Circular 75/2022/TT-BTC rates, collection, remittance, management of fee for residence registration

CIRCULAR

Prescribing the rates, collection, remittance and management of fee for residence registration

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Pursuant to the Law on Charges and Fees dated November 25, 2015;

Pursuant to the Law on Residence dated November 13, 2020;

Pursuant to the Law on the People’s Public Security Forces dated November 20, 2018;

Pursuant to the Law on the State Budget dated June 25, 2015;

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016, on detailing and guiding the implementation of a number of articles of the Law on Charges and Fees;

Pursuant to the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, on detailing a number of articles of the Law on Tax Administration; Decree No. 91/2022/ND-CP dated October 20, 2022, amending and supplementing a number of articles of the Decree No. 126/2020/ND-CP;

Pursuant to the Government’s Decree No. 87/2017/ND-CP dated July 26, 2017, on defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Tax Policy Department;

The Minister of Finance promulgates the Circular prescribing the rates, collection, remittance and management of fee for residence registration.

Article 1. Scope of regulation and subjects of application

1. This Circular prescribes the rates, collection, remittance and management of fee for residence registration, including permanent residence registration, temporary residence registration, temporary residence period extension and household splitting.

2. This Circular applies to fee payers, fee-collecting organizations for residence registration and other organizations, individuals involved in the collection, remittance and management of fee for residence registration.

Article 2. Fee payers

Vietnamese citizens carrying out procedures for residence registration (permanent residence registration, temporary residence registration, temporary residence period extension, household splitting) at residence registration offices in accordance with the law on residence must pay fees as prescribed in this Circular.

Article 3. Fee-collecting organizations

Residence registration offices receiving dossiers for permanent residence registration, temporary residence registration, temporary residence period extension, household splitting as prescribed in Clause 4 Article 2 of the Law on Residence are the fee-collecting organizations for residence registration prescribed in this Circular.

Article 4. Cases of fee exemption

Cases of fee exemption

1. Children as prescribed in the Law on Children; the elderly as prescribed in the Law on the Elderly; people with disabilities specified in the Law on Persons with Disabilities.

2. People with meritorious services to the revolution and their relatives as prescribed in the Ordinance on Preferential Treatment of People with Meritorious Services to the Revolution.

3. Ethnic minorities in communes with extremely difficult socio-economic conditions; citizens permanently residing in border communes; citizens permanently residing in island districts; citizens of poor households as prescribed by the law.

4. Orphans from 16 years of age to under 18 years of age.

Article 5. Fee rates

The fee rates shall comply with the provisions of the Fee Tariff for residence registration to this Circular.

Article 6. Declaration, collection and payment

1. Fee payers who have their submitted dossiers for residence registration received by the residence registration offices must pay an amount of fee.

2. Fee payers shall pay fees, fee-collecting organizations shall declare, collect and remit fees in accordance with the Minister of Finance’s Circular No. 74/2022/TT-BTC dated December 22, 2022, stipulating the methods and time limits for collection, remittance and declaration of charges and fees under the Ministry of Finance’s management.

3. Fee-collecting organizations shall remit 100% of the collected fees into the state budget (central budget) according to chapters and sub-sections of the current State Budget Index. The funding for fee collection shall be allocated by the state budget (central budget) in the estimate of the collecting organizations according to the state budget expenditure regime and norms as prescribed by law.

Article 7. Amending, supplementing and annulling a number of articles and clauses of the Minister of Finance’s Circular No. 106/2021/TT-BTC dated November 26, 2021, amending and supplementing a number of articles of Circular No. 85/2019/TT-BTC dated November 29, 2019, guiding on charges and fees under the decision competence of the People's Councils of provinces and centrally-run cities.

1. To amend and supplement Clause 4 Article 1 as follow:

“4. For residence registration fees; fees for grant of people's identity cards; charges for providing information on secured transactions by aircraft; charges for providing information on secured transactions by ships; charges for providing information on transactions secured by movable property, except for aircraft and ships: the promulgation of documents prescribing the rates, collection, remittance, management and use of such charges and fees shall be effected when relevant specialized laws provide regulations on service provision and charge, fee collection by local agencies.”

2. To annul Point dd Clause 3 Article 1.

Article 8. Effect

1. This Circular takes effect from February 05, 2023.

2. From February 5, 2023, the rates, collection, remittance, management of fee for residence registration shall comply with the provisions of this Circular. The People's Committees of the provinces and centrally-run cities shall propose the People's Councils of the same levels to annul regulations on fees for residence registration in localities at the nearest meeting of the provincial-level People's Councils.

3. Other provisions related to the rates, collection, remittance, management, collection receipts, publicity of fee collection regimes that are not mentioned in this Circular, shall comply with the following documents: Law on Charges and Fees; the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016, on detailing and guiding the implementation of a number of articles of the Law on Fees and Charges; Law on Tax Administration; the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, on detailing a number of articles of the Law on Tax Administration; Decree No. 91/2022/ND-CP dated October 20, 2022, amending and supplementing a number of articles of Decree No. 126/2020/ND-CP; the Government’s Decree No. 11/2020/ND-CP dated January 20, 2020, providing for administrative procedures in the State Treasury sector; the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents and the Minister of Finance’s Circular No. 78/2021/TT-BTC dated September 17, 2021, guiding the implementation of a number of articles of the Law on Tax Administration dated June 13, 2019, the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents.

4. In case relevant documents mentioned herein are amended, supplemented or replaced, the amending, supplementing or replacing ones shall prevail.

5. Any difficulties arising in the course of implementation should be promptly reported to the Ministry of Finance for study and additional guidance./.

For the Minister of Finance

The Deputy Minister

Cao Anh Tuan