On April 7, 2021, the Ministry of Finance issued Circular 25/2021/TT-BTC regulating the rates, collection, payment, management and use of fees and charges in the fields of exit and entry, transit and residence in Vietnam (“Circular 25“). Circular 25 replaces Circular No. 219/2016/TT-BTC and Circular No. 41/2020/TT-BTC.

Accordingly, Article 5 of Circular 25 adds exemptions for fees and charges in the fields of exit, entry, transit and residence in Vietnam, specifically:

• Invited guests (including spouse, children) of the Party, State, Government, National Assembly or leaders of the Party, State, Government or National Assembly as individuals.
• Officers and employees of diplomatic missions, foreign consulates and representative offices of international organizations in Vietnam and members of their families (spouses and children under 18 years of age ), regardless of passport type, who is not a Vietnamese citizen and not permanently residing in Vietnam is not required to pay fees on the basis of reciprocity.
• Free case under international treaties that Vietnam has signed or acceded to or on the principle of reciprocity.
• Foreigners entering Vietnam to provide relief work or humanitarian assistance to Vietnamese organizations and individuals.
• Free in case of issuing visas, temporary residence for foreigners in Vietnam who violate the law, are handled but have no financial ability and the representative agency of the country where the citizen does not bear the funding or not have a representative office of the country whose citizens violate the law in Vietnam. The determination of a foreigner in Vietnam who violates the law to be handled free of charge in this case shall be considered and decided by the toll collector in each specific case and shall take responsibility according to the provisions of law.

Note: In the cases that are exempt from fees and charges mentioned above, the collecting organization must stamp “Free of fees“, “Free of charge” (GRATIS) on the issued documents.

Special case: Exemption of passport issuance fee for overseas Vietnamese who have a written expulsion decision of a competent agency of the host country but do not have a passport; Overseas Vietnamese must return to their home countries according to international treaties or international agreements on the return of citizenship but do not have passports and other cases for humanitarian reasons.

Circular 25 takes effect from May 22, 2021.

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