Циркуляр - Вьетнам (2020)

# Văn bản - Lĩnh vực: Thue Phi Le phi --- C0NG HOA XA HOI CHU NGHlA VIET NAM Doc lap - Tir do - Hanh phuc CONG THONG TIN 9IEN Tl) CHINH PHU Gid:... 5 ............ Ngay: 26IMI2Q2-Q. DEN THONG TtT1 r Quy dinh mire thu, che do thu, nop, quan ly va sir dung phi, le phi trong linh vuc xuat canh, nhap canh, qua canh, cir tru tai Viet Nam Thong tu so 219/2016/TT-BTC ngay 10 thang 11 nam 2016 cua Bo Tair chinh quy dinh muc thu, che do thu, nop, quan ly va su dung phi, le phi trong linh vuc xuat canh, nhap canh, qua canh, cu tru tai Viet Nam, co hieu lire thi hanh ke tir ngay 01 thang 01 nam 2017, duac sua doi, bo sung boi: Thong tu so 41/2020/TT-BTC ngay 18 thang 5 nam 2020 cua Bo Tai chinh sua doi, bo sung mot so Dieu cua Thong tu so 219/2016/TT-BTC ngay 10 thang 11 nam 2016 quy dinh muc thu, ch4 do thu, nop, quan ly va su dung phi, le phi trong Imh vuc xuat canh, nhap canh, qua canh, cu tru tai Viet Nam, co hieu lire thi hanh ke tir ngay 01 thang 8 nam 2020. Can cu Ludt Phi vd le phi ngay 25 thang 11 nam 2015; Can cu Ludt Ngdn sdeh nhd nude ngay 25 thang 6 nam 2015; Can cuNghi dinh so 120/2016/ND-CP ngay 23 thang 8 nam 2016 cua Chinhf f y phu quy dinh chi tiet vd hudng dan thi hanh mot so dieu cua Ludt Phi vd le phi; Can cu Nghi dinh so 215/2013/ND-CP ngay 23 thang 12 nam 2013 cua\ f 9 Chinh phu quy dinh chuc ndng, nhiem vu, quyen hqn vd ca cdu to chuc cua Bo Tai chinh; \ r Theo de nghi cua Vu trudng Vu Chinh sdeh thue, 1 Van ban nay dirge hop nhat tir 02 Thong tu sau: - Thong tu so 219/2016/TT-BTC ngay 10 thang 11 nam 2016 cua Bp Tai chinh quy dinh muc thu, che dp thu, npp, quan ly va su dung phi, le phi trong Imh vuc xuat canh, nhap canh, qua canh, cu tru tai Viet Nam, co hieu lire thi hanh ke tir ngay 01 thang 01 nam 2017. - Thong tu so 41/2020/TT-BTC ngay 18 thang 5 nam 2020 ciia Bp Tai chinh sira doi, bo sung mot so Dieu cua Thong tu so 219/2016/TT-BTC ngay 10 thang 11 nam 2016 quy dinh muc thu, che dp thu, npp, quan ly va sir dung phi, le phi trong Imh vuc xuat canh, nhap canh, qua canh, cu tru tai Viet Nam, co hieu luc thi hanh ke tu ngay 01 thang 8 nam 2020 (Sau day gpi la Thong tus6 41/2020/TT-BTC).' Van ban hop nhat nay khong thay the 02 Thong tu neu tren. -- 1 of 8 -- 2 r Bo tru&ng Bo Tai chink ban hanh Thong tu quy dinh muc thu, che do thu, nop, qudn ly vd sic dung phi, le phi trong link vuc xudt cdnh, nhqp cctnh, qua cdnh, cu tru tai Viet Nam.2 Dieti 1. Pham vi dieu chinh, doi tirong ap dung 1. Thong tu nay quy dinh muc thu, che do thu, nop, quan ly vi su dung, phi, le phi trong ITnh vuc xuat canh, nhap canh, qua canh, cu tru tai Viet Nam. r * 2. Thong tu nay ap dung doi vai nguai nop, to chuc thu phi, le phi trong ITnh vuc xuat canh, nhap canh, qua canh, cu tru tai Viet Nam va to chuc, ca nhan