Circular No. 64/2000/TT-BTC guiding the system for collecting and paying consular fees applicable at Vietnamese diplomatic missions and consular offices abroad.

Circular No. 64/2000/TT-BTC guides the system for collecting and paying consular fees applicable at Vietnamese diplomatic missions and consular offices abroad. The document stipulates the subjects required to pay, the rates of collection, and procedures for collecting and paying consular fees, while also determining specific cases exempted from such fees.

文号64/2000/TT-BTC
文件类型Circular
发布机关Ministry of Finance
签署人Phạm Văn Trọng — Thứ trưởng
更新01/07/2026
行业Finance
领域Tax AdministrationFees and Charges
发布日期03/07/2000
生效日期18/07/2000
失效日期09/11/2002
状态Expired
✦ 智能摘要

Circular No. 64/2000/TT-BTC guides the system for collecting and paying consular fees applicable at Vietnamese diplomatic missions and consular offices abroad. The document stipulates the subjects required to pay, the rates of collection, and procedures for collecting and paying consular fees, while also determining specific cases exempted from such fees.

适用范围

Vietnamese organizations and individuals, as well as foreign organizations and individuals served by Vietnamese diplomatic missions and consular offices abroad regarding state management tasks upon request or as prescribed by law.

要点

  • Payment of consular fees must comply with the rates specified in the Schedule of Collection Rates, except for specific cases exempted from fees.
  • Vietnamese individuals residing in certain countries may pay consular fees at 50% or 20% of the prescribed rate.
  • The agency collecting consular fees is entitled to retain 30% of the total amount collected for specific purposes.
  • The total amount of consular fees collected, after deducting the advance retention, must be fully remitted to the State budget according to regular monthly, quarterly, and annual procedures.
  • This Circular takes effect fifteen days from the date of issuance and abolishes all provisions on consular fees inconsistent with this Circular.

🌐 本文件的社会影响

  • Positive impact: Reducing financial burden for those exempted from consular fees.
  • Negative impact: Increasing costs for organizations and individuals required to pay consular fees.
  • Benefit: Enhancing the effectiveness of state management through the reasonable collection and utilization of consular fees.

❓ 常见问题

Which cases are exempted from consular fees?

Foreigners who are guests, officials, administrative technical staff of diplomatic missions, international organizations, holders of diplomatic or service passports, persons exempted from fees under agreements or arrangements between the Government of Vietnam and the Government or organization of another country, and persons entering Vietnam to perform relief or humanitarian assistance work for Vietnamese organizations and individuals are exempted from consular fees.

What is the rate of consular fees?

The rate of consular fees is specified in the Schedule of Collection Rates attached to this Circular. Vietnamese individuals residing in certain countries may pay consular fees at 50% or 20% of the prescribed rate.

Which agency is responsible for collecting consular fees?

Vietnamese diplomatic missions and consular offices abroad directly serve organizations and individuals regarding state management tasks upon request or as prescribed by law.

How will the funds collected from consular fees be utilized?

The agency collecting consular fees is entitled to retain 30% of the total amount collected for specific purposes, then remit the remainder to the State budget.

When does this Circular take effect?

This Circular takes effect fifteen days from the date of issuance and abolishes all provisions on consular fees inconsistent with this Circular.

