Article 1.- Employers, when filling in procedures to request Vietnamese state management agencies to grant, extend or re-grant work permits to foreign laborers working in enterprises, agencies or organizations operating on Vietnam's territory, shall have to pay fees at the following rates:

- Fee for the grant of work permits: VND 400,000/permit

- Fee for the re-grant of work permits: VND 300,000/permit

- Fee for the extension of work permits: VND 200,000/permit.

Article 2.- Fees for the grant of work permits provided for in this Decision constitute State budget revenues and are managed and used as follows:

1. The provincial/municipal Labor, War Invalids and Social Affairs Services or the industrial park or export-processing zone management boards which are authorized by the provincial/municipal Labor, War Invalids and Social Affairs Services to collect fees, shall have to register, declare, collect, remit and settle fees for the grant of work permits according to the provisions of the Ordinance on Charges and Fees and its guiding documents.

2. Fee-collecting agencies shall be entitled to deduct 50% of the total actually collected fee amounts to cover expenses for fee collection as follows:

- Expenses for procurement (printing) of applications forms, declaration forms, relevant dossiers and books, stationary, telephone and facsimile charges in service of collection of fees and grant of work permits;

- Salaries, remuneration, allowances and salary- or remuneration-based contributions according to current regulations payable to laborers directly engaged in fee collection;

- Working trip allowances and expenses for coordination with concerned agencies in verifying dossiers of application for work permits;

- Expenses for regular repair and overhaul of properties, machinery and equipment in direct service of fee collection.

- Deductions for setting up a reward fund and a welfare fund for employees directly engaged in fee collection. The annual average per-capita level of deductions for setting up the reward and welfare funds must not exceed 3 (three) months' actually paid wage, if the fee revenue of this year is higher than that of the previous year, or be equal to 2 (two) months' actually paid wage, if the fee revenue of this year is lower than, or equal to, that of the previous year.

The provincial/municipal Labor, War Invalids and Social Affairs Services and the industrial park or export-processing zone management boards shall have to use the deductible fee amounts for the right purposes, with lawful vouchers and make annual settlement thereof according to regulations; if such amounts are not spent up, the remainder shall be carried forward to the subsequent year for continued spending according to regulations.

3. The total collected fee amounts, after subtracting the deductible amounts as provided for Clause 2 of this Article, must be remitted into the State budget according to the relevant chapter, category and item and reallocated to various budget levels according to current regulations.

Article 3.- This Decision takes effect 15 days after its publication in "CONG BAO." Other previous regulations on fees for the grant of work permits to foreign laborers working in Vietnam, which are contrary to this Decision, are hereby annulled.

Article 4.- Organizations and individuals being fee payers, units assigned to collect fees for the grant of work permits to foreign laborers working in Vietnam and concerned agencies shall have to implement this Decision.