Laws of Vietnam

No: 146/2009/TT-BTC

Ha Noi, day 20 month 07 year 2009                          

CIRCULAR

Guiding the collection, remittance, management and use of fees for settlement of nationality – related affairs

Pursuant to the Law on Vietnamese Nationality;
Pursuant to the Ordinance on Charges and Fees;
Pursuant to the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of the Ordinance on Charges and Fees, and Decree No. 24/2006/ND-CP of March 6, 2006, amending and supplementing a number of articles of the Government’s Decree No. 57/2002/ND-CP of June 3, 2002;
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;
The Ministry of Finance guides the collection, remittance, management and use of fees for settlement of nationality-related affairs in Vietnam as follows:

Article 1. Fee payers and fee rates

Vietnamese citizens and foreign nationals, when submitting in Vietnam applications for naturalization in Vietnam or restoration or renunciation of Vietnamese nationality shall pay a fee at the rate prescribed in the Table of rates of fees for settlement of nationality-related affairs below:

No.	Fee	Rate (VND)
1	Fee for naturalization in Vietnam	3,000,000
2	Fee for restoration of Vietnamese nationality	2,500,000
3	Fee for renunciation of Vietnamese nationality	2,500,000

Article 2. Subjects exempt from nationality-related fee:

1. Persons who have made meritorious contributions to Vietnam’s national construction and defense and apply for naturalization in Vietnam or restoration of Vietnamese nationality, including those who had participated in revolutionary activities before the August 19, 1945 General Uprisings, revolutionary activists and other persons whose naturalization in Vietnam or restoration of Vietnamese nationality is helpful to the State of the Socialist Republic of Vietnam;

2. Persons meeting with economic difficulties below the poverty line prescribed by the Prime Minister and guiding documents who apply for naturalization in Vietnam or restoration of Vietnamese nationality.

3. Stateless persons who apply for naturalization in Vietnam under Article 22 of the Law on Vietnamese Nationality.

4. Applicants for naturalization in Vietnam being Lao immigrants in Vietnam who have been granted permanent residence permits before January 1, 2009, under the Prime Minister’s Decision No. 206/QD-TTg of February 12, 2009.

5. Applicants for naturalization in Vietnam being Cambodian nationals who escaped from genocide during 1978-1983, have no paper proving their nationality and have registered at Vietnam-based refugee camps sponsored by the United Nations High Commissioner for Refugees (UNHCR).

Article 3. Fee collection, remittance, management and use

1. Agencies collecting fees for naturalization in Vietnam or restoration or renunciation of Vietnamese nationality are provincial-level Justice Departments when receiving dossiers of application for naturalization in Vietnam, restoration or renunciation of Vietnamese nationality. They shall register, declare and remit collected fee amounts into the state budget under the Finance Ministry’s Circular No. 60/2007/TT-BTC of June 14, 2007, guiding the implementation of the Government’s Decree No. 85/2007/ND-CP of May 25, 2007, detailing a number of articles of the Law on Tax Administration.

2. Fees for settlement of nationality-related affairs constitute a state budget revenue. Fee-collecting agencies may deduct 30% (thirty per cent) of the collected fee amounts to cover expenses for examination and verification of dossiers and other expenses related to the processing of dossiers of application for naturalization in Vietnam or restoration, renunciation or retention of Vietnamese nationality. They shall remit 70% (seventy per cent) of the collected fee amounts into the state budget according to the corresponding chapter, category, item and sub-item of the current state budget index.

3. Fees for application for naturalization in Vietnam or restoration or renunciation of Vietnamese nationality shall be collected in Vietnam dong.

4. Fees for settlement of nationality-related affairs applicable to foreigners and overseas Vietnamese who submit applications at overseas Vietnamese representative missions comply with the Finance Ministry’s Circular No. 134/2004/TT-BTC of December 31, 2004, guiding the collection, remittance, management and use of fees collected by overseas Vietnamese representative missions, and documents amending, supplementing or replacing this Circular.

Article 4. Organization of implementation

1. This Circular takes effect 45 days from the date of its signing. This Circular replaces Joint Circular No. 08/TTLT/BTC-BTP-BNG of December 31, 1998, guiding the collection, remittance, management and use of fees for settlement of applications for naturalization in Vietnam, restoration or renunciation of Vietnamese nationality or grant of certificates of holding or loss of Vietnamese nationality.

2. The exemption from the fee for naturalization in Vietnam for Lao immigrants in Vietnam who had been granted permanent residence permits before January 1, 2009, and apply for naturalization in Vietnam under the Prime Minister’s Decision No. 206/QD-TTg of February 12, 2009, is applicable from the effective date of Decision No. 206/QD-TTg.

3. Other contents related to the collection, remittance, management and use of fees as well as publicization of regulations on fee collection not yet guided in this Circular comply with the Finance Ministry’s Circular No. 63/2002/TT-BTC of July 24, 2002, guiding the implementation of regulations on charges and fees, and Circular No. 45/2006/TT-BTC of May 25, 2006, amending and supplementing Circular No. 63/2002/TT-BTC; Circular No. 60/2007/TT-BTC of June 14, 2007, guiding a number of articles of the Law on Tax Administration, and the Government’s Decree No. 85/2007/ND-CP of May 25, 2007, detailing a number of articles of the Law on Tax Administration.

4. Fee payers and relevant agencies shall implement this Circular. Any problems arising in the course of implementation should be reported to the Ministry of Finance for consideration and settlement.