khac co lien quan den viec thu, nop, quan ly va su dung phi, le phi trong ITnh vuc xuat canh, nhap canh, qua canh, cu tru tai Viet Nam. Dieu 2. Nguoi nop phi, le phi 1. Cong dan Viet Nam khi lam thu tuc de nghi co quan co tham quyen tai Viet Nam cap cac giay to lien quan den ho chieu, thong hanh, xuat canh phai nop le phi theo quy dinh tai Thong tu nay. 2. Nguoi nude ngoai khi lam thu tuc de nghi co quan co tham quyen tai Viet Nam cap thi thuc hoac cac giay to ve cu tru, xuat canh, nhap canh phai nop phi theo quy dinh tai Thong tu nay. 2 Thong tu so 41/2020/TT-BTC co can cu ban hanh nhu sau: “Con cu Luat Phi va le phi ngay 25 thdng 11 ndm 2015; Can cic Luat Ngdn sack nhd nude ngdy 25 thdng 6 ndm 2015; Can cic Nghi dinh so 120/2016/ND-CP ngdy 23 thdng 8 ndm 2016 cua Chinh phit quy dinh chi tiet vd hudng dan thi hanh mot so dieu cua Luat Phi vd le phi; Can cic Nghi dinh so 117/2017/NB-CP ngdy 19 thdng 10 ndm 2017 cua Chinh phu quy dinh qudn ly, sic dung ngdn sdeh nhd nude doi vdi mot so boat dong doi ngoai; Can cic Nghi dinh so 136/2007/ND-CP ngdy 17 thdng 8 ndm 2007' cua Chinh phu ve xudt nhap cdnh cua cong dan Viet Nam; Can cic Nghi dinh so 94/2015/NB-CP ngdy 16 thdng 10 ndm 2015 cua Chinh phii sica doi, bo sung mot so dieu cua Nghi dinh so 136/2007/NB-CP ngdy 17 thdng 8 ndm 2007 ve xudt nhap cdnh cua cong dan Viet Nam; Can cu Nghi dinh so 87/2017/NB-CP ngdy 26 thdng 7 ndm 2017 cua Chinh phu quy dinh chiec ndng, nhiem vu, quyen hqn vd co cdu to chicc cua Bo Tdi chinh; Theo de nghi cia Vu truong Vu Chinh sdeh thue, Bo truong Bo Tdi chinh ban hanh Thong tu sica doi, bo sung mot so Bieu cua Thong tu so 219/2016/TT-BTC ngdy 10 thdng 11 ndm 2016 quy dinh mice thu, che do thu, nop, qudn ly vd sic dung phi, le phi trong ITnh vuc xudt cdnh, nhqp cdnh, qua cdnh, cu tru tai Viet Nam. ” -- 2 of 8 -- 3 Dieu 3. To chirc thu phi, le phi Cue Quan ly xuat nhap canh, Cue An ninh cua khlu (Bo Cong an); Cong Bo Chi huy Bo doi Bien phong cac tinh, thanh pho true thuoc trung uong; Cue Lanh sir, So Ngoai vu Thanh pho Ho Chi Minh (Bo Ngoai giao) la to chuc thu phi, le phi theo quy dinh tai Thong tu nay. Dieu 4. Mire thu phi, le phi an. 1. Muc thu phi, le phi trong lihh vuc xuat canh, nhap canh, qua canh, cu tru tai Viet Nam duac quy dinh tai Bieu muc thu phi, le phi ban hanh kem theo Thong tu nay. r f r r 2. Phi cap thi thuc va cac giay to co lien quan den xuat nhap canh Viet Nam> > t cho nguai nuac ngoai thu bang dong Viet Nam, Bola My (USD). Doi vai muc thu quy dinh bang USD thi duac thu bang USD hoac thu bang dong Viet Nam tren ca sd quy d6i tu USD ra dong Viet Nam ap dung ty gia USD mua vao theo hinh thuc chuyln khoan cua Hoi so chinh Ngan hang thuang mai co phan Ngoai thuang Viet Nam tai thdi diem nop phi hoac cuoi ngay lam viec lien truac ngay