Decision No. 50/2006/QD-BTC on the amount of fees, collection, payment, management, and use of the APEC Business Travel Card (ABTC) issuance fee for APEC businesspersons.

Pursuant to …;

Regulations on the amount of collection, collection system, payment, management, and use of the fee for issuing ABTC cards for APEC Businesspersons

issue the APEC Business Travel Card for APEC Entrepreneur

THE MINISTER OF FINANCE

Pursuant to Decree No. 38/2001/PL-UBTVQH dated August 28, 2001 on fees and charges;

Pursuant to Decree No. 57/2002/NĐ-CP dated June 31, 2002 and Decree No. 24/2006/NĐ-CP dated March 6, 2006 amending and supplementing certain articles of Decree No. 57/2002/NĐ-CP of the Government detailing the implementation of the Law on Fees and Charges;

Pursuant to Decision No. 45/2006/QD-TTg dated February 28, 2006 of the Prime Minister promulgating the Regulation on the issuance and management of APEC Business Travel Cards;

After reaching consensus with the Ministry of Public Security, the Ministry of Foreign Affairs, and the Ministry of Trade;
At the proposal of the Director of Department I, the Director of the Tax Policy Department, and the Head of the Ministry's Office.

Pursuant to …;

Article 1. Subjects liable to pay the fee.

The subjects participating in the ABTC Program must pay the fee for issuing the ABTC card as stipulated in Article 6 of the Regulation on the issuance and management of APEC Business Travel Cards issued together with Decision No. 45/2006/QD-TTg dated February 28, 2006 of the Prime Minister include:

1. Vietnamese businesspersons working in state-owned enterprises:

a) Chairman of the Board of Directors, General Director of State-Owned Enterprises directly under the Prime Minister (Enterprise Group 91);

b) General Director, Deputy General Director, Director, Deputy Director of Vietnamese enterprises, industrial zones, export processing zones; Director, Deputy Director of Vietnamese banks or Director, Deputy Director of branches of Vietnamese banks;

c) Chief Accountant or Head, Deputy Head of departments in enterprises, industrial zones, export processing zones, banks, and branches of Vietnamese banks at the level of Chief Accountant or above.

2. Vietnamese businesspersons working in enterprises established under the Enterprise Law, Cooperative Law, and Investment Law in Vietnam:

a) General Director, Deputy General Director, Director, Deputy Director of enterprises; Chief Accountant or persons holding the position of Head of Departments in non-state-owned enterprises;

b) Chairman, Vice-Chairman of the Board of Directors of joint-stock companies; Chairman, Vice-Chairman of the Board of Members, Chairman, Vice-Chairman of limited liability companies; Chairman, Vice-Chairman of the Management Board of cooperatives, Cooperative Leaders.

3. Other cases:

a) Heads of economic sectors, Heads of Ministries, Chairmen of People's Committees of provinces and centrally governed cities directly managing specialized activities of Vietnamese enterprises with the responsibility to attend meetings, conferences, and economic cooperation and development activities of APEC;

b) Civil Servants, State Officials with the responsibility to attend meetings, conferences, seminars, and other economic activities of APEC. Heads and Deputy Heads of Vietnam's trade offices in member countries and territories participating in the APEC program;

c) Other subjects as prescribed in Clause 4, Article 6 of the Regulation on the issuance and management of APEC Business Travel Cards issued together with Decision No. 45/2006/QD-TTg dated February 28, 2006 of the Prime Minister.

Article 2. Level of fee collection

The amount of the fee for issuing ABTC cards for Vietnamese businesspersons is specified as follows:

1. First-time issuance: 1,200,000 VND (One million two hundred thousand VND);

2. Reissuance: 1,000,000 VND (One million VND);

The amount of the fee shall be publicly displayed at the place where the fee is collected.

Article 3. Authority Collecting Fees

The Exit and Entry Management Department under the Ministry of Public Security shall issue ABTC cards and collect fees immediately upon receiving complete application files for card issuance as prescribed in Article 1 of this Decision.

Article 4. Management and Utilization of Fee Revenue

The fee for issuing ABTC cards is a revenue item of the State budget, to be managed and utilized as follows:

1. The authority collecting fees as stipulated in Article 3 of this Decision is entitled to retain 30% of the total amount collected from fees to cover expenses related to the collection activities according to prescribed regulations.

2. The remaining amount of fees collected, after deducting the amount retained as prescribed in Clause 1 of this Article (70%), must be deposited into the State budget (Chapter 009A, Type 13, Item 07, Sub-item 045 of the State Budget Classification).

Article 5.

1. This Decision takes effect fifteen days after its publication in the Official Gazette.

2. The authority collecting fees shall be responsible for registering, declaring, collecting, depositing, managing, and utilizing the fee revenue in accordance with Circular No. 63/2002/TT-BTC dated July 24, 2002, issued by the Ministry of Finance guiding the implementation of laws on fees and charges, and Circular No. 45/2006/TT-BTC dated May 25, 2006, issued by the Ministry of Finance amending and supplementing Circular No. 63/2002/TT-BTC.

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