Thông tư 156/2015/TT-BTC

CIRCULAR

AMENDING CIRCULAR No. 236/2009/TT-BTC DATED 15/12/2009 BY THE MINISTRY OF FINANCE GUIDING THE COLLECTION, REMITTANCE, MANAGEMENT AND USE OF CHARGES AND FEES BY OVERSEAS VIETNAMESE DIPLOMATIC MISSIONS AND CONSULAR MISSIONS

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 overseas representative missions of the Socialist Republic of Vietnam No. 33/2009/QH12 dated June 18, 2009;

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-UBTVQH10 dated August 28^th, 2001;

Pursuant to Decree No. 57/2002/ND-CP dated June 03, 2002 by the Government detailing the implementation of the Ordinance on Fees and Charges and Decree No. 24/2006/ND-CP dated March 06, 2006 by the Government on amendments to Decree No. 57/2002/ND-CP;

Pursuant to Decree No. 215/2013/ND-CP dated December 23, 2013 by the Government 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 hereby promulgates the Circular amending Circular No. 236/2009/TT-BTC dated 15/12/2009 by the Ministry of Finance guiding the collection, remittance, management and use of charges and fees by overseas Vietnamese diplomatic missions and consular missions as follows:

Article 1. Charge and fee rates

1. Section III part A of consular charge and fee tariff enclosed with Circular No. 236/2009/TT-BTC dated 15/12/2009 by the Ministry of Finance is amended as follows:

2. Charges for processing of applications for Visa exemption certificates for overseas Vietnamese prescribed in Section V Part A of the consular charge and fee tariff enclosed with Circular No. 236/2009/TT-BTC dated 15/12/2009 by the Ministry of Finance is annulled.

3. Clause 1 Article 6 of Circular No. 236/2009/TT-BTC dated 15/12/2009 by the Ministry of Finance is amended as follows:

a) Heads of overseas Vietnamese representative missions are responsible for considering and deciding reputable banks to open accounts of overseas Vietnamese representative missions to serve their activities, ensuring the security of the state budget custody funds at overseas Vietnamese representative missions

b) The Ministry of Foreign Affairs shall direct Vietnam’s representative bodies overseas to  record the collected consular charges and fees; if there is an amount collected, the Ministry of Foreign Affairs shall remit 70% (seventy percent) of consular charge and fee amounts and the actual interest on the bank deposits into the state budget custody funds at overseas Vietnamese representative missions

c) Pursuant to the State budget spending estimate assigned annually by competent authorities of overseas Vietnamese representative missions; the Ministry of Foreign Affairs may use the state budget custody funds at overseas Vietnamese representative missions to ensure the continuing expenditures for activities with maximum amount not exceeding the assigned State budget spending estimate and the fundamental construction expenditure for overseas Vietnamese representative missions after completing the entry of state budget revenues and expenditures.

d) Periodically, in the first month of the following quarter, overseas Vietnamese representative missions shall remit the consular charges and fees (70%) and the actual interest on bank deposits into the state budget custody funds. The actual funding provided from the state budget custody funds is used for daily spending, State Treasuries shall make entries of revenues and expenditures of the state budget according to the spending demand in the following quarter of overseas Vietnamese representative missions.

e) If the  balance of the state budget custody fund at an overseas Vietnamese representative mission is  not sufficient, the Ministry of Foreign Affairs shall send the funding (the  difference) to such overseas Vietnamese representative mission, ensuring the funding for monthly use.

g) If the remaining amount of the state budget custody fund at a overseas Vietnamese representative mission is higher than the allocated funding:

- Regarding administrative division with disadvantages in conversion of funding into strong foreign currency, the overseas Vietnamese representative mission may retain the remaining amount of the state budget custody fund to ensure the expenditure for future activities.

Depending on the actual conditions of administrative division, the Ministry of Foreign Affairs shall provide the list of overseas Vietnamese representative missions having disadvantages in the conversion of currency into strong foreign currency and notify the overseas Vietnamese representative missions and the State Treasuries of the list for implementation. Every year, the Ministry of Foreign Affairs shall conduct a review so as to make amendment to the list according to the actual conditions.

- Regarding administrative division having advantages in the conversion of foreign currency, between December 31^th and January 01^st (the time of annual correction of budget), overseas Vietnamese representative missions shall send the remaining amount of the state budget custody fund that is un-used to the concentrated foreign currency account of state budget opened at the State Treasuries.

Article 2. Organization of implementation

1. This Circular comes into effect from November 23, 2015 and replaces Circular No. 200/2013/TT-BTC dated 20/12/2013 amending Circular No. 236/2009/TT-BTC dated 15/12/2009 by the Ministry of Finance.

2. Other contents related to consular charges and fees applicable to overseas Vietnamese diplomatic missions and consular missions other than those mentioned in this Circular shall comply with regulations in Circular No. 236/2009/TT-BTC dated 15/12/2009 by the Ministry of Finance.

3. Organizations and individuals subject to paying charges and fees and relevant agencies are responsible for implementing this Circular. Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance for consideration and guidance./.