|
THE MINISTRY OF
FINANCE
--------
|
THE SOCIALIST
REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
---------------
|
|
No: 73/2024/TT-BTC
|
Hanoi , October
21, 2024
|
CIRCULAR
PRESCRIBING RATES,
EXEMPTION, COLLECTION, PAYMENT OF CHARGES FOR REPLACEMENT AND REISSUANCE OF
IDENTITY CARDS
Pursuant to the Law on Fees and Charges, dated
November 25, 2015
Pursuant to the Law on State Budget, dated June
25, 2015
Pursuant to the Law on Identification, dated
November 27, 2023
Pursuant to the Law on Tax Administration dated
November 27, 2023
Pursuant to Decree No. 120/2016/ND-CP dated
August 23, 2016 of the Government detailing and guiding some articles of the
Law on Fees and Charges; Decree No. 82/2023/ND-CP dated November 28, 2023 of
the Government amending some articles of Decree No. 120/2016/ND-CP dated August
23, 2016 of the Government detailing and guiding some articles of the
Law on Fees and Charges;
Pursuant to Decree No. 70/2024/ND-CP dated June
25, 2024 of the Government on elaboration of some articles and measures for
enforcement of the Law on Identification;
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
Pursuant to Decree No. 11/2020/ND-CP dated
January 20, 2016 of the Government administrative procedures for state treasury
operations; Decree No. 123/2020/ND-CP dated October 19, 2023 of the Government
on invoices and records;
Pursuant to Decree No. 14/2023/ND-CP dated April
20, 2024 of the Government on functions, tasks, powers, and organizational
structure of the Ministry of Finance;
Implementing Resolution No. 44/NQ-CP dated May
4, 2024 of the Government at the Government’s regular meeting in March 2024 and
virtual meeting with provincial governments;
At the request of the Director General of the
Department of Tax, Fee, and Charge Policy Management and Supervision;
The Minister of Finance issues a Circular
prescribing rates, exemptions, collection, and payment of charges for
replacement and reissuance of identity cards.
Article 1. Scope and regulated entities
1. This Circular prescribes rates, exemptions,
collections, and payment of charges for replacement and reissuance of identity
cards.
2. This Circular applies to fee and charge payers (hereinafter
referred to as 'payers’); fee and charge collecting agencies (hereinafter
referred to as ‘collectors’); other organizations and individuals that are
related to collection and payment of charges for replacement and reissuance of
identity (ID) cards.
Article 2. Payers
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
Article 3. Collection of charges
Collectors, as prescribe by this Circular, are
identification-managing agencies specified in laws on identification.
Article 4. Rates
1. The rates of charges for replacement and
reissuance of ID cards:
a) Cases of replacing a citizen ID card with an ID
card in accordance with clause 3 of Article 21 of Decree No. 70/2024/ND-CP
dated June 25, 2024 of the Government on elaboration of some articles and
measures for enforcement of the Law on Identification: 30.000 VND/application
b) Cases of replacing ID cards in accordance with clause
1 of Article 24 of the Law on Identification: 50.000 VND/application
b) Cases of reissuance of ID cards in accordance
with clause 2 of Article 24 of the Law on Identification: 70.000
VND/application
2. From the effective date of this Circular until
the end of December 31, 2024, the rates of charges for replacement and
reissuance of ID cards shall be 50% of the rates specified in clause 1 of this
Article. From January 01, 2025 onward, the rates of charges for replacement and
reissuance of ID cards specified in clause 1 of this Article will apply, except
for cases specified in clause 3 of this Article.
3. From January 01, 2025 until the end of December
31, 2025, the rates of charges for replacement and reissuance of ID cards for
online applications shall be 50% of the rates specified in clause 1 of this
Article. From the January 01, 2025 onward, the rates of charges for replacement
and reissuance of ID cards specified in clause 1 of this Article will apply.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
The charges for replacement and reissuance of ID
cards shall be exempted in the following cases:
1. Children specified in the Law on Children;
elderly specified in the Law on Elderly; persons with disabilities specified in
the Law on Persons with disabilities.
2. People with meritorious services to the
revolution and their family members specified in the Ordination on incentives
for people with meritorious services to the revolution.
3. Ethnic minorities in communes with particularly
disadvantaged socio-economic conditions; citizens working in border communes,
islands, or island districts; the poor according to regulations of the law.
Article 6. Declaration and payment
1. Payers shall pay charges for replacement and
reissuance of ID cards to collectors in forms specified in Circular No.
74/2022/TT-BTC dated November 12, 2022 of the Minister of Finance on forms and
deadlines for collection, payment, declaration of fees, and charges under the
authority of the Ministry of Finance.
2. Collectors shall transfer all collected charges
to the state budget (central government budget) in accordance with applicable
regulations on state budget. Expenditures for charge collection shall be
allocated by the state budget (central government budget) in collectors' cost
estimates in accordance with applicable regulations on state budget. Collectors
shall declare, collect, and transfer all the collected charges in accordance
with the regulations of Circular No. 74/2022/TT-BTC.
Article 7. Implementation
1. This Circular comes into force from August 12,
2024.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
3. Paragraph no. 19 specified in Fee and charge
schedule specified in Clause 1 of Article 1 of Circular No. 43/2024/TT-BTC
dated June 28, 2024 of the Minister of Finance prescribing rates of some fees
and charges with a view to continuing to resolve difficulties in and supporting
production and business activities.
4. Other contents related to collection, payment,
receipts, and public disclosure of collection of charges mentioned in this
Circular shall be implemented in accordance with the following documents: Law
on Fees and Charges; Decree No. 120/2016/ND-CP dated August 23, 2016 of the
Government detailing and guiding a number of articles of the Law on Fees and
Charges; Decree No. 82/2023/ND-CP dated November 28, 2023 of the Government
amending a number of articles of Decree No. 120/2016/ND-CP dated August 23,
2016 of the Government detailing and guiding a number of articles of the Law on
Fees and Charges; Law on Tax Administration; Decree No. 126/2020/ND-CP dated
October 19, 2020 of the Government detailing a number of articles of the Law on
Tax Administration; Decree No. 91/2022/ND-CP dated October 30, 2022 of the
Government amending a number of articles of Decree No. 126/2020/ND-CP dated
October 19, 2020 of the Government detailing a number of articles of the Law on
Tax Administration; Decree No. 11/2020/ND-CP dated January 20, 2020 of the
Government regulating administrative procedures for state treasury operations;
Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government regulating
invoices and records and Circular No. 78/2021/TT-BTC dated September 17, 2021
of the Minister of Finance guiding a number of articles of the Law on Tax
Administration dated June 13, 2019, Decree No. 123/2020/ND-CP dated October 19,
2020 of the Government on invoices and records.
5. During implementation process, if the relevant
documents mentioned in this Circular are amended or replaced, the regulations
of the amended/replaced documents shall apply.
6. Any issues that arise during the implementation
process should be promptly reported to the Ministry of Finance for research and
additional guidance./.
PP. MINISTER
DEPUTY MINISTER
Cao Anh Tuan