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THE
MINISTRY OF FINANCE
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No.
37/2006/TT-BTC
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Hanoi, May
09, 2006
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CIRCULAR
GUIDING THE REGIME OF
COLLECTION, REMITTANCE, MANAGEMENT AND USE OF THE CHARGE FOR VERIFICATION OF
PAPERS AND DOCUMENTS ON VIETNAMESE LABORERS WORKING OVERSEAS APPLICABLE TO
OVERSEAS LABOR MANAGEMENT BOARDS
Pursuant to the
Government’s Decree No. 60/2003/ND-CP of June 6, 2003, detailing and guiding
the implementation of the State Budget Law;
Pursuant to the Government’s Decree No. 81/2003/ND-CP of July 17, 2003,
detailing and guiding the implementation of the Labor Code regarding Vietnamese
laborers working overseas;
Pursuant to the Government’s Decree No. 24/2006/ND-CP of March 6, 2006,
amending and supplementing a number of points in the Government’s Decree No.
57/2002/ND-CP of June 3, 2002, detailing the implementation of the Ordinance on
Charges and Fees.
The Finance Ministry hereby guides the regime of collection, remittance,
management and use of the fee for verification of papers and documents on
Vietnamese laborers (hereinafter referred to as paper verification charge)
applicable to boards for management of Vietnamese laborers working overseas as
follows:
I. PAPER
VERIFICATION CHARGE PAYERS
Foreign companies,
organizations and individuals that request boards for management of Vietnamese
laborers working overseas (under the Ministry of Labor, War Invalids and Social
Affairs) to verify papers and documents on Vietnamese laborers working overseas
shall pay the paper verification charge prescribed in this Circular.
II. PAPER
VERIFICATION CHARGE RATES
1. Paper verification
charge rates applied by boards for management of Vietnamese laborers working
overseas are specified in Appendix 1 to this Circular.
2. Paper verification
charge shall be collected in US dollar (USD) or in currencies of host countries
on the basis of conversion from USD at exchange rates between these currencies
and USD applied by banks where Vietnamese labor management boards open their
accounts at the time of charge collection.
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1. Paper verification
charge-collecting agencies being boards for management of Vietnamese laborers
working overseas have the following responsibilities:
- To organize the
collection and remittance of paper verification charge in strict compliance
with the provisions of this Circular. To publicly post up paper verification
charge rates at places of charge collection. Paper verification charge receipts
are printed and distributed by the Ministry of Labor, War Invalids and Social
Affairs (according to the form set in Appendix 5 to this Circular) after
reaching agreement with the Finance Ministry (the General Department of Taxation).
- To open accounting
books to monitor and reflect the collection, remittance into the state budget,
management and use of paper verification charge amounts according to the
prescribed regime.
2. Procedures for
charge collection and remittance into the state budget
The Ministry of
Labor, War Invalids and Social Affairs is entitled to retain 30% of total
collected amount of paper verification charge before remitting the remainder
into the state budget to cover expenses specified in Section 3 below. By the 25th
of each month at the latest, the remainder (70%) shall be remitted by
collecting agencies into the state budget custody fund according to current
regulations on management of the state budget custody funds at overseas
Vietnamese representations.
3. The Ministry of
Labor, War Invalids and Social Affairs is entitled to use 30% of collected
paper verification charge amount (constituting its non-business revenue source
and not accounted into the state budget) to cover the following expenses:
a/ Payment of
subsistence allowances, overtime allowance (including remuneration for prompt
service), medical insurance, contractual remuneration (excluding salaries of
cadres and civil servants salaried by the state budget according to
regulations) to individuals directly performing the job, providing the service
and collecting the charge;
b/ Expenses in direct
service of the job performance, service provision and charge collection,
including: expenses for stationery, office supplies, information and
communication, electricity and water charges, working mission allowance
(travel, accommodations, per diem, etc.) according to the current financial
management mechanism applicable to overseas Vietnamese representations;
c/ Expenses for
regular repair and overhaul of assets, machines and equipment directly used in
the job performance, service provision and charge collection; depreciation of
fixed assets used in the job performance, service provision and charge
collection;
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e/ Expenses for
payment of rewards and welfare benefits on the principle that in a year each
laborer may enjoy rewards or welfare benefits not exceeding 3 (three) months’
paid salary or subsistence allowance if that year’s collected charge amount is
higher than that of the preceding year, or equal to 2 months’ paid salary or
subsistence allowance if that year’s collected charge amount is equal to or lower
than that of the preceding year, after all expenses specified in Items a, b, c
and d of this Point are ensured.
