Circular No. 36/2004/TT-BTC on the regime for collection, submission, and management and use of legalization and consular certification fees

CIRCULAR

Regarding the regulations on the collection, payment, and management

of the use of legalization and consular certification fees

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Pursuant to the Ordinance on Fees and Charges and Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to Decree No. 189/HĐBT dated June 4, 1992 of the Council of Ministers (now the Government) detailing the implementation of the Ordinance on Consular Affairs;

After receiving comments from the Ministry of Foreign Affairs, the Ministry of Finance promulgates the regulations on the collection, payment, and management of the use of legalization and consular certification fees as follows:

I. OBJECTS OF COLLECTION AND AMOUNT OF FEES

1. Organizations and individuals (domestic or foreign) when obtaining the competent state management agency's performance of legalization and consular certification of documents and materials, providing copies of documents and materials upon request or as prescribed by law must pay the fee (hereinafter referred to as the legalization and consular certification fee) according to the provisions of this Circular.

2. The legalization and consular certification fee shall not be collected in the following cases:

a. Legalization and consular certification of documents and materials directly serving the activities of Party agencies, National Assembly, Government, and Ministries and equivalent agencies;

b. In cases where international treaties to which the Socialist Republic of Vietnam is a party, participant, or has agreed to have different provisions, such provisions shall be implemented accordingly.

c. Exemption from the legalization and consular certification fee for foreign organizations and individuals based on diplomatic relations of reciprocity and other diplomatic cases according to specific decisions of the Ministry of Foreign Affairs.

3. The specific amount of the legalization and consular certification fee is as follows:

a. For the legalization and consular certification of foreign documents for use in Vietnam, collect 160,000 (one hundred sixty thousand) VND per instance.

b. For the legalization and consular certification of Vietnamese documents:

+ According to model number 03/HPH issued together with Circular No. 01/1999/TT-NG dated June 3, 1999 of the Minister of Foreign Affairs prescribing the rules for the legalization of documents and materials, collect 15,000 (fifteen thousand) VND per instance.

+ According to model number 05/HPH issued together with Circular No. 01/1999/TT-NG of the Minister of Foreign Affairs mentioned above, collect 30,000 (thirty thousand) VND per instance.

c. Issuing copies of documents and materials, collect 5,000 (five thousand) VND per instance.

II. ORGANIZATION OF COLLECTION, PAYMENT, AND MANAGEMENT OF USE OF FEES

1. The legalization and consular certification fee is a revenue item under the State budget.

2. The agency collecting the legalization and consular certification fee is responsible for:

a. Organizing the collection and payment of the legalization and consular certification fee in accordance with the provisions of this Circular. Publicly posting or announcing the fee collection rate at the location where the fee is collected. When collecting the fee, issue and provide a receipt to the payer in accordance with the current regulations of the Ministry of Finance on the issuance, management, and use of tax stamps.

b. Opening an account "temporary holding of fees and charges" at the State Treasury where the collecting agency is located to monitor and manage the fee. Regularly depositing the entire amount of collected fees into the temporary holding account for management in accordance with the current regulations, at least once every ten days.

c. Maintaining accounting records to monitor and reflect the collection, payment, and management of the use of fees in accordance with the current administrative and public service accounting system.

d. Registering, declaring, collecting, and paying the fee to the direct tax authority in accordance with the provisions of Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and charges.

e. Implementing financial transparency in accordance with the law.

3. The agency collecting the legalization and consular certification fee may retain 30% (thirty percent) of the collected fee before submitting it to the State budget to cover expenses related to the collection of fees as follows:

a. Paying wages, bonuses, allowances, and contributions related to wages and bonuses to employees who collect fees in accordance with the established regulations. If the unit has been funded by the State budget to pay salaries to staff within its establishment, only the payment of wages for outsourced labor (if any) to perform the collection of fees will be allowed.

b. Costs for serving the collection of fees such as office supplies, telephone, electricity, water, travel expenses, official duties expenses; printing (buying) declaration forms, permits, and other stamps according to current standards and norms.

c. Repair costs for assets, machinery, and equipment directly serving the collection of fees.

d. Purchasing work equipment and other expenses directly related to the collection of fees.

e. Setting up a reward fund and welfare fund for employees directly involved in the collection of fees in the unit. The average annual contribution to the reward fund and welfare fund per person shall not exceed three months' salary if the collection exceeds the previous year, and two months' salary if it is lower than or equal to the previous year.

The agency collecting the legalization and consular certification fee must manage and use the retained fee for the purposes stated above, with valid documentation, and annually settle the income and expenditure according to actual figures. After settling in accordance with the regulations, any unspent retained fee in the year may be carried over to the next year for continued use in accordance with the regulations.

4. The remaining amount of the collected legalization and consular certification fee (70%), the agency collecting the fee must directly submit to the State budget according to the corresponding chapter, type, and item, sub-item 08 of the current State budget classification and be fully reallocated to the central government budget.

5. Annually, the agency collecting the legalization and consular certification fee must prepare a budget and settle the income and expenditure of the fee sent to the superior sector management agency, the finance agency, the tax agency at the same level, and the State Treasury where transactions take place.

The settlement of the legalization and consular certification fee is conducted simultaneously with the settlement of the State budget. The Tax Authority settles the income according to the receipt, total income, retained amount, and amount to be submitted to the State budget.

The Financial Authority and Tax Authority shall settle the amount spent from the retained revenue of fees as specified in Point 3, Section II of this Circular.

III. IMPLEMENTATION

1. This Circular takes effect fifteen days from the date of publication in the Official Gazette.

2. Organizations and individuals subject to payment of legalization and consular certification fees, the authorities collecting legalization and consular certification fees, and related agencies shall collect and remit such fees in accordance with the provisions of this Circular.

3. In case of any difficulties during implementation, organizations and individuals are requested to promptly report to the Ministry of Finance for study and resolution.