Circular 73/2024/TT-BTC prescribing the rates of, exemption from, collection and payment of, the fee for renewal or re-issuance of identity cards

CIRCULAR

Prescribing the rates of, exemption from, collection and payment of, the fee for renewal or re-issuance of identity cards

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

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

Pursuant to the Law on Identity dated November 27, 2023;

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, detailing and guiding the implementation of a number of articles of the Law on Charges and Fees; the Government’s Decree No. 82/2023/ND-CP dated November 28, 2023, amending and supplementing a number of articles of the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016, detailing and guiding the implementation of a number of articles of the Law on Charges and Fees;

Pursuant to the Government’s Decree No. 70/2024/ND-CP dated June 25, 2024, detailing a number of articles of and providing measures for implementing the Law on Identity;

Pursuant to the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration, and the Government’s Decree No. 91/2022/ND-CP dated October 30, 2022, amending and supplementing a number of articles of the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration;

Pursuant to the Government's Decree No. 11/2020/ND-CP dated January 20, 2020, on prescribing administrative procedures in the field of State Treasury; the Government's Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents;

Pursuant to the Government's Decree No. 14/2023/ND-CP dated April 20, 2023, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

To implement the Government’s Resolution No. 44/NQ-CP dated April 5, 2024, on the Government’s regular meeting in March 2024, and the Government’s virtual conference with provinces;

At proposal of the Director of the Department of the Tax policies, fees and charges Supervisory Authority;

The Minister of Finance hereby promulgates the Circular prescribing the rates of, exemption from, collection and payment of, the fee for renewal or re-issuance of identity cards.

Article 1. Scope of regulation and subjects of application

1. This Circular prescribes the rates of, exemption from, collection and payment of, the fee for renewal or re-issuance of identity cards.

2. This Circular applies to fee payers; fee collectors; other organizations and individuals involved in the collection and payment of the fee for renewal and re-issuance of identity cards.

Article 2. Fee payers

Fee payers specified in this Circular are Vietnamese citizens who carry out procedures for renewal or re-issuance of identity cards in accordance with the law on identity, except for the cases of exemption from fees as prescribed in Clauses 2 and 3 Article 38 of the Law on Identity.

Article 3. Fee collectors

Fee collectors specified in this Circular are identity management agencies in accordance with the law on identity.

Article 4. Fee rates

1. Fee rates for renewal and re-issuance of identity cards as follows:

a) Renewal of a citizen’s identity card to an identity card under Clause 3 Article 21 of the Government's Decree No. 70/2024/ND-CP dated June 25, 2024, detailing a number of articles of and providing measures for implementing the Law on Identity: VND 30,000/an identity card;

b) Renewal of an identity card, for the cases specified in Clause 1 Article 24 of the Law on Identity: VND 50,000/an identity card;

c) Re-issuance of an identity card, for the cases specified in Clause 2 Article 24 of the Law on Identity: VND 70,000/an identity card.

2. From the effective date of this Circular until the end of December 31, 2024, the fee rates for renewal and re-issuance of identity cards are equal to 50% of the rates specified in Clause 1 of this Article. From January 1, 2025, onward, the rates specified in Clause 1 of this Article shall be applied, except for the cases specified in Clause 3 of this Article.

3. From January 1, 2025, until the end of December 31, 2025, citizens submitting dossiers for renewal or re-issuance of identity cards online shall pay the fee rates equal to 50% of the rates specified in Clause 1 of this Article. From January 1, 2026, onward, the rates specified in Clause 1 of this Article shall be applied.

Article 5. Cases of exemption from fees

The following persons shall be exempted from fees for renewal and re-issuance of identity cards:

1. Children as prescribed in the Law on Children, the elderly as prescribed in the Law on Elderly; and persons with disabilities as prescribed 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 particularly difficult socio-economic conditions; citizens permanently residing in border communes; citizens permanently residing in island districts; citizens belonging to poor households as prescribed by law.

Article 6. Fee declaration and payment

1. The fee payer shall make a payment to the fee collector when carrying out procedures for renewal or re-issuance of an identity card. Fee shall be paid by the methods specified in the Minister of Finance's Circular No. 74/2022/TT-BTC dated December 22, 2022, providing for forms and time limits for the collection, payment and declaration of charges and fees falling under the Ministry of Finance’s competence.

2. The fee collector shall submit 100% of the fee collected into the state budget (central budget) by chapter and sub-section of the current state budget index. Expenses for fee collection activities shall be included in state budget (central budget) estimates of the fee collector according to the state budget expenditure regimes and norms as prescribed by law. The fee collector shall make fee declaration, collection, and payment in accordance with Circular No. 74/2022/TT-BTC.

Article 7. Effect

1. This Circular takes effect from October 21, 2024.

2. This Circular replaces the Minister of Finance’s Circular No. 59/2019/TT-BTC dated August 30, 2019, on prescribing the rates and collection, remittance, management and use of fees for grant of citizen’s identity cards.

3. The serial number 19 in the Fee and charge tariff specified in Clause 1 Article 1 of the Minister of Finance's Circular No.  43/2024/TT-BTC dated June 28, 2024, providing a number of charge and fee rates to support, and remove difficulties for production and business, is hereby annulled.

4. Other provisions related to the collection, payment, collection documents and publicization of the fee collection regimes not mentioned in this Circular shall comply with the Law on Charges and Fees; the Government's Decree No. 120/2016/ND-CP dated August 23, 2016, detailing and guiding the implementation of a number of articles of the Law on Charges and Fees; the Government's Decree No. 82/2023/ND-CP dated November 28, 2023, amending and supplementing a number of articles 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; the Law on Tax Administration; the Government's Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration; the Government's Decree No. 11/2020/ND-CP dated January 20, 2020, on prescribing administrative procedures in the field of State Treasury; 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 June 13, 2019 Law on Tax Administration and the Government’s Decree No. 123/2020/ND-CP of October 19, 2020, on invoices and documents.

5. Should relevant documents referred to in this Circular be amended, supplemented or replaced, the amending, supplementing or replacing ones shall prevail.

6. Any problem arising in the course of implementation should be promptly reported to the Ministry of Finance for review and additional guidance./.