Thông tư 25/2021/TT-BTC quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí, lệ phí trong lĩnh vực xuất cảnh, nhập cảnh, quá cảnh, cư trú tại Việt Nam do Bộ trưởng Bộ Tài chính ban hành
Số hiệu: | 25/2021/TT-BTC | Loại văn bản: | Thông tư |
Nơi ban hành: | Bộ Tài chính | Người ký: | Vũ Thị Mai |
Ngày ban hành: | 07/04/2021 | Ngày hiệu lực: | 22/05/2021 |
Ngày công báo: | 30/04/2021 | Số công báo: | Từ số 567 đến số 568 |
Lĩnh vực: | Thuế - Phí - Lệ Phí | Tình trạng: | Còn hiệu lực |
TÓM TẮT VĂN BẢN
03 trường hợp được miễn lệ phí cấp hộ chiếu từ 22/5/2021
Bộ Tài chính ban hành Thông tư 25/2021/TT-BTC về việc quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí, lệ phí trong lĩnh vực xuất cảnh, nhập cảnh, quá cảnh, cư trú tại Việt Nam.
Theo đó, quy định miễn lệ phí cấp hộ chiếu đối với trường hợp sau:
- Người Việt Nam ở nước ngoài có quyết định trục xuất bằng văn bản của cơ quan có thẩm quyền nước sở tại nhưng không có hộ chiếu;
- Người Việt Nam ở nước ngoài phải về nước theo điều ước quốc tế hoặc thỏa thuận quốc tế về việc nhận trở lại công dân nhưng không có hộ chiếu;
- Những trường hợp vì lý do nhân đạo.
(Hiện hành Thông tư 219/2016/TT-BTC không có quy định về các trường hợp được miễn lệ phí cấp hộ chiếu)
Thông tư 25/2021/TT-BTC có hiệu lực thi hành kể từ ngày 22/5/2021, thay thế Thông tư 219/2016/TT-BTC ngày 10/11/2016 và Thông tư 41/2020/TT-BTC ngày 18/5/2020.
Văn bản tiếng việt
Văn bản tiếng anh
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
No. 25/2021/TT-BTC |
Hanoi, April 7, 2021 |
FEES AND CHARGES IN IMMIGRATION, TRANSIT AND RESIDENCE IN VIETNAM AND COLLECTION, SUBMISSION, MANAGEMENT AND USE THEREOF
Pursuant to Law on Fees and Charges dated November 25, 2015;
Pursuant to Law on State Budget dated June 25, 2015;
Pursuant to Law on Tax Administration dated June 13, 2019;
Pursuant to Law on Entry, Exit, Transit and Stay of Foreigners in Vietnam dated June 16, 2014 and Law on amendments to Law on Entry, Exit, Transit and Stay of Foreigners in Vietnam dated November 25, 2019;
Pursuant to Law on Entry and Exit of Vietnamese Nationals dated November 22, 2019;
Pursuant to Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government on elaborating to a number of Articles of the Law on Fee and Charges;
Pursuant to Decree No. 117/2017/ND-CP dated October 19, 2017 of the Government on management and use of state budget for diplomatic affairs;
Pursuant to Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government on elaborating to Law on Tax Administration;
Pursuant to Decree No. 87/2017/ND-CP dated July 26, 2017 of the Government on functions, tasks, powers, and organizational structure of the Ministry of Finance;
At request of Director of Department of Tax Policy;
Minister of Finance promulgates Circular on fees and charges in immigration, transit and residence in Vietnam and collection, submission, management and use thereof.
Article 1. Scope of regulation and regulated entities
1. This Circular prescribes fees and charges in immigration, transit and residence in Vietnam and collection, submission, management and use thereof.
2. This Circular applies to fee payers, fee collectors and other organizations, individuals related to collection, submission, management and use of fees and charges in immigration, transit and residence in Vietnam.
1. Vietnamese nationals when adopting procedures to request competent agencies in Vietnam to issue documents related to passports, laissez-passers, AB stamps shall submit fees according to this Circular.
2. Foreigners when adopting procedures to request competent agencies in Vietnam to issue visas or other documents enabling immigration and residence to foreigners shall submit fees according to this Circular.
Immigration Management Department (Ministry of Public Security); police authorities, commanders of Border Guards of provinces and central-affiliated cities; Department of Consular Affairs, Department of Foreign Affairs of Ho Chi Minh City (Ministry of Foreign Affairs); police authorities of communes, wards, towns (capable of issuing immigration documents) shall act as fee collectors according to this Circular.
1. Fees and charges in immigration, transit and residence in Vietnam are specified under Schedule attached hereto.
2. Fees for issuance of visas and other documents allowing immigration and residence for foreigners shall be in Vietnam Dong (VND) or US Dollar (USD). Fees that are required to be in USD shall be collected in USD or VND on the basis of conversion from USD to VND with USD purchase rate in form of wire transfer of head office of Joint stock Commercial Bank for Foreign Trade of Vietnam at the time of submission or at the end of the work day preceding holiday or non-work day.
