THE MINISTRY OF FINANCE __________ No. 41/2020/TT-BTC | THE SOCIALIST REPUBLIC OF VIETNAM Independence – Freedom - Happiness ________________________ Hanoi, May 18, 2020 |
CIRCULAR
On amending and supplementing a number of articles of the Circular No 219/2016/TT-BTC dated November 10, 2016 prescribes the rates of charges and fees related to exit from, entry into, transit through and residence in Vietnam and charge and fee collection, remittance, management and use
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Pursuant to the November 25, 2015 Law on Charges and Fees;
Pursuant to the Law on State Budget dated June 25, 2015;
Pursuant to the Government’s Decree No. 120/2016/ND-CP of August 23, 2016, detailing and guiding a number of articles of the Law on Charges and Fees;
Pursuant to the Government's Decree No. 117/2017/ND-CP dated April 23, 2019 stipulating on management and use of state budget for some external relations activities;
Pursuant to the Decree No. 136/2007/ND-CP dated August 17, 2007 of the Government on Vietnamese citizens exit and entry;
Pursuant to the Government’s Decree No. 94/2015/ND-CP dated October 16, 2015 on amending and supplementing a number of articles of the Decree No. 136/2007/ND-CP dated August 17, 2007 of the Government on Vietnamese citizens exit and entry;
Pursuant to the Decree No. 87/2017/ND-CP dated July 26, 2017 of the Government on defining functions, tasks, powers, and organizational structure of the Ministry of Finance;
At the proposal of the Director of the Department of Tax Policy;
The Minister of Finance hereby promulgates the Circular on amending and supplementing a number of articles of the Circular No. 219/2016/TT-BTC dated November 10, 2016 prescribes the rates of charges and fees related to exit from, entry into, transit through and residence in Vietnam and charge and fee collection, remittance, management and use.
Article 1. To amend and supplement a number of Articles of the Circular No. 219/2016/TT-BTC as follow:
1. To amend and supplement Article 7 as follow:
“Article 7. Charge and fee management
1. For the charge collecting agencies which are the Immigration Department and the Border Gate Security Department (the Ministry of Public Security); and provincial-level Public Security Departments and Border Guard Commands:
The charge collecting agencies may deduct 20% of the collected charge amount to cover the expenses prescribed in Article 5 of Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government. In which, other expenses related to works and services performance and charge collecting shall include expenses for support of implementation of the following contents:
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