le, ngay nghi. Bieu 5. Cac tru-dug hop dirge mien phi 1. Khach mdi (ke ca vg hoac chong, con) cua Dang, Nha nude, Chinh phu, Quoc hoi hoac cua lanh dao Dang, Nha nude, Chinh phu, Qudc hoi mdi vdi tu each ca nhan. 2. Vien chuc, nhan vien cua cac ca quan dai dien ngoai giao, ca quan lanh su nude ngoai va ca quan dai dien cua to chuc quoc te tai Viet Nam va thanh vien cua gia dinh ho (vg hoac chong va con dudi 18 tudi), khong phan biet loai ho chieu, khdng phai la cong dan Viet Nam va khong thuang tru tai Viet Nam khong phai: nop phi tren ca sd co di co lai. 3. Truong hgp mien phi theo dieu ude quoc te ma Viet Nam ky ket hoac tham gia hoac theo nguyen tac co di cd lai. 4. Ngudi nude ngoai vao Viet Nam dd thuc hien cong viec cuu trg hoac giup do nhan dao cho cac to chuc, ca nhan Viet Nam. Nhung trudng hgp dugc mien phi neu tren, to chuc thu phi phai dong dau “Miln thu le phi” (GRATIS) vao giay td da cap. Dieu 6. Ke khai, nop phi, le phi; hoan tra phi, le phi 1. Cham nhat la ngay thu nam hang tuan, to chuc thu phi phai gui sd tien phi da thu cua tuan trude vao tai khoan phi chd ndp ngan sach md tai Kho bac nha nude. -- 3 of 8 -- 4 2. To chuc thu phi, le phi thuc hien ke khai, nop so tien phi, le phi thu dugrc theo thing, quyet toan nam theo huong din tai khoan 3 Dieu 19, khoan 2 Dieu 26 Thong tu so 156/2013/TT-BTC ngay 06 thing 11 nam 2013 cua Bo tmong Bo Tai chinh huong.dan thi hanh mot so dieu cua Luat quin ly.thue; Luat sua doi, bo sung mot so dieu cua Luat Quin ly thue vi Nghi dinh so 83/2013/NB-CP ngay 22 thing 7 nam 2013 cua Chinh phu. 3. Truong hop ngudi' nop le phi da nop le phi nhimg khong du dieu kien duoc cap ho chieu va cic giay to lien quan thi to chuc thu le phi hoan tra so tien les phi da thu khi thong bio ket qui cho ngudi nop. Cic trudng hop khic da nop phi, le phi nhung khong du dieu kien cap cic giay to lien quan hoac tu ch6i nhan ket qui> f * f > xu ly ho so, to chuc thu phi, le phi khong phii hoin tri so tien phi, \e phi da thu. Biiu 7. Quan ly phi, le pht 1. Doi voi‘ to chuc thu phi la Cue Quan ly xudt nhdp cafih (Bo Cong an); Cong an, Bo chi huy Bo doi Bien phdng ede tinh, thdnh pho true thuoc tmng teang: a) T6‘ chuc thu phi diepe trich lai 20% so tien phi thu dupe de trang trdi chi phi cho ede noi dung chi theo guy dinh tai Dieu 5 Nghi dinh so 120/2016/ND-CP ngay 23: thdng 8 nam 2016 cua Chinh phu quy dinh chi tiet vd hu&ng dan thi hanh mot so dieu cua Luat Phi vd le phi: Trong do, ede khoan chi khde lien quan den thuc hien cong viec, dich vu vd thu phi bao gom cd ede khoan chi ho tra de thuc hien ede noi dung sau: - Chi mua ve may bay, an a, thue phien dich, canh giic ngudi nude ngodi bi luu giu; chi khdm chua benh khi ngudi nude ngodi' bi dm; dp gidi ngudi nude ngodi cu tru trdiphep, vi pham phdp luat ve nude: