CIRCULAR [1]

providing for fees and charges in immigration, transit and residence in Vietnam and collection, transfer, management and use thereof

Circular No. 25/2021/TT-BTC dated April 07, 2021 of the Ministry of Finance on fees and charges in immigration, transit and residence in Vietnam and collection, transfer, management and use thereof, which comes into force from May 22, 2021, is amended by:

- Circular No. 74/2022/TT-BTC dated December 22, 2022 of the Ministry of Finance on methods and time limits for collection, transfer and declaration of fees and charges under the prescribed competence of the Ministry of Finance, which comes into force from December 22, 2022.

- Circular No. 62/2023/TT-BTC dated October 03, 2023 of the Ministry of Finance on amendments to Circular No. 25/2021/TT-BTC dated April 07, 2021 of the Ministry of Finance on fees and charges in immigration, transit and residence in Vietnam and collection, transfer, management and use thereof, which comes into force from October 03, 2023.

- Circular No. 63/2023/TT-BTC dated October 16, 2023 of the Ministry of Finance on amendments to Circulars on fees and charges of the Minister of Finance in order to encourage using online public services, which comes into force from December 01, 2023.

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

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

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Pursuant to the Law on Entry, exit, transit, and residence of foreigners in Vietnam dated June 16, 2014 and the Law on amendments to certain Articles of the Law on Entry, exit, transit, and residence of foreigners in Vietnam dated November 25, 2019;

Pursuant to the Law on entry and exit of Vietnamese citizens dated November 22, 2019;

Pursuant to Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government of Vietnam providing detailed regulations and implementation guidance of certain Articles of the Law on Fees and Charges;

Pursuant to Decree No. 117/2017/ND-CP dated October 19, 2017 of the Government on management and use of state budget for foreign affairs;

Pursuant to Decree No. 126/2016 dated October 19, 2020 of the Government of Vietnam elaborating on certain Articles of the Law on Tax Administration;

Pursuant to Decree No. 87/2017/ND-CP dated July 26, 2017 of the Government on functions, tasks, powers and organizational structure of the Ministry of Finance;

At the request of the Director General of the Department of Tax Policy;

The Minister of Finance hereby promulgates a Circular providing for fees and charges in immigration, transit and residence in Vietnam and collection, transfer, management and use thereof.2

Article 1. Regulated scope and entities

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2. This Circular applies to fee payers, fee collectors and other organizations, individuals related to collection, transfer, management and use of fees and charges in immigration, transit and residence in Vietnam. 

Article 2. Payers

1. Vietnamese nationals, when adopting procedures to request competent agencies in Vietnam to issue documents related to passports, laissez-passers and AB stamps, shall pay charges according to this Circular.

2. Foreigners, when adopting procedures to request competent agencies in Vietnam to issue visas or other documents enabling immigration and residence to foreigners, shall pay fees according to this Circular.

Article 3. Collectors

Immigration Management Department (Ministry of Public Security); police authorities, commanders of Border Guards of provinces and central-affiliated cities; Department of Consular Affairs, Department of Foreign Affairs of Ho Chi Minh City (Ministry of Foreign Affairs); police authorities of communes, wards, commune-level towns (capable of issuing immigration documents) shall act as collectors according to this Circular.

Article 4. Amounts

1. Amounts of fees and charges in immigration, transit and residence in Vietnam are specified under the Fee and charge schedule attached hereto.

2. Fees for issuance of visas and other documents allowing immigration and residence for foreigners shall be in Vietnam Dong (VND) or US Dollar (USD). Fees or charges that are required to be in USD shall be collected in USD or VND on the basis of conversion from USD to VND with USD purchase rate in form of wire transfer of head office of Joint stock Commercial Bank for Foreign Trade of Vietnam at the time of payment or at the end of the working day preceding legal holiday or non-working day.

