Integrated document No. 15/VBHN-BTC dated June 21, 2022 Circular on fees and charges in foreign affairs applicable to diplomatic missions of vietnam in foreign countries, collection, transfer, management, and use thereof

CIRCULAR [1]

FEES AND CHARGES IN FOREIGN AFFAIRS APPLICABLE TO DIPLOMATIC MISSIONS OF VIETNAM IN FOREIGN COUNTRIES, COLLECTION, TRANSFER, MANAGEMENT, AND USE THEREOF

Circular No. 264/2016/TT-BTC dated November 14, 2016 of the Minister of Finance of Vietnam on fees and charges in foreign affairs applicable to Representative missions of Vietnam in foreign countries, collection, transfer, management, and use thereof, which comes into force as of January 1, 2017, amended by:

Circular No. 113/2021/TT-BTC dated December 15, 2021 of the Minister of Finance of Vietnam on amendments to Circular No. 264/2016/TT-BTC dated November 14, 2016 of the Minister of Finance of Vietnam on fees and charges in foreign affairs applicable to Representative missions of Vietnam in foreign countries, collection, transfer, management, and use thereof, which comes into force as of February 1, 2022.

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

Pursuant to the Law on Representative missions of the Socialist Republic of Vietnam in Foreign Countries dated June 18, 2009;

Pursuant to the Law on Entry, Exit, Transit, and Residence of Foreigners in Vietnam dated June 16, 2014;

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

Pursuant to the Law on Nationality dated November 13, 2008;

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

Pursuant to Decree No. 111/2011/ND-CP dated December 5, 2011 on consular certification and consular legalization;

Pursuant to Decree No. 82/2015/ND-CP dated September 14, 2015 on visa exemption for overseas Vietnamese and foreigners who are spouses or children of overseas Vietnamese or Vietnamese citizens;

Pursuant to Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government of Vietnam on guidelines for implementation of a number of articles of the Law on Fees and Charges;

Pursuant to Decree No. 215/2013/ND-CP dated December 23, 2013 of the Government of Vietnam on functions, tasks, entitlements, and organizational structure of the Ministry of Finance of Vietnam;

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

The Minister of Finance of Vietnam hereby promulgates the Circular on fees and charges in foreign affairs applicable to diplomatic missions of Vietnam in foreign countries, collection, transfer, management, and use thereof. [2]

Article 1. Scope and regulated entities [3]

1. This Circular provides for fees and charges in foreign affairs applicable to Diplomatic Missions and Consular Representative Missions of Vietnam authorized to perform consular functions in foreign countries (hereinafter referred to as “Representative Missions of Vietnam in Foreign Countries”) and collection, transfer, management, and use thereof.

2. This Circular applies to fee payers, fee collectors, and organizations and individuals related to the collection, transfer, management, and use of fees and charges in foreign affairs applicable to Representative Missions of Vietnam in foreign countries.

Article 2. Fee payers

Vietnamese organizations and individuals and foreign organizations and individuals using public services provided by Representative Missions of Vietnam in foreign countries or serving the state management of foreign affairs shall pay the fees and charges prescribed in this Circular.

Article 3. Fee collectors

Representative Missions of Vietnam in foreign countries serving organizations and individuals in work of state management in foreign affairs in accordance with regulations of the law are fee collectors prescribed in this Circular.

Article 4. Fees and charges

Fees and charges prescribed in the Tariff on fees and charges in foreign affairs (Appendix 1 and 2) promulgated with this Circular apply to all of the Representative Missions of Vietnam in foreign countries.

Article 5. Cases of exemption from and reduction of fees and charges

1. The following cases are eligible for exemption from fees and charges: 

a) Foreigners who are guests (including spouses, birth parents, parents-in-law, and children accompanying the guests) of the CPV, National Assembly, State, or Government of Vietnam or guests personally invited by the Head of the CPV, National Assembly, State, or the Socialist Republic of Vietnam;

b) Technical and administrative public employees and employees of foreign diplomatic missions, consular representative missions, representative missions of international organizations in Vietnam, and their family members (spouses, birth parents, parents-in-law, and minor children) according to the principle of reciprocity;

c) Foreigners holding diplomatic passports, official passports, popular passports, or travel documents as the replacement for passports issued by foreign countries are eligible for exemption from visa fees according to treaties that Vietnam is a signatory and according to regulations of the law of Vietnam or the principle of reciprocity;

d) Foreigners entering Vietnam to perform relief work or provide humanitarian assistance for Vietnamese organizations and individuals;

dd) Foreigners entering Vietnam under exchange invitations between Ministries, central authorities, and authorities of provinces or cities based on the principle of reciprocity;

e) People with meritorious services to the revolution or the country;

g) Cases of urgency due to requirements for foreign affairs or humanitarian reasons or Vietnamese citizens with extremely difficult circumstances or are facing risks;

h) Cases of exemption from visa fees when applying for visa issuance according to regulations of the Government of Vietnam, treaties that Vietnam is a signatory, or bilateral agreements.