Chi sic dung tiin phi (rich lai de ho tra ede noi dung chi nay khi ca quan dai dien cua nude cd cong dan vi'pham khong chiu kinh phi; - Chi tap hudn, ddo too bdi dudng ndng cao trinh do, kien thuc cho can bo, • Men si lam cong tdc quan ly xudt nhdp canh; - Chi ung dung khoa hoc cong nghi tien tiin hien daiphuc vu'cong. tdc quan ly xudt nhdp canh; - Chiphuc vu dam phdn, hap tdc doi vdi doi tdc nude ngodi phue vu cong tdc cap thi thicc vd ede giay td liin quan din xudt nhdp canh ViifNam cho ngudi nude ngodi; - Bo sung thu nhdp, ndng cao dai song cho can bo, eftiin sy 1dm cong tdc quan ly xudf nhdp canh theo quy dinh cua phdp luat (niu cd). 3 Dieu nay, dugrc sua doi, bo sung theo quy dinh tai khoan 1, BiSu 1 Thong tu so 41/2020/TT-BTC, co hieu luc thi hanh ke tu ngay 01 thing. 8 nam 2020. -- 4 of 8 -- 5 b) Nop 80% so tien phi thu duac veto ngdn sack nhd nude theo chucmg, tiiu muc cua Muc luc ngdn sack nhd nude hien hdnh. 2. D6i vdi to chuc thu phi Id Cue Ldnh su, Sd Ngoai vu Thanh phd H6 Chi Minh: a) To chuc thu phi nop todn bo so tien phi thu duaC vdo ngdn sdeh nhd nude tru trudng hap quy dinh tai Diem b Khodn nay. Nguon chi phi trang trdi cho thuc hien cong vice, dich vu vd thu phi do ngdn sdeh nhd nude bo tri trong du todn cua to chuc thu theo che do, dinh muc chi ngdn sdeh nhd nude. b) Trudng hap to chuc thu phi Id ca quan nhd nude duac khodn chi phi hoqt dong tie nguon thu phi theo quy dinh tai Khodn 1 Dieu 4 Nghi dinh sd 120/2016/ND-CP ngdy 23 thdng 8 ndm 2016 cua Chinh phu thi duac trich lai 20% so tien phi thu duac de trang trdi chi phi cho ede noi dung chi theo quy dinh tai Dieu 5 Nghi dinh so 120/2016/ND-CP ngdy 23 thdng 8 ndm 2016 cua Chinh phu vd Dieu 4 Thdng tu so 07/2020/TT-BTC ngdy 03 thdng 02 ndm 2020 cua Bo trudng Bo Tdi chinh quy dinh che do quan ly tai chinh, tai sdn ddi vdi ca quan Viet Nam a nude ngoai. Nop 80% tien phi thu duac vdo ngdn sdeh nhd ntedc theo chieang, tiiu muc cua Muc luc ngdn sdeh nhd nude hien hdnh. 9 r f y 3. To chuc thu le phi nop 100% so tien le phi thu duac vdo ngdn sdeh nhd nude theo chuang, tieu muc cua Muc luc ngdn sdeh nhd'nudc hien hdnh. Nguon chi phi trang trdi cho viec thuc hien cong vice vd thu le phi do ngdn sdeh nhd nude bo tri trong du todn cua to chuc thu theo che do, dinh muC chi ngdn sdeh nhd nude. Dieu 8. To chirc thuc hien4 ' • • 1. Thong tu nay co hieu luc thi hanh ke tu ngay 01 thang 01 nam 2017 va thay the Thong tu so 157/2015/TT-BTC ngay 08 thang 10 nam 2015 cua Bo truong Bo Tai chinh quy dinh ch4 do thu, nop, quan ly va su dung le phi cap ho chi4u, thi thuc, gidy ta ve nhap canh, xuat canh, qua canh, cu tru tai Viet Nam. 2. 