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a) From January 01, 2024 to December 31, 2025 inclusive, the charges shall be 90% (ninety percent) of the charges specified in point 1 Section I of the Fee and charge schedule enclosed herewith.

b) From January 01, 2026 onwards, the charges specified in point 1 Section I of the Fee and charge schedule enclosed herewith shall be applied.3

Article 5. Cases of fee or charge exemption

1. Cases of fee exemption

a) Guests (including spouse, children) of the Communist Party, the Government, the National Assembly or heads thereof invited personally.

b) Officials and employees of diplomatic missions, foreign consular missions and representative missions of international organizations in Vietnam and their family members (spouse and children under 18 years of age), regardless of passport type, that are not Vietnamese nationals and not residing in Vietnam are not required to pay fees on the basis of reciprocity.

c) Cases of fee exemption as per international agreement to which Vietnam is a signatory or reciprocity basis.

c) Cases of fee exemption as per international agreement to which Vietnam is a signatory or reciprocity basis.

d) Foreigners entering Vietnam to provide assistance or provide humanitarian support for Vietnamese organizations and individuals.

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Fee collectors shall decide whether the violating foreigners are eligible for fee exemption or not in this case and be legally responsible.

2. Exempt passport issuance charge for: Overseas Vietnamese who are subject to deportation decisions issued by competent agencies in host countries without possessing passports; overseas Vietnamese who must repatriate under international agreements on receiving citizens without passports and cases for humanitarian purposes.

3. For cases of fee or charge exemption under Clause 1 and Clause 2 of this Article, fee or charge collectors must issue “Miễn thu phí”, “Miễn thu lệ phí” (GRATIS) seals onto issued documents.

Article 6. Fee or charge declaration, submission; charge return

1. Before the end of Thursday of each week, fee or charge collectors must send the collected fee of the previous week to fee or charge accounts waiting to be transferred to the budget at the State Treasury.4

2.[5] (annulled)

3. In case charge payers have paid charges but are ineligible for being issued with passports, laissez-passers or AB stamps, charge collectors shall return all collected charges when informing the charge  payers; in case of rejecting application results, charge collectors shall not return collected charges. In case fee payers have paid fees but are ineligible for being issued with visas and other documents allowing immigration and/or residence for foreigners or reject application results, fee collectors shall not return collected fees.

Article 7. Fee or charge management

1. Fee collectors that are Immigration Management Department; police authorities, border guards of provinces and central-affiliated cities; police authorities of districts, urban districts, district-level towns, cities affiliated to provinces and central-affiliated cities; police authorities of communes, wards, commune-level towns:

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- Costs for travelling, providing accommodation, hiring translators, supervising detained foreigners; costs for medical examination and treatment for sick foreigners; costs for escorting foreigners who illegally reside in Vietnam or violate regulations and law to their home countries.  Retained fees shall only be used for financing the tasks above when representative missions of countries where the violating individuals come from refuse to incur the costs or representative missions of countries where the violating individuals come from are not available in Vietnam.

In case competent regulatory authorities declare state of epidemic, fee collectors may decide on incurring the costs above and other costs directly serving epidemic management affairs when dealing with cases where foreigners violate regulations and law.

- Costs for providing training to improve officials and soldiers conducting immigration management affairs.

-  Costs for applying advance science and technology in immigration management affairs.

- Costs for negotiating and cooperating with overseas parties in issuing visas and documents related to Vietnam immigration to foreigners.

- Improving income and livelihood of officials and soldiers conducting immigration management affairs according to regulations of the Ministry of Public Security and the Ministry of National Defense and as per the law in force (if any).

b) Transfer 75% of collected fees to state budget according to Chapter and Sub-section of current Annex of state budget.6

2. Fee collectors that are Department of Consular Department and Department of Foreign Affairs of Ho Chi Minh City:

a) Fee collectors shall transfer all collected fees to state budget except for cases specified under Point b of this Clause. Funding sources for task performance, service provision and fee collection shall be allocated by the State budget in cost estimates of fee collectors according to policies and expenditure norm of the State budget.

