I. GENERAL PROVISIONS

1. Fees for entry, exit, transit and residence in Vietnam constitute the State budget revenues to partly cover expenses for State management activities and granting permits for entry, exit, transit and residence in Vietnam.

2. The units organizing the collection of fees for entry, exit, transit and residence in Vietnam shall be entitled to deduct 30% of the collected fee amount to cover the expenses prescribed in this Circular. The remainder (70%) must be remitted into the State budget according to the chapters, series, clauses, items and sub-items of the current State Budget Contents.

3. Estimates on the use of fees for entry, exit, transit and residence in Vietnam must be made annually and approved by the competent authorities.

II. SPECIFIC PROVISIONS

1. Spending contents:

1.1. Regular spendings for the activities of granting of passports, visas and other papers relating to exit, entry and residence in Vietnam. The spending contents include:

- Expense for purchase or printing, transport of passports, visas and set forms of all kinds;

- Expense for stationery;

- Payment of wages and contributions for contractual laborers according to the prescribed regime;

- Payment of allowances for night-time and extra-time work undertaken by officials and public servants engaged in the granting of passports, visas and other papers relating to exit, entry and residence in Vietnam according to the prescribed regime;

- Expense for repair of tools and facilities used for the granting of passports, visas and other papers relating to exit, entry and residence in Vietnam;

- Other expenses relating to the granting of passports, visas and other papers relating to exit, entry and residence in Vietnam.

1.2. Deduction of reward fund for officials and public servants of the units which organize the collection of fees for the granting of passports, visas and other papers relating to exit, entry and residence in Vietnam. The per-head average annual deduction level shall not exceed 3 months� actually paid salary.

After subtracting the actual expense amounts according to the above-mentioned contents, if the deducted fee amount of 30% has not been used up at the year end, the remainder must be remitted into the State budget.

2. Elaborating and executing the estimates on revenues and expenditures of fees for entry, exit, transit and residence in Vietnam

2.1. Annually, basing themselves on the collection levels set by the Finance Ministry in the bracket of fees for entry, exit, transit and residence in Vietnam and the spending contents prescribed in this Circular, as well as the current financial revenue-expenditure regime, the fee collecting units shall make detailed estimates on revenues and expenditures of fees for entry, exit, transit and residence in Vietnam according to the State Budget Contents and report them to their managing bodies so that the latter can synthesize and send them to the finance bodies for approval.

2.2. Basing themselves on the revenue-expenditure estimates already approved by the competent bodies, the charge-fee-collecting units shall make detailed quarterly revenue-expenditure estimates according to the current State Budget Contents and send them to their managing bodies, the State Treasury where they have transactions and the finance bodies of the same level for use as basis for revenue-expenditure control.

2.3. The units organizing the collection of fees for entry, exit, transit and residence in Vietnam shall have to open charge-fee collection accounts at the State Treasury where they have transactions.

2.4. The units organizing the collection of fees for entry, exit, transit and residence in Vietnam shall have to declare, collect, remit and manage the fees in accordance with the current regulations. Monthly, the collecting bodies shall have to make reports on revenue situation and remit immediately 70% of the actually collected amount into the State budget.

3. Settlement of revenues and expenditures of fees for entry, exit, transit and residence in Vietnam

- The units organizing the collection of fees for entry, exit, transit and residence in Vietnam shall have to open accounting books for recording, accounting and settling the charge and fee revenues and expenditures in accordance with the provisions in the Finance Minister�s Decision No. 999/TC/QD-CDKT of November 2, 1996 promulgating the administrative and public-service accounting regime.

- The managing bodies shall have to examine and certify their attached units� settlement of revenues and expenditures of fees for entry, exit, transit and residence in Vietnam in order to settle with the tax offices and include them in the annual settlement reports to be sent to the finance bodies so that the latter can appraise and approve in writing the settlement together with the annual settlement by the managing bodies.

- The managing bodies shall have to coordinate with the finance bodies in regularly (or irregularly) inspecting the collecting units to ensure that the collection and payment comply with the prescribed regime.

III. IMPLEMENTATION PROVISIONS

The provisions in this Circular apply as from January 1st, 2000. Other stipulations on the use of fees for entry, exit, transit and residence in Vietnam, which are contrary to this Circular, are all now annulled.

If any problems arise in the course of implementation, the agencies are requested to promptly report them to the Finance Ministry for study and settlement.

For the Finance Minister
Vice Minister
NGUYEN THI KIM NGAN