Circular No. 28/TC-TCT guiding the collection, payment, and management of fees for issuing work permits to foreigners working at enterprises and organizations in Vietnam.

CIRCULAR

GUIDELINES ON THE COLLECTION, PAYMENT, AND MANAGEMENT OF FEES FOR ISSUING WORK PERMITS TO FOREIGNERS WORKING IN ENTERPRISES AND ORGANIZATIONS IN VIETNAM permit for

foreigners to work at enterprises and organizations in Vietnam

Pursuant to Article 15 of Decree No. 58/CP dated October 3, 1996 of the Government on the issuance of work permits for foreigners working in enterprises and organizations in Vietnam;

WHEREAS Decision No. 276/CT dated July 28, 1992 of the Chairman of the Council of Ministers (now the Prime Minister) on the unified management of various fees and charges;

The Ministry of Finance hereby issues guidelines on the collection, payment, and management of fees for issuing work permits to foreigners permitted to work in enterprises and organizations operating within the territory of Vietnam as follows:

I. OBJECTS OF PAYMENT

Foreigners and overseas Vietnamese (collectively referred to as foreigners) who are granted work permits by Vietnamese state management agencies to work in enterprises and organizations operating within the territory of Vietnam must pay the fees stipulated herein.

II. AMOUNTS AND PROCEDURES FOR COLLECTION AND PAYMENT

1) Amounts:

- The fee for each work permit is 200,000 VND (two hundred thousand dong);

- The fee for extending each work permit is 100,000 VND (one hundred thousand dong);

2) Procedures for Collection and Payment:

- Individuals receiving work permits or extensions thereof must pay the fees immediately upon receipt of the permit or confirmation of extension. When collecting the fees, the collecting agency shall issue a receipt for the payment issued by the Ministry of Finance (General Department of Taxation) to the payer.

- Fees for work permits shall be paid in Vietnamese Dong.

III. MANAGEMENT AND USE OF FEES

1. State management agencies responsible for labor as stipulated in Decree No. 58/CP dated October 3, 1996 of the Government, which are responsible for issuing work permits for foreigners working in enterprises and organizations in Vietnam, shall be responsible for:

- Organizing the collection, payment, and management of fees for issuing work permits to foreigners working in enterprises and organizations in Vietnam.

- Implementing the opening of accounting books and documents to track separately the amounts collected, paid, and used from the fees according to the current state accounting and statistical regulations.

- At the end of the year, they must settle accounts for the amounts collected and paid simultaneously with the settlement of the use of the fee receipts with the tax authority and must submit a report on the settlement to the directly managing tax authority within 45 days from the end of the fiscal year.

2) The daily amount of fees collected for issuing work permits to foreigners must be deposited into a temporary account of the collecting agency at the state treasury where the agency's headquarters is located and managed as follows:

a) Monthly, the fee collecting agency shall declare to the directly managing tax authority the total amount of fees collected during the period. The tax authority will inspect and issue a notice requiring the collecting agency to deposit 75% of the collected fees into the state budget within the specified time frame and according to the designated chapter, type, clause, group, sub-group, item, sub-item, and budget category. Based on the tax authority's notice, the collecting agency will deposit the funds into the state budget (the agency under the Ministry of Labor, Invalids, and Social Affairs deposits into the central budget, while the agency under the Provincial Department of Labor, Invalids, and Social Affairs deposits into the local budget).

b) The direct fee collecting agency may temporarily retain 25% of the total amount of fees collected during the period to supplement expenses for organizing the collection of fees as follows:

- Printing (or purchasing) application forms, declaration sheets, related files, and work permits;

- Paying remuneration to staff specifically responsible for issuing work permits and collecting fees who work outside regular government hours (if applicable) according to the state regulations.

The payment of remuneration to staff working overtime and hiring additional labor outside the regular staff must be based on outsourcing employment contracts, overtime attendance records, or outsourced labor attendance records, salary and remuneration payment lists, and other relevant documents signed by the workers, accompanied by valid and reasonable supporting documents as prescribed by the state.

The entire amount retained temporarily (25%) as mentioned above must be used for its intended purpose, settled together with the unit's annual budget at the end of the year, and any remaining balance must be deposited into the state budget.

IV. IMPLEMENTATION

1) The tax authority where the fee collecting agency is headquartered is responsible for issuing receipts for the payment of fees to the collecting agency; monitoring and urging the collecting agencies to comply with the fee collection and payment regulations; managing and using the receipts; implementing accounting books and documents according to the prescribed regulations.

2) This Circular takes effect 15 days after the date of signature. All previous regulations regarding fees for issuing work permits to foreigners working in enterprises and organizations operating within the territory of Vietnam are abolished.

During implementation, if there are any difficulties, they should be promptly reported to the Ministry of Finance and the Ministry of Labor, Invalids, and Social Affairs for research and resolution.