Circular No. 62/2023/TT-BTC Amending and supplementing certain articles of Circular No. 25/2021/TT-BTC dated April 7, 2021 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 articles of Circular No. 25/2021/TT-BTC dated April 7, 2021, issued by the Minister of Finance, on the levels of collection, payment, management, and use of fees and charges in the areas 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 Law on Entry into, Exit from, Transit through, and Residence of Foreigners in Vietnam dated June 16, 2014; the Law Amending and Supplementing Certain Articles of the Law on Entry into, Exit from, Transit through, and Residence of Foreigners in Vietnam dated November 25, 2019; and the Law Amending and Supplementing Certain Articles of the Law on Exit from, Entry into Vietnam for Vietnamese Citizens and the Law on Entry into, Exit from, Transit through, and Residence of Foreigners in Vietnam dated June 24, 2023;

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, issued by the Government, concerning the management and use of the state budget for certain foreign affairs activities;

Pursuant to Decree No. 14/2023/NĐ-CP dated April 20, 2023, 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. 25/2021/TT-BTC dated April 7, 2021, on the levels of collection, payment, management, and use of fees and charges in the areas of exit, entry, transit, and residence in Vietnam.

Article 1. Amending and supplementing certain articles of Circular No. 25/2021/TT-BTC dated April 7, 2021, issued by the Minister of Finance, on the levels of collection, payment, management, and use of fees and charges in the areas of exit, entry, transit, and residence in Vietnam

1. Amending and supplementing Clause 1 of Article 7 as follows:

Article 7. Management of Fees and Charges

1. The organizations collecting fees are the Immigration Department; Public Security Organs, Border Guard Command Departments of provinces and centrally-administered cities; Public Security Organs of districts, towns, and centrally-administered cities; and Public Security Organs of communes, wards, and towns:

a) The fee-collecting organizations may retain 25% of the collected fees to cover expenses for the items specified in Article 5 of 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. These expenses include costs related to performing tasks, services, and collecting fees, including support costs for the following activities:

Travel expenses, 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 water. Such retained funds shall only be used to support these expenses when the diplomatic mission of the country with citizens who have violated the law does not bear the cost or there is no diplomatic mission of the country with citizens violating the law in Vietnam.

In cases where a disease outbreak is announced by an authorized state agency, the fee-collecting organization may decide to allocate funds for the aforementioned expenses and direct costs associated with disease prevention and control work in handling cases of foreign nationals violating the law.

Training, education, and capacity building for officers and soldiers engaged in immigration management.

Applying advanced science and technology to serve immigration management work.

Serving negotiations and cooperation with foreign partners for visa issuance and related documents for foreigners entering and exiting Vietnam.

Supplementing income and improving living standards for officers and soldiers engaged in immigration management according to regulations of the Ministry of Public Security, the Ministry of National Defense, and current laws (if applicable).

b) Paying 75% of the collected fees into the State budget according to the chapter,

2. Amending and supplementing points a, b, c, d of Item 2 Part II Fee and Charge Collection Schedule as follows:

Article 2. Effective Date

1. Clause 1 of Article 1 of this Circular takes effect from November 18, 2023. 2. Clause 2 of Article 1 of this Circular takes effect from October 3, 2023.

2. In cases where legal normative 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. In the course of implementation, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for research and supplementary guidance.