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| THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
| No. 37/2006/TT-BTC | Hanoi, May 09, 2006 |
Pursuant to the Government’s Decree No. 60/2003/ND-CP of June 6, 2003, detailing and guiding the implementation of the State Budget Law;
Pursuant to the Government’s Decree No. 81/2003/ND-CP of July 17, 2003, detailing and guiding the implementation of the Labor Code regarding Vietnamese laborers working overseas;
Pursuant to the Government’s Decree No. 24/2006/ND-CP of March 6, 2006, amending and supplementing a number of points in the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of the Ordinance on Charges and Fees.
The Finance Ministry hereby guides the regime of collection, remittance, management and use of the fee for verification of papers and documents on Vietnamese laborers (hereinafter referred to as paper verification charge) applicable to boards for management of Vietnamese laborers working overseas as follows:
I. PAPER VERIFICATION CHARGE PAYERS
Foreign companies, organizations and individuals that request boards for management of Vietnamese laborers working overseas (under the Ministry of Labor, War Invalids and Social Affairs) to verify papers and documents on Vietnamese laborers working overseas shall pay the paper verification charge prescribed in this Circular.
II. PAPER VERIFICATION CHARGE RATES
1. Paper verification charge rates applied by boards for management of Vietnamese laborers working overseas are specified in Appendix 1 to this Circular.
2. Paper verification charge shall be collected in US dollar (USD) or in currencies of host countries on the basis of conversion from USD at exchange rates between these currencies and USD applied by banks where Vietnamese labor management boards open their accounts at the time of charge collection.
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1. Paper verification charge-collecting agencies being boards for management of Vietnamese laborers working overseas have the following responsibilities:
- To organize the collection and remittance of paper verification charge in strict compliance with the provisions of this Circular. To publicly post up paper verification charge rates at places of charge collection. Paper verification charge receipts are printed and distributed by the Ministry of Labor, War Invalids and Social Affairs (according to the form set in Appendix 5 to this Circular) after reaching agreement with the Finance Ministry (the General Department of Taxation).
- To open accounting books to monitor and reflect the collection, remittance into the state budget, management and use of paper verification charge amounts according to the prescribed regime.
2. Procedures for charge collection and remittance into the state budget
The Ministry of Labor, War Invalids and Social Affairs is entitled to retain 30% of total collected amount of paper verification charge before remitting the remainder into the state budget to cover expenses specified in Section 3 below. By the 25th of each month at the latest, the remainder (70%) shall be remitted by collecting agencies into the state budget custody fund according to current regulations on management of the state budget custody funds at overseas Vietnamese representations.
3. The Ministry of Labor, War Invalids and Social Affairs is entitled to use 30% of collected paper verification charge amount (constituting its non-business revenue source and not accounted into the state budget) to cover the following expenses:
a/ Payment of subsistence allowances, overtime allowance (including remuneration for prompt service), medical insurance, contractual remuneration (excluding salaries of cadres and civil servants salaried by the state budget according to regulations) to individuals directly performing the job, providing the service and collecting the charge;
b/ Expenses in direct service of the job performance, service provision and charge collection, including: expenses for stationery, office supplies, information and communication, electricity and water charges, working mission allowance (travel, accommodations, per diem, etc.) according to the current financial management mechanism applicable to overseas Vietnamese representations;
c/ Expenses for regular repair and overhaul of assets, machines and equipment directly used in the job performance, service provision and charge collection; depreciation of fixed assets used in the job performance, service provision and charge collection;
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e/ Expenses for payment of rewards and welfare benefits on the principle that in a year each laborer may enjoy rewards or welfare benefits not exceeding 3 (three) months’ paid salary or subsistence allowance if that year’s collected charge amount is higher than that of the preceding year, or equal to 2 months’ paid salary or subsistence allowance if that year’s collected charge amount is equal to or lower than that of the preceding year, after all expenses specified in Items a, b, c and d of this Point are ensured.
