Circular No. 256/2016/TT-BTC dated November 11, 2016 of the Ministry of Finance providing for fees for processing of applications for citizen identity card, and the collection, transfer and management thereof

THE MINISTRY OF FINANCE

Circular No. 256/2016/TT-BTC dated November 11, 2016 of the Ministry of Finance providing for fees for processing of applications for citizen identity card, and the collection, transfer and management thereof

Pursuant to the Law on fees and charges dated November 25, 2015;

Pursuant to the Law on state budget dated June 25, 2015;

Pursuant to the Government s Decree No. 120/2016/ND-CP dated August 23, 2016 detailing and guiding the implementation of a number of articles of the Law on fees and charges;

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

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

Minister of Finance promulgates this Circular to provide for the fees for processing of applications for Citizen Identity Card, and the collection, transfer and management thereof.

Article 1. Scope of adjustment and subject of application

1. This Circular deals with the fees for processing of applications for Citizen Identity Card, and the collection, transfer and management thereof.

2. This Circular applies to payers and collectors of the fees for processing of applications for Citizen Identity Card, and other organizations and individuals involved in the collection, transfer and management thereof.

Article 2. Payers

Any Vietnamese citizens from the age of 16 or older must pay fees for processing of applications for Citizen Identity Card in conformity with regulations herein when they go through procedures for issuance, change or re-issuance of Citizen Identity Card.

Article 3. Collectors

Collectors of fees for processing of applications for Citizen Identity Card include:

1. The Police Department of residence registration and management and national database on population of the Police General Department (affiliated to Ministry of Public Security);

2. Public Security Departments of central-affiliated cities or provinces;

3. Public Security Offices of urban/ suburban districts, towns and cities affiliated to the Public Security Departments of central-affiliated cities/ provinces and equivalent administrative units.

Article 4. Fee

1. The fees for processing of applications for issuance, change and re-issuance of Citizen Identity Card are provided for as follows:

a) Fees for processing of applications for issuance of Citizen Identity Card paid by citizens from the age of 16 or olders; fees for processing of applications for change of Citizen Identity Card paid by citizens at the age of 25, 40 or 60; fees for processing of applications for change from 9-digit ID card or 12-digit ID card to Citizen Identity Card: VND 30,000/ a Citizen Identity Card.

b) Fees for processing of applications for change of Citizen Identity Card due to damage; change of the first, middle or last name; change of identity characteristics; sex reassignment, redetermination of native land; errors on the Citizen Identity Card; at the citizen’s request : VND 50,000/ a Citizen Identity Card.

c) Fees for processing of applications for re-issuance of Citizen Identity Card in cases of loss of Citizen Identity Card or resumption of Vietnamese citizenship as regulated by the Law on Vietnamese citizenship: VND 70,000/ a Citizen Identity Card.

2. The fees for processing of applications for Citizen Identity Card prescribed in Clause 1 of this Articles paid by citizens living at mountainous communes/towns, border communes, or island districts shall be reduced by 50%.

Article 5. Fee exemption

The following entities are eligible for exemption from the fees for processing of applications for Citizen Identity Card:

1. Citizens under the age of 16 applying for issuance, change and re-issuance of Citizen Identity Card.

2. Applicants for change of Citizen Identity Card upon the change of administrative division by the Government.

3. Spouse, parents and children under the age of 18 of revolutionary martyrs; wounded soldiers, persons enjoying benefits the same as wounded soldiers; children under the age of 18 of wounded soldiers and persons enjoying benefits the same as wounded soldiers; sick soldiers; citizens lifing at highland communes/towns as prescribed by Committee for Ethnic Affairs; citizens of poor households as regulated by laws.

4. Double orphans under the age of 18.

5. Applicants for change of Citizen Identity Card because there are errors on the issued Citizen Identity Card caused by the Citizen Identity Card managing agency.

Article 6. Declaration and transfer of fees

The collectors must declare and transfer collected fees on a monthly basis, and make statement of fees on an annual basis in accordance with regulations in Clause 3 Article 19 and Clause 2 Article 26 of the Circular No. 156/2013/TT-BTC dated November 06, 2013 by Minister of Finance providing guidance on a number of articles of the Law on tax management; the Law on amendments to the Law on tax management and the Government s Decree No. 83/2013/ND-CP dated July 22, 2013.

Article 7. Fee management

Collectors must pay total amount (100%) of collected fees to state budget according to the list of current state budget entries. Expenditure for carrying out the fee collection activities shall be covered by funding from state budget included in each collector’s estimate under the policies and levels of state budget expenditures as regulated by laws.

Article 8. Expenditure for production, issuance and management of Citizen Identity Card

1. Expenditures for production, management and issuance, change or re-issuance of Citizen Identity Card shall be covered by funding from state budget in accordance with regulations on management levels of state budget.

2. The agency in charge of production, management and issuance, change or re-issuance of Citizen Identity Card shall be responsible for preparing and sending annual estimate on state budget revenues and expenditures to competent authority in accordance with regulations of the Law on state budget.

3. Expenditures for production, management and issuance, change or re-issuance of Citizen Identity Card include:

a) Expenditure for purchasing plastic materials for producing pre-printed Citizen Identity Cards;

b) Expenditure for purchasing security chip for producing pre-printed Citizen Identity Cards;

c) Expenditure for producing and processing pre-printed Citizen Identity Cards;

d) Expenditure for delivery of Citizen Identity Cards;

dd) Expenditure for maintaining or replacing components or parts of card printer system;

e) Expenditure for maintaining the central card printer system;

g) Expenditure for maintaining/ repairing the local card printer systems;

h) Expenditure for printing templates and supplies of Citizen Identity Card issuance systems at central and local police authorities;

n) Expenditure for materials consumed for printing and personalizing Citizen Identity Cards;

o) Expenditure for office stationeries and devices;

p) Expenditure for overtime pay given to persons who do not receive salaries;

q) Expenditure for propagation, training and dissemination of laws.

Article 9. Implementation organization

1. This Circular takes effect on January 01, 2017 and supersede the Circular No. 170/2015/TT-BTC dated November 09, 2015 by Minister of Finance providing for the fees for processing of applications for Citizen Identity Card, and the collection, transfer and management thereof.

2. The fees for processing of applications for issuance, change or re-issuance of Citizen Identity Card submitted before the effective date of this Circular and procedures thereof conducted after the effective date of this Circular shall be governed by the regulations in the Circular No. 170/2015/TT-BTC dated November 09, 2015 by Minister of Finance.

3. Other contents related to the collection, transfer, management, use of fees, receipts and announcement of regulations on the fee collection, which are not provided for in this Circular, shall be performed in conformity with regulations in the Law on fees and charges, the Government s Decree No. 120/2016/ND-CP dated August 23, 2016, the Circular No. 156/2013/TT-BTC dated November 06, 2013 by Minister of Finance providing guidance on a number of articles of the Law on tax management, the Law on amendments to the Law on tax management and the Government s Decree No. 83/2013/ND-CP dated July 22, 2013, and the Circular by Minister of Finance providing for the printing, issuance, management and use of receipts of fees and charges under the government revenues and other documents on amendments and supplements thereof (if any).

4. Any difficulties arising in the course of implementation of this Circular should be promptly reported to Ministry of Finance for consideration./.

For the Minister

The Deputy Minister

Vu Thi Mai