THE MINISTRY OF FINANCE

Circular No. 01/2013/TT-BTC dated January 02, 2013 of the Ministry of Finance amending and supplementing the Circular No. 36/2004/TT-BTC dated April 26, 2004 of the Ministry of Finance prescribing the regime of collection, remittance and management of use of consular legalization and certification fees
Pursuant to the Ordinance on Charges and Fees;
Pursuant to Decree No. 57/2002/ND-CP dated June 3, 2002 of the Ministry of Finance detailing the implementation of the ordinance on charges and fees;
Pursuant to Decree No. 111/2011/ND-CP dated December 5, 2011 of the Government on consular certification and legalization;
Pursuant to Decree No. 118/2008/ND-CP dated November 27, 2008 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance
At the proposal of Director of the Tax Policy Department;
The Minister of Finance issues the Circular amending and supplementing the Circular No. 36/2004/TT-BTC dated April 26, 2004 of the Ministry of Finance prescribing the regime of collection, remittance and management of use of consular legalization and certification fees as follows:
Article 1.
1. To amend and supplement point 2 item II of the Circular No. 36/2004/TT-BTC as follows:
“The agencies collecting consular legalization, certification fees shall have the responsibility for implementation of the finance and accounting regime for consular legalization, certification fees in according to guides in the Circular No. 63/2002/TT-BTC, of July 24, 2002 and Circular No.45/2006/TT-BTC, of May 25, 2006 amending and supplementing the Circular No. 63/2002/TT-BTC, of July 24, 2002 of the Ministry of Finance guiding implementation of the law provisions on charges and fees; the Circular No. 28/2011/TT-BTC, of February 28, 2011 of the Ministry of Finance guiding implementation of a number of articles of the Law on Tax administration, guiding implementation of Decree No. 85/2007/ND-CP, of May 25, 2007 and Decree No. 106/2010/ND-CP, of October 28, 2010 of the Government; Circular No.153/2012/TT-BTC, of September 17, 2012 of the Ministry of Finance, guiding the printing, issuance, use and management of receipt types of collection of charges and fees of the State budget”.
2. To amend and supplement point 3, point 4 and point 5 item II of the Circular No. 36/2004/TT-BTC as follows:
“3. For dossiers applying for consular legalization and certification submitted at the Ministry of Foreign Affairs” The agency collecting consular legalization, certification fees (the Ministry of Foreign Affairs) shall be allowed to retain 30% (thirty percent) of the collected fee amounts before remitting the remainder into the State budget for spending on the fee collection at the Ministry of Foreign Affairs.
For dossiers applying for consular legalization and certification submitted at the Departments of External Relations of central-affiliated cities and provinces: The agencies collecting fees (the Ministry of Foreign Affairs) shall be allowed to retain 20% (twenty percent) of the collected fee amounts, transfer for agencies of external relations of central-affiliated cities and provinces 10% (ten percent) of the collected fee amounts before remitting the remainder into the State budget for spending on the fee collection at the Ministry of Foreign Affairs and the Departments of External Relations of central-affiliated cities and provinces.
The content of spending on the fee collection is specified as follows:
a) Expenses to pay for individuals who directly perform work, provide services and collect charges, fees: salaries, wages, allowances, contribution amounts under regulation calculated on salaries (health insurance, social insurance and the Trade Union fees), except for expenses of salaries for cadres, civil servants enjoyed salaries from the State budget in according to the provided regimes;
b) Expenses servicing directly for implementation of work, services and collection of charges, fees such as: Office supplies, office materials, communication system, electricity, water, working-trip allowances (expenses for transport, accommodation rent, stay money) according to current standards and norms;
c) Expenses for regular repair, overhaul of assets, machines, equipment in direct service for collection of charges.
d) Expenses for purchase of working equipment, tools and other expenses related directly to collection of charges.
e) Expenses for rewarding, welfares for cadres, staff who directly perform work, provide services and collect charges, fees in unit in according to the annual average principle, one person maximally is spent of not exceeding 3 (three) performing salary months if collected amounts of this year is higher than that of preceding year and maximally equal to 2 (two) performing salary months if collected amounts of this year is lower than or equal to that of preceding year, after expenses specified in sections a, b, c and d of this point have been ensured.