Circular No. 07/2008/TT-BTC dated January 15, 2008 of the Ministry of Finance providing guidance on the residence registration fee

CIRCULAR

PROVIDING GUIDANCE ON THE RESIDENCE REGISTRATION FEE

Pursuant to the Law on Residence  dated November 29, 2006 ;

Pursuant to the Government Decree No. 107/2007/ND-CP of June 25, 2007, detailing and guiding the implementation of a number of articles of the Law on Residence;

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

Pursuant to the Government Decree No. 24/2006/ND-CP of March 6, 2006, amending and supplementing a number of articles of Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of the Ordinance on Charges and Fees;

Pursuant to the Government Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry;

Pursuant to the Prime Minister Directive No. 24/2007/CT-TTg of November 1, 2007, on further rectifying the implementation of legal provisions on charges and fees, and policies on mobilization and use of people’s contributions;

After exchanging opinions with the Public Security Ministry, the Finance Ministry issues the following guidance on the residence registration fee:

I. SCOPE OF APPLICATION

1. Residence registration fee means a revenue payable by persons registering their residence for management to the residence registration and management agency under the residence law.

2. Agencies performing the residence registration and management under the residence law shall collect the residence registration fee.

3. Parents, spouses and under-18 children of fallen soldiers; war invalids and their under-18 children; Vietnamese heroic mothers; households covered by the hunger eradication and poverty alleviation program; citizens in highland communes or townships under the Nationality Committee’s regulations are exempt from the residence registration