Circular No. 259/2016/TT-BTC dated November 11, 2016 of the Ministry of Finance on the rate, collection, submission, administration and use of the fee for verification of documents and the charge for licensing of the export of Vietnamese workers on contract basis

THE MINISTRY OF FINANCE

Circular No.259/2016/TT-BTC dated November 11, 2016 of the Ministry of Finance on the rate, collection, submission, administration and use of the fee for verification of documents and the charge for licensing of the export of Vietnamese workers on contract basis

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

Pursuant to the Law of State budget dated June 25, 2015;

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

Pursuant to the Government’s Decree No. 215/2013/ND-CP dated December 23, 2013 on the functions, missions, authority and organizational structure of the Ministry of Finance;

At the request of the Head of the Department of Tax policy,

Minister of Finance promulgates the following Circular on the rate, collection, submission, administration and use of the fee for verification of documents and the charge for licensing of the export of Vietnamese workers on contract basis:

Article 1. Scope of adjustment and subject of application

1. This Circular stipulates the rate, collection, submission, administration and use of the fee for verification of documents and the charge for licensing of the export of Vietnamese workers on contract basis

2. This Circular applies to the payers and collectors of the fee for verification of documents and the charge for licensing of the export of Vietnamese workers on contract basis, and to other individuals and organizations concerning the collection, submission, administration and use of the fee for verification of documents and the charge for licensing of the export of Vietnamese workers on contract basis.

Article 2. Payer

1. Companies, organizations and individuals shall incur the relevant fee upon applying to competent government authorities for verification of the documents concerning Vietnamese workers taking up overseas employment.

2. Companies and organizations shall incur the charge defined in this Circular upon the issuance, replacement or re-issuance of their license for exporting workers.

Article 3. Collection of charges and fees

Department of Overseas Labor (Ministry of Labor, Invalids and Social affairs) and Vietnam’s overseas missions shall collect the fee and charge defined in this Circular.

Article 4. Rate

The fee and charge are specified below:

Article 5. Fee exemption

Individuals from poor and near-poor households and individuals from ethnic minority groups in economically and socially underdeveloped communes shall be exempted from the fee for verification of documents upon request of Vietnamese persons working in Taiwan and Japan.

Article 6. Declaration and submission of fee and charge

1. On no later than the fifth of each month, the overseas missions of Vietnam shall put the fee amount collected in the previous month into the temporary state budget fund of such missions.

2. On no later than the fifth of each month, the Department of Overseas Labor shall deposit the fee amount collected in the previous month into the budgetary contribution account at the State Treasury.

3. The fee collectors shall declare and finalize the charges and fees collected on monthly and annual basis, respectively, according to the guidelines in Section 3, Article 19 and Section 2, Article 26 of the Circular No. 156/2013/TT-BTC dated November 06, 2013 by the Minister of Finance on guidelines for the implementation of certain articles of the Law of tax administration; the Law on amendments to certain articles of the Law of tax administration and the Government’s Decree No. 83/2013/ND-CP dated July 22, 2013.

Article 7. Administration of charge and fee

1. The overseas missions of Vietnam shall transfer 30% of the fee amount collected into the account of the Department of Overseas Labor. 70% of the fee amount collected shall be submitted into the state budget. The expenditure for service provision and fee collection shall be sourced from the state budget apportioned in the fee collectors’ financial estimate pursuant to the regime and norm of state budget spending as per regulations.

2. Department of Overseas Labor:

a) Submit all the fee amount that it has collected and the fee amount received from the overseas missions of Vietnam into the state budget. The expenditure for service provision and fee collection shall be sourced from the state budget apportioned in the fee collectors’ financial estimate pursuant to the regime and norm of state budget spending as per regulations.

b) If the fee collector receives fixed operating subsidies according to the regulations of the government or Prime Minister on autonomy and self-responsibility for the disposition of tenure and administrative expenditure in government agencies, such agency can retain 30% of the amount that it has collected and 100% of the fee amount received from the overseas missions of Vietnam for the expenditure defined in Section 2, Article 5 of the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016. The remaining 70% of the fee amount collected shall be submitted into the state budget by chapter and sub-section of the current state budget index.

3. The fee collector shall submit 100% of the charge collected into the state budget by chapter and sub-section of the current state budget index. The expenditure for service provision and charge collection shall be sourced from the state budget apportioned in the fee collectors’ financial estimate pursuant to the regime and norm of state budget spending as per regulations.

Article 8. Implementation organization

1. This Circular takes effect on January 01, 2017. It shall replaces the Circular No. 37/2006/TT-BTC dated May 09, 2006 by the Minister of Finance on the overseas labor management committees’ collection, submission, administration and use of the fee for verification of documents concerning Vietnamese workers in overseas employment.

2. Other matters related to the collection, submission, administration, use, receipt and disclosure of the fee and charge, if not defined in this Circular, shall be governed by the Law of 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 the Minister of Finance on guidelines for the implementation of certain articles of the Law of tax administration; the Law on amendments to certain articles of the Law of tax administration, the Government s Decree No. 83/2013/ND-CP dated July 22, 2013 and the Circular by the Minister of Finance on the printing, issuance, administration and use of the receipts for collection of fees and charges for the state budget and the written amendments thereof (if available).

3. Any difficulties arising in the course of implementation shall be reported to the Ministry of Finance for review, guidance and amendment./.

For the Minister

The Deputy Minister

Vu Thi Mai