全文

 CIRCULAR

Guidelines for the collection and payment of service fees to be applied
at diplomatic representative agencies and consular agencies of Vietnam abroad
________________________
Pursuant to Decree 189/HĐBT dated June 4, 1992 of the Council of Ministers (now the Government) detailing the implementation of the Consular Ordinance;
Pursuant to Decree No. 04/1999/NĐ-CP dated January 30, 1999 of the Government on fees and charges under the state budget;
After coordinating with the Ministry of Foreign Affairs, the Ministry of Finance provides guidelines for the collection and payment of service fees to be applied at diplomatic representative agencies and consular agencies of the Socialist Republic of Vietnam abroad (referred to collectively as consular fees) as follows:
I. OBJECTS SUBJECT TO PAYMENT OF SERVICE FEES:
1 . Objects subject to payment:
Organizations and individuals from Vietnam and organizations and individuals from foreign countries that are served by diplomatic representative agencies and consular agencies of the Socialist Republic of Vietnam abroad in matters related to state administration upon request or as prescribed by law must pay service fees as stipulated in this Circular; except for cases not required to pay as specified in Point 2 of this Section.
2. Consular service fees shall not be collected from the following cases.
a) Foreign nationals who are guests (including spouses and children accompanying the guest) of the Party, National Assembly, State, Government, or leaders of the Party, National Assembly, State, and Government of the Socialist Republic of Vietnam invited in their personal capacity.
b) Officials and administrative technical staff (including spouses and children) of foreign diplomatic and consular agencies, international organizations enjoying privileges and immunities.
c) Foreign nationals holding diplomatic passports or service passports issued by foreign countries, based on the principle of reciprocity.
d) Foreign nationals exempted from consular fees under agreements or arrangements between the Government of Vietnam and the Government or organization of another country.
d) Foreign nationals who are citizens of countries that have not signed agreements or accords with Vietnam but unilaterally waive visa fees for Vietnamese citizens holding diplomatic passports, official passports, or ordinary passports shall also be exempted from visa fees on the principle of reciprocity.
g) Foreign nationals entering Vietnam to carry out relief or humanitarian work for Vietnamese organizations and individuals.
h) Subjects exempted from consular fees pursuant to specific decisions of the Minister of Foreign Affairs.
II. AMOUNT OF COLLECTION:
1. The amount of consular service fees is set forth in the Fee Collection Schedule attached to this Circular and applies at diplomatic representative agencies and consular agencies of Vietnam abroad. Specific cases apply according to the specific provisions below:
a) Vietnamese citizens residing in China, Laos, and Thailand pay at 50% of the prescribed rate; Vietnamese citizens residing in Cambodia pay at 20% of the prescribed rate corresponding to the type of work specified in the Fee Collection Schedule.
b) Based on the principle of reciprocity and international practice in each country, the Ministry of Foreign Affairs will consider and decide to adjust (increase or decrease) up to 20% of the prescribed rates in the Fee Collection Schedule attached to this Circular, applicable at diplomatic representative agencies and consular agencies of Vietnam in each specific country. In cases where adjustments exceed 20%, the Ministry of Foreign Affairs will issue a document requesting the Ministry of Finance to make a decision.
2. Consular service fees are collected in US dollars (USD) or in local currency based on the conversion from USD to local currency according to the exchange rate published by the central bank of the host country at the time of fee collection.
III. COLLECTION, PAYMENT, AND MANAGEMENT OF FEES AND SERVICE FEES:
1. The agency responsible for collecting consular service fees is the diplomatic representative agency and consular agency of Vietnam abroad directly serving organizations and individuals in matters related to state administration upon request or as prescribed by law. The agency responsible for collecting consular service fees has the responsibility:
- To organize the collection and payment of fees in accordance with the provisions of this Circular. When collecting and paying fees, appropriate receipts must be used, which are printed and issued by the Ministry of Foreign Affairs in accordance with management requirements after obtaining written agreement from the Ministry of Finance (General Department of Taxation).
- To maintain ledgers to track revenue, budget payments, and the use of service fees in accordance with prescribed regulations.
2. Procedures for collection and payment into the state budget:
a) The agency collecting service fees may retain 30% (thirty percent) of the total actual service fees collected before remitting them to the state budget to cover the costs of organizing the collection of service fees. The agency collecting service fees may use the retained amount according to the prescribed percentage for the following purposes:
+ Supplementing funds to purchase equipment, means of work, and repair offices and headquarters of diplomatic missions to serve the collection of service fees (excluding construction projects).
+ Purchasing (including transportation costs) passports, declaration forms, templates, and other necessary documents and office supplies directly serving the collection of service fees.
+ Paying remuneration to staff members involved in the collection and payment of service fees beyond their regular duties according to prescribed regulations.
+ Establishing welfare and incentive funds for staff members of diplomatic missions and consular agencies. The average annual amount allocated to these funds per person shall not exceed three months' living expenses.
Any remaining amount after deducting the actual expenditures as specified above must be remitted to the state budget according to the provisions of Point 2b below.
b) Payment into the state budget:
The total amount of service fees collected, after deducting the retained amount according to the prescribed percentage in Point 2a of this Section, must be fully remitted to the state budget according to the following procedures:
- Monthly, no later than the 15th day of the month, the agency collecting fees must deposit all the previous month's budget payments into the temporary state budget account. Fees collected in which currency must be deposited in the same currency.
- Quarterly and annually, the agency collecting fees must settle accounts for the fees collected, paid, and used during the period and report to the Ministry of Foreign Affairs (Financial Department). The Ministry of Foreign Affairs will consolidate and settle accounts with the Ministry of Finance to process and reflect the service fees in the state budget.
V. IMPLEMENTATION:
1. This Circular takes effect 15 days from the date of signature; Abolishing provisions regarding service fees and consular fees abroad that conflict with this Circular.
2. The Ministry of Foreign Affairs guides diplomatic representative agencies and consular agencies of Vietnam abroad to implement the collection, payment, and use of consular service fees in accordance with this Circular.
3. Organizations and individuals subject to the payment of consular service fees and relevant agencies are responsible for implementing this Circular./.
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