Circular No. 99/2002/TT-BTC guiding the regime of collection, payment management, and use of consular fees applicable at diplomatic representative agencies and consular agencies of Vietnam abroad.

CIRCULAR

Guidelines for the collection, submission, management, and use of consular fees applicable at

diplomatic missions and consular offices of Vietnam abroad

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Pursuant to Ordinance No. 38/2001/PL-UBTVQH10 dated August 28, 2001 issued by the Standing Committee of the National Assembly on fees and charges;

Pursuant to Decree No. 189/HĐBT dated June 4, 1992 of the Council of Ministers (now the Government) detailing the implementation of the Ordinance on Consular Affairs;

Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to Circular No. 398/CP-KTTH dated May 14, 2001 of the Prime Minister on the mechanism for using consular fees outside the country;

The Ministry of Finance issues guidelines for the collection, submission, management, and use of consular fees applicable at diplomatic missions and consular offices of Vietnam abroad (referred to collectively as consular fees) as follows:

I- SCOPE AND PAYERS OF THE FEES

1. Scope: This Circular shall be implemented from the date it comes into effect until December 31, 2005. From January 1, 2006, separate guidelines will apply.

2. Payers:

Organizations and individuals of Vietnam and organizations and individuals of foreign countries that are served by diplomatic missions and consular offices of the Socialist Republic of Vietnam abroad in matters related to state administration upon request or as required by law must pay the fees as stipulated in this Circular.

3. No consular fees shall be collected in the following cases:

a) Foreign nationals who are guests (including spouses and children accompanying the guest) invited by the Party, National Assembly, State, Government, or leaders of the Party, National Assembly, State, and Government of the Socialist Republic of Vietnam in their personal capacity.

b) Staff and administrative technical personnel (including spouses and children) of foreign diplomatic missions and consular offices, international organizations enjoying privileges and immunities.

c) Foreign nationals holding diplomatic passports or service passports issued by foreign countries, based on the principle of reciprocity.

d) Foreign nationals exempted from consular fees under agreements or arrangements between the Government of Vietnam and the Government or organization of another country.

e) Foreign nationals who are citizens of countries that have not signed agreements or arrangements with Vietnam but unilaterally waive visa fees for Vietnamese citizens holding diplomatic, official, or ordinary passports shall also be exempted from visa fees according to the principle of reciprocity.

g) Foreign nationals entering Vietnam to carry out relief or humanitarian work for Vietnamese organizations and individuals.

h) Subjects exempted from consular fees pursuant to specific decisions of the Minister of Foreign Affairs.

II- AMOUNT OF FEES

The amount of consular fees is specified in the Fee Schedule attached to this Circular and applies at diplomatic missions and consular offices of Vietnam abroad.

In the following cases, the specific amounts are applied as follows:

a) Vietnamese residing in China, Laos, and Thailand pay at 50% of the prescribed amount; Vietnamese residing in Cambodia pay at 20% of the prescribed amount corresponding to the type of work specified in the Fee Schedule.

b) Based on the principle of reciprocity and international practice in each country, the Ministry of Foreign Affairs considers and decides to adjust (increase or decrease) up to 20% of the prescribed amount in the Fee Schedule attached to this Circular, applicable at diplomatic missions and consular offices of Vietnam in each specific country. If the adjustment exceeds 20%, the Ministry of Foreign Affairs shall submit a written request to the Ministry of Finance for a decision.

2. Consular fees are collected in US dollars (USD) or local currency based on conversion from USD according to the exchange rate set by the bank where the Vietnamese mission maintains an account and remains stable for six months. During this period, if the exchange rate fluctuates by more than 20%, the head of the mission must report to the Ministry of Finance to review and set the consular fee in local currency, which will remain stable according to this principle.

III- COLLECTION, SUBMISSION, AND MANAGEMENT OF FEES

1. The entity collecting consular fees is the diplomatic mission and consular office of Vietnam abroad directly serving organizations and individuals in matters related to state administration upon request or as required by law. The entity collecting consular fees is responsible for:

- Organizing the collection and submission of fees in accordance with the provisions of this Circular. When collecting and submitting fees, appropriate receipts and payment vouchers issued by the Ministry of Foreign Affairs must be used, subject to the approval of the Ministry of Finance (General Department of Taxation) in writing.