The Ministry of Labor, War Invalids and Social Affairs shall manage and use the retained charge amount for proper purposes and with lawful vouchers. When some expenses (electricity and water charges, etc.) are also paid for other activities besides charge collection activities, those expenses must be proportionately distributed to the job performance, service provision and charge collection. Annually, revenue-expenditure finalization must be made according to actually collected charge amount and paid expenses. After the finalization is made according to regulations, any paper verification charge amount not yet spent in the year may be carried forward to the subsequent year for further spending according to regulations.
IV. PAPER VERIFICATION CHARGE REVENUE-EXPENDITURE FINALIZATION
1. Boards for management of Vietnamese laborers working overseas shall open accounting books for recording and accounting collected paper verification charge amounts and paid expenses for the charge collection according to current regulations on the administrative and non-business accounting regime.
2. The Ministry of Labor, War Invalids and Social Affairs shall inspect and certify the paper verification charge revenue-expenditure finalizations of boards for management of Vietnamese laborers working overseas (Appendix 2) and sum up them into an annual finalization report to be sent to the Finance Ministry for evaluation (Appendix 3 and Appendix 4) and issuance of a notice on approval of that finalization together with the Ministry of Labor, War Invalids and Social Affairs’ finalization of operation funds of boards for management of Vietnamese laborers working overseas defined in the Finance Ministry’s Circular No. 10/2004/TT-BTC of February 19, 2004.
3. The Ministry of Labor, War Invalids and Social Affairs shall coordinate with the Finance Ministry in organizing periodical inspections of boards for management of Vietnamese laborers working overseas in order to ensure that their revenues and expenditures are compliant with regulations.
V. ORGANIZATION OF IMPLEMENTATION
1. This Circular takes effect 15 days after its publication in “CONG BAO,” and cancels the Finance Ministry’s Official Letter No. 7585-TC/TCDN of July 23, 2003.
2. The Ministry of Labor, War Invalids and Social Affairs shall guide boards for management of Vietnamese laborers working overseas in collecting, remitting and using the paper verification charge according to the provisions of this Circular.
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FOR THE FINANCE MINISTER
VICE MINISTER
Vu Van Ninh
TABLE OF PAPER VERIFICATION CHARGE RATES
(Promulgated together with the Finance Ministry’s Circular No. 37/2006/TT-BTC of May 9, 2006)
Ordinal number
LIST
Charge rate
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1
2
3
1
Charge for examination of dossiers of laborers working in Taiwan
31 USD/dossier
2
Charge for examination of dossiers of laborers working in Malaysia
26 USD/dossier
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(Promulgated together with the Finance Ministry’s Circular No. 37/2006/TT-BTC of May 9, 2006)
Ministry of Labor, War Invalids
and Social Affairs
No. .............../LDTBXH-KHTC
SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
--------------------------------
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1/ Sum-up figures:
Content
USD
Local currency
Local currency converted into USD
Total
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1
2
3
4
5
1/ Balance at the beginning of the period
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a. The state budget custody fund
b. Amount left to the Ministry of Labor, War Invalids and Social Affairs, covering:
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,- Payments to individuals personally collecting the charge (under contracts);
,- Expenses for stationery, office supplies, electricity, water, working mission allowance, etc;
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,- Expenses for equipment, fixed assets and fixed asset depreciation;
,- Overtime allowances (including remuneration for urgent or prompt service);
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,- Welfare and reward fund.
2/ Revenues in the period
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a. The state budget custody fund (70% of total collected amount of paper verification charge)
b. Amount retained by the Ministry of Labor, War Invalids and Social Affairs (30% of total collected charge amount):
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,- Payments to individuals personally collecting the charge (under contracts);
,- Expenses for stationery, office supplies, electricity, water, working mission allowance, etc;
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,- Expenses for equipment, fixed assets and fixed asset depreciation;
,- Overtime allowances (including remuneration for urgent and promptly service);
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,- Welfare and reward fund.
3/ Total revenues in the period (1+2)
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a. The state budget custody fund (70% of total collected amount of paper verification charge)
b. Amount retained by the Ministry of Labor, War Invalids and Social Affairs (30% of total collected charge amount):
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,- Payments to individuals personally collecting the charge (under contracts);
,- Expenses for stationery, office supplies, electricity, water, working mission allowance, etc;
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,- Expenses for equipment, fixed assets and fixed asset depreciation;
,- Overtime allowances (including remuneration for urgent and prompt service);
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,- Welfare and reward fund.
