Circular No. 97/2012/TT-BTC stipulates the system for collecting, paying, and managing fees for issuing work permits during holidays for Australian citizens, effective from August 2, 2012. Australian citizens must pay a fee when working during holidays at a rate of VND 600,000 per person per issuance (new issue) and VND 500,000 per person per issuance (reissue).
적용 범위
Australian citizens working during holidays.
핵심 사항
- Australian citizens applying for new work permits during holidays must pay a fee of VND 600,000 per person per issuance, and VND 500,000 per person per issuance for reissuance.
- The Ministry of Labor, Invalids and Social Affairs (Employment Bureau) is responsible for collecting, paying, and managing the fees.
- The fees belong to the state budget and must be registered and declared for payment into the state budget according to regulations.
- One hundred percent of the total amount of fees collected must be paid into the state budget.
- The Ministry of Labor, Invalids and Social Affairs prepares the annual budget estimate for costs related to issuing and collecting fees.
🌐 이 문서의 사회적 영향
- Australian citizens will have to pay fees when working during holidays, increasing their financial burden.
- Management agencies need to invest additional resources for collecting and managing fees, affecting the budget.
❓ 자주 묻는 질문
What is the fee for issuing work permits during holidays?
The fee for new issuance is VND 600,000 per person per issuance, and the fee for reissuance is VND 500,000 per person per issuance.
Which agency is responsible for collecting the fees?
The Ministry of Labor, Invalids and Social Affairs (Employment Bureau) is responsible for collecting, paying, and managing fees for issuing work permits during holidays for Australian citizens.
Does this fee belong to the state budget?
Yes, the fee for issuing work permits during holidays is a revenue item belonging to the state budget.
When must Australian citizens pay the fee?
Australian citizens must pay the fee when obtaining work permits during holidays according to the Agreement between the two governments.
How will the collected fees be used?
One hundred percent of the total amount of fees collected must be paid into the state budget to ensure funding for issuing and collecting fees.
전문
CIRCULAR
Guidelines on the collection, submission, and management of fees for issuing permits to work during holidays for Australian citizens
________________________________
Based on the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH10 dated August 28, 2001;
Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 and Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government detailing the implementation of the Ordinance on Fees and Charges;
Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Based on the Agreement between the Government of the Socialist Republic of Vietnam and the Government of Australia regarding the Working Holiday Program signed on December 29, 2011;
Considering the proposal of the Director of the Tax Policy Department;
The Minister of Finance issues this Circular guiding the collection, submission, and management of fees for issuing permits to work during holidays for Australian citizens as follows:
Article 1. Subjects paying fees and collecting agencies
1. Subjects paying fees
Australian citizens working during holidays under the Agreement between the Government of the Socialist Republic of Vietnam and the Government of Australia regarding the Working Holiday Program must pay the fee for issuing a permit to work during holidays according to the guidelines set out in this Circular.
2. Collecting agencies
The Ministry of Labor - Invalids and Social Affairs (Employment Bureau) when issuing permits to work during holidays for Australian citizens shall be responsible for organizing the collection, submission, and management of fees for issuing permits to work during holidays for Australian citizens according to the guidelines set out in this Circular.
Article 2. Level of fee collection
1. The amount of the fee for issuing a permit to work during holidays for Australian citizens is as follows:
a) Issuance: VND 600,000 per issuance per person;
b) Reissuance: VND 500,000 per reissuance per person;
2. The fee for issuing a permit to work during holidays for Australian citizens shall be collected in Vietnamese Dong (VND).
Article 3. Organization of collection, payment, and management
1. The fee for issuing a permit to work during holidays for Australian citizens is a revenue item belonging to the state budget.
2. The agency collecting the fee for issuing a permit to work during holidays for Australian citizens shall be responsible for registering, declaring, and submitting the fee to the state budget according to the provisions of Circular No. 63/2002/TT-BTC dated July 24, 2002, and Circular No. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and charges.
3. The agency collecting the fee shall submit 100% (one hundred percent) of the total amount of the collected fee to the state budget according to the corresponding chapter, type, section, item, sub-item of the State Budget Classification currently in effect.
4. The central budget allocates funds in the annual regular expenditure budget of the Ministry of Labor - Invalids and Social Affairs to ensure costs for issuing and collecting fees for permits to work during holidays for Australian citizens. At the time of preparing the state budget annually, the Ministry of Labor - Invalids and Social Affairs prepares the budget for costs related to issuing and collecting fees for permits to work during holidays for Australian citizens and includes it in the overall budget of the Ministry of Labor - Invalids and Social Affairs sent to the Ministry of Finance according to regulations.
Article 4: Implementation organization
1. This Circular takes effect from August 2, 2012.
2. Other contents related to the collection, submission, management, and public disclosure of the fee collection system not covered in this Circular shall be implemented according to the guidelines set out in Circular No. 63/2002/TT-BTC dated July 24, 2002, and Circular No. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and charges; Circular No. 28/2011/TT-BTC dated February 28, 2011 of the Ministry of Finance guiding the implementation of certain articles of the Law on Tax Administration, guiding the implementation of Decree No. 85/2007/NĐ-CP dated May 25, 2007, and Decree No. 106/2010/NĐ-CP dated October 28, 2010 of the Government.
3. Organizations and individuals subject to payment of the fee and relevant agencies are responsible for implementing this Circular. In the course of implementation, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for consideration and guidance./.
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