CIRCULAR

GUIDING THE REGIME OF COLLECTION, REMITTANCE, MANAGEMENT AND USE OF THE CHARGE FOR VERIFICATION OF PAPERS AND DOCUMENTS ON VIETNAMESE LABORERS WORKING OVERSEAS APPLICABLE TO OVERSEAS LABOR MANAGEMENT BOARDS

Pursuant to the Government’s Decree No. 60/2003/ND-CP of June 6, 2003, detailing and guiding the implementation of the State Budget Law;

Pursuant to the Government’s Decree No. 81/2003/ND-CP of July 17, 2003, detailing and guiding the implementation of the Labor Code regarding Vietnamese laborers working overseas;

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

The Finance Ministry hereby guides the regime of collection, remittance, management and use of the fee for verification of papers and documents on Vietnamese laborers (hereinafter referred to as paper verification charge) applicable to boards for management of Vietnamese laborers working overseas as follows:

I. PAPER VERIFICATION CHARGE PAYERS

Foreign companies, organizations and individuals that request boards for management of Vietnamese laborers working overseas (under the Ministry of Labor, War Invalids and Social Affairs) to verify papers and documents on Vietnamese laborers working overseas shall pay the paper verification charge prescribed in this Circular.

II. PAPER VERIFICATION CHARGE RATES

1. Paper verification charge rates applied by boards for management of Vietnamese laborers working overseas are specified in Appendix 1 to this Circular.

2. Paper verification charge shall be collected in US dollar (USD) or in currencies of host countries on the basis of conversion from USD at exchange rates between these currencies and USD applied by banks where Vietnamese labor management boards open their accounts at the time of charge collection.

III. REGIME OF COLLECTION, REMITTANCE, MANAGEMENT AND USE OF PAPER VERIFICATION CHARGE

1. Paper verification charge-collecting agencies being boards for management of Vietnamese laborers working overseas have the following responsibilities:

- To organize the collection and remittance of paper verification charge in strict compliance with the provisions of this Circular. To publicly post up paper verification charge rates at places of charge collection. Paper verification charge receipts are printed and distributed by the Ministry of Labor, War Invalids and Social Affairs (according to the form set in Appendix 5 to this Circular) after reaching agreement with the Finance Ministry (the General Department of Taxation).

- To open accounting books to monitor and reflect the collection, remittance into the state budget, management and use of paper verification charge amounts according to the prescribed regime.

2. Procedures for charge collection and remittance into the state budget

The Ministry of Labor, War Invalids and Social Affairs is entitled to retain 30% of total collected amount of paper verification charge before remitting the remainder into the state budget to cover expenses specified in Section 3 below. By the 25^th of each month at the latest, the remainder (70%) shall be remitted by collecting agencies into the state budget custody fund according to current regulations on management of the state budget custody funds at overseas Vietnamese representations.

3. The Ministry of Labor, War Invalids and Social Affairs is entitled to use 30% of collected paper verification charge amount (constituting its non-business revenue source and not accounted into the state budget) to cover the following expenses:

a/ Payment of subsistence allowances, overtime allowance (including remuneration for prompt service), medical insurance, contractual remuneration (excluding salaries of cadres and civil servants salaried by the state budget according to regulations) to individuals directly performing the job, providing the service and collecting the charge;

b/ Expenses in direct service of the job performance, service provision and charge collection, including: expenses for stationery, office supplies, information and communication, electricity and water charges, working mission allowance (travel, accommodations, per diem, etc.) according to the current financial management mechanism applicable to overseas Vietnamese representations;

c/ Expenses for regular repair and overhaul of assets, machines and equipment directly used in the job performance, service provision and charge collection; depreciation of fixed assets used in the job performance, service provision and charge collection;     

d/ Expenses for procurement of supplies, materials and other expenses directly related to the job performance, service provision and charge collection;

e/ Expenses for payment of rewards and welfare benefits on the principle that in a year each laborer may enjoy rewards or welfare benefits not exceeding 3 (three) months’ paid salary or subsistence allowance if that year’s collected charge amount is higher than that of the preceding year, or equal to 2 months’ paid salary or subsistence allowance if that year’s collected charge amount is equal to or lower than that of the preceding year, after all expenses specified in Items a, b, c and d of this Point are ensured.

The Ministry of Labor, War Invalids and Social Affairs shall manage and use the retained charge amount for proper purposes and with lawful vouchers. When some expenses (electricity and water charges, etc.) are also paid for other activities besides charge collection activities, those expenses must be proportionately distributed to the job performance, service provision and charge collection. Annually, revenue-expenditure finalization must be made according to actually collected charge amount and paid expenses. After the finalization is made according to regulations, any paper verification charge amount not yet spent in the year may be carried forward to the subsequent year for further spending according to regulations.

