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CIRCULAR

AMENDING AND SUPPLEMENTING THE CIRCULAR NO. 36/2004/TT-BTC, OF APRIL 26, 2004 OF THE MINISTRY OF FINANCE PRESCRIBING THE REGIME OF COLLECTION, REMITTANCE AND MANAGEMENT OF USE OF CONSULAR LEGALIZATION AND CERTIFICATION FEES

Pursuant to the Ordinance on Charges and Fees;

Pursuant to the Government’s Decree No.57/2002/ND-CP, of June 03, 2002 and Decree No. 24/2006/ND-CP, of March 06, 2006, detailing the implementation of Ordinance on Charges and Fees;

Pursuant to the Government’s Decree No.111/2011/ND-CP, of December 05, 2011, on consular certification and legalization;

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. 36/2004/TT-BTC, of April 26, 2004 of the Ministry of Finance prescribing the regime of collection, remittance and management of use of consular legalization and certification fees as follows:

Article 1.

1. To amend and supplement point 2 item II of the Circular No. 36/2004/TT-BTC as follows:

“The agencies collecting consular legalization, certification fees shall have the responsibility for implementation of the finance and accounting regime forconsular legalization, certification fees in according to guides in the Circular No. 63/2002/TT-BTC, of July 24, 2002 and Circular No.45/2006/TT-BTC, of May 25, 2006 amending and supplementing the Circular No. 63/2002/TT-BTC, of July 24, 2002 of the Ministry of Finance guiding implementation of the law provisions on charges and fees; the Circular No. 28/2011/TT-BTC, of February 28, 2011 of the Ministry of Finance guiding implementation of a number of articles of the Law on Tax administration, guiding implementation of Decree No. 85/2007/ND-CP, of May 25, 2007 and Decree No. 106/2010/ND-CP, of October 28, 2010 of the Government; Circular No.153/2012/TT-BTC, of September 17, 2012 of the Ministry of Finance, guiding the printing, issuance, use and management of receipt types of collection of charges and fees of the State budget”.

2. To amend and supplement point 3, point 4 and point 5 item II of the Circular No. 36/2004/TT-BTC as follows:

“3. For dossiers applying for consular legalization and certification submitted at the Ministry of Foreign Affairs” The agency collecting consular legalization, certification fees (the Ministry of Foreign Affairs) shall be allowed to retain 30% (thirty percent) of the collected fee amounts before remitting the remainder into the State budget for spending on the fee collection at the Ministry of Foreign Affairs.

For dossiers applying for consular legalization and certification submitted at the Departments of External Relations of central-affiliated cities and provinces: The agencies collecting fees (the Ministry of Foreign Affairs) shall be allowed to retain 20% (twenty percent) of the collected fee amounts, transfer for agencies of external relations of central-affiliated cities and provinces 10% (ten percent) of the collected fee amounts before remitting the remainder into the State budget for spending on the fee collection at the Ministry of Foreign Affairs and the Departments of External Relations of central-affiliated cities and provinces.

The content of spending on the fee collection is specified as follows:

a) Expenses to pay for individuals who directly perform work, provide services and collect charges, fees: salaries, wages, allowances, contribution amounts under regulation calculated on salaries (health insurance, social insurance and the Trade Union fees), except for expenses of salaries for cadres, civil servants enjoyed salaries from the State budget in according to the provided regimes;

b) Expenses servicing directly for implementation of work, services and collection of charges, fees such as: Office supplies, office materials, communication system, electricity, water, working-trip allowances (expenses for transport, accommodation rent, stay money) according to current standards and norms;

c) Expenses for regular repair, overhaul of assets, machines, equipment in direct service for collection of charges.

d) Expenses for purchase of working equipment, tools and other expenses related directly to collection of charges.

e) Expenses for rewarding, welfares for cadres, staff who directly perform work, provide services and collect charges, fees in unit in according to the annual average principle, one person maximally is spent of not exceeding 3 (three) performing salary months if collected amounts of this year is higher than that of preceding year and maximally equal to 2 (two) performing salary months if collected amounts of this year is lower than or equal to that of preceding year, after expenses specified in sections a, b, c and d of this point have been ensured.

Annually, agencies collecting the consular legalization and certification fees must make the revenue and expenditure estimation, and sent it to: Their superior agencies managing branches, fields, the finance and tax agencies of same level, State Treasuries where the collection organizations open account to temporarily keep charges, fees in order to control spending in according to current provisions; annually, they must make a final settlement of actual collected and spent amounts. After being settled according to regulations, the retained charge and fee amounts not yet spent up in the year may be forwarded to the subsequent year for continued spending according to the stipulated regime.

4. The remainder (70%) of the collected consular legalization, certification fees must be remitted directly by the fee-collecting agencies into the State budget according to the corresponding chapter, category and clause, item of the current state budget index".

Article 2.

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

2. Other content relating to the consular legalization and certification fees not be mentioned in this Circular shall be implemented under guidance in the Circular No. 36/2004/TT-BTC, of April 26, 2004 and Circular No. 98/2011/TT-BTC, of July 05, 2011 amending and supplementing the Circular No. 36/2004/TT-BTC, of April 26, 2004 of the Ministry of Finance, prescribing the regime of collection, remittance and management of use of consular legalization and certification fees.

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

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