and Social Affairs) and Vietnamese representative offices abroad shall collect the fees and service charges prescribed in this Circular.

Article 4. Rates of Fees and Charges

The levels of fees and charges are stipulated as follows:

Per File

Article 5. Subjects Exempted from Paying Fees

Article 6. Declaration, Payment of Fees and Charges

Ethnic minority people residing long-term in communes with particularly difficult socio-economic conditions, households classified as poor or near-poor are exempted from paying fees for verifying documents and materials at the request of domestic individuals going to work abroad.

Article 6. For organizations collecting fees being Vietnamese representative offices abroad:

a) By the fifth day of each month, the organization collecting fees must deposit 70% of the fees collected in the previous month into the Temporary Holding Fund of the State Budget at the Vietnamese representative office abroad;

b) The organization collecting fees will convert the local currency to US dollars (USD) based on the selling rate published by the bank where the account is opened, and deposit it into the Temporary Holding Fund of the State Budget at the Vietnamese representative office abroad.

Article 7. For organizations collecting fees and service charges being the Overseas Labor Management Department:

a) By the fifth day of each month, the organization collecting fees must transfer the fees collected in the previous month into the account for pending payment to the State Budget at the National Treasury;

Article 7. Management of Fees and Stamp Duties

Ethnic minority people residing long-term in communes with particularly difficult socio-economic conditions, households classified as poor or near-poor are exempted from paying fees for verifying documents and materials at the request of domestic individuals going to work abroad.

b) The organization collecting fees and service charges must declare and pay the fees and service charges collected monthly, settle 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.

a) By the twentieth day of each month, the organization collecting fees must transfer 30% of the fees collected in the previous month into the account at the National Treasury of the Overseas Labor Management Department. The cost of implementing tasks and collecting fees is covered by the state budget within the organization's approved budget according to the state budget expenditure regulations and standards;

b) Managing the funds deposited into the Temporary Holding Fund of the State Budget at the Vietnamese representative office abroad shall be carried out in accordance with the Ministry of Finance's regulations on managing and using the Temporary Holding Fund of the State Budget at the Vietnamese representative office abroad.

Article 8. For organizations collecting fees being the Overseas Labor Management Department:

a) The organization collecting fees must submit all collected fees and fees transferred back from Vietnamese representative offices abroad to the state budget, except as provided in point b of Clause 2 of this Article. The cost of implementing tasks and collecting fees is covered by the state budget within the organization's approved budget according to the state budget expenditure regulations and standards;

b) If the organization collecting fees is a state agency allocated operational costs from fee revenues according to Clause 1 of Article 4 of Decree No. 120/2016/NĐ-CP dated August 23, 2016, of the Government, it may retain 30% of the collected fees and fees transferred back from Vietnamese representative offices abroad as stipulated in Clause 1 of this Article to cover expenses for the items specified in Article 5 of Decree No. 120/2016/NĐ-CP dated August 23, 2016, of the Government.

Article 8. Implementation organization

c) Organizations collecting service charges must deposit 100% of the collected service charges into the state budget according to the current State Budget Classification. The cost of implementing tasks and collecting service charges is covered by the state budget within the organization's approved budget according to the state budget expenditure regulations and standards.

2. Other contents related to the collection, submission, management, use, receipts for collection, publicizing the fee and charge collection system not mentioned in this Circular shall be implemented in accordance with 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 stipulating the printing, issuance, management, and use of 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.