Thông tư 189/2012/TT-BTC sửa đổi Thông tư 236/2009/TT-BTC hướng dẫn chế độ thu, nộp, quản lý và sử dụng phí và lệ phí lãnh sự áp dụng tại các Cơ quan đại diện ngoại giao, Cơ quan đại diện lãnh sự Việt Nam ở nước ngoài do Bộ trưởng Bộ Tài chính ban hành

CIRCULAR

AMENDING AND SUPPLEMENTING THE CIRCULAR NO.236/2009/TT-BTC, OF DECEMBER 15, 2009 OF THE MINISTRY OF FINANCE GUIDING THE COLLECTION, REMITTANCE, MANAGEMENT AND USE OF CONSULAR CHARGES AND FEES BY OVERSEAS VIETNAMESE DIPLOMATIC REPRESENTATIVE MISSIONS AND CONSULAR REPRESENTATIVE MISSIONS

Pursuant to the Law on Overseas Representative Missions of the Socialist Republic of Vietnam No.33/2009/QH12 of June 18, 2009;

Pursuant to the Ordinance on Charges and Fees No. 38/2001/PL-UBTVQHW, of August 28, 2001, the Government’s Decree No.57/2002/ND-CP, of June 03, 2002 detailing the implementation of Ordinance on Charges and Fees and the Government’s Decree No.24/2006/ND-CP, of March 06, 2006 on amending and supplementing a number of articles of Decree No.57/2002/ND-CP;  

Pursuant to the Government’s Decree No.136/2007/ND-CP, of August 17, 2007 on the entry and exit of Vietnamese citizens; 

Pursuant to the Government’s Decree No.118/2008/ND-CP, of November 27, 2008 defining the functions, tasks, powers and organizational structure of the Ministry of Finance; 

At the proposal of Director of the Tax Policy Department;

The Minister of Finance promulgates Circular amending and supplementing the Circular No.236/2009/TT-BTC, of December 15, 2009 of the Ministry of Finance guiding the collection, remittance, management and use of consular charges and fees by overseas Vietnamese diplomatic representative missions and consular representative missions as follows:

Article 1.

1. To amend and supplement section III, part A of consular charge and fee tariff promulgated together with the Circular No.236/2009/TT-BTC, of December 15, 2009 of the Ministry of Finance as follows: 

2. To amend and supplement clause 1 Article 6 of Circular No.236/2009/TT-BTC, of December 15, 2009 of the Ministry of Finance as follows:

The Ministry of Foreign Affairs shall direct overseas Vietnamese representative missions to implement accounting consular charge and fee amounts, when arising revenues, remitting 70% (seventy per cent) of the actually collected consular charge and fee amounts into the state budget custody funds at overseas Vietnamese representative missions and consular representative missions.  Monthly, transferring amounts into state budget at the concentrated foreign currency fund of the State budget opened in the State Treasury.

Management, use of 70% of the above-mentioned consular charge and fee amounts to invest in construction of physical foundations for overseas Vietnamese representative missions shall comply with provisions of State.

Article 2.

1. This Circular takes effect on January 01, 2013.

2. Other contents relating to consular charges and fees applied at overseas Vietnamese diplomatic representative missions and consular representative missions not mentioned in this Circular shall be implemented as provisions in the Circular No.236/2009/TT-BTC, of December 15, 2009 of the Ministry of Finance guiding the collection, remittance, management and use of consular charges and fees by overseas Vietnamese diplomatic representative missions and consular representative missions.

3. Organizations, individuals subject to pay fees and relevant agencies shall implement this Circular. In the course of implementation, any arising problems should be reported to the Ministry of Finance for consideration and settlement.

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