Circular No. 90/2000/TT-BTC supplements and amends certain points of Circular No. 64/2000/TT-BTC dated July 3, 2000 guiding the collection and payment of consular fees applicable at Vietnamese diplomatic missions and consular offices abroad.

This Circular adjusts and supplements certain points regarding the procedures for collecting and paying state budget revenues from consular fees at Vietnamese diplomatic missions and consular offices abroad. In particular, it stipulates that 30% of actual revenue shall be retained for the Ministry of Foreign Affairs to use for specific purposes.

Số hiệu90/2000/TT-BTC
Loại văn bảnCircular
Cơ quan ban hànhMinistry of Finance
Người kýPhạm Văn Trọng — Thứ trưởng
Cập nhật21/06/2026
NgànhFinance
Lĩnh vựcTax AdministrationFees and Charges
Ngày ban hành01/09/2000
Ngày áp dụng18/07/2000
Ngày hết hiệu lực09/11/2002
Tình trạngExpired
✦ Tóm lược thông minh

This Circular adjusts and supplements certain points regarding the procedures for collecting and paying state budget revenues from consular fees at Vietnamese diplomatic missions and consular offices abroad. In particular, it stipulates that 30% of actual revenue shall be retained for the Ministry of Foreign Affairs to use for specific purposes.

Đối tượng áp dụng

Vietnamese diplomatic missions and consular offices abroad

Các điểm cốt lõi

  • The consular fee collection agency may retain 30% of actual revenue before paying into the state budget (Point 2, Part III).
  • The retained 30% portion shall be used for purposes such as purchasing passports, white forms, and expenses related to consular fee collection activities (Clause b.1).
  • After deducting actual expenses, the remaining amount shall be distributed: one-third for repairing housing and offices, purchasing equipment; two-thirds to establish a welfare and award fund (Clause b.2).
  • The collection agency must pay the state budget monthly, no later than the 15th day of the following month, after deducting the 30% portion retained for the Ministry of Foreign Affairs' use (Point d).
  • Annually, the collection agency must prepare a budget for income and expenditure and settle accounts on consular fees collected, paid, and used, reporting to the Ministry of Foreign Affairs (Final Article).

🌐 Tác động xã hội từ văn bản này

  • Increase state budget revenue through the collection of consular fees.
  • Supplement funding for management and operations of Vietnamese representative agencies abroad.
  • Reduce transportation and printing costs for forms related to consular fee collection.
  • Affected are individuals/businesses requiring consular services abroad.

❓ Câu hỏi thường gặp

What percentage of actual revenue can the consular fee collection agency retain?

30%

How will the remaining funds be distributed after deducting actual expenses?

One-third for repairing housing and offices, purchasing equipment; two-thirds to establish a welfare and award fund.

When is the deadline for paying into the state budget?

No later than the 15th day of the following month after deducting the 30% portion retained for the Ministry of Foreign Affairs' use.

Toàn văn

CIRCULAR

Supplementing and amending certain points of Circular No. 64/2000/TT-BTC

 dated July 3, 2000 guiding the collection and payment procedures for fees applicable at

 diplomatic missions and consular offices of Vietnam abroad

 

Considering the actual situation, the Ministry of Finance adjusts and supplements certain points of Circular No. 64/2000/TT-BTC dated July 3, 2000 of the Ministry of Finance as follows:

Replacing Point 2, Part III (III-2) on the procedures for collecting and paying into the State Budget of Circular No. 64 mentioned above with the following specific content:

2. Procedures for collecting and paying into the State Budget:

a. The fee-collecting agency retains 30% (thirty percent) of the actual collected amount before paying it into the State Budget.

b. The retained 30% portion shall be used by the Ministry of Foreign Affairs for the following purposes:

b.1. To purchase passports, blank forms, and related expenses for fee collection work (transportation costs, declaration forms, templates, office supplies...).

b.2. After deducting the actual expenses as specified in point (b.1), the remaining portion shall be distributed as follows:

One-third shall be allocated to supplement funds for repairing residences and offices, purchasing equipment for Vietnamese representative agencies abroad (excluding basic construction).

Two-thirds shall be set aside to establish a welfare fund, awards for representative agencies, and compensation for relevant staff involved in fee collection.

c. Depending on the characteristics of each location, the Ministry of Foreign Affairs will provide detailed guidance on the use of funds for Vietnamese representative agencies to manage and increase revenue for the State and to balance and distribute income among Vietnamese representative agencies abroad.

d. Payment into the State Budget:

The total amount of fees collected, after deducting 30% retained for the Ministry of Foreign Affairs to use according to the provisions of point b above, must be paid into the State Budget reserve fund monthly, no later than the 15th day of the month, based on the previous month's collection. The fee-collecting agency must pay the State Budget in the same currency in which the fees were collected.

Annually, the fee-collecting agency must prepare a budget for income and expenditure and settle accounts for the fees collected, paid, and utilized, reporting to the Ministry of Foreign Affairs (Financial Management Department). The Ministry of Foreign Affairs will consolidate and settle accounts with the Ministry of Finance (according to two attached forms).

This circular takes effect from the date of effectiveness of Circular No. 64/2000/TT-BTC dated July 3, 2000 guiding the collection and payment procedures for fees applicable at diplomatic missions and consular offices of Vietnam abroad./.

TABLE 2

(Issued together with Circular No. 90/2000/TT-BTC dated September 1, 2000 of the Ministry of Finance)

DETAIL SETTLEMENT OF THE 30% PORTION RETAINED FOR THE MINISTRY OF FOREIGN AFFAIRS

Year...

(converted to USD)

Unit of measurement: USD

Content of expenditure

Amount

I. Total retained income (a+b):

 

aBeginning balance (According to the reserve fund if any)

 

b30% retained in the year

 

II. Total actual expenditure:

 

aPassport purchases, forms, office supplies

 

bEquipment fund

 

cWelfare and award fund:

 

On-site allowance

 

Welfare and awards at the agency

 

Allocation to the Ministry:

 

+ Subsidies for other representative agencies

 

+ Domestic expenditures

 

 

 

III. Balance carried over to the next year:

 

General Director

HEAD OF FINANCIAL MANAGEMENT DEPARTMENT

(Signature and seal)

TABLE 1

( Issued together with Circular No. 90/2000/TT-BTC dated September 1, 2000 of the Ministry of Finance)

SUMMARY OF INCOME AND EXPENSES FOR BORDER CONTROL FEES YEAR...

(CONVERTED TO USD)

VIETNAMESE REPRESENTATIVE AGENCY AT

END BALANCE OF PREVIOUS YEAR

INCOME GENERATED DURING THE YEAR

TOTAL INCOME

TOTAL EXPENSES

BALANCE CARRIED OVER TO NEXT YEAR

REMARKS

 

Total Amount

NS

BNG

Total Amount

NS (70%)

BNG

(30%)

Total Amount

NS

BNG

Total Amount

NS

BNG

Total

Number

NS

BNG

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

                                                                                                             HEAD OF MANAGEMENT FINANCE DEPARTMENT

                                                                                                            (Signature and seal)

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Bản đồ quan hệ

90/2000/TT-BTC
Circular No. 90/2000/TT-BTC supplements and amends certain points of Circular No. 64/2000/TT-BTC dated July 3, 2000 guiding the collection and payment of consular fees applicable at Vietnamese diplomatic missions and consular offices abroad.
Expired

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