COLLECTION, PAYMENT, MANAGEMENT OF FEES FOR ISSUANCE OF PASSPORTS, VISAS, DOCUMENTS RELATED TO ENTRY, EXIT, TRANSIT, AND RESIDENCE IN VIETNAM
Pursuant to the Law on entry, exit, transit, and residence of foreigners in Vietnam No. 47/2014/QH13 dated June 16, 2014;
Pursuant to the Law on State budget No. 01/2002/QH11 dated December 16, 2002;
Pursuant to the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH dated August 28, 2001, the Government's Decree No.57/2002/NĐ-CP dated June 03, 2002, and the Government's Decree No. 24/2006/NĐ-CP dated March 06, 2006 on amendments to Decree No. 57/2002/NĐ-CP;
Pursuant to the Government's Decree No. 136/2007/NĐ-CP dated August 17, 2007 on entry and exit of Vietnamese citizens and the Government's Decree No. 65/2012/NĐ-CP dated September 06, 2012 on amendments to Decree No. 136/2007/NĐ-CP;
Pursuant to the Government's Decree No. 215/2013/NĐ-CP dated December 23, 2013 defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;
At the request of the Director of the Tax Policy Department,
The Minister of Finance promulgates a Circular on collection, payment, management of fees for issuance of passports, visas, documents for entry, exit, transit, and residence in Vietnam:
This Circular deals with collection, payment, management of fees for issuance of passports, visas, documents for Vietnamese and foreigners to enter, exit, transit through, and reside in Vietnam (hereinafter referred to as immigration fees) collected in Vietnam by agencies affiliated to the Ministry of Foreign Affairs, the Ministry of Public Security, and the Ministry of National Defense.
Any Vietnamese citizen who submit an application to the Ministry of Public Security, the Ministry of Foreign Affairs, or the Ministry of National Defense for issuance of a passport or document related to issuance of the passport (if any); foreigners granted visas by such authorities; foreigners granted documents for entry, exit, transit through, or residence in Vietnam shall pay fees as prescribed by this Circular.
1. Invited guests (including their spouses and children) of Communist Party, the State, the Government, the National Assembly.
2. Employees of foreign diplomatic missions, consular offices, and representative agencies of international organizations in Vietnam, their family (spouses and children under 18) who are not Vietnamese citizens and not residing in Vietnam are exempt from immigration fees on the principle of reciprocity.
3. Foreigners exempt from visa fees under international agreements between Vietnam and other countries, or on the principle of reciprocity.
4. Foreigners entering Vietnam to provide relief or humanitarian aid for Vietnamese organizations and individuals.
5. The persons exempt from immigration fees under particular decisions of the Minister of Foreign Affairs, the Minister of Public Security, or the Minister of National Defense.
The fee-collecting agency shall append the GRATIS seal on issued documents in the aforementioned cases of fee exemption.
In case a Vietnamese citizen or foreigner has paid the fee for issuance of a passport or document associated with issuance of the passport and visa but is not eligible to be granted such documents, the fee-collecting agency shall refund the fee using the revenue from collected immigration fees when receiving a notice of ineligibility. The fee shall not be refunded if the applicant refuses to receive the result.
1. Immigration fees are specified in the Appendix enclosed herewith.
2. Immigration fees shall be collected in VND. The fees collected in USD shall be collected in USD or converted from VND according to the average exchange rate on inter-bank foreign exchange market announced by the State bank of Vietnam on the collection date.
1. Agencies of the Ministry of Public Security, the Ministry of Foreign Affairs, and the Ministry of National Defense assigned to issue passports, visas, immigration documents shall collect immigration fees (hereinafter referred to as fee-collecting agency) as follows:
a) Post the fee rates prescribed by this Circular where fees are collected. Issue receipts to fee payers (received at local tax authorities in the same area as the fee-collecting agency).
b) Collect fees in cash or other non-cash payment methods; open an account at the State Treasury in the same area to temporary deposit collected fees. If fees are paid as non-cash payment, accounts may be opened at commercial banks, credit institutions, and service organizations as prescribed by law. Make a statement of fees transferred to the account at the State Treasury shall be made every day or on the next working day at the latest.
c) Register, declare, transfer fees in accordance with Circular No. 156/2013/TT-BTC on guidelines for the Law on Tax administration, the Law on amendments to the law on tax administration, and the Government's Decree No. 83/2013/NĐ-CP.
2. The fee-collecting agency may retain 30% of the total collected fees to defray the costs of:
a) Buying, printing passports, visas, and other immigration documents; forms serving collection of immigration fees.
b) Purchase of stationery, business trip (travelling and accommodation) according to applicable standards and norms.
c) Repair of tools and equipment serving its operation.
d) Wages and contributions under employment contract (if any). Night work pays, overtime pays for fee-collecting officials and civil servants according to applicable regulations.
e) Purchase of supplies, tools, working equipment, and other regular expenses related to fee collection works.
f) Development of reward and welfare funds; the amount transfer to these funds must not exceed 3 month's wages of the fee-collecting department if the collected amount is higher than the last year’s, and equals (=) to 2 month’s wages if the collected amount is not higher than the last year’s.
g) Detention, expulsion, and repatriation of foreigners that illegally reside in Vietnam.
h) Other expenses serving immigration management decided by the Minister of Foreign Affairs, the Minister of Public Security, or the Minister of National Defense.
The retained amount must be used by the fee-collecting agency properly with legitimate documents and in accordance with regulations. Redundant amount shall be carried forward to the next year.
The Ministry of Public Security, the Ministry of Foreign Affairs, the Ministry of National Defense shall regulate the retainable amount (30% of total amount collected) among their fee-collecting units to ensure sufficient budget for collection of immigration fees.
3. The remaining 70% of collected immigration fees shall be transferred to state budget. The amount transferred to state budget shall be distributed among different levels of state budget according to the Law on State budget.
Holders of accounts for temporary deposit of immigration fees shall follow procedures to transfer the fees to state budget.
4. The making and execution of the revenue and expenditure estimate, statement of collected and spent immigration fees shall comply with Circular No. 63/2002/TT-BTC dated July 24, 2002.
1. This Circular comes into force from November 23, 2015 and replaces Circular No. 66/2009/TT-BTC dated March 30, 2009, Circular No.113/2009/TT-BTC dated July 02, 2009, Circular No. 97/2011/TT-BTC dated July 05, 2011, and Circular No. 190/2012/TT-BTC dated November 09, 2012.
2. Fee payers and relevant agencies are responsible for the implementation of this Circular. Difficulties that arise during the course of implementation of this Circular should be reported to the Ministry of Finance for consideration./.
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