- Maintaining accounting records to track revenue, budget submissions, and the use of consular fees in accordance with established regulations.

2. Procedures for submission to the State Budget

During the five-year period from 2001 to 2005, the Ministry of Foreign Affairs may retain 70% of the total consular fees collected before submitting them to the State Budget to fund the purposes specified in Part IV of this Circular. The remaining 30% must be submitted monthly (no later than the 25th of each month) to the Temporary Holding Fund of the State Budget in accordance with Circular No. 29/2000/TT-BTC dated April 24, 2000, issued by the Ministry of Finance on the management of the Temporary Holding Fund of the State Budget at Vietnamese missions abroad. Starting from 2006, the Ministry of Finance will issue separate guidelines.

IV- USE OF COLLECTED FEES

The retained 70% of consular fees may be used for the following purposes:

1. During the five-year period from 2001 to 2005, the Ministry of Foreign Affairs may use 40% of the collected fees for investment in basic construction projects. The use and management of 40% of the collected consular fees shall be carried out in accordance with Circular No. 85/2001/TT-BTC dated October 25, 2001, issued by the Ministry of Finance, guiding the management and use of consular fees retained for the Ministry of Foreign Affairs to invest in purchasing houses, upgrading facilities, and working equipment for Vietnamese missions abroad.

The retained 30% of consular fees may be used for the following purposes:

a. To purchase passports, white print materials, and other expenses related to the collection of fees (transportation costs, declaration forms, templates, office supplies...).

b. After deducting the expenses mentioned in Point 2a, the remainder is distributed as follows:

+ Allocate 1/3 to supplement regular funds for repairs to office buildings and the purchase of equipment for Vietnamese missions abroad.

+ Allocate 2/3 for:

- Allowances for staff involved in fee collection.

- Balancing and distributing income among Vietnamese missions abroad.

- Establishing a reward and welfare fund, with an average of three months' living expenses per person annually.

c. The Ministry of Foreign Affairs, based on the characteristics of each area and the specific situation each year, shall guide the content of expenditures, coordinate, and distribute income among Vietnamese representative offices abroad, and report to the Ministry of Finance on the implementation of these tasks.

The Ministry of Finance shall record the revenue into the state budget and allocate the budget estimate for the Ministry of Foreign Affairs with respect to the amount of service fees retained at 30%.

All amounts of service fees extracted must be used according to the prescribed regulations and settled annually; any unused portion within the year may be carried over to the following year for continued expenditure as prescribed.

V- SETTLEMENT OF SERVICE FEE INCOME AND EXPENSES

1. Vietnamese representative offices abroad are responsible for maintaining accounting books to record and account for service fee income and expenses in accordance with Decision No. 999/TC-QĐ-CĐKT dated November 2, 1996, issued by the Minister of Finance regarding the issuance of the administrative and public service accounting system.

2. The Ministry of Foreign Affairs is responsible for inspecting and confirming the settlement of consular service fee income and expenses of Vietnamese representative offices abroad (Annex 1), and compiling them into the annual settlement report for review by the Ministry of Finance (Annexes 2 and 3), and issuing the approval notice for the settlement together with the settlement of funds for Vietnamese representative offices abroad by the Ministry of Foreign Affairs.

3. The Ministry of Foreign Affairs is responsible for coordinating with the Ministry of Finance to organize regular inspections of Vietnamese representative offices abroad to ensure compliance with prescribed income and expenditure regulations.

VI- IMPLEMENTATION

1. This Circular takes effect fifteen days from the date of signature and replaces Circular No. 64/2000/TT-BTC dated July 3, 2000, Circular No. 90/2000/TT-BTC dated September 1, 2000, both issued by the Ministry of Finance, and Joint Circular No. 08/TTLT-BTP-BNG dated December 31, 1998, issued by the Ministry of Finance, the Ministry of Justice, and the Ministry of Foreign Affairs.

2. The Ministry of Foreign Affairs shall guide Vietnamese diplomatic missions and consular offices abroad in collecting, depositing, and using consular service fees in accordance with this Circular.

3. Organizations and individuals subject to consular service fees and related agencies are responsible for implementing this Circular.