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  • ​THE
    MINISTRY OF FINANCE


    THE SOCIALIST REPUBLIC OF VIETNAM

    Independence - Freedom - Happiness

    No. 264/2016/TT-BTCHanoi, November 14, 2016

     

    CIRCULAR

    Prescribing the rates and collection, remittance, management and use of charges and fees in the field of foreign affairs by overseas Vietnamese representative missions


     

    Pursuant to the November 25, 2015 Law on Charges and Fees;

    Pursuant to the June 18, 2009 Law on Overseas Representative Missions of the Socialist Republic of Vietnam;

    Pursuant to the June 16, 2014 Law on foreigners' entry into, exit from, transit through and residence in Vietnam;

    Pursuant to the June 25, 2015 Law on the State Budget; Pursuant to the November 13, 2008 on Vietnamese Nationality;

    Pursuant to the Government's Decree No. 136/2007/ND-CP of August 17, 2007, on entry and exit of Vietnamese citizens and Decree No. 94/2015/ND-CP of October 16, 2015, amending and supplementing a number of articles of Decree No. 136/2007/ND-CP;

    Pursuant to the Government's Decree No. 111/2011/ND-CP of December 5, 2011, on consular certification and legalization;

    Pursuant to the Government's Decree No. 82/2015/ND-CP of September 14, 2015, prescribing visa exemption for overseas Vietnamese and foreigners who are spouses or children of overseas Vietnamese or Vietnamese citizens;

    Pursuant to the Government's Decree No. 120/2016/ND-CP of August 23, 2016, detailing and guiding the implementation of a number of articles of the Law on Charges and Fees;

    Pursuant to the Government's Decree No. 215/2013/ND-CP of December 23, 2013, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

    At the proposal of the Director of the Tax policy Department,

    The Minister of Finance promulgates the Circular prescribing the rates and collection, remittance, management and use of charges and fees in the field of foreign affairs by overseas Vietnamese representative missions.

    Article 1. Scope of regulation

    This Circular prescribes the rates, collection, remittance, management and use of charges and fees in the field of foreign affairs by overseas Vietnamese


    diplomatic missions, consulates and other agencies authorized to perform the consular function (below collectively referred to as overseas Vietnamese representative missions).

    Article 2. Charge or fee payers

    Vietnamese and foreign organizations and individuals that are provided with public services or for which/whom state management jobs are performed in the field of foreign affairs by Vietnamese representative missions shall pay charges and fees under this Circular.

    Article 3. Charge- and fee-collecting organizations

    Overseas Vietnamese representative missions performing state management jobs in the field of foreign affairs for organizations and individuals in accordance with law are charge- and fee-collecting organizations under this Circular.

    Article 4. Charge and fee rates

    The rates of charges and fees specified in the Tariffs of charges and fees in the field of foreign affairs (Appendices 1 and 2) promulgated together with this Circular shall be applied in all overseas Vietnamese representative missions.

    Article 5. Cases eligible for charge or fee exemption or reduction

    1.  Cases eligible for charge or fee exemption:

    a/ Foreign guests (including their accompanying spouses, natural parents, parents-in-law and children) invited by the Party, the National Assembly, the State and the Government; or by leaders of the Party, the National Assembly, the State and the Government of the Socialist Republic of Vietnam in their personal capacity;

    b/ Employees, administrative and technical staff of foreign diplomatic missions and consulates and representative missions of international organizations in Vietnam and their family members (including spouses, natural parents, parents-in-law and minor children) on the principle of reciprocity;

    c/ Foreigners bearing diplomatic passports, official passports, ordinary passports or travel papers used as passport substitutes issued by foreign countries, who are exempted from visa charge under treaties to which Vietnam is a contracting party, Vietnamese law or on the principle of reciprocity;

    d/ Foreigners entering Vietnam to provide humanitarian relief or assistance for Vietnamese organizations or individuals;

    dd/ Foreigners entering Vietnam at the invitation for exchanges between ministries, sectors, provinces and cities on the principle of reciprocity;

    e/ People with meritorious services to the revolution and country;

    g/ Cases as required by external relations or humanitarian activities or Vietnamese citizens in extremely difficult circumstances or facing risks;


    h/ Persons applying for visas but eligible for visa charge exemption under the Vietnamese Government's regulations, treaties to which Vietnam is a contracting party or bilateral agreements.

    2.      Vietnamese permanently residing in China, Laos, Thailand and Cambodia or countries facing war or dangerous epidemics are entitled to charge and fee reduction in the field of foreign affairs as prescribed in the Tariffs of charges and fees in the field of foreign affairs (Appendices 1 and 2) promulgated together with this Circular.

    3.   Charge- and fee-collecting organizations shall append the "mien phi, le phi" (GRATIS) mark to papers issued to those eligible for exemption from charges and fees in the field of foreign affairs as prescribed above.

