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MINISTRY OF
FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.
140/2016/TT-BTC
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Hanoi, September
19, 2016
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CIRCULAR
ON COLLECTION AND
PAYMENT OF FEES FOR ISSUANCE OF WORKING HOLIDAY PERMITS WITH RESPECT TO NEW
ZEALAND AND AUSTRALIA WORKING HOLIDAY MAKERS
Pursuant to the Law on fees and charges No.
97/2015/QH13 dated November 25, 2015;
Pursuant to the Law on State budget No.
83/2015/QH13 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 Agreement entered into between the
Government of the Socialist Republic of Vietnam and the Government of New Zealand
on Working Holiday Scheme dated December 29, 2011; Agreement entered into
between the Government of the Socialist Republic of Vietnam and the Government
of Australia on Working Holiday Scheme dated March 18, 2015;
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,
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Article 1. Payers and collecting authority
1. Payers
New Zealand working holiday makers with respect to
the Agreement between the Government of the Socialist Republic of Vietnam and
the Government of New Zealand on the Working Holiday Scheme and Australia
working holiday makers with respect to the Agreement between the Government of
the Socialist Republic of Vietnam and the Government of Australia on the
Working Holiday Scheme must pay fees for issuance of working holiday permits in
accordance with this Circular.
2. Collecting authority
The Department of Employment affiliated to the
Ministry of Labor, War Invalids and Social Affairs shall, upon issuance of
working holiday permits to New Zealand and Australia working holiday makers,
collect and pay fees for issuance of working holiday permits to the working
holiday makers as prescribed in this Circular.
Article 2. Fees
1. The amount of fees for issuance of working
holiday permits to New Zealand and Australia working holiday makers:
a) Initial issuance: VND 600,000/issue/person;
b) Reissuance: VND 500,000/issue/person;
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Article 3. Collection, payment and management
1. The collecting authority shall pay 100% of total
amount of collected fees to the government budget according to the applicable
government budget entries.sd
2. The central budget shall provide funding that is
allocated in the recurrent expenditures estimate of the Ministry of Labor, War
Invalids and Social Affairs for expenditures on issuance, and collection of
fees for working holiday permits to New Zealand and Australia working holiday
makers. At the time in which the annual state budget estimates are made, the
Ministry of Labor, War Invalids and Social Affairs shall make the estimates for
expenditures on issuance, and collection of fees for working holiday permits to
New Zealand and Australia working holiday makers, then combine it with the
expenditure estimates of State budget of the Ministry of Labor, War Invalids
and Social Affairs to be sent to the Ministry of Finance as prescribed.
3. The collecting authority shall make monthly
statements and payment of fees and make annual statements as prescribed in law
on tax administration.
Article 4. Implementation
1. This Circular comes into force from January 1,
2017. This Circular replaces Circular No. 97/2012/TT-BTC dated June 18, 2012 of
the Ministry of Finance on guidelines for collection, payment and management of
fees for issuance of working holiday permits to New Zealand working holiday
makers.
2. Other issues in connection with collection and
payment of the fees not provided in this Circular shall be regulated in the
Government's 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 Ministry of Finance on guidelines for the Law on Tax
administration; Law on amendments to the Law on Tax administration and the
Government's Decree No. 83/2013/ND-CP dated July 22, 2013 and Circular No.
153/2012/TT-BTC dated September 17, 2012 of the Ministry of Finance on
guidelines for printing, issuance, management and use of documentary evidence
of fees and charges payable to State budgets and their amending documents.
3. Organizations and individuals subject to fees
and relevant agencies shall implement this Circular. The difficulties that
arise during the implementation must be reported to the Ministry of Finance for
consideration./.
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PP. MINISTER
DEPUTY MINISTER
Vu Thi Mai