IV. PAPER VERIFICATION CHARGE REVENUE-EXPENDITURE FINALIZATION

1. Boards for management of Vietnamese laborers working overseas shall open accounting books for recording and accounting collected paper verification charge amounts and paid expenses for the charge collection according to current regulations on the administrative and non-business accounting regime.

2. The Ministry of Labor, War Invalids and Social Affairs shall inspect and certify the paper verification charge revenue-expenditure finalizations of boards for management of Vietnamese laborers working overseas (Appendix 2) and sum up them into an annual finalization report to be sent to the Finance Ministry for evaluation (Appendix 3 and Appendix 4) and issuance of a notice on approval of that finalization together with the Ministry of Labor, War Invalids and Social Affairs’ finalization of operation funds of boards for management of Vietnamese laborers working overseas defined in the Finance Ministry’s Circular No. 10/2004/TT-BTC of February 19, 2004.

3. The Ministry of Labor, War Invalids and Social Affairs shall coordinate with the Finance Ministry in organizing periodical inspections of boards for management of Vietnamese laborers working overseas in order to ensure that their revenues and expenditures are compliant with regulations.

V. ORGANIZATION OF IMPLEMENTATION

1. This Circular takes effect 15 days after its publication in “CONG BAO,” and cancels the Finance Ministry’s Official Letter No. 7585-TC/TCDN of July 23, 2003.

2. The Ministry of Labor, War Invalids and Social Affairs shall guide boards for management of Vietnamese laborers working overseas in collecting, remitting and using the paper verification charge according to the provisions of this Circular.

3. Companies, organizations and individuals being paper verification charge payers and concerned agencies shall implement this Circular.

APPENDIX 1

TABLE OF PAPER VERIFICATION CHARGE RATES
(Promulgated together with the Finance Ministry’s Circular No. 37/2006/TT-BTC of May 9, 2006)

APPENDIX 2

(Promulgated together with the Finance Ministry’s Circular No. 37/2006/TT-BTC of May 9, 2006)

NOTICE

NOTICE ON PAPER VERIFICATION CHARGE REVENUE-EXPENDITURE FINALIZATIONS OF OVERSEAS LABOR MANAGEMENT BOARDS IN 200....

1/ Sum-up figures:

2/ Comments:

Accounting assessor                Head of section             P.p. the Minister of Labor, War

                                                                                             Invalids and Social Affairs

                                          (Signature and seal)

APPENDIX 3

(Promulgated together with the Finance Ministry’s Circular No. 37/2006/TT-BTC of May 9, 2006)

Hanoi, day.....month......year 200...

Table maker      Head of section                                                P.p. the Minister

Director of the Planning and Finance Department

(Signature and seal)

Note: Appendix 3 is for reporting to the Finance Ministry

APPENDIX 4

(Promulgated together with the Finance Ministry’s Circular No. 37/2006/TT-BTC of May 9, 2006)
DETAILED FINALIZATION OF USE OF 30% OF COLLECTED PAPER VERIFICATION CHARGE AMOUNT LEFT TO THE MINISTRY OF LABOR, WAR INVALIDS AND SOCIAL AFFAIRS

Year....................................

(Converted into USD)

Unit of calculation: USD

Note: Appendix 4 is for reporting to the Finance Ministry

Day......month........year...........

P.p. the Minister of Labor, War Invalids and Social Affairs

Director of the Planning and Finance Department

(Signature and seal)

APPENDIX 5

(Promulgated together with the Finance Ministry’s Circular No. 37/2006/TT-BTC of May 9, 2006)

RECEIPT OF PAPER VERIFICATION CHARGE

(Original 1: Filed at the collecting unit)

Sign:..............

Number:.............

Name of charge payer:

....................................................................................................................................

Address:.......................................................................................................................

Reason for charge payment:........................................................................................

Payable amount (in figures):.......................................................................................

(in words)....................................................................................................................

....................................................................................................................................

Mode of payment:........................................................................................................

.....................................................................................................................................

RECEIPT OF PAPER VERIFICATION CHARGE

(Original 2: Handed to the payer)

Sign:.................

Number:.................

Name of charge payer:

.........................................................................................................................

Address:...........................................................................................................

Reason for charge payment:............................................................................

Payable amount (in figures):...........................................................................

(in words)........................................................................................................

.........................................................................................................................

Mode of payment:............................................................................................

.........................................................................................................................

RECEIPT OF PAPER VERIFICATION CHARGE

(Original 3: Filed at the Ministry of Labor, War Invalids and Social Affairs)

Sign:....................

Number:....................

Name of charge payer:

....................................................................................................................................

Address:.....................................................................................................................

Reason for charge payment:......................................................................................

Payable amount (in figures):.....................................................................................

(in words).................................................................................................................

.................................................................................................................................

Mode of payment:....................................................................................................

..................................................................................................................................