5 Cdc noi dung khde lien quan den viec thu, nop, quan ly, su dung, chung tu thu, cong khai che do thu phi, le phi khong de cap tai Thdng tu nay duac thuc 4 Dieu 2 Thong tu so 41/2020/TT-BTC quy dinh nhu sau: “Dieu 2. Dieu khodn thi hdnh 1. Thdng tu nay. co hieu luc thi hdnh hi tie ngdy 01 thdng 8 ndm 2020. 2. Trong qua trinh thuc hien, neu cdc van ban lien quan de cap tai Thong tu nay duac siea ddi, bo sung hoac thay the thi thuc hien theo van ban mai duac siea ddi, bo sung hoqc thay the. 3. Trong qua trinh thuc hien, neu co vuang mac de nghi cdc to chuc, cd nhdn phdn dnh kip thai vi Bo Tdi chinh de nghien cieu, huang dan bo sung./. ” -- 5 of 8 -- 6 hien theo quy dfnh tqi Ludt PM va le pM, Nghi dinh so 120/2016/ND-CP ngdy 23 thdngSnam 2016 cuaCMnhphu; Thongtuso 156/2013/TT-BTCngay 06 thdng 11 ndm 2013 cua Bo truang Bo Tdi'chinh hu&ng ddn thi hdnh mot so dieu cua Ludt . Qudn ly thue; Ludt Sica doi, bo sung mot so dieu cua Ludt Qudn ly thue vd Nghi dinh so 83/2013/ND-CP ngdy 22 thdng 7 ndm 2013 cua Chink phu.; Thong tu so 303/201 6/TT-BTC ngdy 15 thdng 11 ndm 2016 cua Bo tricang Bo Tdi chinh hu&ng ddn viec in, phdt hdnh, qudn ly vd sic dung cdc loqi chicng tu thu tien phi, le phi thuoc ngdn sack nhd nude. 3. Trong qua trinh thue hien, neii co vuong mac de nghi cac to chuc, ca nhan phan anh kip thai ve Bo Tai chinh de nghien cuu, huong dan bo sung.A/f^^ BQ TAI CHINH S6:46/VBHN-BTC XAC THlTC VAN BAN HpP NHAT HaNgi, ngdy^thdng 11 ndm 2020 KT. Bp TRl/PNG JCHtTTRUdNG N&i nhqn: - Van phong Chinh phii (de dang Cong bao); - Cong Thong tin dien tOr Chinh phu; * - Cong thong tin dien tu Bp Tai chinh: - Luu: VT, PC (05b)^ Vu Thi Mai ♦ 5 Khoan nay dupe sira .doi, bo sung theo quy djnh tai khoan 2, Didu 1 Thong tu s6 41/2020/TT-BTC, c6 hipu luc thi hanh ke tir ng&y 01 thang 8 nam 2020. -- 6 of 8 -- 7 BIEU MlTC THU PHI, LE PHI (Ban hanh kem theo Thong tu so 219/2016/TT-BTC ngay 10 thdng 11 ndm 2016 cua Bo trwjng Bo Tdi chink) I. Le phi cap ho chieu, giay thong hanh, giay phep xuat canh, tem AB Mire thu (Dong/ldn cap) Stt Noi dung Le phi cap ho chieu 1 Cap mdi 200.000 a Cap lai do bj hong hoac bj mat b 400.000 Gia ban ho chieu 100.000 c Cap giay xac nhan yeu to nhan sir d 100.000 Le phi cap giay thong hanh______________________ Giay thong hanh bien giai Viet Nam - Lao hoac Vift Nam - Campuchia_____________________________ Giay thong hanh xuat, nhap canh vimg bien gidi cho can bp, cong chuc lam viec tai cac ccr quan nha nude cd tru/ sd dong tai huyen, thi xa, thanh pho thupc tinh cua Viet Nam tiep giap vdi dudng bien gidi Viet Nam - Trung QuocSr t Giay thong hanh xuat, nhap canh vimg bien gidi cap cho cong. dan Viet Nam thudng tru tai cac xa, phvdng, thi tran tiep giap dudng bien gidi Viet Nam- Trung Qu6c Giay thong hanh nhap xuat canh cho cong dan Viet Nam sang cong tac, du lich cac tinh, thanh pho bien gidi Trung Quoc tiep giap Viet Nam 2- 50.000 a b 50.000 5.000 c d 50.000 Le phi cap giay