4/ Total expenditure in the period
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a. The state budget custody fund (under orders of the Finance Ministry)
b. Amount retained by the Ministry of Labor, War Invalids and Social Affairs (30% of total collected charge amount):
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,- Payments to individuals personally collecting the charge (under contracts);
,- Expenses for stationery, office supplies, electricity, water, working mission allowance, etc;
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,- Expenses for equipment, fixed assets and fixed asset depreciation;
,- Overtime allowances (including remuneration for urgent or prompt service);
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,- Welfare and reward fund.
5/ Balance at the end of the period (the end of December 31) (3-4)
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a. The state budget custody fund
b. Amount retained by the Ministry of Labor, War Invalids and Social Affairs (30% of total collected charge amount):
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,- Payments to individuals personally collecting the charge (under contracts);
,- Expenses for stationery, office supplies, electricity, water, working mission allowance, etc;
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,- Expenses for equipment, fixed assets and fixed asset depreciation;
,- Overtime allowances (including remuneration for urgent and prompt service);
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,- Welfare and reward fund.
2/ Comments:
Accounting assessor Head of section P.p. the Minister of Labor, War
Invalids and Social Affairs
(Signature and seal)
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(Promulgated together with the Finance Ministry’s Circular No. 37/2006/TT-BTC of May 9, 2006)
MINISTRY OF LABOR, WAR INVALIDS AND SOCIAL AFFAIRS
Planning and Finance Department
REPORT ON
SUM-UP FIGURES OF COLLECTED PAPER VERTIFICATION CHARGE AMOUNT IN YEAR....
Code number
Overseas labor management boards
Foreign currencies
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Distributed amount
Local currency
Exchange rate
Converted into USD
Amount in USD
Total collected amount (USD)
State budget (70%)
amount left to the Ministry of Labor, War Invalids and Social Affairs (30%)
Total
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Stationery, electricity, water,...
Fixed asset procurement, repair, depreciation
Overtime work allowances
Reward, welfare
1
2
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4
5
6
7
8
9
10
11
12
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Malaysia
Ringit
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2
Taiwan
Taiwanese currency (Yuan)
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Total:
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Hanoi, day.....month......year 200...
Table maker Head of section P.p. the Minister
Director of the Planning and Finance Department
(Signature and seal)
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(Promulgated together with the Finance Ministry’s Circular No. 37/2006/TT-BTC of May 9, 2006)
DETAILED FINALIZATION OF USE OF 30% OF COLLECTED PAPER VERIFICATION CHARGE AMOUNT LEFT TO THE MINISTRY OF LABOR, WAR INVALIDS AND SOCIAL AFFAIRS
Year....................................
(Converted into USD)
Unit of calculation: USD
CONTENT
Amount
I/ TOTAL COLLECTED CHARGE AMOUNT LEFT (1+2):
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,- Fund for payments to individuals personally collecting the charge (under contracts);
,- Fund for stationery, office supplies, electricity, water, working mission allowances, etc.;
,- Fund for equipment, fixed assets and fixed asset depreciation;
,- Fund for overtime allowances (including remuneration for urgent or prompt service);
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2- Amount of 30% left to the branch for distribution
,- Fund for payments to individuals personally collecting the charge (under contracts);
,- Fund for stationery, office supplies, electricity, water, working mission allowances, etc.;
,- Fund for equipment, fixed assets and fixed asset depreciation;
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,- Welfare and reward fund.
II/ TOTAL AMOUNT OF ACTUAL EXPENSES:
,- Fund for payments to individuals personally collecting the charge (under contracts);
,- Fund for stationery, office supplies, electricity, water, working mission allowances, etc.;
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,- Fund for overtime allowances, (including remuneration for urgent or prompt service);
,- Welfare and reward fund.
III/ BALANCE TO BE CARRIED FORWARD TO THE SUBSEQUENT YEAR
,- Fund for payments to individuals personally collecting the charge (under contracts);
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,- Fund for equipment, fixed assets and fixed asset depreciation;
,- Fund for overtime allowances, (including remuneration for urgent or prompt service);
,- Welfare and reward fund.
