Thông tư 113/2021/TT-BTC sửa đổi Thông tư 264/2016/TT-BTC quy định phí, lệ phí trong lĩnh vực ngoại giao tại Cơ quan đại diện Việt Nam ở nước ngoài

CIRCULAR

Amending and supplementing a number of articles of the Circular No. 264/2016/TT-BTC dated November 14, 2016 of the Minister of Finance on prescribing the rates and collection, remittance, management and use of charges and fees in the field of foreign affairs by overseas Vietnamese representative missions

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Pursuant to the Law on Fees and Charges dated November 25, 2015;

Pursuant to the Law on Overseas Representative Missions of the Socialist Republic of Vietnam dated June 18, 2009; Law Amending and Supplementing a Number of Articles of the Law on Overseas Representative Missions of the Socialist Republic of Vietnam dated November 21, 2017;

Pursuant to the Law on Exit and Entry of Vietnamese Citizens dated November 22, 2019;

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration;

Pursuant to the Government’s Decree No. 87/2017/ND-CP dated July 26, 2017, on defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the request of the Director of the Tax Policy Department;

The Minister of Finance promulgates the Circular amending and supplementing a number of articles of the Circular No. 264/2016/TT-BTC dated November 14, 2016 of the Minister of Finance on prescribing the rates and collection, remittance, management and use of charges and fees in the field of foreign affairs by overseas Vietnamese representative missions

Article 1. To amend and supplement a number of articles of the Circular No. 264/2016/TT-BTC dated November 14, 2016 of the Minister of Finance on prescribing the rates and collection, remittance, management and use of charges and fees in the field of foreign affairs by overseas Vietnamese representative missions.

1. To amend and supplement Article 1 as follows:

“Article 1. Scope of regulation and subjects of application

1. This Circular prescribes the rates and collection, remittance, management and use of charges and fees in the field of foreign affairs by overseas Vietnamese diplomatic missions, consulates and other agencies authorized to perform the consular function (below collectively referred to as overseas Vietnamese representative missions).

2. This Circular applies to payers and organizations collecting charges and fees, and other organizations and individuals involved in the collection, remittance, management and use of charges and fees in the field of foreign affairs by overseas Vietnamese representative missions.”

2. To amend and supplement Clause 3 Article 9 as follows:

“3. Other contents relating to the collection, remittance, management and use of charges and fees that are not guided in this Circular must comply with the Law on Fees and Charges; the Decree No. 120/2016/ND-CP; the Law on Tax Administration; the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration, and the Circular No. 303/2016/TT-BTC dated November 15, 2017 of the Minister of Finance on guiding the printing, issuance, management and use of documents for the collection of charges and fees belonging to the state budget”.

3. To amend and supplement Point 1 Section I Part A Appendix 1 issued together with the Circular No. 264/2016/TT-BTC as follows:

4. To amend and supplement Point 4 Part B Appendix 2 issued together with the Circular No. 264/2016/TT-BTC as follows:

Article 2. Implementation provisions

1. This Circular takes effect on February 01, 2022.

2. Annul Point 3 Sections I, II Part A Appendix 1 and Point 2 Part B Appendix 2 issued together with the Circular No. 264/2016/TT-BTC dated November 14, 2016 of the Minister of Finance on prescribing the rates and collection, remittance, management and use of charges and fees in the field of foreign affairs by overseas Vietnamese representative missions.

3. In the course of implementation, if documents referred to this Circular are amended, supplemented or replaced, the amending, supplementing or replacing documents prevail.

4. Any problems arising in the course of implementation should be promptly reported to the Ministry of Finance for consideration and settlement./. 

For the Minister

The Deputy Minister

Vu Thi Mai