Decision No. 66/2001/QD-BTC on the issuance of fees for crossing the land border between Vietnam and neighboring countries

Pursuant to …;

OF THE MINISTER OF FINANCE NUMBER 66/2001/QD/BTC DATED JULY 5, 2001 ON THE ISSUANCE OF THE AMOUNTS OF BORDER CROSSING FEES BETWEEN VIETNAM AND ITS NEIGHBORING COUNTRIES ON LAND

THE MINISTER OF FINANCE

Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government on the tasks, powers, and responsibilities for state management of Ministries and ministerial-level agencies;
Pursuant to the Prime Minister's Decision No. 853/1997/CT-TTg dated October 11, 1997 on combating smuggling under new circumstances;
Pursuant to Decree No. 04/1999/NĐ-CP dated January 30, 1999 of the Government on fees and charges under the state budget;
Pursuant to the Temporary Agreement between the Government of the Socialist Republic of Vietnam and the Government of the People's Republic of China on the settlement of matters along the border dated November 7, 1991; the Agreement on the Border Regime between the Socialist Republic of Vietnam and the Lao People's Democratic Republic dated March 1, 1990; the Agreement on the Border Regime between the Socialist Republic of Vietnam and the Kingdom of Cambodia dated July 20, 1983;
At the proposal of the Director General of the Tax General Department,

DECISION:

Article 1: Vietnamese citizens who are permitted to cross land border gates with the People's Republic of China (China), the Lao People's Democratic Republic (Laos), and the Kingdom of Cambodia (Cambodia) must pay a crossing fee (hereinafter referred to as the border crossing fee), except for children under 15 years old who are exempt from paying the fee, according to the following rates:

1. Crossing from a Vietnamese border gate to China: 3,000 VND per person per trip.

2. Crossing from a Vietnamese border gate to Laos and Cambodia: 2,000 VND per person per trip.

Article 2: The People's Committees of provinces and centrally governed cities bordering China, Laos, and Cambodia shall implement instructions and assign tasks to state management agencies responsible for border crossings to organize the collection of border crossing fees according to the rates specified in this Decision (referred to collectively as the collecting agency).

The collecting agency for border crossing fees may temporarily retain 10% (ten percent) of the total amount of fees actually collected before remitting them to the state budget to cover expenses related to organizing the collection of border crossing fees. After deducting the amount retained at the rate specified above, the remaining amount (90%) must be remitted to the state budget and allocated entirely to the local budget.

Article 3: The collecting agency for border crossing fees is responsible for organizing the collection, payment, and management of the use of border crossing fees in accordance with Circular No. 54/1999/TT-BTC dated May 10, 1999 and Circular No. 21/2001/TT-BTC dated April 3, 2001 of the Ministry of Finance guiding Decree No. 04/1999/NĐ-CP dated January 30, 1999 of the Government on fees and charges belonging to the state budget.

Article 4: This Decision takes effect 15 days from the date of signature. All provisions regarding border crossing fees that conflict with this Decision are abolished.

Article 5: The fee-collecting agencies, fee-payers, and relevant agencies are responsible for implementing this Decision.