Circular No. 97/2012/TT-BTC dated June 18, 2012 of the Ministry of Finance guiding the collection, remittance and management of fees for grant of working holiday permits for New Zealand citizens
ATTRIBUTE
Issuing body: | Ministry of Finance | Effective date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
Official number: | 97/2012/TT-BTC | Signer: | Vu Thi Mai |
Type: | Circular | Expiry date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
Issuing date: | 18/06/2012 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
Fields: | Labor - Salary , Tax - Fee - Charge |
THE MINISTRY OF FINANCE
Circular No. 97/2012/TT-BTC of June 18, 2012, guiding the collection, remittance and management of fees for grant of working holiday permits for New Zealand citizens
Pursuant to August 28, 2001 Ordinance No. 38/2001/PL-UBTVQH10 on Charges and Fees;
Pursuant to the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, and Decree No. 24/2006/ND-CP of March 6, 2006, detailing the Ordinance on Charges and Fees;
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 Agreement between the Government of the Socialist Republic of Vietnam and the Government of New Zealand on the Working Holiday Scheme signed on December 29, 2011;
At the proposal of the director of the Tax Policy Department;
The Minister of Finance issues this Circular to guide the collection, remittance and management of fees for grant of working holiday permits for New Zealand citizens.
Article 1. Fee payers and fee-collecting agencies
1. Fee payers
New Zealand citizens who work during their holidays under the Agreement between the Government of the Socialist Republic of Vietnam and the Government of New Zealand on the Working Holiday Scheme shall pay the fee for grant of working holiday permits guided in this Circular.
2. Fee-collecting agencies
When granting working holiday permits to New Zealand citizens, the Ministry of Labor, War Invalids and Social Affairs (The Bureau of Employment) shall organize the collection, remittance and management of the fees for grant of such permits guided in this Circular.
Article 2. Fee rates
1. The fee rates for grant of working holiday permits for New Zealand citizens are prescribed as follows:
a/ Grant of new permits: VND 600,000/time/person;
b/ Re-grant of existing permits: VND 500,000/time/person;
2. Fees for grant of working holiday permits for New Zealand citizens shall be collected in Vietnam dong (VND).
Article 3. Fee collection, remittance and management
1. Fees for grant of working holiday permits for New Zealand citizens constitute a state budget revenue.
2. Fee-collecting agencies granting working holiday permits for New Zealand citizens shall register, declare and remit collected fee amounts into the state budget in accordance with the Ministry of Finance’s Circular No. 63/2002/TT-BTC of July 24, 2002, and Circular No. 45/2006/TT-BTC of May 25, 2006, amending and supplementing Circular No. 63/2002/TT-BTC of July 24, 2012, guiding the regulations on charges and fees.
3. Fee-collecting agencies shall remit 100% (one hundred per cent) of collected fee amounts into the state budget with the corresponding chapter, category, clause, item and sub-item of the current State Budget Index.
4. Central budget funds shall be included in regular spending estimates of the Ministry of Labor, War Invalids and Social Affairs to cover expenses for the grant of, and fee collection for the grant of, working holiday permits for New Zealand citizens. At the time of making annual state budget estimates, the Ministry of Labor, War Invalids and Social Affairs shall estimate expenditures for the grant of, and fee collection for the grant of, working holiday permits for New Zealand citizens and include them in its state budget spending estimates before submitting to the Ministry of Finance in accordance with regulations.
Article 4. Organization of implementation
1. This Circular takes effect on August 2, 2012.
2. Other matters related to fee collection, remittance, management and publicity of the fee collection regime which are not guided in this Circular comply with the Ministry of Finance’s Circular No. 63/2002/TT-BTC of July 24, 2012, and Circular No. 45/2006/TT-BTC of May 25, 2006, amending and supplementing Circular No. 63/2002/TT-BTC of July 24, 2002, guiding the regulations on charges and fees; Circular No. 28/2011/TT-BTC of February 28, 2011, guiding a number of articles of the Law on Tax Administration, and the Government’s Decree No. 85/2007ND-CP of May 25, 2007, and Decree No. 106/2010/ND-CP of October 28, 2010.
3. Fee payers and other related agencies shall implement this Circular. Any problems arising in the course of implementation should be promptly reported to the Ministry of Finance for consideration and guidance.-
For the Minister of Finance
Deputy Minister
VU THI MAI
VIETNAMESE DOCUMENTS
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