Thông tư 157/2016/TT-BTC

CIRCULAR

ON COLLECTION, PAYMENT, MANAGEMENT AND USE OF CONSULAR CERTIFICATION AND LEGALIZATION FEES

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 the Law on fees and charges;

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

Pursuant to the Government's Decree No. 215/2013/ND-CP dated  December 23, 2013 defining functions, tasks, entitlement and organizational structure of the Ministry of Finance;

At the request of Director of Department of Taxation Policies,

The Minister of Finance promulgates a Circular on collection, payment, management and use of consular certification and legalization fees as follows:

Article 1. Scope and regulated entities

1. Scope:

This Circular deals with collection, payment, management and use of consular certification and legalization fees.

2. Regulated entities:

This Circular applies to organizations and individuals that apply for consular certification/legalization, and issuing copies of documents; regulatory agencies competent to consular certification/legalization, and issuing copies of documents; other organizations and individuals in connection with collection and payment of consular certification/legalization fees.

Article 2. Payers

Any entity (regardless of domestic or foreign organizations or individuals) who has received consular certification/legalization and/or copies of documents from competent authorities at the request or in accordance with regulations of law shall pay fees (hereinafter referred to as consular certification/legalization fees) as prescribed in this Circular.

Article 3. Collecting agencies

The Ministry of Foreign Affairs, foreign affairs agencies of provinces and central-affiliated cities (hereinafter referred to as provinces) (if authorized by the Ministry of Foreign Affairs) shall collect, keep records, pay, manage and use consular certification/legalization fees as prescribed in this Circular.

Article 4. Cases exempt from fees

1. If an international treaty to which the Socialist Republic of Vietnam is a signatory or a participant otherwise regulated in terms of consular certification/legalization fees, such regulation shall prevail.

2. Foreign organizations and individuals who are exempt from paying consular certification/legalization fees according to “principle of reciprocity” diplomatic relations.

Article 5. Amount

1. Amount of consular certification/legalization fees:

a) Consular certification: VND 30,000 (thirty thousand) per certification.

b) Consular legalization: VND 30,000 (thirty thousand) per legalization.

c) Issuing copies of documents: VND 5,000 (five thousand) per issue.

2. Consular certification/legalization fees shall be paid in Vietnamese dong (VND).

Article 6. Statement and payment

1. No later than every 5th, each collecting agency shall deposit the amount of fees collected last month to the account of fees pending payment to State budget opened at a State Treasury.

2. The collecting agency shall make monthly statements and annual statements as prescribed in Clause 3 Article 19 and pay fees as prescribed in Clause 2 Article 26 of Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance on guidelines for the Law on Tax administration; Law on amendments to the Law on Tax administration and the Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government.

Article 7. Management and use of fees

1. Each collecting agency shall pay full amount of fees collected to State budget according to the applicable State budget entries. Expenses incurred from collection of fees shall be covered as specified in the collecting agency’s estimates according to State budget expenditures in accordance with regulations of law.

2. If the collecting agency is allocated a fixed rate of operating expenses as prescribed by the Government or the Prime Minister in terms of regulatory agency’s autonomy and self-responsibility in payroll and funding for administrative management  :

a) With regard to an application for consular certification/legalization submitted to the Ministry of Foreign Affairs: The collecting agency affiliated to the Ministry of Foreign Affairs may deduct 30% from amount collected to cover expenses incurred from the collection work at the Ministry of Foreign Affairs, the remaining amount shall be paid to State budget.

With regard to an application for consular certification/legalization submitted to a foreign affairs agency of province: The collecting agency affiliated to the Ministry of Foreign Affairs may deduct 20% from amount collected and transfer 10% of amount collected to cover expenses incurred from the collection work at the Ministry of Foreign Affairs and the foreign affairs agency of province, the remaining amount shall be paid to State budget.

Expenditures shall be paid in accordance with Clause 2 Article 5 of Government’s Decree No. 120/2016/ND-CP dated August 23, 2016 on guidelines for the Law on fees and charges.

b) The remaining amount of 70% shall be paid to State budget according to the applicable State budget entries.

Article 8. Implementation

1. This Circular comes into force from January 1, 2017, replaces Circular No. 36/2004/TT-BTC dated April 26, 2004 of the Minister of Finance on collection, payment, management and use of consular certification/legalization fees, Circular No. 98/2011/TT-BTC dated July 5, 2011 and Circular No. 01/2013/TT-BTC dated January 2, 2013 of the Minister of Finance on amendments to Circular No. 36/2004/TT-BTC.

2. If other contents in connection with collection and payment of fees are not guided in this Circular, they shall apply responsive guidelines in the Law on fees and charges, Decree No. 120/2016/ND-CP dated August 23, 2016 on guidelines for the Law on fees and charges; Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance on guidelines for the Law on Tax administration; Law on amendments to the Law on Tax administration and the Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government and Circular of the Minister of Finance on printing, issuance, management and use of documents of collection of fees and charges payable to State budget and their amending and replacing documents (if any).

3. Payers and relevant agencies shall implement this Circular. Difficulties that arise during the implementation must be reported to the Ministry of Finance for consideration./.