CIRCULAR

ON AMENDMENTS TO CERTAIN ARTICLES OF CIRCULAR NO. 219/2016/TT-BTC DATED NOVEMBER 10, 2016 ON RATES, COLLECTION, TRANSFER, MANAGEMENT AND USE OF FEES AND CHARGES IN THE FIELD OF ENTRY, EXIT, TRANSIT AND RESIDENCE IN VIETNAM

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

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

Pursuant to the Government's Decree No. 120/2016/ND-CP dated August 23, 2016 on guidelines for certain Articles of the Law on Fees and Charges;

Pursuant to the Government's Decree No. 117/2017/ND-CP dated October 19, 2017 on management and use of state budget for a number of external activities;

Pursuant to the Government's Decree No. 136/2007/ND-CP of August 17, 2007 on entry and exit of Vietnamese citizens;

Pursuant to the Government's Decree No. 94/2015/ND-CP dated October 16, 2015 on amendments to certain articles of Decree No. 136/2007/ND-CP dated August 17, 2007 on entry and exit of Vietnamese citizens;

...

...

...

At the request of the Director of the Tax Policy Department,

The Minister of Finance promulgates a Circular on amendments to certain articles of Circular No. 219/2016/TT-BTC dated November 10, 2016 regulating the rates, collection, transfer, management and use of fees and charges in the field of exit, entry, transit, and residence in Vietnam.

Article 1. Amendments to certain Articles of Circular No. 219/2016/TT-BTC

1. Article 7 is amended as follows:

“Article 7. Management of fees and charges

1. If the collecting authority is Immigration Department (affiliated to the Ministry of Public Security); Public Security, High Command of Border Guard of province or central-affiliated city:

a) The collecting authority is entitled to deduct 20% of the collected fee amount to cover expenses specified in Article 5 of Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government.  In which, other expenses related to the performance of jobs, services and collection of fees include following support expenses:

- Expenses incurred in buying air tickets, accommodation, employment of interpreters, and guarding detained foreigners; expenses incurred in medical examination and treatment when foreigners get sick; escorting foreigners who illegally reside or violate the law back to their home country.  Only use the deducted amount to cover these expenses when the representative agency of the country where the violating citizen lives refuses to bear such expenses;

- Expenses incurred in training, advanced training to improve qualifications and knowledge for officials and soldiers engaged in immigration management;

...

...

...

- Expenses incurred in negotiation and cooperation with foreign partners in service of the issuance of visas and papers related to Vietnam entry and exit to foreigners;

- Supplement income and improve the life of officers and soldiers engaged in immigration management in accordance with law (if any).

b) Transfer 80% of the collected fee amount into the state budget according to the chapter or sub-item of the applicable State Budget Entries.

2. If the collecting authority is Department of Consular, Department of Foreign Affairs of Ho Chi Minh City:

a) The collecting authority shall transfer the whole collected fee amount into the state budget, except for the case specified at Point b of this Clause.  The funding to cover expenses incurred in performance of jobs, services and collection of fees shall be financed by the state budget in the revenue estimates of the collecting authority according to the state budget expenditure regime and limits.

b) In case the collecting authority is a regulatory agency entitled to set aside a fund from the collected fees to cover operating cost as prescribed in Clause 1 Article 4 of the Government's Decree No. 120/2016/ND-CP dated August 23, 2016, it may deduct 20% from the collected fee amount to cover the expenses specified in Article 5 of the Government's Decree No. 120/2016/ND-CP dated August 23, 2016 and Article 4 of the Circular No. 07/2020/TT-BTC dated February 3, 2020 of the Minister of Finance on finance and asset management regulations applicable to overseas Vietnamese agencies.  Transfer 80% of the collected fee amount into the state budget according to the chapter or sub-item of the applicable State Budget Entries.

3. Transfer 100% of the collected charge amount into the state budget according to the chapter or sub-item of the applicable State Budget Entries. The funding to cover expenses incurred in performance of jobs and collection of charges shall be financed by the state budget in the revenue estimates of the collecting authority according to the state budget expenditure regime and limits”.

2. Clause 2 of Article 7 is amended as follows:

"2. Other contents related to the collection, transfer, management, and use, collection proof and disclosure of regime for fee and charge collection not mentioned in this Circular shall conform to the Law on Fees and Charges, Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government; Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance; Circular No. 303/2016/TT-BTC dated November 15, 2016 of the Minister of Finance on guidance on printing, issuance, management and use of proof of collection of fees and charges to be collected to the state budget ".

...

...

...

1. This Circular comes into force as of August 1, 2020.

2. In the course of implementation, if the relevant documents referred to in this Circular are amended, supplemented or superseded, the new documents shall prevail.

3. Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance for consideration./.

PP. MINISTER
DEPUTY MINISTER




Vu Thi Mai

Thông tư 41/2020/TT-BTC sửa đổi Thông tư 219/2016/TT-BTC quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí, lệ phí trong lĩnh vực xuất cảnh, nhập cảnh, quá cảnh, cư trú tại Việt Nam do Bộ trưởng Bộ Tài chính ban hành