Circular No. 73/2024/TT-BTC on the amount of fees, exemptions, collection and payment procedures for replacement and reissue of identity cards

CIRCULAR

Regulations on the amount of collection, exemption, and payment procedures for replacement and reissue identity card fees

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 Identity Cards dated November 27, 2023;

Pursuant to the Law on Tax Administration dated June 13, 2019;

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; Decree No. 82/2023/NĐ-CP dated November 28, 2023 of the Government amending and supplementing certain provisions 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;

On the basis of Decree No. 70/2024/NĐ-CP dated June 25, 2024 of the Government detailing certain provisions and implementing measures of the Law on Identity Cards;

Pursuant to Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration; Decree No. 91/2022/NĐ-CP dated October 30, 2022 of the Government amending and supplementing certain provisions of Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration;

Pursuant to Decree No. 11/2020/NĐ-CP dated January 20, 2020 of the Government on administrative procedures under the State Treasury; Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and vouchers;

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;

Implementing Resolution No. 44/NQ-CP dated April 5, 2024 of the Government at the regular meeting of the Government in March 2024 and the online conference between the Government and localities;

Based on the proposal of the Director of the Department of Management and Supervision of Tax, Fee, and Charge Policies;

The Minister of Finance issues this Circular stipulating the amount of collection, exemption, and payment procedures for replacement and reissue identity card fees.

Article 1. Scope of Regulation and Applicability

1. This Circular stipulates the amount of collection, exemption, and payment procedures for replacement and reissue identity card fees.

2. This Circular applies to fee payers; organizations collecting fees; other organizations and individuals related to the collection and payment of replacement and reissue identity card fees.

Article 3. Fee Collecting Organizations

Fee payers as prescribed in this Circular are Vietnamese citizens when processing identity card replacement and reissue procedures according to the law on identity cards, except for cases not required to pay fees as stipulated in Clause 2 and Clause 3, Article 38 of the Identity Card Law.

Article 4. Fee Collecting Organizations

Organizations collecting fees as prescribed in this Circular are identity management agencies as stipulated by the law on identity cards.

Article 4. Fee Collection Amounts

1. The amount of fees for replacing and reissuing identity cards is as follows:

a) Replacing an identity card as prescribed in Clause 3, Article 21 of Decree No. 70/2024/NĐ-CP dated June 25, 2024 of the Government detailing certain provisions and measures to implement the Identity Card Law: VND 30,000 per identity card;

b) Replacing an identity card for cases prescribed in Clause 1, Article 24 of the Identity Card Law: VND 50,000 per identity card;

c) Reissuing an identity card for cases prescribed in Clause 2, Article 24 of the Identity Card Law: VND 70,000 per identity card.

2. From the date this Circular takes effect until December 31, 2024, the amount of fees for replacing and reissuing identity cards shall be 50% of the amount stipulated in Clause 1 of this Article. From January 1, 2025 onwards, the amount of fees shall be applied as stipulated in Clause 1 of this Article, except for cases stipulated in Clause 3 of this Article.

3. From January 1, 2025 to December 31, 2025, the amount of fees when citizens submit applications for identity card replacement and reissue through online methods shall be 50% of the amount stipulated in Clause 1 of this Article. From January 1, 2026 onwards, the amount of fees shall be applied as stipulated in Clause 1 of this Article.

Article 5. Cases Exempt from Fees

The fee for issuing and reissuing identity cards shall be exempted in the following cases:

1. Children as prescribed by the Law on Children; elderly persons as prescribed by the Law on Elderly Persons; persons with disabilities as prescribed by the Law on Persons with Disabilities.

2. Persons who have rendered meritorious service to the revolution and their dependents as prescribed by the Ordinance on Preferential Treatment for Persons who have Rendered Meritorious Service to the Revolution.

Article 6. Declaration and Payment of Fees

1. The person paying the fee shall pay the fee when applying for issuance or reissuance of an identity card to the organization collecting fees in accordance with the form prescribed in Circular No. 74/2022/TT-BTC dated December 22, 2022 of the Minister of Finance regarding the forms, deadlines for collection, declaration of fees and charges under the jurisdiction of the Ministry of Finance.

2. The organization collecting fees shall remit 100% of the collected fees into the State budget (central budget) according to the chapters and sub-items of the current State budget classification. The costs for collecting fees shall be allocated in the budget of the organization collecting fees according to the regulations and budget expenditure standards prescribed by law. The organization collecting fees shall implement the declaration, collection, and payment of fees in accordance with Circular No. 74/2022/TT-BTC.

Article 7. Implementation Provisions

1. This Circular takes effect from October 21, 2024.

2. This Circular replaces Circular No. 59/2019/TT-BTC dated August 30, 2019 of the Minister of Finance prescribing the rates, collection, payment, and management of fees for issuing Identity Cards.

3. Abolish item number 19 in the Fee and Charge Table prescribed in Clause 1, Article 1 of Circular No. 43/2024/TT-BTC dated June 28, 2024 of the Minister of Finance prescribing the rates of certain fees and charges aimed at continuing to resolve difficulties and support business operations.

4. Other contents related to the collection, payment, receipt vouchers, and publicizing the collection system of fees not mentioned in this Circular shall be implemented in accordance with the provisions of the following documents: Law on Fees and Charges; 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 Charges; Decree No. 82/2023/NĐ-CP dated November 28, 2023 of the Government amending and supplementing certain articles of 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 Charges; Law on Tax Administration; Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain articles of the Law on Tax Administration; Decree No. 91/2022/NĐ-CP dated October 30, 2022 of the Government amending and supplementing certain articles of Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain articles of the Law on Tax Administration; Decree No. 11/2020/NĐ-CP dated January 20, 2020 of the Government prescribing administrative procedures within the domain of the National Treasury; Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government prescribing invoices and receipts and Circular No. 78/2021/TT-BTC dated September 17, 2021 of the Minister of Finance guiding the implementation of certain articles of the Law on Tax Administration dated June 13, 2019, and Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government prescribing invoices and receipts.

5. During the implementation process, if the relevant documents mentioned in this Circular are amended, supplemented, or replaced, they shall be implemented according to the newly amended, supplemented, or replaced documents.

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