Thông tư 73/2024/TT-BTC về lệ phí cấp đổi cấp lại thẻ căn cước

CIRCULAR

PRESCRIBING RATES, EXEMPTION, COLLECTION, PAYMENT OF CHARGES FOR REPLACEMENT AND REISSUANCE OF IDENTITY CARDS

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 Law on Identification, dated November 27, 2023

Pursuant to the Law on Tax Administration dated November 27, 2023

Pursuant to Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government detailing and guiding some articles of the Law on Fees and Charges; Decree No. 82/2023/ND-CP dated November 28, 2023 of the Government amending some articles of Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government detailing and guiding some articles of the Law on Fees and Charges;

Pursuant to Decree No. 70/2024/ND-CP dated June 25, 2024 of the Government on elaboration of some articles and measures for enforcement of the Law on Identification;

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Pursuant to Decree No. 11/2020/ND-CP dated January 20, 2016 of the Government administrative procedures for state treasury operations; Decree No. 123/2020/ND-CP dated October 19, 2023 of the Government on invoices and records;

Pursuant to Decree No. 14/2023/ND-CP dated April 20, 2024 of the Government on functions, tasks, powers, and organizational structure of the Ministry of Finance;

Implementing Resolution No. 44/NQ-CP dated May 4, 2024 of the Government at the Government’s regular meeting in March 2024 and virtual meeting with provincial governments;

At the request of the Director General of the Department of Tax, Fee, and Charge Policy Management and Supervision;

The Minister of Finance issues a Circular prescribing rates, exemptions, collection, and payment of charges for replacement and reissuance of identity cards.

Article 1. Scope and regulated entities

1. This Circular prescribes rates, exemptions, collections, and payment of charges for replacement and reissuance of identity cards.

2. This Circular applies to fee and charge payers (hereinafter referred to as 'payers’); fee and charge collecting agencies (hereinafter referred to as ‘collectors’); other organizations and individuals that are related to collection and payment of charges for replacement and reissuance of identity (ID) cards.

Article 2. Payers

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Article 3. Collection of charges

Collectors, as prescribe by this Circular, are identification-managing agencies specified in laws on identification.

Article 4. Rates

1. The rates of charges for replacement and reissuance of ID cards:

a) Cases of replacing a citizen ID card with an ID card in accordance with clause 3 of Article 21 of Decree No. 70/2024/ND-CP dated June 25, 2024 of the Government on elaboration of some articles and measures for enforcement of the Law on Identification: 30.000 VND/application

b) Cases of replacing ID cards in accordance with clause 1 of Article 24 of the Law on Identification: 50.000 VND/application

b) Cases of reissuance of ID cards in accordance with clause 2 of Article 24 of the Law on Identification: 70.000 VND/application

2. From the effective date of this Circular until the end of December 31, 2024, the rates of charges for replacement and reissuance of ID cards shall be 50% of the rates specified in clause 1 of this Article. From January 01, 2025 onward, the rates of charges for replacement and reissuance of ID cards specified in clause 1 of this Article will apply, except for cases specified in clause 3 of this Article.

3. From January 01, 2025 until the end of December 31, 2025, the rates of charges for replacement and reissuance of ID cards for online applications shall be 50% of the rates specified in clause 1 of this Article. From the January 01, 2025 onward, the rates of charges for replacement and reissuance of ID cards specified in clause 1 of this Article will apply.

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The charges for replacement and reissuance of ID cards shall be exempted in the following cases:

1. Children specified in the Law on Children; elderly specified in the Law on Elderly; persons with disabilities specified in the Law on Persons with disabilities.

2. People with meritorious services to the revolution and their family members specified in the Ordination on incentives for people with meritorious services to the revolution.

3. Ethnic minorities in communes with particularly disadvantaged socio-economic conditions; citizens working in border communes, islands, or island districts; the poor according to regulations of the law.

Article 6. Declaration and payment

1. Payers shall pay charges for replacement and reissuance of ID cards to collectors in forms specified in Circular No. 74/2022/TT-BTC dated November 12, 2022 of the Minister of Finance on forms and deadlines for collection, payment, declaration of fees, and charges under the authority of the Ministry of Finance.

2. Collectors shall transfer all collected charges to the state budget (central government budget) in accordance with applicable regulations on state budget. Expenditures for charge collection shall be allocated by the state budget (central government budget) in collectors' cost estimates in accordance with applicable regulations on state budget. Collectors shall declare, collect, and transfer all the collected charges in accordance with the regulations of Circular No. 74/2022/TT-BTC.

Article 7. Implementation

1. This Circular comes into force from August 12, 2024.

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3. Paragraph no. 19 specified in Fee and charge schedule specified in Clause 1 of Article 1 of Circular No. 43/2024/TT-BTC dated June 28, 2024 of the Minister of Finance prescribing rates of some fees and charges with a view to continuing to resolve difficulties in and supporting production and business activities.

4. Other contents related to collection, payment, receipts, and public disclosure of collection of charges mentioned in this Circular shall be implemented in accordance with the following documents: Law on Fees and Charges; Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government detailing and guiding a number of articles of the Law on Fees and Charges; Decree No. 82/2023/ND-CP dated November 28, 2023 of the Government amending a number of articles of Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government detailing and guiding a number of articles of the Law on Fees and Charges; Law on Tax Administration; Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government detailing a number of articles of the Law on Tax Administration; Decree No. 91/2022/ND-CP dated October 30, 2022 of the Government amending a number of articles of Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government detailing a number of articles of the Law on Tax Administration; Decree No. 11/2020/ND-CP dated January 20, 2020 of the Government regulating administrative procedures for state treasury operations; Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government regulating invoices and records and Circular No. 78/2021/TT-BTC dated September 17, 2021 of the Minister of Finance guiding a number of articles of the Law on Tax Administration dated June 13, 2019, Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government on invoices and records.

5. During implementation process, if the relevant documents mentioned in this Circular are amended or replaced, the regulations of the amended/replaced documents shall apply.

6. Any issues that arise during the implementation process should be promptly reported to the Ministry of Finance for research and additional guidance./.

PP. MINISTER
DEPUTY MINISTER




Cao Anh Tuan