2. Vietnamese living in China, Laos, Thailand, and Cambodia or countries that are at war or suffering from dangerous and life-threatening diseases are eligible for the reduction of fees and charges in foreign affairs according to regulations prescribed in the Tariff on fees and charges in foreign affairs (Appendix 1 and 2) promulgated with this Circular.

3. Regarding cases exempted from fees and charges in foreign affairs according to the regulations mentioned above, fee collectors shall stamp “miễn phí, lệ phí” (without charge) onto the issued documents.

Article 6. Declaration and transfer of fees and charges

1. Heads of Representative Missions of Vietnam in foreign countries shall consider, decide, and select reputable banks to open accounts of Representative Missions of Vietnam in foreign countries serving their operations and ensuring the safety of the deposits of the Fund of State Budget Temporary Retention at Representative Missions of Vietnam in foreign countries.

2. Regarding charges

The Ministry of Foreign Affairs of Vietnam shall direct Representative Missions of Vietnam in foreign countries to implement the recording and accounting of revenue from collecting charges in foreign affairs; when the revenue is generated, transfer 100% of the revenue from collecting charges in foreign affairs and the actual amount of interest on bank deposits to the Fund of State Budget Temporary Retention at Representative Missions of Vietnam in foreign countries.

The budget for collecting fees shall be allocated by the state budget in the estimate of fee collectors according to regulations and expenditure norms of the state budget as prescribed by law.

3. Regarding fees

The Ministry of Foreign Affairs of Vietnam shall direct Representative Missions of Vietnam in foreign countries to implement the recording and accounting of revenue from collecting fees in foreign affairs; when the revenue is generated, transfer 70% of the revenue from collecting fees in foreign affairs and the actual amount of interest on bank deposits to the Fund of State Budget Temporary Retention at Representative Missions of Vietnam in foreign countries.

4. Fees and charges in foreign affairs are in USD according to the Tariff on Fees and Charges in Foreign Affairs promulgated with this Circular. In the case of collecting fees and charges in foreign affairs in the currency of the hosting country, the conversion from USD to the local currency is based on the selling rate of the USD set by the bank where the Representative Mission of Vietnam in a foreign country opens its account.

When the conversion rate from USD to the local currency fluctuates up or down by more than 10% compared to the currently applying conversion rate, Heads of Representative Missions of Vietnam in foreign countries may re-stipulate consular fees and charges in the local currency according to the new conversion rate while providing written notifications to the Ministry of Foreign Affairs of Vietnam before the implementation.

If a country or a territory has 2 or more Representative Missions of Vietnam allowed to collect fees and charges in foreign affairs, the Head of the Representative Mission of Vietnam with the highest competency shall, based on the selling rate of local banks, decide on the uniform fees for other Representative Missions of Vietnam.

5. In case Vietnamese organizations and individuals and foreign organizations and individuals have paid the fees and charges in foreign affairs as prescribed in this Circular but are ineligible for the issuance of consular documents or refuse to receive application processing results, fee collectors shall not refund the collected fees and charges.

Article 7. Management and use

1. The Ministry of Foreign Affairs of Vietnam may use 30% of the actual revenue from collecting fees in foreign affairs for expenditures according to regulations prescribed in Article 5 of Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government of Vietnam elaborating on guidelines on the implementation of the Law on Fees and Charges and other laws.

2. The Ministry of Foreign Affairs of Vietnam shall promulgate the Regulation on the management and use of 30% of the revenue from collecting fees in foreign affairs available for use. At the end of the year, if the mentioned 30% is not used up, it shall be transferred to the following use for use according to regulations.

Article 8. Settlement of the collection and expenditure on fees and charges in foreign affairs

1. Representative Missions of Vietnam in foreign countries shall open accounting books to record the collection and expenditure on fees and collection and transfer of charges in foreign affairs following current regulations on administrative and public accounting. Heads of Representative Missions of Vietnam in foreign countries shall take responsibility for managing and recording the collection and expenditure on types of fees and charges in foreign affairs of their agencies; submit monthly reports on the collection of fees and charges in foreign affairs to the Ministry of Foreign Affairs of Vietnam (according to the forms prescribed in Appendix 4 and 5 of this Circular).

