Circular No. 59/2019/TT-BTC on the amount of collection, collection system, payment and management of fees for issuing Citizen Identity Cards

CIRCULAR

||| Regulations on the amount of collection, collection procedures, payment, and management of fees for issuing Citizen Identity Cards

---------------------------------------------

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

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

Pursuant to the Law on Citizen Identity Cards dated November 20, 2014;

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

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 regulating the amount of collection, collection procedures, payment, and management of fees for issuing Citizen Identity Cards.

Article 1. Scope of Regulation and Applicability

Article 1. This Circular regulates the amount of collection, collection procedures, payment, and management of fees for issuing Citizen Identity Cards.

Article 2. This Circular applies to individuals paying the fee for issuing Citizen Identity Cards, organizations collecting such fees, and other entities related to the collection, payment, and management of fees for issuing Citizen Identity Cards.

Article 3. Fee Collecting Organizations

Vietnamese citizens aged 14 years or older must pay the fee for issuing Citizen Identity Cards as stipulated in this Circular when they apply for replacement or reissue of the Citizen Identity Card.

Article 4. Fee Collecting Organizations

Organizations collecting fees for issuing Citizen Identity Cards include:

1. The Administrative Police Department under the Ministry of Public Security;

2. Provincial and centrally-administered city police forces;

3. District, county, town, and provincial city police forces and equivalent administrative units.

Article 4. Fee Collection Amounts

Point 1. Citizens switching from a nine-digit or twelve-digit ID card to a Citizen Identity Card: VND 30,000 per Citizen Identity Card.

Point 2. Replacing a Citizen Identity Card due to damage, unavailability, change of name, distinguishing features, gender, place of origin, errors on the card, or at the citizen's request: VND 50,000 per Citizen Identity Card.

Point 3. Reissuing a Citizen Identity Card due to loss, return to Vietnamese citizenship according to the Law on Vietnamese Citizenship: VND 70,000 per Citizen Identity Card.

Article 5. Cases of exemption from payment of fees

Clause 1. Cases of exemption from fees

a) Replacement of Citizen Identity Cards when the State changes administrative boundaries;

b) Replacement or reissue of Citizen Identity Cards for citizens who are parents, spouses, or children under 18 years old of martyrs; war invalids; persons enjoying benefits similar to war invalids; children under 18 years old of war invalids and persons enjoying benefits similar to war invalids; war disabled veterans; citizens permanently residing in border communes; citizens permanently residing in island districts; ethnic minority groups residing in communes with extremely difficult socio-economic conditions; citizens belonging to poor households as defined by law;

c) Replacement or reissue of Citizen Identity Cards for citizens under 18 years old who are orphaned and without support.

Clause 2. Cases not required to pay fees

a) Citizens aged 14 years or older applying for their first Citizen Identity Card according to Clause 1, Article 19, and Clause 2, Article 32 of the Law on Citizen Identity Cards;

b) Replacement of Citizen Identity Cards according to Article 21 and point a, Clause 3, Article 32 of the Law on Citizen Identity Cards;

c) Replacement of Citizen Identity Cards due to errors on the Citizen Identity Card caused by the citizen identity management agency.

Article 6. Declaration and Payment of Fees

Organizations collecting fees shall declare and pay the collected fees monthly and settle accounts annually in accordance with Clause 3, Article 19, and Clause 2, Article 26 of Circular No. 156/2013/TT-BTC dated November 6, 2013 issued by the Minister of Finance guiding the implementation of certain provisions of the Law on Tax Administration; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration; and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government.

Article 7. Management of Registration Fees

All registration fees collected shall be deposited into the state budget according to the chapters and sub-items of the current State Budget Classification.

Article 8. Funding for the production, issuance, management of Citizen Identification Cards and collection of registration fees

1. The costs for producing, managing, issuing new, replacing, reissuing Citizen Identification Cards and collecting registration fees for Citizen Identification Cards shall be covered by the state budget allocated in the revenue and expenditure plan of the organization responsible for collection, in accordance with the regulations on state budget expenditure standards.

2. The agency responsible for producing, managing, issuing new, replacing, reissuing Citizen Identification Cards and collecting registration fees for Citizen Identification Cards shall have the responsibility to prepare annual revenue and expenditure plans for the state budget and submit them to the competent authority in accordance with the State Budget Law.

Article 9. Implementation Organization

1. This Circular takes effect from October 16, 2019.

2. The Circular No. 256/2016/TT-BTC dated November 11, 2016, which stipulates the amount, procedures for collection, payment, and management of registration fees for Citizen Identification Cards, and the Circular No. 331/2016/TT-BTC dated December 26, 2016, amending and supplementing certain provisions of Circular No. 256/2016/TT-BTC dated November 11, 2016, are hereby repealed.

3. Other contents related to the collection, payment, management, use, receipt vouchers, and publicizing the regulations on registration fee collection not mentioned in this Circular shall be implemented in accordance with the Law on Fees and Registration Fees, 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 stipulating printing, issuance, management, and use of various types of receipts for fees and registration fees under the state budget, and any amendments, supplements, or replacements thereof (if any).

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