Circular 62/2023/TT-BTC amend Circular 25/2021/TT-BTC charges related to exit from, entry into, transit through, residence in Vietnam

CIRCULAR

Amending and supplementing a number of articles of the Minister of Finance’s Circular No. 25/2021/TT-BTC of April 7, 2021, providing the rates and the collection, remittance, management and use of charges and fees related to exit from, entry into, transit through and residence in Vietnam^[1]

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

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

Pursuant to the June 16, 2014 Law on Foreigners’ Entry into, Exit from, Transit through, and Residence in Vietnam; the November 25, 2019 Law Amending and Supplementing a Number of Articles of the Law on Foreigners’ Entry into, Exit from, Transit through, and Residence in Vietnam; and the June 24, 2023 Law Amending and Supplementing a Number of Articles of the Law on Exit and Entry of Vietnamese Citizens and the Law on Foreigners’ Entry into, Exit from, Transit through, and Residence in Vietnam;

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 of October 19, 2017, on management and use of state budget funds for a number of external activities;

Pursuant to the Government’s Decree No. 14/2023/ND-CP of April 20, 2023, defining the 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 promulgates the Circular amending and supplementing a number of articles of Circular No. 25/2021/TT-BTC of April 7, 2021, providing the rates and the collection, remittance, management and use of charges and fees related to exit from, entry into, transit through, and residence in Vietnam.

Article 1. To amend and supplement a number of articles of the Minister of Finance’s Circular No. 25/2021/TT-BTC of April 7, 2021, providing the rates and the collection, remittance, management and use of charges and fees related to exit from, entry into, transit through, and residence in Vietnam

1. To amend and supplement Clause 1, Article 7 as follows:

“Article 7. Charge and fee management

1. For charge-collecting organizations being the Vietnam Immigration Department; provincial-level Departments of Public Security and Border Guard Commands; public security offices of rural districts, urban districts, towns, provincial cities and municipal cities; or public security offices of communes, wards, townships:

a/ Charge-collecting organizations may retain 25% of the collected charge amounts to cover the expenses specified in Article 5 of 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, in which, other expenses related to job performance, service provision and charge collection include also:

- Expenses for travel, accommodation, hiring of interpreters, and watching of detained foreigners; expenses for medical examination and treatment for foreigners suffering sickness; and expenses for escorting of foreigners who illegally reside in Vietnam or violate Vietnam’s law to their home countries. The retained charge amounts may only be used to cover the above expenses when representative missions of the home countries of the violating foreigners are not required to bear these expenses or when there are no representative missions of the home countries of the violating foreigners in Vietnam.

In case a competent state agency declares the state of an epidemic, charge-collecting organizations may decide on payment of the above expenses as well as other expenses that directly serve epidemic prevention and control activities in handling cases of foreigners’ violation of law.

- Expenses for providing training and further training to improve the qualifications and knowledge for officers and soldiers engaged in immigration management.

- Expenses for application of advanced and modern science and technology serving immigration management activities.

- Expenses for negotiation and cooperation with foreign partners in issuance of visas and papers related to exit from and entry into Vietnam for foreigners.

- Expenses for payment of additional incomes to improve the lives of officers and soldiers engaged in immigration management in accordance with regulations of the Ministry of Public Security and Ministry of National Defense and current regulations (if any).

b/ Charge-collecting organizations shall remit the remaining 75% of the collected charge amounts into the state budget under the chapters and sub-items of the current State Budget Index”.

2. To amend and supplement Points a, b, c and d, Section 2 Part II of the Charge and Fee Schedule as follows:

Article 2. Effect

1. Clause 1, Article 1 of this Circular takes effect on November 18, 2023. Clause 2, Article 1 of this Circular takes effect on October 3, 2023.

2. In case the legal documents referred to in this Circular are amended, supplemented or replaced, the amending, supplementing or replacing documents shall prevail.

3. Any problems arising in the course of implementation of this Circular should be promptly reported to the Ministry of Finance for study and additional guidance.-

For the Minister of Finance 
Deputy Minister
CAO ANH TUAN