2. The Ministry of Foreign Affairs of Vietnam shall inspect and settle the collection and expenditure on fees and charges in foreign affairs of Representative Missions of Vietnam in foreign countries according to current regulations.

3. The Ministry of Foreign Affairs of Vietnam shall cooperate with the Ministry of Finance of Vietnam in organizing regular or irregular inspections of the collection, transfer, and management of fees and charges in foreign affairs at Representative Missions of Vietnam in foreign countries according to regulations prescribed in this Circular.

Article 9. Implementation [4]

1. This Circular comes into force as of January 1, 2017 and replaces Circular No. 236/2009/TT-BTC dated December 15, 2009 of the Minister of Finance of Vietnam guiding regulations on fees and charges applicable to Diplomatic Missions and Consular Missions of Vietnam in foreign countries and collection, transfer, management, and use thereof and Circular No. 156/2015/TT-BTC dated October 8, 2015 on amendments to Circular No. 236/2009/TT-BTC dated December 15, 2009 of the Minister of Finance of Vietnam guiding regulations on fees and charges applicable to Diplomatic Missions and Consular Missions of Vietnam in foreign countries and collection, transfer, management, and use thereof.

2. Fee collectors in foreign affairs shall:

a) Publicly post up the names of fees and charges, collection rates, collection methods, subjects of exemption and reduction, and documents on collecting fees and charges in foreign affairs at the collection place in Vietnamese and English or the official language of the hosting country; 

b) During the collection, prepare and issue invoices for payers of fees and charges in foreign affairs. Invoices shall be printed and issued at Representative Missions of Vietnam in foreign countries according to the forms prescribed in Appendix 3 promulgated with this Circular.

3. Other contents related to collection, transfer, management, and use of fees and charges that are not mentioned in this Circular shall comply with the Law on Fees and Charges, Decree No. 120/2016/ND-CP, Law on Tax Administration, Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government of Vietnam elaborating on the Law on Tax Administration, and Circular No. 303/2016/TT-BTC dated November 15, 2016 of the Minister of the Ministry of Finance on guidelines for the printing, issuance, management, and use of receipts of fees and charges belonging to the state budget.

5. Difficulties that arise during the implementation of this Circular shall be reported to the Ministry of Finance of Vietnam for considerations and solutions./.

APPENDIX 1

TARIFF ON CHARGES IN FOREIGN AFFAIRS
(Promulgated with Circular No. 264/2016/TT-BTC dated November 14, 2016 of the Minister of Finance of Vietnam)

APPENDIX 2

TARIFF ON FEES IN FOREIGN AFFAIRS
(Promulgated with Circular No. 264/2016/TT-BTC dated November 14, 2016 of the Minister of Finance of Vietnam)

APPENDIX 3

REFERENCE RECEIPT FORMS
(Promulgated with Circular No. 264/2016/TT-BTC dated November 14, 2016 of the Minister of Finance of Vietnam)

BIÊN LAI THU PHÍ VÀ LỆ PHÍ

(RECEIPT)

Tên đơn vị hoặc người nộp tiền (Payee):........................................................................

Địa chỉ (Address):..........................................................................................................

Lý do nộp tiền (Pay for):................................................................................................

....................................................................................................................................

Số tiền (Amount):..........................................................................................................

Số tiền viết bằng chữ (In word):.....................................................................................

....................................................................................................................................

....................................................................................................................................

BIÊN LAI THU PHÍ VÀ LỆ PHÍ

(RECEIPT)

Tên đơn vị hoặc người nộp tiền (Payee):......................................................................

Địa chỉ (Address):.......................................................................................................

Lý do nộp tiền (Pay for):.............................................................................................

..................................................................................................................................

Số tiền (Amount):........................................................................................................

Số tiền viết bằng chữ (In word):...................................................................................

..................................................................................................................................

..................................................................................................................................

BIÊN LAI THU PHÍ VÀ LỆ PHÍ

(RECEIPT)

Tên đơn vị hoặc người nộp tiền (Payee):......................................................................

Địa chỉ (Address):.......................................................................................................

Lý do nộp tiền (Pay for):.............................................................................................

..................................................................................................................................

Số tiền (Amount):........................................................................................................

Số tiền viết bằng chữ (In word):...................................................................................

..................................................................................................................................

..................................................................................................................................

..................................................................................................................................

Ghi chú: CQĐD sử dụng Biên lai thu phí, lệ phí bằng tiếng Việt Nam và tiếng Anh hoặc ngôn ngữ chính thức của nước sở tại.

