Circular 41/2020/TT-BTC amending Circular 219/2016/TT-BTC

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:

- Spending on flight ticket, accommodation, hiring interpreter, guarding detained foreigners; spending on medical examination and treatments in case the foreigner gets sick; escort of the foreigner who illegally residence, violate law provision to their home country. The deducted amount shall be used to support for the implementation of these expenditures only in case the representative mission of the country has violated citizen denied to pay for;

- Spending on training and improving skills and knowledge for cadres and soldiers conduct the works of exit and entry management;

- Spending on application of advance and modern technology to serve the work of exit and entry management;

- Spending on negotiation and cooperation with foreign partner to serve the work of granting visas and related papers on exit from and entry into Vietnam of foreigners;

- Supplementing for income of and improving living quality for cadres and soldier who carry out the works of exit and entry management in accordance with law provisions (if any).

b) To remit remaining 80% to the state budget under the chapters and sub-items of the current State Budget Index.

2. For the charge collecting agencies as the Consular Department and the Ho Chi Minh City Department of External Affairs:

a) Remit the whole collected charge amount to the state budget, except when they fall into the case prescribed at Point b of this Clause. Funds for job and service performance and charge collection shall be allocated from the state budget within their funding estimates according to state budget spending regimes and norms;

b) In case a charge-collecting organization is a state agency which has their operating expenses covered by collected charge amounts prescribed in Clause 1, Article 4 of the Government’s Decree No. 120/2016/ND-CP of August 23, 2016, it may deduct 20% of the collected charge amount to cover the expenses prescribed in Article 5 of the Government’s Decree No. 120/2016/ND-CP of August 23, 2016, and Article 4 of the Circular No. 07/2020/TT-BTC dated February 03, 2020 of the Minister of Finance on management regime and assets of Vietnam missions on foreign countries. To remit remaining 80% to the state budget under the chapters and sub-items of the current State Budget Index.

3. Fee-collecting organizations shall remit the whole collected fee amount the state budget under the chapters and sub-items of the current State Budget Index. Funds for job performance and charge collection shall be allocated from the state budget within their funding estimates according to state budget spending regimes and norms.

2. To amend and supplement Clause 2 Article 8 as follow:

“2. Other contents related to the collection, remittance, management and use of charges and fees, documents for charge and fee collection, and publicity of charge and fee collection regimes which are not guided in this Circular must comply with the Law on Charges and Fees; the Government’s Decree No. 120/2016/ND-CP of August 23, 2016; the Minister of Finance’s Circular No. 156/2013/TT-BTC of November 6, 2013; and the Circular No. 303/2016/TT-BTC dated November 15, 2016 on guiding the printing, issuance, management and use of documents for the collection of charges and fees belonging to the state budget.”

Article 2. Implementing provisions

1. This Circular takes effect on August 01, 2020.

2. In the course of implementation, if the relevant documents mentioned in this Circular are amended or replaced, such amendments or replacements shall prevail.

3. In the course of implementation, if any problems arise, agencies and units are requested to report them to the Ministry of Finance for consideration and settlement./.

For the Minister

The Deputy Minister

Vu Thi Mai