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3. Charge collectors shall transfer 100% of collected charges to state budget in Chapter, Sub-section of Annex of state budget. Funding sources for task performance and charge collection shall be allocated by the State budget in cost estimates of charge collectors according to policies and expenditure norm of the State budget.

Article 8. Implementation [7]

1. This Circular enters into force from May 22, 2021 and replaces Circular No. 219/2016/TT-BTC dated November 10, 2016 of Minister of Finance on fees, charges in immigration, transit and residence in Vietnam and collection, transfer, management and use thereof and Circular No. 41/2020/TT-BTC dated May 18, 2020 of Minister of Finance on amendments to Circular No. 219/2016/TT-BTC.

2. Other details related to fee collection, transfer, management, use, receipts and disclosure of fee or charge collection regulations not specified under this Circular shall conform to Law on Fees and Charges, Decree No. 120/2016/ND-CP, Law on Tax Administration, Decree No. 126/2020/ND-CP and Circular No. 303/2016/TT-BTC dated November 15, 2016 of Minister of Finance guiding printing, issuance, management and use of collection receipts of fees or charges affiliated to state budget.

3. During the implementation of this Circular, if relevant legislative documents mentioned in this Circular are revised or replaced, the new and revised, replaced documents shall prevail.

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

CERTIFIED BY

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SCHEDULE ON FEES AND CHARGES

(Issued together with Circular No. 25/2021/TT-BTC dated April 7, 2021 of Minister of Finance)

I. Charges for issuance of passports, laissez-passers, exit permit and AB stamps

No.

Entry

Amount
(VND/issuance)

1

Fees for passport issuance (including passports with and without electronic chips)

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a

New issuance

200.000

b

Reissuance (lost or missing passports)

400.000

c

Reissuance of personnel confirmation

100.000

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Fees for issuance of laissez-passers

a

Vietnam – Laos or Vietnam – Cambodia laissez-passers

50.000

b

Laissez-passers for immigration in border areas for officials working in regulatory authorities based in Vietnamese districts, district-level towns, cities affiliated to provinces of Vietnam adjacent to Vietnam - China border

50.000

c

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5.000

d

Laissez-passers for immigration of Vietnamese nationals to working and travelling in provinces and cities in China adjacent to Vietnam

50.000

3

Charges for issuance of exit permit

a

Issuance of exit permit

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b

Issuance of visa request diplomatic note

10.000

c

Issuance of ABTC of APEC officials

- First-time issuance

1.200.000

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- Re-issuance

1.000.000

4

Charges for issuance of AB stamps

50.000

Notes:

- ABTC is a priority travel card for APEC officials (APEC Business Travel Card).

- AB stamp is a document allowing an individual carrying a popular passport to work abroad without visas.

II. Fees for issuance of visas and other documents on immigration and residence for foreigners

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Entry

Amount

1

Issuance of single-entry visas

USD 25/visa

2

Issuance of multiple-entry visas:

[8]

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USD 50/visa

[9]

Visas with more than 90 days to 180 days of validity

USD 95/visa

[10]

Visas with more than 180 days to 01 year of validity

USD 135/visa

[11]

Visas with more than 01 year to 02 years of validity

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e

Visas with more than 02 years to 05 years of validity

USD 155/visa

g

Visas issued for individuals below 14 years of age (regardless of validity period)

USD 25/visa

3

- Same-level transfer of value of valid visas, temporary residence cards and temporary residence period from old passports to new passports

- Same-level transfer of value of valid visas and temporary residence period from old stand-alone passports (which run out of stamp spots for entry verification, exit verification, temporary residence certification, temporary residence extension) to new stand-alone visas.

