Circular No. 140/2016/TT-BTC dated September 19, 2016 of the Ministry of Finance on collection and payment of fees for issuance of working holiday permits with respect to New Xealand and Australia working holiday makers

THE MINISTRY OF FINANCE

Circular No.140/2016/TT-BTC dated September 19, 2016 of the Ministry of Finance on collection and payment of fees for issuance of working holiday permits with respect to New Zealand and Australia working holiday makers

Pursuant to the Law on fees and charges No. 97/2015/QH13 dated November 25, 2015;

Pursuant to the Law on State budget No. 83/2015/QH13 dated June 25, 2015;

Pursuant to the Government s Decree No. 120/2016/ND-CP dated August 23, 2016 on guidelines for the Law on fees and charges;

Pursuant to Agreement entered into between the Government of the Socialist Republic of Vietnam and the Government of New Zealand on Working Holiday Scheme dated December 29, 2011; Agreement entered into between the Government of the Socialist Republic of Vietnam and the Government of Australia on Working Holiday Scheme dated March 18, 2015;

Pursuant to the Government s Decree No. 215/2013/ND-CP dated December 23, 2013 defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;

At the request of the Director of the Tax Policy Department,

The Minister of Finance promulgates a Circular on collection and payment of fees for issuance of working holiday permits with respect to New Zealand and Australia working holiday makers as follows:

Article 1. Payers and collecting authority

1. Payers

New Zealand working holiday makers with respect to the Agreement between the Government of the Socialist Republic of Vietnam and the Government of New Zealand on the Working Holiday Scheme and Australia working holiday makers with respect to the Agreement between the Government of the Socialist Republic of Vietnam and the Government of Australia on the Working Holiday Scheme must pay fees for issuance of working holiday permits in accordance with this Circular.

2. Collecting authority

The Department of Employment affiliated to the Ministry of Labor, War Invalids and Social Affairs shall, upon issuance of working holiday permits to New Zealand and Australia working holiday makers, collect and pay fees for issuance of working holiday permits to the working holiday makers as prescribed in this Circular.

Article 2. Fees

1. The amount of fees for issuance of working holiday permits to New Zealand and Australia working holiday makers:

a) Initial issuance: VND 600,000/issue/person;

b) Reissuance: VND 500,000/issue/person;

2. The fees for issuance of working holiday permits to New Zealand and Australia working holiday makers shall be collected in Vietnamese dong (VND).

Article 3. Collection, payment and management

1. The collecting authority shall pay 100% of total amount of collected fees to the government budget according to the applicable government budget entries.

2. The central budget shall provide funding that is allocated in the recurrent expenditures estimate of the Ministry of Labor, War Invalids and Social Affairs for expenditures on issuance, and collection of fees for working holiday permits to New Zealand and Australia working holiday makers. At the time in which the annual state budget estimates are made, the Ministry of Labor, War Invalids and Social Affairs shall make the estimates for expenditures on issuance, and collection of fees for working holiday permits to New Zealand and Australia working holiday makers, then combine it with the expenditure estimates of State budget of the Ministry of Labor, War Invalids and Social Affairs to be sent to the Ministry of Finance as prescribed.

3. The collecting authority shall make monthly statements and payment of fees and make annual statements as prescribed in law on tax administration.

Article 4. Implementation

1. This Circular takes effect January 1, 2017. This Circular replaces Circular No. 97/2012/TT-BTC dated June 18, 2012 of the Ministry of Finance on guidelines for collection, payment and management of fees for issuance of working holiday permits to New Zealand working holiday makers.

2. Other issues in connection with collection and payment of the fees not provided in this Circular shall be regulated in the Government s Decree No. 120/2016/ND-CP dated August 23, 2016 on guidelines for the Law on fees and charges; Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Ministry of Finance on guidelines for the Law on Tax administration; Law on amendments to the Law on Tax administration and the Government s Decree No. 83/2013/ND-CP dated July 22, 2013 and Circular No. 153/2012/TT-BTC dated September 17, 2012 of the Ministry of Finance on guidelines for printing, issuance, management and use of documentary evidence of fees and charges payable to State budgets and their amending documents.

3. Organizations and individuals subject to fees and relevant agencies shall implement this Circular. The difficulties that arise during the implementation must be reported to the Ministry of Finance for consideration./.

For the Minister

The Deputy Minister

Vu Thi Mai