THE MINISTRY OF FINANCE
Circular No. 97/2012/TT-BTC of June 18, 2012, guiding the collection, remittance and management of fees for grant of working holiday permits for New Zealand citizens
Pursuant to August 28, 2001 Ordinance No. 38/2001/PL-UBTVQH10 on Charges and Fees;
Pursuant to the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, and Decree No. 24/2006/ND-CP of March 6, 2006, detailing the Ordinance on Charges and Fees;
Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Agreement between the Government of the Socialist Republic of Vietnam and the Government of New Zealand on the Working Holiday Scheme signed on December 29, 2011;
At the proposal of the director of the Tax Policy Department;
The Minister of Finance issues this Circular to guide the collection, remittance and management of fees for grant of working holiday permits for New Zealand citizens.
Article 1. Fee payers and fee-collecting agencies
1. Fee payers
New Zealand citizens who work during their holidays under the Agreement between the Government of the Socialist Republic of Vietnam and the Government of New Zealand on the Working Holiday Scheme shall pay the fee for grant of working holiday permits guided in this Circular.
2. Fee-collecting agencies
When granting working holiday permits to New Zealand citizens, the Ministry of Labor, War Invalids and Social Affairs (The Bureau of Employment) shall organize the collection, remittance and management of the fees for grant of such permits guided in this Circular.
Article 2. Fee rates
1. The fee rates for grant of working holiday permits for New Zealand citizens are prescribed as follows:
