b) The collectors shall exchange the fee amount collected in the currency of their host countries to US dollar (USD) at the USD selling rate announced by the bank at which such overseas missions open their account and then submit the exchanged amount to their temporary state budget fund.

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a) On no later than the fifth of each month, the collector shall deposit the fee amount collected in the previous month into the budgetary contribution account at the State Treasury.

b) The collectors shall declare and finalize the amount of charges and fees collected on monthly and annual basis, respectively, according to the guidelines in Section 3, Article 19 and Section 2, Article 26 of the Circular No. 156/2013/TT-BTC dated November 06, 2013 by the Minister of Finance on guidelines for the implementation of certain articles of the Law of tax administration; the Law on amendments to certain articles of the Law of tax administration and the Government’s Decree No. 83/2013/ND-CP dated July 22, 2013.

Article 7. Administration of charges and fees

1. If overseas missions of Vietnam collect the fee:

a) On no later than the 20^th of each month, the collectors shall transfer 30% of the amount collected in the previous month into their checking account at the State Treasury. The expenditure for service provision and fee collection shall be sourced from the state budget apportioned in the fee collectors’ financial estimate pursuant to the regime and norm of state budget spending;

b) The administration of the fee amount deposited in the temporary state budget fund of the overseas missions of Vietnam shall be governed by the regulations of the Ministry of Finance on the management and use of the temporary state budget fund of overseas missions of Vietnam.

2. If the Department of Overseas Labour collects the fee:

a) The collector shall submit the entire fee amount that it has collected and the fee amount transferred from the overseas missions of Vietnam into the state budget except for the circumstance defined in Point b, Section 2 of this Article. The expenditure for service provision and fee collection shall be sourced from the state budget apportioned in the fee collectors’ financial estimate pursuant to the regime and norm of state budget spending;

b) If the operating expenditure of a governmental agency collecting the fees  is sourced from the fees collected according to Section 1, Article 4 of the Government's Decree No. 120/2016/ND-CP dated August 23, 2016, it shall be allowed to retain 30% of the fee amount that it collected and of the amount transferred from the overseas missions of Vietnam pursuant to Section 1 of this Article to cover for the spending defined in Article 5 of the Government's Decree No. 120/2016/ND-CP dated August 23, 2016.

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Article 8. Implementation

1. This Circular takes effect as of January 01, 2017. It shall replaces the Circular No. 37/2006/TT-BTC dated May 09, 2006 by the Minister of Finance on the overseas labour management committees’ collection, submission, administration and use of the fee for verification of documents concerning Vietnamese workers in overseas employment.

2. Other matters related to the collection, payment, administration, use, receipt and disclosure of fees not defined in this Circular shall be governed by the Law of fees and charges; the Government's Decree No. 120/2016/ND-CP dated August 23, 2016; the Circular No. 156/2013/TT-BTC dated November 06, 2013 by the Minister of Finance, and the Circular by the Minister of Finance on the printing, issuance, administration and use of the receipts for collection of fees and charges for the state budget and the written amendments thereof (if available).

3. Difficulties that arise during the progress of implementation shall be reported to the Ministry of Finance for review, guidance and amendment./.

p.p. MINISTER
DEPUTY MINISTER




Vu Thi Mai