Circular No. 66/2009/TT-BTC dated March 30, 2009, of the Ministry of Finance prescribing the regime on collection, remittance, management and use of fees on passports, visas and papers on entry, exit, transit and residence in Vietnam

THE MINISTRY OF FINANCE

Circular No. 66/2009/TT-BTC of March 30, 2009, prescribing the regime on collection, remittance, management and use of fees on passports, visas and papers on entry, exit, transit and residence in Vietnam

Pursuant to the Ordinance on Charges and Fees;

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

Pursuant to the Ordinance on Foreigners’ Entry, Exit and Residence in Vietnam and the Government’s Decree No. 21/2001/ND-CP of May 28, 2001, detailing the Ordinance on Foreigners’ Entry, Exit and Residence in Vietnam;

Pursuant to the Government’s Decree No. 136/2007/ND-CP of August 17, 2007, on entry and exit of Vietnamese citizens;

Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Prime Minister’s Decision No. 875/TTg of November 21, 1996, on settlement of repatriation by Vietnamese citizens residing overseas;

The Ministry of Finance prescribes the regime on collection, remittance, management and use of fees on passports, visas and papers granted to Vietnamese and foreigners on entry, exit, transit and residence in Vietnam as follows:

Article 1. General provisions

1. This Circular prescribes fees on passports, visas and papers granted to Vietnamese and foreigners on entry, exit, transit and residence in Vietnam (below collectively referred to as immigration fees), which are collected in Vietnam by agencies of the Ministry of Foreign Affairs, the Ministry of Public Security and the Ministry of Defense.

2. When submitting dossiers of application for passports (including new and re-granted passports due to damage or loss) and papers related to passport grant (if any) to competent agencies of the Ministry of Public Security, the Ministry of Foreign Affairs or the Ministry of Defense, Vietnamese citizens and foreigners who are granted visas by these agencies, or Vietnamese and foreigners who are granted papers on entry, exit, transit or residence in Vietnam, shall pay fees under this Circular except the following cases of fee exemption:

a/ Guests (including their spouses and children) of the Party, State, Government and National Assembly or personally invited by leaders of the Party, State, Government and National Assembly.

b/ Employees and staff of foreign diplomatic missions and consulates and representative agencies of Vietnam-based international organizations and their family members (spouses and under 18 children) who are not Vietnamese citizens, do not reside in Vietnam and are exempt from fees on the reciprocity principle.

c/ Foreigners who bear diplomatic, official or ordinary passports granted by foreign authorities and are exempt from visa fees under treaties or agreements between Vietnam and the countries of citizenship of those foreigners on the reciprocity principle.

d/ Foreigners who enter Vietnam to provide relief or humanitarian aid to Vietnamese organizations and individuals.

e/ Persons entitled to fee exemption under specific decisions of the Minister of Foreign Affairs, the Minister of Public Security or the Minister of Defense.

Fee collecting agencies shall affix the “GRATIS” seal on granted papers in the above cases of fee exemption.

Fee collecting agencies shall refund fees paid by Vietnamese and foreigners to obtain passports and related papers who are ineligible for such papers when issuing notices of their ineligibility. Fees will not be refunded if applicants reject dossier processing results.

3. Immigration fees are specified in the fee table attached to this Circular.

Immigration fees shall be collected in Vietnam dong. Fees in US dollars (USD) may be collected in USD or in Vietnam dong by converting USD into Vietnam dong at the average inter-bank foreign exchange rate announced by the State Bank of Vietnam at the time of fee collection.

Article 2. Collection, payment, management and use of fees

1. Agencies of the Ministry of Public Security, the Ministry of Foreign Affairs and the Ministry of Defense which grant passports, visas and papers on exit, entry or residence under the Government’s Decrees No. 21/2001/ND-CP of May 28, 2001, and No. 136/2007/ND-CP of August 17, 2007, shall collect immigration fees (below collectively referred to as immigration fee collecting agencies) according to the following provisions:

a/ To publicly post up fee rates and payers prescribed in this Circular at places of fee collection. When collecting fees, to issue receipts to payers (receipts shall be received at tax offices of the localities where fee collecting agencies are headquarted, and managed and used under current regulations).