APPENDIX 4

REFERENCE FORMS OF REPORTS ON THE COLLECTION OF FEES IN FOREIGN AFFAIRS
(Promulgated with Circular No. 264/2016/TT-BTC dated November 14, 2016 of the Minister of Finance of Vietnam)

REPRESENTATIVE MISSIONS OF VIETNAM AT…

REPORTS ON THE COLLECTION OF FEES IN FOREIGN AFFAIRS

Month… year…

(Applicable to Representative Missions of Vietnam)

APPENDIX 5

REFERENCE FORMS OF REPORTS ON THE COLLECTION OF FEES IN FOREIGN AFFAIRS
(Promulgated with Circular No. 264/2016/TT-BTC dated November 14, 2016 of the Minister of Finance of Vietnam)

REPRESENTATIVE MISSIONS OF VIETNAM AT…

REPORTS ON THE COLLECTION OF FEES IN FOREIGN AFFAIRS

Month… year…

(Applicable to Representative Missions of Vietnam)

[1] This document is consolidated from the following 2 Circulars:

- Circular No. 264/2016/TT-BTC dated November 14, 2016 of the Minister of Finance of Vietnam on fees and charges in foreign affairs applicable to Representative Missions of Vietnam in foreign countries, collection, payment, management, and use thereof, which comes into force as of January 1, 2017.

- Circular No. 113/2021/TT-BTC dated December 15, 2021 of the Minister of Finance of Vietnam on amendments to Circular No. 264/2016/TT-BTC dated November 14, 2016 of the Minister of Finance of Vietnam on fees and charges in foreign affairs applicable to Representative Missions of Vietnam in foreign countries, collection, payment, management, which comes into force as of February 1, 2022 (hereinafter referred to as “Circular No. 113/2021/TT-BTC”).

This consolidated document does not replace the 2 Circulars mentioned above.

[2] Circular No. 113/2021/TT-BTC has the following bases for promulgation:

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

Pursuant to the Law on Representative Missions of the Socialist Republic of Vietnam in Foreign Countries dated June 18, 2009; Law on amendment to the Law on Representative Missions of the Socialist Republic of Vietnam in Foreign Countries dated November 21, 2017;

Pursuant to the Law on Entry and Exit of Vietnamese Citizens dated November 22, 2019; 

Pursuant to the Law on Tax Administration of Vietnam dated June 13, 2019;

Pursuant to Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government of Vietnam elaborating the Law on Tax Administration of Vietnam;

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

At the request of the Director of the Department of Tax Policies of Vietnam;

The Minister of Finance of Vietnam hereby promulgates the Circular on amendments to Circular No. 264/2016/TT-BTC dated November 14, 2016 on fees and charges in foreign affairs applicable to Representative Missions of Vietnam in foreign countries, collection, payment, management, and use thereof.”

[3] This Article has been amended by regulations prescribed in Clause 1 Article 1 of Circular No. 113/2021/TT-BTC, which comes into force as of February 1, 2022. 

[4] Article 2 of Circular No. 113/2021/TT-BTC, which comes into force as of February 1, 2022, is as follows:

“Article 2. Implementation provisions

1. This Circular comes into force as of February 1, 2022. 

2. Annulment of Point 3 Section I, Section II Part A of Appendix 1, and Point 2 Part B of Appendix 2 promulgated with Circular No. 264/2016/TT-BTC dated November 14, 2016 of the Minister of Finance of Vietnam on fees and charges in foreign affairs applicable to Representative Missions of Vietnam in foreign countries, collection, payment, management, and use thereof.

3. If any legal document referred to this Circular is amended, supplemented, or replaced, comply with its new edition.

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

[5] This Clause has been amended by regulations prescribed in Clause 2 Article 1 of Circular No. 113/2021/TT-BTC, which comes into force as of February 1, 2022.

[6] This Article has been amended by regulations prescribed in Clause 3 Article 1 of Circular No. 113/2021/TT-BTC, which comes into force as of February 1, 2022. 

[7] This Point has been annulled by regulations prescribed in Clause 2 Article 2 of Circular No. 113/2021/TT-BTC, which comes into force as of February 1, 2022. 

[8] This Section has been annulled by regulations prescribed in Clause 2 Article 2 of Circular No. 113/2021/TT-BTC, which comes into force as of February 1, 2022. 

[9] This Point has been annulled by regulations prescribed in Clause 2 Article 2 of Circular No. 113/2021/TT-BTC, which comes into force as of February 1, 2022. 

[10] This Point has been amended by regulations prescribed in Clause 4 Article 1 of Circular No. 113/2021/TT-BTC, which comes into force as of February 1, 2022.