The Ministry of
Labor, War Invalids and Social Affairs shall manage and use the retained charge
amount for proper purposes and with lawful vouchers. When some expenses
(electricity and water charges, etc.) are also paid for other activities
besides charge collection activities, those expenses must be proportionately
distributed to the job performance, service provision and charge collection. Annually,
revenue-expenditure finalization must be made according to actually collected
charge amount and paid expenses. After the finalization is made according to
regulations, any paper verification charge amount not yet spent in the year may
be carried forward to the subsequent year for further spending according to
regulations.
IV. PAPER
VERIFICATION CHARGE REVENUE-EXPENDITURE FINALIZATION
1. Boards for
management of Vietnamese laborers working overseas shall open accounting books
for recording and accounting collected paper verification charge amounts and
paid expenses for the charge collection according to current regulations on the
administrative and non-business accounting regime.
2. The Ministry of
Labor, War Invalids and Social Affairs shall inspect and certify the paper
verification charge revenue-expenditure finalizations of boards for management
of Vietnamese laborers working overseas (Appendix 2) and sum up them into an
annual finalization report to be sent to the Finance Ministry for evaluation (Appendix
3 and Appendix 4) and issuance of a notice on approval of that finalization
together with the Ministry of Labor, War Invalids and Social Affairs’
finalization of operation funds of boards for management of Vietnamese laborers
working overseas defined in the Finance Ministry’s Circular No. 10/2004/TT-BTC
of February 19, 2004.
3. The Ministry of
Labor, War Invalids and Social Affairs shall coordinate with the Finance
Ministry in organizing periodical inspections of boards for management of
Vietnamese laborers working overseas in order to ensure that their revenues and
expenditures are compliant with regulations.
V.
ORGANIZATION OF IMPLEMENTATION
1. This Circular
takes effect 15 days after its publication in “CONG BAO,” and cancels the
Finance Ministry’s Official Letter No. 7585-TC/TCDN of July 23, 2003.
2. The Ministry of
Labor, War Invalids and Social Affairs shall guide boards for management of
Vietnamese laborers working overseas in collecting, remitting and using the
paper verification charge according to the provisions of this Circular.
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FOR THE
FINANCE MINISTER
VICE MINISTER
Vu
Van Ninh
APPENDIX
1
TABLE OF PAPER VERIFICATION CHARGE RATES
(Promulgated together with the Finance Ministry’s Circular No.
37/2006/TT-BTC of May 9, 2006)
Ordinal
number
LIST
Charge
rate
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1
2
3
1
Charge for
examination of dossiers of laborers working in Taiwan
31
USD/dossier
2
Charge for
examination of dossiers of laborers working in Malaysia
26
USD/dossier
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APPENDIX
2
(Promulgated together with the Finance
Ministry’s Circular No. 37/2006/TT-BTC of May 9, 2006)
Ministry of Labor, War Invalids
and Social Affairs
No.
.............../LDTBXH-KHTC
SOCIALIST
REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
--------------------------------
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NOTICE
NOTICE ON PAPER VERIFICATION CHARGE
REVENUE-EXPENDITURE FINALIZATIONS OF OVERSEAS LABOR MANAGEMENT BOARDS IN
200....
1/ Sum-up figures:
Content
USD
Local
currency
Local
currency converted into USD
Total
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1
2
3
4
5
1/ Balance at the
beginning of the period
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a. The state budget
custody fund
b. Amount left to
the Ministry of Labor, War Invalids and Social Affairs, covering:
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,- Payments to
individuals personally collecting the charge (under contracts);
,- Expenses for
stationery, office supplies, electricity, water, working mission allowance,
etc;
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,- Expenses for
equipment, fixed assets and fixed asset depreciation;
,- Overtime
allowances (including remuneration for urgent or prompt service);
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,- Welfare and
reward fund.