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USD 5/visa

4

Issuance of written visa exemption

USD 10/document

5

Issuance of temporary residence cards

a

Cards with no more than 2 years of validity

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b

Cards with more than 02 years to 05 years of validity

USD 155/card

c

Cards with more than 05 years to 10 years of validity

USD 165/card

6

Extension of temporary residence

USD 10/extension

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New issuance and re-issuance of temporary residence cards

USD 100/card

8

Issuance of permit for entering prohibited areas, border areas; permit for Laotian nationals to use border laissez-passers to enter Vietnamese provinces

USD 10/person

9

Issuance of visas for passengers in transit travelling by airway and/or seaway to visit and tour (according to Article 25 and Article 26 of Law on Immigration, Transit and Residence of foreigners in Vietnam dated June 16, 2014)

USD 5/person

10

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USD 5/person

11

Issuance of immigration permit for foreigners residing in Vietnam permanently without passports

VND 200,000/issuance

12

Issuance of permit for individuals who have entered border economic zones via border laissez-passers to visit other places in the provinces

USD 10/person

Note: Cases where documents above are missing or damaged, reissuance of those documents shall require fees or charges applicable to new issuance./.

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- Circular No. 25/2021/TT-BTC dated April 07, 2021 of the Ministry of Finance on fees and charges in immigration, transit and residence in Vietnam and collection, transfer, management and use thereof, which comes into force from May 22, 2021;

- Circular No. 74/2022/TT-BTC dated December 22, 2022 of the Ministry of Finance on methods and time limits for collection, transfer and declaration of fees and charges under the prescribed competence of the Ministry of Finance, which comes into force from December 22, 2022.

- Circular No. 62/2023/TT-BTC dated October 03, 2023 of the Ministry of Finance on amendments to Circular No. 25/2021/TT-BTC dated April 07, 2021 of the Ministry of Finance on fees and charges in immigration, transit and residence in Vietnam and collection, transfer, management and use thereof, which comes into force from October 03, 2023;

- Circular No. 63/2023/TT-BTC dated October 16, 2023 of the Ministry of Finance on amendments to Circulars on fees and charges of the Minister of Finance in order to encourage using online public services, which comes into force from December 01, 2023.

This combined document does not replace 04 above-mentioned Circulars.

2 Circular No. 74/2022/TT-BTC is promulgated pursuant to:

The Law on Fees and Charges dated November 25, 2015;

The Law on State Budget dated June 25, 2015;

The Law on Tax Administration dated June 13, 2019;

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The Government’s Decree No. 126/2020/ND-CP dated October 19, 2020 elaborating some Articles of the Law on Tax Administration;

Decree No. 61/2018/ND-CP dated April 23, 2018 of the Government on implementation of single-window system and interlinked single-window system for handling administrative procedures and Decree No. 107/2021/ND-CP dated December 06, 2021 of the Government providing amendments to Decree No. 61/2018/ND-CP;

Decree No. 87/2017/ND-CP dated July 26, 2017 of the Government on function, tasks, powers and organizational structures of the Ministry of Finance;

Decision No. 31/2021/QD-TTg dated October 11, 2021 of the Prime Minister promulgating Regulations on management, operation and use of the National Public Service Portal;

Implementing the Government’s Resolution No. 63/NQ-CP dated May 03, 2022 on the Government’s regular meeting in April, 2022;

At the request of the Director General of the Department of Tax Policy;

The Minister of Finance hereby promulgates a Circular on methods and time limit for collection, transfer and declaration of fees and charges under the prescribed competence of the Ministry of Finance.

- Circular No. 62/2023/TT-BTC is promulgated pursuant to:

The Law on Fees and Charges dated November 25, 2015;

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The Law on Entry, exit, transit, and residence of foreigners in Vietnam dated June 16, 2014 and the Law on amendments to certain Articles of the Law on Entry, exit, transit, and residence of foreigners in Vietnam dated November 25, 2019; the Law on amendments to the Law on entry and exit of Vietnamese Citizens and the Law on entry, exit, transit, and residence of foreigners in Vietnam dated June 24, 2023;

Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government of Vietnam providing detailed regulations and implementation guidance of certain Articles of the Law on Fees and Charges;

Decree No. 117/2017/ND-CP dated October 19, 2017 of the Government on management and use of state budget for foreign affairs;

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

At the request of the Director General of the Department of Tax Policy;

The Minister of Finance promulgates Circular on amendments to Circular No. 25/2021/TT-BTC dated April 7, 2021 on fees and charges in immigration, transit and residence in Vietnam and collection, transfer, management and use thereof.