Article 5. Cases of fee exemption
1. Cases where fees are exempted
a) Guests (including spouse, children) of the Communist Party, the Government, the National Assembly or heads thereof invited personally.
b) Officials and employees of diplomatic missions, foreign consular missions and representative missions of international organizations in Vietnam and their family members (spouse and children under 18 years of age), regardless of passport type, that are not Vietnamese nationals and not residing in Vietnam are not required to submit fees on the basis of reciprocity.
c) Cases of exemption as per international agreement to which Vietnam is a signatory or reciprocity basis.
d) Cases of exemption as per international agreement to which Vietnam is a signatory or reciprocity basis.
e) Foreigners enter Vietnam to provide assistance or provide humanitarian support for Vietnamese organizations and individuals.
dd) Cases where visas and/or temporary residence is issued for foreigners in Vietnam violating the law and facing penalties without being financially capable and representative missions of home countries of the foreigners refuse to incur the fees or representative missions of home countries of the foreigners are not available in Vietnam.
Fee collectors shall decide whether the violating foreigners are eligible for exemption or not in this case and be legally responsible.
2. Exempt passport issuance fee for: Overseas Vietnamese who are subject to deportation decisions issued by competent agencies in host countries without possessing passports; overseas Vietnamese who must repatriate under international agreements on receiving citizens without passports and cases for humanitarian purposes.
3. For cases of exemption under Clause 1 and Clause 2 of this Article, fee collectors must issue “Miễn thu phí”, “Miễn thu lệ phí” (Fee exempted) seals onto issued documents.
Article 6. Declaration, fee submission and return
1. Before the end of Thursday of each week, fee collectors must send the collected fee of the previous week to fee accounts waiting to be submitted to the budget at the State Treasury.
2. Fee collectors shall declare, submit fees monthly and make statements monthly and make statements according to Law on Tax Administration and Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government on elaborating to Law on Tax Administration and guiding documents.
3. In case fee payers have paid fees but are ineligible for being issued with passports, laissez-passers or AB stamps, fee collectors shall return all collected fees when informing the fee payers; in case of rejecting application results, fee collectors shall not return collected fees. In case fee payers have submitted fees but are ineligible for being issued with visas and other documents allowing immigration and/or residence for foreigners or reject application results, fee collectors shall not return collected fees.
1. Fee collectors that are Immigration Management Department; police authorities, border guards of provinces and central-affiliated cities; police authorities of districts, townlets, towns affiliated to provinces and central-affiliated cities; police authorities of communes, wards:
a) Fee collectors may retain 20% of the total collected fees to cover expenses under Article 5 of Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government on elaboration to a number of Articles of the Law on Fee and Charges. In which, other expenses related to task implementation, service provision and fee collection shall also include financing for following tasks:
- Costs for travel, accommodation, hiring translators, supervising detained foreigners, medical examination and treatment for sick foreigners; escorting foreigners who illegally reside in Vietnam or violate regulations and law to their home countries. Retained fees shall only be used for financing the tasks above when representative missions of countries where the violating individuals come from refuse to incur the costs or representative missions of countries where the violating individuals come from are not available in Vietnam.
In case competent regulatory authorities declare state of epidemic, fee collectors may decide on incurring the costs above and other costs directly serving epidemic management affairs when dealing with cases where foreigners violate regulations and law.
- Costs for providing training to improve officials and soldiers working in immigration management affairs.
- Costs for applying advance science and technology in immigration management affairs.
- Costs for negotiating and cooperating with overseas parties in issuing visas and documents related to Vietnam immigration to foreigners.
- Improving income and livelihood of officials and soldiers working in immigration management affairs as per the law (if any).
b) Submit 80% of collected fees to state budget according to Chapter and Sub-section of current Annex of state budget.
2. Fee collectors that are Department of Consular Department and Department of Foreign Affairs of Ho Chi Minh City:
a) Fee collectors shall submit all collected fees to state budget except for cases specified under Point b of this Clause. Funding sources for task implementation, service provision and fee collection shall be allocated by the State budget in cost estimates of fee collectors according to policies and expenditure norm of the State budget.
b) In case fee collectors are regulatory authorities which may retain collected fees as operational costs according Clause 1 Article 4 of Decree No. 120/2016/ND-CP may retain 20% of collected fees to pay for tasks under Article 5 of Decree No. 120/2016/ND-CP and Article 4 of Circular No. 07/2020/TT-BTC dated February 3, 2020 of Minister of Finance on management of finance and properties of overseas Vietnamese agencies and submit 80% of collected fees to state budget under Chapter, Sub-section of applicable Annex of state budget.
3. Fee collectors shall submit 100% of collected fees to state budget in Chapter, Sub-section of Annex of state budget. Funding sources for task implementation and fee collection shall be allocated by the State budget in cost estimates of fee collectors according to policies and expenditure norm of the State budget.
1. This Circular enters into force from May 22, 2021 and replaces Circular No. 219/2016/TT-BTC dated November 10, 2016 of Minister of Finance on fees, charges in immigration, transit and residence in Vietnam and collection, submission, management and use thereof and Circular No. 41/2020/TT-BTC dated May 18, 2020 of Minister of Finance on amendment to Circular No. 219/2016/TT-BTC.
