Decision No. 54/2005/QD-BTC On the Issuance of Fees for Issuing Work Permits for Foreign Workers Working in Vietnam

Pursuant to …;

Regarding the issuance of the fee for labor permit issuance

for foreigners working in Vietnam

THE MINISTER OF FINANCE

Pursuant to the Ordinance on Fees and Charges dated August 28, 2001, and Decree No. 57/2002/ND-CP dated June 3, 2002 detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to Decree No. 105/2003/ND-CP dated September 17, 2003 of the Government detailing and guiding the implementation of certain provisions of the Labor Code regarding the recruitment and management of foreign workers in Vietnam;

BASED ON Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Considering the proposal of the Director General of the State Tax总局副局长的提议，财政部部长发布关于修改和补充2013年12月31日财政部第215/2013/TT-BTC号通知有关强制执行行政决定的若干条款的通知如下：

DECISION:

Article 1. Employers when making procedures to obtain from Vietnamese state management agencies labor permits, extension of labor permits, and reissue of labor permits for foreign workers working at enterprises, agencies, and organizations operating within the territory of Vietnam must pay fees according to the following rates:

- Fee for issuing a labor permit: VND 400,000 per permit

- Fee for reissuing a labor permit: VND 300,000 per permit

- Fee for extending a labor permit: VND 200,000 per permit

Article 2. The fee for issuing a labor permit stipulated in this Decision is a revenue belonging to the state budget, managed and used as follows:

1. The Department of Labor, Invalids and Social Affairs or the Industrial Park Management Board authorized by the Department of Labor, Invalids and Social Affairs to issue labor permits shall be responsible for collecting the fee according to the regulations of the Ordinance on Fees and Charges and the guiding documents for the implementation of the Ordinance on Fees and Charges.

2. The agency collecting the fee may retain 50% of the total amount of fees collected for expenses serving the collection of fees as follows:

- Expenses for purchasing (or printing) application forms, declaration forms, related files, ledgers, office supplies, telephone, fax services for the collection of fees and issuance of labor permits;

- Payment of salaries or wages, allowances, contributions based on salaries or wages according to current regulations for employees directly involved in collecting fees;

- Travel expenses and coordination with relevant agencies to verify labor permit issuance files;

- Maintenance and major repair expenses for assets, machinery, and equipment directly serving the collection of fees;

- Establishment of incentive and welfare funds for staff directly involved in collecting fees in the unit. The average annual amount retained for the two incentive and welfare funds for each person shall not exceed three months' salary if the current year's revenue exceeds the previous year's, and two months' salary if the current year's revenue is lower than or equal to the previous year's.

All amounts retained according to the above provisions must be used for their intended purpose, documented legally, and settled annually according to regulations; any unspent amounts in the year may be carried forward to the next year for continued expenditure according to established regulations.

3. The total amount of fees collected, after deducting the retained amount according to the ratio specified in Clause 2 of this Article, shall be remitted to the state budget according to the corresponding chapter, category, and item, and allocated to different levels of the budget according to current regulations.

Article 3. This Decision takes effect fifteen days after its publication in the Official Gazette. Any previous regulations concerning the fee for issuing labor permits for foreigners working in Vietnam that conflict with this Decision are hereby abolished.

Article 4. Organizations and individuals subject to payment of fees, units tasked with organizing the collection of fees for labor permits for foreigners working in Vietnam, and related agencies are responsible for implementing this Decision./.