- Circular No. 63/2023/TT-BTC is promulgated pursuant to:

The Law on Fees and Charges dated November 25, 2015;

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

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The Minister of Finance hereby promulgates a Circular on amendments to certain Circulars prescribing fees and charges of Minister of Finance with the aim of encouraging the use of online public services.

3 This clause is amended according to Article 5 of Circular No. 63/2023/TT-BTC dated October 16, 2023 of the Ministry of Finance on amendments to Circulars on fees and charges of Minister of Finance with the aim of encouraging the use of online public services, which comes into force from December 01, 2023.

4 The phrase “lệ phí” ("charge") in clause 1 Article 6 is annulled according to clause 112 of the Appendix enclosed with clause 2 Article 4 of Circular No. 74/2022/TT-BTC dated December 22, 2022 of the Ministry of Finance on methods and time limits for collection, transfer and declaration of fees and charges under the prescribed competence of the Ministry of Finance, which comes into force from December 22, 2022.

5 This clause is annulled according to clause 112 of the Appendix enclosed with clause 2 Article 4 of Circular No. 74/2022/TT-BTC dated December 22, 2022 of the Ministry of Finance on methods and time limits for collection, transfer and declaration of fees and charges under the prescribed competence of the Ministry of Finance, which comes into force from December 22, 2022.

6 This clause is amended according to clause 1 Article 1 of Circular No. 62/2023/TT-BTC dated October 03, 2023 of the Ministry of Finance on amendments to Circular No. 25/2021/TT-BTC dated April 07, 2021 of the Ministry of Finance on fees and charges in immigration, transit and residence in Vietnam and collection, transfer, management and use thereof. This clause comes into force from November 18, 2023.

7 Circular No. 62/2023/TT-BTC comes into force as follows:

Article 2. Entry into force

1. Clause 1 Article 1 of this Circular enters into force from November 18, 2023. Clause 2 Article 1 hereof enters into force from October 3, 2023.

2. If legislative documents referred to under this Circular are amended or replaced, the new versions shall prevail.

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8 This point is amended according to clause 2 Article 1 of Circular No. 62/2023/TT-BTC dated October 03, 2023 of the Ministry of Finance on amendments to Circular No. 25/2021/TT-BTC dated April 07, 2021 of the Ministry of Finance on fees and charges in immigration, transit and residence in Vietnam and collection, transfer, management and use thereof. This section takes effect from October 03, 2023.

9 This point is amended according to clause 2 Article 1 of Circular No. 62/2023/TT-BTC dated October 03, 2023 of the Ministry of Finance on amendments to Circular No. 25/2021/TT-BTC dated April 07, 2021 of the Ministry of Finance on fees and charges in immigration, transit and residence in Vietnam and collection, transfer, management and use thereof. This section takes effect from October 03, 2023.

10 This point is amended according to clause 2 Article 1 of Circular No. 62/2023/TT-BTC dated October 03, 2023 of the Ministry of Finance on amendments to Circular No. 25/2021/TT-BTC dated April 07, 2021 of the Ministry of Finance on fees and charges in immigration, transit and residence in Vietnam and collection, transfer, management and use thereof. This section takes effect from October 03, 2023.

11 This point is amended according to clause 2 Article 1 of Circular No. 62/2023/TT-BTC dated October 03, 2023 of the Ministry of Finance on amendments to Circular No. 25/2021/TT-BTC dated April 07, 2021 of the Ministry of Finance on fees and charges in immigration, transit and residence in Vietnam and collection, transfer, management and use thereof. This section takes effect from October 03, 2023.

Văn bản hợp nhất 12/VBHN-BTC năm 2024 hợp nhất Thông tư 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