Circular No. 41/2020/TT-BTC Amending and supplementing certain articles of Circular No. 219/2016/TT-BTC dated November 10, 2016 on the level of collection, payment, management, and use of fees and charges in the field of exit, entry, transit, and residence in Vietnam.

CIRCULAR

AMENDING AND SUPPLEMENTING CERTAIN PROVISIONS OF CIRCULAR NO. 219/2016/TT-BTC DATED NOVEMBER 10, 2016 ON THE LEVELS, REGIMES OF COLLECTION, PAYMENT, MANAGEMENT AND USE OF FEES AND CHARGES IN THE FIELD OF EXIT, ENTRY, TRANSIT, AND RESIDENCE IN VIETNAM

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

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

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

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. 136/2007/NĐ-CP dated August 17, 2007 of the Government on exit and entry of Vietnamese citizens;

Pursuant to Decree No. 94/2015/NĐ-CP dated October 16, 2015 of the Government amending and supplementing certain provisions of Decree No. 136/2007/NĐ-CP dated August 17, 2007 on exit and entry of Vietnamese citizens;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued 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 amending and supplementing certain Articles of Circular No. 219/2016/TT-BTC dated November 10, 2016 on levels, regimes of collection, payment, management and use of fees and charges in the field of exit, entry, transit, and residence in Vietnam.

Article 1. Amending and supplementing certain Articles of Circular No. 219/2016/TT-BTC

1. Article 7 is amended and supplemented as follows:

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Article 7. Management of Fees and Stamp Duties

1. For organizations collecting fees being the Exit and Entry Administration (Ministry of Public Security); Police, Border Guard Command of provinces and centrally governed cities:

a) Organizations collecting fees may retain 20% of the collected fee amount to cover expenses for items specified in Article 5 of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government. Among these expenses are costs related to performing tasks, services, and collecting fees, including support costs for the following items:

- Costs for purchasing air tickets, accommodation, hiring interpreters, guarding foreign nationals under detention; medical examination and treatment costs when foreign nationals fall ill; escorting foreign nationals residing illegally or violating laws regarding their country. Such retained fee funds shall only be used to support these expense items when the diplomatic mission of the country with offending citizens does not bear the costs;

- Training and education costs to enhance the knowledge and skills of officers and soldiers involved in exit and entry management;

- Costs for applying advanced scientific and technological methods to serve exit and entry management;

- Costs for negotiating and cooperating with foreign partners to serve the issuance of visas and other documents related to exit and entry for foreigners in 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) Submitting 80% of the collected fee amount to 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) Organizations collecting fees shall submit the entire collected fee amount to the state budget except in cases stipulated in Point b of this Clause. Expenses for performing tasks, services, and collecting fees shall be covered by the state budget allocated in the organization's budget according to state budget expenditure regulations and standards.

b) In cases where organizations collecting fees are state agencies allocated operational costs from fee revenues according to Clause 1, Article 4 of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government, they may retain 20% of the collected fee amount to cover expenses for items specified in Article 5 of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government and Article 4 of Circular No. 07/2020/TT-BTC dated February 3, 2020 of the Minister of Finance on financial management and asset management systems for Vietnamese agencies abroad. Submitting 80% of the collected fee amount to the state budget according to the chapters and sub-items of the current State Budget Classification.

3. Organizations collecting charges shall submit 100% of the collected charge amount to the state budget according to the chapters and sub-items of the current State Budget Classification. Expenses for performing tasks and collecting charges shall be covered by the state budget allocated in the organization's budget according to state budget expenditure regulations and standards.

2. Clause 2 of Article 8 is amended and supplemented as follows:

“2. Other contents related to the collection, submission, management, use, receipt vouchers, publicizing the regime of fee and charge collection 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; Circular No. 303/2016/TT-BTC dated November 15, 2016 of the Minister of Finance guiding the printing, issuance, management, and use of various types of receipt vouchers for fees and charges belonging to the state budget.”

Article 2. Implementation clause

1. This Circular takes effect from August 1, 2020.

2. During implementation, if related documents referred to in this Circular are amended, supplemented, or replaced, they shall be implemented according to the new amended, supplemented, or replaced documents.

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.