Decision No. 66/2001/QD-BTC stipulates the border crossing fees for land borders between Vietnam and neighboring countries, applicable to Vietnamese residents when passing through border gates. Specific fee levels are set for each neighboring country.
适用范围
Vietnamese residents crossing border gates with China, Laos, and Cambodia
要点
- Vietnamese residents aged 15 years and older who cross border gates into China must pay 3,000 VND per person per crossing; into Laos or Cambodia, they must pay 2,000 VND per person per crossing.
- Provincial People's Committees directly under the central government that share borders with these countries shall implement the collection of fees according to the specified levels.
- The fee collection agency may temporarily retain 10% of the total collected fees for organizational costs, while the remaining amount (90%) must be deposited into the state budget and fully allocated to the local budget.
- The border crossing fee collection agency is responsible for managing and using the fees in accordance with the guidelines of the Ministry of Finance.
- This Decision takes effect 15 days from the date of signing and abolishes any provisions on border crossing fees that conflict with this Decision.
🌐 本文件的社会影响
- Positive impact: Reduces financial burden for residents crossing the border.
- Negative impact: Increases management and organizational costs for collecting border crossing fees for state agencies.
- The beneficiaries of this regulation are Vietnamese residents crossing border gates with neighboring countries.
- Those affected by this regulation are state agencies responsible for managing and organizing the collection of border crossing fees.
❓ 常见问题
What age must Vietnamese residents be to pay border crossing fees?
Vietnamese residents aged 15 years and older must pay border crossing fees when passing through border gates with neighboring countries.
What are the specific fee levels for each country?
Crossing from a Vietnamese border gate into China: 3,000 VND per person per crossing; crossing from a Vietnamese border gate into Laos or Cambodia: 2,000 VND per person per crossing.
Which agency is responsible for collecting border crossing fees?
Provincial People's Committees directly under the central government that share borders with these countries shall implement the collection of fees according to the specified levels.
What percentage of the collected fees can the fee collection agency retain?
The fee collection agency may temporarily retain 10% of the total collected fees for organizational costs, while the remaining amount (90%) must be deposited into the state budget.
When does this Decision take effect?
This Decision takes effect 15 days from the date of signing.
全文
Pursuant to …;
Regarding the issuance of the fee for crossing the border on land between Vietnam and neighboring countries
between Vietnam and neighboring countries
_______________
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 in the border area 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 Department,
DECISION:
Article 1. Vietnamese citizens permitted to cross the land border gate with the People's Republic of China (China), the Lao People's Democratic Republic (Laos), and the Kingdom of Cambodia (Cambodia) must pay the fee (hereinafter referred to as the border crossing fee), except children under 15 years old who are exempt from paying the fee, according to the following collection rates:
1. Crossing from a Vietnamese border gate to China: 3,000 VND/person/trip.
2. Crossing from a Vietnamese border gate to Laos and Cambodia: 2,000 VND/person/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 fees according to the rates specified in this Decision (referred to collectively as the collection agency).
The border fee collection agency may temporarily retain 10% (ten percent) of the total amount of fees collected before remitting it to the State budget to cover expenses related to organizing the collection of border fees. After deducting the amount retained at the prescribed rate, the remaining amount (90%) must be remitted to the State budget and allocated entirely to the local budget.
Article 3. The border fee collection agency is responsible for organizing the collection, submission, and management of border 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, issued by the Ministry of Finance guiding Resolution No. 04/1999/NĐ-CP dated January 30, 1999, of the Government on fees and charges under the State budget.
Article 4. This Decision takes effect 15 days after the date of signature. All provisions regarding border crossing fees that conflict with this Decision are abolished.
Article 5. The fee collection agencies, fee payers, and relevant agencies are responsible for implementing this Decision./.
DEPUTY MINISTER
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