THE MINISTRY OFFINANCE ---SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness CIRCULAR ON AMOUNTS, COLLECTION, PAYMENT, MANAGEMENT AND USE OF FEES FOR VERIFICATION OF DO
Trang 1THE MINISTRY OF
FINANCE
-SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness
CIRCULAR
ON AMOUNTS, COLLECTION, PAYMENT, MANAGEMENT AND USE OF FEES FOR
VERIFICATION OF DOCUMENTS AT REQUESTS OF INDIVIDUALS
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 215/2013/ND-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 amounts, collection, payment, management and use of fees for verification of documents at requests of individuals
Article 1 Scope and regulated entities
1 This Circular deals with amounts, collection, payment, management and use of fees for
verification of documents at requests of individuals with respect to certificates of clearance issued
by competent authorities
2 This Circular applies to payers and collecting authorities of fees for verification of documents and other organizations and individuals in connection with collection, payment, management and use of fees for verification of documents at requests of individuals
Article 2 Payers
Any Vietnamese citizen, upon requesting a competent authority to issue a certificate of clearance in accordance with regulations of law, shall pay an amount of fee as prescribed in this Circular
Article 3 Collecting authority
Department of Police Operation Records affiliated to General Police Department (the Ministry of Public Security) and police authorities of provinces are collecting authorities
Article 4 Amount
The amount of fee for each verification of documents at request of an individual is VND 50,000
Article 5 Statement and payment
Trang 21 No later than every 5th, each collecting authority 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 authority shall make monthly and annual statements and pay fees as prescribed in Clause 3 Article 19 and 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 6 Management and use of fees
The collecting authority is entitled to withhold 80% of the amount of fees collected to cover
expenses prescribed in Article 5 of the Government's Decree No 120/2016/ND-CP dated August
23, 2016 20% of fees collected shall be paid to State budget according to the applicable State budget entries
Article 7 Implementation
1 This Circular comes into force from January 1, 2017 and replaces Circular No 168/2010/TT-BTC dated December 2, 2011 of the Minister of Finance on collection of fees for issuance of police clearance certificates to guest workers
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; 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 documents (if any)
3 Difficulties that arise during the implementation must be reported to the Ministry of Finance for consideration./
PP MINISTER DEPUTY MINISTER
Vu Thi Mai
-This translation is made by L aw S oft and for reference purposes only Its copyright is owned by
L aw S oft and protected under Clause 2, Article 14 of the Law on Intellectual Property.Your
comments are always welcomed