Circular No. 170/2015/TT-BTC dated November 09, 2015 of the Ministry of Finance providing on collection rate, collection regime and management of fees for citizen identification card

THE MINISTRY OF FINANCE

Circular No. 170/2015/TT-BTC dated November 09, 2015 of the Ministry of Finance providing on collection rate, collection regime and management of fees for citizen identification card

Pursuant to the Law on Citizen Identification No. 59/2014/QH13 dated November 20, 2014;

Pursuant to the Ordinance on charges and fees No. 38/2001/PL-UBTVQH10 dated August 28, 2001;

Pursuant to the Decree No. 57/2002/ND-CP dated June 03, 2002 of the Government detailing the implementation of the ordinance on charges and fees; Decree No. 24/2006/ND-CP dated March 06, 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 Decree No. 215/2013/ND-CP dated November 23, 2013 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Tax Policy Department

Article 1. Scope of application

This Circular provides for collection rate, collection regime and management of fees for citizen identification card according to the Law on Citizen Identification.

Article 2. Subjects of application

Vietnamese citizens being 14 years old or over when processing the procedures of changing, re-granting the citizen identification card as stipulated under this Circular must pay fees for citizen identification card.

Article 3. Subjects that don’t have to pay fees

1. Citizens being 14 years old or over process the procedures of granting the citizen identification card for the first time.

2. Citizens change the citizen identification card when they reach full 25 years old, full 40 years old and full 60 years old.

3. Citizens change the citizen identification card when there are mistakes on the citizen identification card made by management agencies.

Article 4. Subjects are exempted from fees

1. Citizens that are granted the 9-number identity card and 12-number identity card want to renew the citizen identification card according to the law on citizen identification.

2. Renewing the citizen identification card when there is a law on changing administrative boundaries.

3. Renewing, re-granting the citizen identification card for the citizen who is father, mother, wife, husband, the under – 18 year old children of the Martyrs; wounded soldiers and people who are entitled to as wounded soldiers, the under – 18 year old children of wounded soldiers and people who are entitled to as wounded soldiers; citizens who live in mountainous areas as stipulated by the Committee on Ethnic Minority Affairs; citizens who are classified in poor families as stipulated by the law.

4. Renewing, re-granting the citizen identification card for the under 18 year old citizen who are parentless and homeless.

Article 5. Collecting agencies

1. Police department of residency registration & management, and national data on population – General Police Department – Ministry of Public Security.

2. Police Department of Administrative Management in provinces, cities that are under the central’s management;

3. Police Department of districts under the management of the province’s Police Department, cities that are under the central’s management;

Article 6. Fee rate

1. The fee rate for renewing, re-granting is as follows:

a) Renewing: 50,000 dong/card;

b) Re-granting: 70,000 dong/card;

2. Citizens who live in mountainous communes, towns; boundary communes; island districts shall pay the fee rate that is equal 50% of the rate as stipulated under Clause 1 of this Article;

3. The fee for the citizen identification card is collected in Vietnam dong (VND).

Article 7. Organization of collection, payment and management

1. The fee for the citizen identification card belongs to the State budget.

2. Collecting agencies shall pay 100% of the collected amount of money to the State budget under the current state budget code.

Expenses related to renewing, re-granting the citizen identification card shall be granted according to the estimation approved annually. Collecting agencies shall estimate the expenses for renewing, re-granting the citizen identification card to summarize in the annual budget estimation and send to the Finance Department for decision.

Article 8. Organization of implementation and forwarding provisions

1. This Circular takes effect on January 01, 2016 and replaces the Circular No. 155/2012/TT-BTC dated September 20, 2012 of the Ministry of Finance regulating on fee rate, collection regime, management and use of fees for new identity card.

2. Places which those conditions on information infrastructure, facilities and citizen identification management agency, the national population database and citizen identification database are not good continue to issue the identity card as stipulated under Clause 4 Article 38 of the law on identification card shall collect, pay and manage the fees for identity card as stipulated under the Circular No. 02/2014/TT-BTC dated January 02, 2014 of the Ministry of Finance guiding on charges and fees under the competence of the People s Council of provinces and cities under the central’s management; the collection regime, payment and management of fees for citizen identification card must be implemented no later than January 01, 2020 according to regulations under this Circular.

3. Other contents related to collection, payment and management of fees that are not guided under this Circular shall be implemented according to the Circular No. 63/2002/TT-BTC dated July 24, 2002 and the Circular No. 45/2006/TT-BTC dated May 25, 2006 amending, supplementing the Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of regulations on charges and fees; the Circular No. 156/2013/TT-BTC dated November 06, 2013 of the Ministry of Finance guiding a number of Articles on Tax management; the law amending, supplementing a number of articles of the law on tax management and the Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government and the Circular No. 153/2012/TT-BTC dated September 17, 2012 of the Ministry of Finance guiding the printing, issuance, management and use of documents for the collection of charges and fees belonging to the state budget and other documents (if any).

4. Individuals that are under the subjects of paying fees and related organizations shall be responsible for implementing this Circular. Any problems arising in the course of implementation should be reported to the Ministry of Finance for consideration and settlement.

For the Minister

Deputy Minister

Vu Thi Mai