CIRCULAR

ON THE RATE, COLLECTION, SUBMISSION, ADMINISTRATION AND USE OF THE FEE FOR AUTHENTICATION OF DOCUMENTS AND THE CHARGE FOR LICENSING OF THE EXPORTATION OF WORKERS ON FIXED-TERM BASIS

Pursuant to the Law of fees and charges dated November 25, 2015;

Pursuant to the Law of state budget dated June 25, 2015;

Pursuant to the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016 on details and guidelines for the implementation of certain articles of the Law of fees and charges;

Pursuant to the Government’s Decree No. 215/2013/ND-CP dated December 23, 2013 on the functions, missions, authority and organizational structure of the Ministry of Finance;

At the request of the Head of the Department of Tax policy,

Minister of Finance promulgates the Circular on the rate, collection, submission, administration and use of the fee for verification of documents and the charge for licensing of the exportation of workers on fixed-term basis.

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1. This Circular stipulates the rate, collection, submission, administration and use of the fee for authentication of documents and the charge for licensing of the exportation of workers on fixed-term basis.

2. This Circular applies to the payers and collectors of the fee for verification of documents and the charge for licensing of the exportation of Vietnamese workers on contract basis, and to other individuals and organizations concerning the collection, submission, administration and use of the fee for verification of documents and the charge for licensing of the exportation of workers on fixed-term basis.

Article 2. Payer

1. Companies, organizations and individuals shall incur the relevant fee defined in this Circular upon applying to competent government authorities for verification of the documents concerning Vietnamese workers taking up overseas employment.

2. Companies and organizations shall incur the charge defined in this Circular upon the issuance, replacement or re-issuance of their license for exporting workers on contract basis.

Article 3. Collector

Department of Overseas Labour (Ministry of Labour, Invalids and Social affairs) and Vietnam’s overseas missions shall collect the fee and charge defined in this Circular.

Article 4. Rate

The fee and charge are specified below:

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Description

Rate

1

Charge for licensing of the exportation of workers on fixed-term basis

a

New passport

VND 5,000,000/time

b

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VND 2,500,000/time

2

Fee for verification of documents upon request of an overseas employer of Vietnamese workers

a

In Taiwan

TWD 1,000/application

b

In Malaysia

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3

Fee for verification of documents upon request of a domestic organization or individual

VND 100.000/application

Article 5. Fee exemption

Individuals from poor and near-poor households, and permanent residents from ethnic minority groups in economically and socially underdeveloped communes shall be exempt from the fee for verification of documents upon request of local persons working overseas.

Article 6. Declaration and payment

1. If overseas missions of Vietnam collect the fee:

a) On no later than the fifth of each month, the collectors shall submit 70% the fee amount collected in the previous month into the temporary state budget fund of such overseas missions.

b) The collectors shall exchange the fee amount collected in the currency of their host countries to US dollar (USD) at the USD selling rate announced by the bank at which such overseas missions open their account and then submit the exchanged amount to their temporary state budget fund.

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a) On no later than the fifth of each month, the collector shall deposit the fee amount collected in the previous month into the budgetary contribution account at the State Treasury.

b) The collectors shall declare and finalize the amount of charges and fees collected on monthly and annual basis, respectively, according to the guidelines in Section 3, Article 19 and Section 2, Article 26 of the Circular No. 156/2013/TT-BTC dated November 06, 2013 by the Minister of Finance on guidelines for the implementation of certain articles of the Law of tax administration; the Law on amendments to certain articles of the Law of tax administration and the Government’s Decree No. 83/2013/ND-CP dated July 22, 2013.

Article 7. Administration of charges and fees

1. If overseas missions of Vietnam collect the fee:

a) On no later than the 20^th of each month, the collectors shall transfer 30% of the amount collected in the previous month into their checking account at the State Treasury. The expenditure for service provision and fee collection shall be sourced from the state budget apportioned in the fee collectors’ financial estimate pursuant to the regime and norm of state budget spending;

b) The administration of the fee amount deposited in the temporary state budget fund of the overseas missions of Vietnam shall be governed by the regulations of the Ministry of Finance on the management and use of the temporary state budget fund of overseas missions of Vietnam.

2. If the Department of Overseas Labour collects the fee:

a) The collector shall submit the entire fee amount that it has collected and the fee amount transferred from the overseas missions of Vietnam into the state budget except for the circumstance defined in Point b, Section 2 of this Article. The expenditure for service provision and fee collection shall be sourced from the state budget apportioned in the fee collectors’ financial estimate pursuant to the regime and norm of state budget spending;

b) If the operating expenditure of a governmental agency collecting the fees  is sourced from the fees collected according to Section 1, Article 4 of the Government's Decree No. 120/2016/ND-CP dated August 23, 2016, it shall be allowed to retain 30% of the fee amount that it collected and of the amount transferred from the overseas missions of Vietnam pursuant to Section 1 of this Article to cover for the spending defined in Article 5 of the Government's Decree No. 120/2016/ND-CP dated August 23, 2016.

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Article 8. Implementation

1. This Circular takes effect as of January 01, 2017. It shall replaces the Circular No. 37/2006/TT-BTC dated May 09, 2006 by the Minister of Finance on the overseas labour management committees’ collection, submission, administration and use of the fee for verification of documents concerning Vietnamese workers in overseas employment.

2. Other matters related to the collection, payment, administration, use, receipt and disclosure of fees not defined in this Circular shall be governed by the Law of fees and charges; the Government's Decree No. 120/2016/ND-CP dated August 23, 2016; the Circular No. 156/2013/TT-BTC dated November 06, 2013 by the Minister of Finance, and the Circular by the Minister of Finance on the printing, issuance, administration and use of the receipts for collection of fees and charges for the state budget and the written amendments thereof (if available).

3. Difficulties that arise during the progress of implementation shall be reported to the Ministry of Finance for review, guidance and amendment./.

p.p. MINISTER
DEPUTY MINISTER




Vu Thi Mai

Thông tư 259/2016/TT-BTC quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí xác minh giấy tờ tài liệu, lệ phí cấp giấy phép hoạt động đưa người lao động Việt Nam đi làm việc ở nước ngoài theo hợp đồng do Bộ trưởng Bộ Tài chính ban hành