phep xuat canh 3 X * X Cap giay phep xuat canh 200.000 a Cap cong ham xin thi thuc b 10.000 Cap the ABTC cua thuemg nhan APEC c - Cap lan dau 1.200.000 - Cap lai 1.000.000 4 Le phi cap tem AB 50.000 ^ Truong hpp can bo sung, sua doi npi dung cua hp chieu, giay thong hanh 25% muc phi tuong ung cimg loai g Tre em di cung than nhan cd hp chieu hoac cac giay to cd gia trj thay ho chieu _________________ 25% muc phi tuong ung ______ cung loai______ Ghi chu: - Th6 ABTC la th£ di lai iru tien cua doanh nhan APEC (APEC Business Travel Card) - Tem AB la mot loai giay mien thi thuc cho ngudi mang hp chieu pho thong di cong t&c nude ngoai. -- 7 of 8 -- 8 f • r r r II. Mvc thu phi cap thi thirc va cac giay to1 co lien quan den xuat nhap canh Viet Nam cho ngiroi ntro’c ngoai Stt Noi dung Mire thu Cap thi thirc co gia trj mot lan 25 USD/chiec 1 Cap thi thirc co gia tri nhieu lan: 2 Loai co gia tri den 03 thang 50 USD/chi6c a Loai co gia tri tren 03 thang den 06 thang 95 USD/chiec b r Loai co gia tn tren 06 thang den 01 nam 135 USD/chiec c Loai co gia tri tren 01 nam den 02 nam 145 USD/chiec d Loai co gia tri tren 02 nam den 05 nam 155 USD/chiec e Thi thuc cap cho nguai dirai 14 tuoi (khohg phan biet thai han)________ Chuyen ngang gia tri thi thirc, the tam tru, thai han tarn tru con gia tri tir ho chieu cu sang ho chieu mai 25 USD/chiec g 5 USD/chiec 3 ft Ap> Cap giay mien thi thirc 10 USD/chiec 4 Cap the tam tru: 5 Co thai han tir 01 nam den 02 nam 145 USD/the a Co thai han tu 02 nam den 05 nam b 155 USD/the Doi vai ngirai nuac ngoai dirge Ca quan dai dien ngoai giao Viet Nam a nuac ngoai cip thi thuc nhidu \kn ky hieu LD, DT thai han tren 01 nam 5 USD/the c 10 USD/lin 6 Gia han tam tru Cap mod, cap lai the thuong tru 7 100 USD/the Cap giay phep vao khu vuc cam, vao khu vuc bien gidi; giay phep cho cong dan Lao su dung giay thong hanh bien gidi vao cac tinh noi dia cua Viet Nam 8 10 USD/ngudi Cap thi thuc cho khach qua canh dudng hang khong va dudng bien vao tham quan, du lich (theo quy dinh tai Dieu 25 va Bieu 26 Luat so 47/2014/QH13)________ Cap thi thuc tai cua khau co gia tri khong qua 15 ngay trong trudng hap nguai nude ngoai nhap canh Viet Nam theo dien dan phuangmien thi thuc, sau do xuat canh sang nude thu ba roi nhap canh trd lai Viet Nami * f each thdi diem xuat canh Viet Nam chua den 30 ngay r r -y-.... i ■ i ■ ■m ~~■ 1111 Cap giay phep xuat nhap canh cho ngudi nude ngoai thudng tru tai Viet Nam khong co ho chieu 9 5 USD/ngudi 10 5 USD/ngudi 200.000 Bong/lan cap 11 Cap giay phep cho ngudi da nhap canh vao khu kinh te cua khau bang giay thong hanh bien gidi di tham quan cac dia diem khac trong tinh 12 10 USD/ngudi Ghi chu: Doi vdi trudng hap bj mat, hu hong cac giay to neu tren phai cap lai ap dung muc thu nhu cip mdi./. -- 8 of 8 --