2/ Revenues in the
period
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a. The state budget
custody fund (70% of total collected amount of paper verification charge)
b. Amount retained
by the Ministry of Labor, War Invalids and Social Affairs (30% of total
collected charge amount):
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,- Payments to
individuals personally collecting the charge (under contracts);
,- Expenses for
stationery, office supplies, electricity, water, working mission allowance,
etc;
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,- Expenses for
equipment, fixed assets and fixed asset depreciation;
,- Overtime
allowances (including remuneration for urgent and promptly service);
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,- Welfare and
reward fund.
3/ Total revenues
in the period (1+2)
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a. The state budget
custody fund (70% of total collected amount of paper verification charge)
b. Amount retained
by the Ministry of Labor, War Invalids and Social Affairs (30% of total
collected charge amount):
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,- Payments to
individuals personally collecting the charge (under contracts);
,- Expenses for
stationery, office supplies, electricity, water, working mission allowance,
etc;
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,- Expenses for
equipment, fixed assets and fixed asset depreciation;
,- Overtime
allowances (including remuneration for urgent and prompt service);
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,- Welfare and
reward fund.
4/ Total
expenditure in the period
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a. The state budget
custody fund (under orders of the Finance Ministry)
b. Amount retained
by the Ministry of Labor, War Invalids and Social Affairs (30% of total collected
charge amount):
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,- Payments to
individuals personally collecting the charge (under contracts);
,- Expenses for
stationery, office supplies, electricity, water, working mission allowance,
etc;
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,- Expenses for
equipment, fixed assets and fixed asset depreciation;
,- Overtime
allowances (including remuneration for urgent or prompt service);
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,- Welfare and
reward fund.
5/ Balance at the
end of the period (the end of December 31) (3-4)
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a. The state budget
custody fund
b. Amount retained
by the Ministry of Labor, War Invalids and Social Affairs (30% of total
collected charge amount):
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,- Payments to
individuals personally collecting the charge (under contracts);
,- Expenses for
stationery, office supplies, electricity, water, working mission allowance,
etc;
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,- Expenses for
equipment, fixed assets and fixed asset depreciation;
,- Overtime
allowances (including remuneration for urgent and prompt service);
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,- Welfare and
reward fund.
2/ Comments:
Accounting
assessor Head of section P.p. the Minister of Labor,
War
Invalids and Social Affairs
(Signature and seal)
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(Promulgated
together with the Finance Ministry’s Circular No. 37/2006/TT-BTC of May 9,
2006)
MINISTRY
OF LABOR, WAR INVALIDS AND SOCIAL AFFAIRS
Planning
and Finance Department
REPORT
ON
SUM-UP FIGURES OF COLLECTED PAPER
VERTIFICATION CHARGE AMOUNT IN YEAR....
Code
number
Overseas
labor management boards
Foreign
currencies
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Distributed
amount
Local
currency
Exchange
rate
Converted
into USD
Amount
in USD
Total
collected amount (USD)
State
budget (70%)
amount
left to the Ministry of Labor, War Invalids and Social Affairs (30%)
Total
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Stationery,
electricity, water,...
Fixed
asset procurement, repair, depreciation
Overtime
work allowances
Reward,
welfare
1
2
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4
5
6
7
8
9
10
11
12
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Malaysia
Ringit
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2
Taiwan
Taiwanese currency
(Yuan)
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Total:
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Hanoi,
day.....month......year 200...
Table maker Head
of section P.p. the Minister
Director
of the Planning and Finance Department
(Signature
and seal)
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APPENDIX
4
(Promulgated together with
the Finance Ministry’s Circular No. 37/2006/TT-BTC of May 9, 2006)
DETAILED FINALIZATION OF USE OF 30% OF COLLECTED PAPER
VERIFICATION CHARGE AMOUNT LEFT TO THE MINISTRY OF LABOR, WAR INVALIDS AND
SOCIAL AFFAIRS
Year....................................
