Circular No. 75/2022/TT-BTC stipulates the amount of registration residence fee, the collection, payment, and management regime for such fees when Vietnamese citizens register their permanent residence, temporary residence, extension of temporary residence, or separation of households at the residence registration authority.

CIRCULAR

REGULATING THE AMOUNT OF COLLECTION, COLLECTION REGIME, SUBMISSION AND MANAGEMENT OF RESIDENCE REGISTRATION FEES

-----------------------------

Pursuant to the Law on Fees and Charges dated November 25, 2015;

Based on the Residence Law dated November 13, 2020;

Pursuant to the Law on People's Police dated November 20, 2018;

Pursuant to the State Budget Law dated June 25, 2015;

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

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. 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 amending and supplementing certain articles of Decree No. 126/2020/NĐ-CP;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, 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 promulgates this Circular regulating the amount of collection, collection regime, submission and management of residence registration fees.

Article 1. Scope of Regulation and Applicability

1. This Circular regulates the amount of collection, collection regime, submission and management of residence registration fees, including permanent residence registration, temporary residence registration, extension of temporary residence, and household separation.

2. This Circular applies to individuals paying residence registration fees, organizations collecting residence registration fees, and other organizations and individuals related to the collection, submission and management of residence registration fees.

Article 3. Fee Collecting Organizations

Vietnamese citizens when performing procedures for residence registration (permanent residence registration, temporary residence registration, extension of temporary residence, household separation) with the residence registration authority according to the law on residence must pay the fee as prescribed in this Circular.

Article 4. Fee Collecting Organizations

The residence registration authority as stipulated in Clause 4, Article 2 of the Law on Residence that receives applications for permanent residence registration, temporary residence registration, extension of temporary residence, and household separation is the organization collecting residence registration fees as prescribed in this Circular.

Article 4. Cases Exempted from Fees

The cases exempted from fees include:

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.

4. Citizens aged 16 or older but under 18 who have lost both parents.

Article 5. Amounts for the collection of registration fees

The amount of collection of fees shall be implemented in accordance with the Table of Collection Amounts for Residence Registration Fees attached to this Circular.

Article 6. Declaration, Collection, and Submission of Fees

1. Individuals paying fees shall submit the fees when submitting the application for residence registration and shall be accepted by the residence registration authority.

2. Individuals paying fees shall submit the fees, and the organization collecting fees shall declare, collect, and submit the collected fees in accordance with Circular No. 74/2022/TT-BTC dated December 22, 2022 of the Minister of Finance on the form, time limit for collection, submission, and declaration of fees and charges within the jurisdiction of the Ministry of Finance.

3. The organization collecting fees shall remit 100% of the collected fees into the state budget (central budget) according to the chapter and sub-item of the current State Budget Classification. The cost of covering the expenses for collecting fees shall be allocated in the budget of the collecting organization according to the state budget expenditure regulations as prescribed by law.

Article 7. Amending, Supplementing, and Abolishing Certain Articles and Clauses of Circular No. 106/2021/TT-BTC dated November 26, 2021 of the Minister of Finance Amending and Supplementing Certain Articles of Circular No. 85/2019/TT-BTC dated November 29, 2019 guiding fees and charges within the jurisdiction of the People's Councils of provinces and centrally-administered cities

1. Amend and supplement Clause 4, Article 1 as follows:

"4. For residence registration fees; citizen identification card issuance fees; fees for providing information on aircraft security interests; fees for providing information on ship security interests; fees for providing information on movable property security interests, except aircraft and ships: The issuance of documents specifying the amount of collection, collection regime, submission, management, and use of these fees and charges shall be carried out when relevant specialized laws provide for local authorities to provide services, collect fees, and charges."

2. Repeal Point d, Clause 3, Article 1.

Article 8. Implementation clause

1. This Circular takes effect from February 5, 2023.

2. From February 5, 2023, the amount of collection, collection regime, submission, and management of residence registration fees shall be uniformly implemented in accordance with the provisions of this Circular. Provincial People's Committees directly under the Central Government shall be responsible for submitting to the People's Councils at the same level to abolish the local regulations on residence registration fees at the earliest provincial People's Council session.

3. Other contents related to collection, submission, management, use, payment receipts, and publicizing the collection regime of fees not specified 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 provisions 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 provisions of the Law on Tax Administration; Decree No. 91/2022/NĐ-CP dated October 30, 2022 amending and supplementing certain articles of Decree No. 126/2020/NĐ-CP; Decree No. 11/2020/NĐ-CP dated January 20, 2020 of the Government on administrative procedures within the Treasury sector; Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and documents and Circular No. 78/2021/TT-BTC dated September 17, 2021 of the Minister of Finance guiding the implementation of certain provisions of the Law on Tax Administration dated June 13, 2019, and Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and documents.

4. In cases where the legal normative documents cited in this Circular are amended, supplemented, or replaced, they shall be implemented according to the new amended, supplemented, or replaced documents.

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

TABLE OF COLLECTION AMOUNTS FOR RESIDENCE REGISTRATION FEES

(Attached to Circular No. 75/2022/TT-BTC dated December 22, 2022 of the Minister of Finance)

Note:

Cases of temporary residence registration by list and extension of temporary residence by list are regulated in Clause 2, Article 13 of Circular No. 55/2021/TT-BCA dated May 15, 2021 of the Minister of Public Security detailing certain provisions and measures to implement the Law on Residence./.