Note: Appendix 4 is for reporting to the Finance Ministry
Day......month........year...........
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Director of the Planning and Finance Department
(Signature and seal)
(Promulgated together with the Finance Ministry’s Circular No. 37/2006/TT-BTC of May 9, 2006)
MINISTRY OF LABOR, WAR INVALIDS AND SOCIAL AFFAIRS
Labor Management Board
In.....................................
(Affixed with the representation’s seal bearing the national emblem)
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Independence – Freedom – Happiness
---------------------------------
RECEIPT OF PAPER VERIFICATION CHARGE
(Original 1: Filed at the collecting unit)
Sign:..............
Number:.............
Name of charge payer:
....................................................................................................................................
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Reason for charge payment:........................................................................................
Payable amount (in figures):.......................................................................................
(in words)....................................................................................................................
....................................................................................................................................
Mode of payment:........................................................................................................
.....................................................................................................................................
Charge collector
(Signature and full name)
(City, province), date......month.......year 200.......
Receipt maker
(Signature and full name)
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THE MINISTRY OF LABOR, WAR
INVALIDS AND SOCIAL AFFAIRS
Labor Management Board
In.....................................
(Affixed with the representation’s seal
bearing the national emblem)
SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
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RECEIPT OF PAPER VERIFICATION CHARGE
(Original 2: Handed to the payer)
Sign:.................
Number:.................
Name of charge payer:
.........................................................................................................................
Address:...........................................................................................................
Reason for charge payment:............................................................................
Payable amount (in figures):...........................................................................
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.........................................................................................................................
Mode of payment:............................................................................................
.........................................................................................................................
Charge collector
(Signature and full name)
(City, province), date......month.......year 200.......
Receipt maker
(Signature and full name)
MINISTRY OF LABOR, WAR
INVALIDS AND SOCIAL AFFAIRS
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...
In.....................................
(Affixed with the representation’s seal
bearing the national emblem)
SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
---------------------------------
RECEIPT OF PAPER VERIFICATION CHARGE
(Original 3: Filed at the Ministry of Labor, War Invalids and Social Affairs)
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Number:....................
Name of charge payer:
....................................................................................................................................
Address:.....................................................................................................................
Reason for charge payment:......................................................................................
Payable amount (in figures):.....................................................................................
(in words).................................................................................................................
.................................................................................................................................
Mode of payment:....................................................................................................
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Charge collector
(Signature and full name)
(City, province), date......month.......year 200......
Receipt maker
(Signature and full name)
- 1Circular No. 31/2015/TT-BTC dated March 12, 2015, stipulating estimation, management, use, and statement of funding provided by the State Budget to support organizations assigned or authorized by the Ministry of Foreign affairs to recruit, introduce, and manage Vietnamese employees working for foreign entities in Vietnam
- 2Decree No. 24/2006/ND-CP of March 06, 2006 amending and supplementing a number of articles of Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of the ordinance on charges and fees
- 3Decree of Government No.81/2003/ND-CP, detailing and guiding the implementation of the Labor Code regarding Vietnamese laborers working overseas
- 4Decree no. 60/2003/ND-CP of June 06, 2003, detailing and guiding the implementation of the state budget law
- 5Decree No. 57/2002/ND-CP of June 3, 2002, of detailing the implementation of the ordinance on charges and fees
Circular No. 37/2006/TT-BTC, promulgated by the Ministry of Finance, guiding the regime of collection, remittance, management and use of the charge for verification of papers and documents on Vietnamese laborers working overseas applicable to overseas labor management boards
- Số hiệu: 37/2006/TT-BTC
- Loại văn bản: Thông tư
- Ngày ban hành: 09/05/2006
- Nơi ban hành: Bộ Tài chính
- Người ký: Vũ Văn Ninh
- Ngày công báo: Đang cập nhật
- Số công báo: Đang cập nhật
- Ngày hiệu lực: Kiểm tra
- Tình trạng hiệu lực: Kiểm tra