b/ To open accounts to temporarily deposit immigration fees at state treasuries of the localities where fee collecting agencies are headquartered; to daily or one day after the deposit at the latest record on fees deposited at state treasury accounts and manage them according to current financial regulations.

c/ To register, declare and remit fees to tax offices of the localities where they are headquartered; to pay and finalize receipts and finalize collected fees with their managing tax offices in accordance with the Finance Ministry’s Circular No. 63/2002/TT-BTC of July 24, 2002, guiding regulations on charges and fees, and the Finance Ministry’s Circular No. 45/2006/TT-BTC of May 25, 2006, amending and supplementing Circular No. 63/2002/TT-BTC.

2. Fee collecting agencies may deduct 30% (thirty per cent) of the total fees collected in a period to cover fee collection expenses, specifically:

a/ Purchase or printing of forms of passports, visas and other papers on entry-exit; and forms related to immigration fee collection.

b/ Purchase of stationeries, payment of work-trip allowance (travel, accommodation) according to current standards and norms.

c/ Repair of devices and equipment for fee collection.

d/ Pays of, and other amounts (if any) paid for, laborers working on a contractual basis according to regulations. Payment of night-work and overtime allowances to full-time fee collectors according to current regulations.

e/ Procurement of supplies and working devices and equipment and other regular expenses directly related to fee collection.

f/ Formation of reward and welfare funds; the amounts to form the two funds must not exceed 3 (three) months of salary paid in a year to the immigration fee collection section if the collected amount is higher than the previous year’s or equal 2 (two) months of salary paid in a year if the collected amount is lower than or equal to the previous year’s.

g/ Expenses for lodging and expulsion of foreigners illegally residing in Vietnam.

h/ Other expenses for immigration management as decided by the Minister of Public Security, the Minister of Defense or the Minister of Foreign Affairs.

Fee collecting agencies shall use all deducted amounts prescribed above for proper purposes with lawful vouchers according to regulations and may carry forward the unused amounts in a year for use in the following year according to regulations.

The Ministry of Public Security, the Ministry of Foreign Affairs and the Ministry of Defense shall balance the deducted amounts (30% of the total collected amounts) among fee collecting units of their ministries to ensure expenses fee collection.

3. The remainder (70%) of the collected amounts after the deduction specified at Point 2 of this Article shall be remitted into the state budget (according to the corresponding chapter, category, clause, section 2750 and sub-section 2752 of the current state budget index). The remitted amounts shall be allocated to state budget levels under the State Budget Law.

4. Expenditures on and revenues from immigration fee collection shall be estimated, implemented and settled under the Finance Ministry’s Circular No. 63/2002/TT-BTC of July 24, 2002, guiding regulations on charges and fees.

Article 3. Organization of implementation

1. Tax Departments of provinces and centrally run cities and concerned agencies of the Ministry of Public Security, the Ministry of Foreign Affairs and the Ministry of Defense shall collect and remit immigration fees according to this Circular.

2. This Circular takes effect 45 days from the date of its signing and replaces Circular No. 37/2003/TT-BTC of April 24, 2003, prescribing the regime on collection, remittance, management and use of fees on passports, visas and papers on entry, exit, transit and residence in Vietnam, Circular No. 60/2005/TT-BTC of August 1, 2005, amending and supplementing Circular No. 37/2003/TT-BTC, and Circular No. 88/2007/TT-BTC of July 19, 2007, amending and supplementing Circular No. 37/2003/TT-BTC.

In the course of implementation, any arising problems should be reported to the Ministry of Finance for consideration and settlement.

For the Minister of Finance
Vice Minister
DO HOANG ANH TUAN

Appendix

Table of fees on passports, visas and papers on entry, exit, transit and residence in Vietnam

(To the Finance Ministry's Circular No. 66/2009/TT-BTC of March 30, 2009)

I. For Vietnamese citizens

Notes for Section I:

1. Fees for supplementation or modification of passports or laissez-passers equal 25% of the respective levels.

2. Fees for accompanied children of holders of passports or passport substitute papers equal 25% of the respective levels.

II. For foreigners and overseas Vietnamese

Notes: Fees for re-granting the above papers due to loss or damage are the same as for new ones.-