Thông tư 75/2022/TT-BTC quy định mức thu, chế độ thu, nộp và quản lý lệ phí đăng ký cư trú do Bộ trưởng Bộ Tài chính ban hành

CIRCULAR

On residence registration charges, collection, PAYMENT/transfer and management thereof

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

Pursuant to the Law on Residence dated November 13, 2020;

Pursuant to the Law on the People’s Public Security dated November 20, 2018;

Pursuant to the Law on State Budget dated June 25, 2015;

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

Pursuant to Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government of Vietnam providing detailed regulations and implementation guidance of certain Articles of the Law on Fees and Charges;

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

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

The Minister of Finance promulgates a Circular on residence registration charges, collection, payment/transfer and management thereof.

Article 1. Regulated scope and entities

1. This Circular provides for residence registration charges, collection, transfer and management thereof, including: permanent residence registration, temporary residence registration, temporary residence extension and household separation.

2. This Circular applies to charge payers (for individuals), charge collectors (for organizations) and entities relating to residence registration charges, collection, payment/transfer and management thereof.

Article 2. Charge payers

Vietnamese citizens shall, when following procedures for residence registration (permanent residence registration, temporary residence registration, temporary residence extension and household separation) with registration authorities according to regulations of laws on residence, pay charges as prescribed in this Circular.

Article 3. Charge collectors

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Article 4. Cases where charges are exempt

Cases where charges are exempt include:

1. Children, under regulations of the Law on Children; the elder, under regulations of the Law on The Elder; people with disabilities, under regulations of the Law on People with Disabilities.

2. Persons with meritorious services to the revolution and their relatives, under the Ordinance on Preferential Treatment given to People with meritorious services to the revolution.

3. Ethnic minorities in communes with extremely difficult socio-economic conditions; citizens permanently residing in border communes; citizens permanently residing in islands districts; citizens of poor households, under regulations of law.

4. Citizens who are from full 16 to under 18 years old and have lost both their parents.

Article 5. Collection rate of charges

The collection of charges shall comply with regulations in the Schedule for collection rate of residence registration charges enclosed herewith.

Article 6. Declaration, collection and payment of charges

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2. Charge payers shall make the payment of charges, and charge collectors shall make the declaration, collection and transfer of the collected charges according to regulations in Circular No. 74/2022/TT-BTC dated December 22, 2022 of the Minister of Finance providing for forms and time limit for collection, transfer and declaration of fees and charges under the prescribed competence of the Ministry of Finance.

3. Charge collectors shall transfer all the collected charges to the state budget (the central budget) according to chapters, sub-sections of the current Appendix of the state budget. Costs for the collection of the state budget (the central budget) shall be allocated in the estimates of charge collectors according to the regimes and rates of expenditure of the state budget under regulations of law.

Article 7. Amendments and annulments of certain Articles and Clauses of Circular No. 106/2021/TT-BTC dated November 26, 2021 of the Minister of Finance, which amends certain Articles of Circular No. 85/2019/TT-BTC dated November 29, 2019 providing guidance on fees and charges under competence in decision of the People's Councils of provinces and central-affiliated cities

1. Amendments to Clause 4 of Article 1:

“4. For residence registration charges; charges for issuance of ID cards; fees for provision of information on secured transactions with aircraft pledged as collateral; fees for provision of information on secured transactions with seagoing vessels pledged as collateral; fees for provision of information on secured transactions with movables pledged as collateral, except for aircraft and seagoing vessels: documents providing for these fees and charges, collection, payment/transfer, management and use thereof shall be promulgated, provided that local authorities are required to provide fee and charge collection services as prescribed in the relevant specialized laws.”.

2. Point dd Clause 3 of Article 1 shall be annulled.

Article 8. Implementation clauses

1. This Circular comes into force from February 05, 2023.

2. From February 05, 2023, the collection, payment/transfer and management of residence registration charges shall be consistent according to regulations herein. The People’s Committees of provinces and central-affiliated cities are responsible for appealing to the People's Councils at the same levels to annul regulations on residence registration charges in their provinces and cities at the latest meeting of the Provincial People's Councils.

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4. In case the legislative documents referred to this Circular are amended or replaced, the newest document shall be applied.

5. Difficulties that arise during the period of implementation of this Circular should be reported promptly to the Ministry of Finance for consideration./.

PP. MINISTER
DEPUTY MINISTER




Cao Anh Tuan

Scheresidence registration chargesdule for collection rate of residence registration charges

(Issued together with Circular No. 75/2022/TT-BTC dated December 22, 2022 of the Minister of Finance of Vietnam)

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Content

Unit

Collection rate

When citizens directly submit their applications

When citizens online submit the applications via the public service portal

1

Permanent residence registration

VND/time of registration

20.000

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2

Temporary residence registration, temporary residence extension (applicable to individuals and households)

VND/time of registration

15.000

7.000

3

Temporary residence registration and/or temporary residence extension on the basis of the registration lists

VND/person/time of registration

10.000

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4

Household separation

VND/time of registration

10.000

5.000

Note:

The temporary residence registration and/or temporary residence extension on the basis of the registration lists shall comply with regulations in Clause 2 Article 13 of Circular No. 55/2021/TT-BCA dated May 15, 2021 of the Minister of Public Security providing detailed regulations on and measures for implementation of the Law on Residence./.