2. Other details related to fee collection, submission, management, use, documents and publicizing not specified under this Circular shall conform to Law on Fees and Charges, Decree No. 120/2016/ND-CP, Law on Tax Administration, Decree No. 126/2020/ND-CP and Circular No. 303/2016/TT-BTC dated November 15, 2016 of Minister of Finance guiding printing, issuance, management and use of collection instruments of fees affiliated to state budget.
3. During the implementation of this Circular, if relevant legislative documents mentioned in this Circular are revised or replaced, the new and revised, replaced documents shall prevail.
4. Difficulties that arise during the implementation should be reported to Ministry of Finance for further notice./.
|
PP. MINISTER |
(Attached to Circular No. 25/2021/TT-BTC dated April 7, 2021 of Minister of Finance)
I. Fees for issuance of passports, laissez-passers, exit permit and AB stamps
No. |
Entry |
Amount (VND/issuance) |
1 |
Fees for passport issuance (including passports with and without electronic chips) |
|
a |
New issuance |
200,000 |
b |
Reissuance (lost or missing passports) |
400,000 |
c |
Reissuance of personnel confirmation |
100,000 |
2 |
Fees for issuance of laissez-passers |
|
a |
Vietnam – Laos or Vietnam – Cambodia laissez-passers |
50,000 |
b |
Laissez-passers for immigration in border areas for officials working in regulatory authorities based in Vietnamese districts, towns, communes adjacent to Vietnam - China border |
50,000 |
c |
Laissez-passers for immigration in border areas issued to Vietnamese nationals residing in communes, wards adjacent to Vietnam – China border |
5,000 |
d |
Laissez-passers for immigration of Vietnamese nationals to working and travelling in provinces and cities in China adjacent to Vietnam |
50,000 |
3 |
Fees for issuance of exit permit |
|
a |
Issuance of exit permit |
200,000 |
b |
Issuance of visa request diplomatic note |
10,000 |
c |
Issuance of ABTC of APEC officials |
|
|
- First-time issuance |
1,200,000 |
|
- Re-issuance |
1,000,000 |
4 |
Fee for issuance of AB stamps |
50,000 |
Note:
- ABTC is a priority travel card for APEC officials (APEC Business Travel Card).
- AB stamp is a document allowing an individual carrying a popular passport to work abroad without visas.
II. Fees for issuance of visas and other documents on immigration and residence for foreigners
No. |
Entry |
Amount |
1 |
Issuance of single-entry visas |
USD 25/visa |
2 |
Issuance of multiple-entry visas |
|
a |
No more than 3 months of validity |
USD 50/visa |
b |
From more than 3 months to 6 months of validity |
USD 95/visa |
c |
From more than 6 months to 12 months of validity |
USD 135/visa |
d |
From more than 12 months to 2 years of validity |
USD 145/visa |
e |
From more than 2 years to 5 years of validity |
USD 155/visa |
g |
Visas issued for individuals below 14 years of age (regardless of validity period) |
USD 25/visa |
3 |
- Same-level transfer of value of valid visas, temporary residence cards and residence period from old passports to new passports - Same-level transfer of value of valid visas and temporary residence period from old stand-alone passports (which run out of stamp spots for entry verification, exit verification, temporary residence certification, temporary residence extension) to new stand-alone passports. |
USD 5/passport
|
4 |
Issuance of written visa exemption |
USD 10/document |
5 |
Issuance of temporary residence cards |
|
a |
No more than 2 years of validity |
USD 145/card |
b |
From more than 2 years to 5 years of validity |
USD 155/card |
c |
From more than 5 years to 10 years of validity |
USD 165/card |
6 |
Extension of temporary residence |
USD 10/instance |
7 |
New issuance and re-issuance of temporary residence cards |
USD 100/card |
8 |
Issuance of permit for entering prohibited areas, border areas; permit for Laotian nationals to use border laissez-passers to enter Vietnamese provinces |
USD 10/person |
9 |
Issuance of visas for passengers in transit travelling by airway and/or seaway to visit and tour (according to Article 25 and Article 26 of Law on Immigration, Transit and Residence of foreigners in Vietnam dated June 16, 2014) |
USD 5/person |
10 |
Issuance of visas based on lists of approved personnel of immigration management bodies in case of foreigners visiting, touring by seaway or transiting by seaway wish to travel inland to visit, tour under programs organized by international tourism enterprises in Vietnam; members of foreign military watercrafts travelling under official operations of visits that stretch beyond provinces and central-affiliated cities where the watercrafts anchor |
USD 5/person |
11 |
Issuance of immigration permit for foreigners residing in Vietnam permanently without passports |
VND 200,000/instance |
12 |
Issuance of permit for individuals who have entered border economic zones via border laissez-passers to visit other places in the provinces |
USD 10/person |
Note: Cases where documents above are missing or damaged, reissuance of those documents shall require fees applicable to new issuance./.