Bản dịch văn bản 3/1998/TT-BTC
Circular 3/1998/TT-BTC
Cơ quan ban hành: Bộ Tài chính
Ngày ban hành: 1998-01-08

CIRCULAR No CIRCULAR No. 3/1998/TT-BTC OF JANUARY 8, 1998 GUIDING THE COLLECTION, PAYMENT AND MANAGEMENT OF HOUSEHOLD REGISTRATION AND MANAGEMENT FEES Pursuant to Decree No. 51-CP of May 10, 1997 of the Government on the household registration and management, Pursuant to Decision No. 276-CT of July 28, 1992 of the Chairman of the Council of Ministers (now the Government) on the uniform management of fees and charges and Official Dispatch No. 1127/KTTH of March 12, 1997 of the Office of the Government on the collection of fees and charges for State management over social order and safety; The Ministry of Finance hereby provides the following guidance on the regime of collection, payment and management of household registration and management fees: I. PAYERS AND FEE LEVELS: 1. Payers: Organizations and individuals that request the police agency to deal with the household registration and management as stipulated in Decree No. 51-CP of May 10, 1997 of the Government on the household registration and management shall pay fees as prescribed in this Circular. 2. Fee levels: No. List of fees Calculation unit Rate 1 Adjustments in the household registration books (of families and collectives) - Changes of the household status (family name, VND per change 5,000 first name, birth date...) - Certification of original or permanent household VND per certification 10,000 registration - Registration for newborns VND per registration 5,000 - Registration of temporary absence for people VND per registration 15,000 who leave the country for 12 months or more 2. Registration of people who move in - Registration of people who move in without VND per registration 15,000 granting a family's household registration book or a collective household registration certificate (for the whole household or an individual person) - Registration of people who move in and form a VND per registration 20,000 new household and granting (or re-granting) a family's household registration book. - Registration of people who move in and VND per granting 15,000 granting (or re-granting) collective household registration certificates 3. - Granting of registration books for temporary VND per granting 15,000 residence with definite terms - Granting of registration cards for temporary VND per granting 10,000 residence with definite terms - Extension of temporary residence VND per extension 3,000 a/ Following are the levels of the household registration and management fee: b/ The above-mentioned fee levels already cover the costs of families' household books, temporary residence papers, collective household registration certificates, temporary residence registration books and declaration forms. Organizations and individuals shall not have to pay these costs when filling their household registration and management procedures. c/ For mountainous, border and island communes only 50% of the fee levels specified in Item a of this Point shall be collected. II. MANAGEMENT OF FEES 1. The police agency that directly deal with the household registration and management and at the same time organize the collection of fees (hereafter referred to as the collecting agency) according to this Circular shall have to: - Organize the collection and make public the fee levels to be collected and the fee-collecting procedure: when collecting fees, it must issue fee collection vouchers to payers (fee or charge receipts) issued by the Ministry of Finance (the General Department of Taxation). - Declare the total fee amount collected every month and submit the declaration paper to the tax agency within the first 10 days of the following month; it must declare the full amount of collected fees according to the declaration form and be accountable for the accuracy of such declaration. - Remit on schedule the full amount of fees collected in the previous month to the State budget according to the notice issued by the tax agency. - Open accounting books, make documents and reports on the collection remittance and use of fees according to current State regulations on accounting and statistics. To settle the collection, remittance and use of fees and settle fee collection vouchers with the tax agency. Within 45 days from the end of the year, it must submit the settlement report to the tax agency and the financial agency of the same level and fully remit any fee arrears to the State budget within 10 days from the date of submission of the settlement report. 2. The household registration and management fees, as a revenue of the State budget, must be remitted to the State budget according to the following provisions: a/ Annually, upon receiving the declaration sent in by the fee-collecting agency, the tax agency shall check it and send a notice to the collecting agency requesting it to temporarily remit to the State budget 65% (sixty five per cent) of the fee amount collected in the period. Such notice must clearly indicate the amount to be remitted, date of remittance and the corresponding chapter and clause of section 50 of the State budget classification. The deadline for remitting the fees collected in a month to the State budget is the 25th day of the following month. On the basis of the tax agency's notice the collecting agency shall remit the collected fees to the State budget at a State Treasury of the place where the collecting agency is located. b/ The fee-collecting agency shall be entitled to temporarily keep 35%(thirty five per cent) of the fees collected in the period to cover the following: - Printing (or buying) application forms, declaration forms, related documents, household registration books, temporary residence registration books, temporary residence papers and stationery in service of the fee collection. - Other expenses related to the fee collection. The collecting agency shall have to use the temporarily deducted amount (35%) for the right purposes. At the end of each year, it shall have to settle it with the higher-level financial agency and the tax agency that directly manages it together with the settlement of expenses covered by the budget according to the prescribed regime, any remainder of this amount must be fully remitted to the State budget according to the procedure as guided in Item a of this Point. III. ORGANIZATION OF IMPLEMENTATION 1. The tax agency of the locality where the fee-collecting agency is located shall have to issue receipts for collected fees at the request of the collecting agency, examine and urge the latter to abide by the regulations on the collection, remittance and use of fees as guided in this Circular, manage and use receipts for collected fees; open accounting books and records in accordance with the regulations of the Ministry of Finance. 2. This Circular takes effect 15 days after its signing. All previous provisions which are contrary to this Circular are now annulled. The amount of fees collected from the effective date of Decree No. 51-CP of May 10, 1997 shall be subject to the provisions in Point 2, Section III of this Circular. In the course of implementation any problem should be promptly reported to the Ministry of Finance for study and settlement. For the Minister of Finance Vice Minister VU MONG GIAO