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THE MINISTRY OF
FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.
157/2016/TT-BTC
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Hanoi, October
24, 2016
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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,
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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.
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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
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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
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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./.
PP. MINISTER
DEPUTY MINISTER
Vu Thi Mai