(Converted
into USD)
Unit of
calculation: USD
CONTENT
Amount
I/ TOTAL COLLECTED
CHARGE AMOUNT LEFT (1+2):
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,- Fund for
payments to individuals personally collecting the charge (under contracts);
,- Fund for
stationery, office supplies, electricity, water, working mission allowances,
etc.;
,- Fund for equipment,
fixed assets and fixed asset depreciation;
,- Fund for
overtime allowances (including remuneration for urgent or prompt service);
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2- Amount of 30%
left to the branch for distribution
,- Fund for
payments to individuals personally collecting the charge (under contracts);
,- Fund for
stationery, office supplies, electricity, water, working mission allowances,
etc.;
,- Fund for
equipment, fixed assets and fixed asset depreciation;
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,- Welfare and
reward fund.
II/ TOTAL AMOUNT OF
ACTUAL EXPENSES:
,- Fund for
payments to individuals personally collecting the charge (under contracts);
,- Fund for
stationery, office supplies, electricity, water, working mission allowances,
etc.;
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,- Fund for
overtime allowances, (including remuneration for urgent or prompt service);
,- Welfare and
reward fund.
III/ BALANCE TO BE
CARRIED FORWARD TO THE SUBSEQUENT YEAR
,- Fund for
payments to individuals personally collecting the charge (under contracts);
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,- Fund for equipment,
fixed assets and fixed asset depreciation;
,- Fund for
overtime allowances, (including remuneration for urgent or prompt service);
,- Welfare and
reward fund.
Note: Appendix 4 is
for reporting to the Finance Ministry
Day......month........year...........
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Director of the
Planning and Finance Department
(Signature and seal)
APPENDIX
5
(Promulgated
together with the Finance Ministry’s Circular No. 37/2006/TT-BTC of May 9,
2006)
MINISTRY
OF LABOR, WAR INVALIDS AND SOCIAL AFFAIRS
Labor
Management Board
In.....................................
(Affixed
with the representation’s seal bearing the national emblem)
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Independence
– Freedom – Happiness
---------------------------------
RECEIPT OF PAPER VERIFICATION CHARGE
(Original
1: Filed at the collecting unit)
Sign:..............
Number:.............
Name of charge payer:
....................................................................................................................................
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Reason for charge
payment:........................................................................................
Payable amount (in
figures):.......................................................................................
(in
words)....................................................................................................................
....................................................................................................................................
Mode of
payment:........................................................................................................
.....................................................................................................................................
Charge
collector
(Signature and full name)
(City,
province), date......month.......year 200.......
Receipt maker
(Signature
and full name)
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THE
MINISTRY OF LABOR, WAR
INVALIDS
AND SOCIAL AFFAIRS
Labor
Management Board
In.....................................
(Affixed
with the representation’s seal
bearing
the national emblem)
SOCIALIST
REPUBLIC OF VIETNAM
Independence
– Freedom – Happiness
---------------------------------
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RECEIPT OF
PAPER VERIFICATION CHARGE
(Original
2: Handed to the payer)
Sign:.................
Number:.................
Name of charge payer:
.........................................................................................................................
Address:...........................................................................................................
Reason for charge
payment:............................................................................
Payable amount (in
figures):...........................................................................
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.........................................................................................................................
Mode of
payment:............................................................................................
.........................................................................................................................
Charge
collector
(Signature and full name)
(City,
province), date......month.......year 200.......
Receipt maker
(Signature
and full name)
MINISTRY
OF LABOR, WAR
INVALIDS
AND SOCIAL AFFAIRS
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In.....................................
(Affixed
with the representation’s seal
bearing
the national emblem)
SOCIALIST
REPUBLIC OF VIETNAM
Independence
– Freedom – Happiness
---------------------------------
RECEIPT OF
PAPER VERIFICATION CHARGE
(Original
3: Filed at the Ministry of Labor, War Invalids and Social Affairs)
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Number:....................
Name of charge payer:
....................................................................................................................................
Address:.....................................................................................................................
Reason for charge
payment:......................................................................................
Payable amount (in
figures):.....................................................................................
(in
words).................................................................................................................
.................................................................................................................................
Mode of
payment:....................................................................................................
...
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Charge
collector
(Signature and full name)
(City,
province), date......month.......year 200......
Receipt maker
(Signature
and full name)