    Article 6. Declaration and remittance of charges and fees

    1.     The head of an overseas Vietnamese representative mission shall consider and select a reputable bank to open an account for its activities, ensuring security of the state budget custody fund at such representative mission.

    2.  For fees

    The Ministry of Foreign Affairs shall direct overseas Vietnamese representative missions to make cost-accounting for the collected fee amounts in the field of foreign affairs; 100% (one hundred percent) of the collected fee amounts and the actual bank deposit interest amounts shall be remitted into the state budget custody funds at overseas Vietnamese representative missions.

    The funds for fee collection shall be included in state budget estimates of collecting organizations under the state budget spending regimes and norms.

    3.  For charges

    The Ministry of Foreign Affairs shall direct overseas Vietnamese representative missions to make cost-accounting for the collected charge amounts in the field of foreign affairs; 70% (seventy percent) of the collected charge amounts and the actual bank deposit interest amounts shall be remitted into the state budget custody funds at overseas Vietnamese representative missions.

    4.   Charges and fees in the field of foreign affairs shall be set in the US dollar (USD) according to the Tariffs of charges and fees in the field of foreign affairs promulgated together with this Circular. When charges and fees in the field of foreign affairs are collected in the currency of the host country, the conversion between the US dollar (USD) and the currency of the host country shall be based on the selling rate of the US dollar (USD) announced by the bank at which the concerned overseas Vietnamese representative mission opens its account.

    When the exchange rate between the US dollar (USD) and the currency of the host country fluctuates (increases or decreases) by more than 10% (ten


    percent) from the currently applied exchange rate, the head of the overseas Vietnamese representative mission may reset the rates of consular charges and fees collected in the currency of the host country according to the new exchange rate and, shall concurrently send a written report thereon to the Ministry of Foreign Affairs before applying the new rates.

    In case there are two (2) or more Vietnamese representative missions permitted to collect charges and fees in the field of foreign affairs in one country or territory, the head of the overseas Vietnamese representative mission with the highest competence shall base himself/herself on the local bank's selling rate to decide on charge and fee rates for unified application by other overseas Vietnamese representative missions.

    5.   In case a Vietnamese or foreign organization or individual has paid a charge or fee in the field of foreign affairs under this Circular but fails to satisfy conditions for grant of consular papers or renounces the settlement result, the charge- or fee-collecting organization shall not refund the   collected charge or fee amount.

    Article 7. Management and use of charges and fees

    1. The Ministry of Foreign Affairs may retain 30% (thirty percent) of the collected charge amounts in the foreign affairs to cover the expenses prescribed in Article 5 of the Government's Decree No. 120/2016/ND-CP of August 23, 2016, detailing and guiding the implementation of a number of articles of the Law on Charges and Fees and relevant laws.
    2. The Ministry of Foreign Affairs shall promulgate the Regulation on management and use of 30% (thirty percent) of retained charge amounts in the field of foreign affairs. The retained charge amounts which are not spent up in a year may be carried forward to the subsequent year for spending in accordance with law.

    Article 8. Settlement of charge and fee revenues and expenditures in the field of foreign affairs

    1.    Overseas Vietnamese representative missions shall open accounting books for recording and accounting charge revenues and expenditures and fee revenues and remittances in the field of foreign affairs according to current regulations on administrative and non-business accounting. Heads of overseas Vietnamese representative missions shall take responsibility for the management and accounting of their charge and fee revenues and expenditures in the field of foreign affairs; and send to the Ministry of Foreign Affairs monthly reports on the collection of charges and fees in the field of foreign affairs (made according to the form provided in Appendices 4 and 5 (not translated) to this Circular.

    2.   The Ministry of Foreign Affairs shall inspect and settle charge and fee revenues and expenditures in the field of foreign affairs of overseas Vietnamese representative missions under current regulations.


    3.   The Ministry of Foreign Affairs shall coordinate with the Ministry of Finance in organizing periodical or irregular inspections of the collection, remittance and management of charges and fees in the field of foreign affairs at overseas Vietnamese representative missions in accordance with this Circular.

    Article 9. Organization of implementation

    1.    This Circular takes effect on January 1, 2017; replaces the Finance Minister's Circular No. 236/2009/TT-BTC of December 15, 2009, guiding the collection, remittance, management and use of consular charges and fees by overseas Vietnamese diplomatic missions and consulates and Circular No. 156/2015/TT-BTC of October 8, 2015, amending and supplementing the Finance Minister's Circular No. 236/2009/TT-BTC of December 15, 2009, guiding the collection, remittance, management and use of consular charges and fees by overseas Vietnamese diplomatic missions and consulates.

    2.   Organizations collecting charges and fees in the field of foreign affairs shall:

    a/ Publicly post up at the collection places charge and fee names, rates, collection method, payers, exemption and reduction, and documents on collection of charges and fees in the field of foreign affairs in Vietnamese and English or in the official languages of the host countries;

    b/ When collecting charges and fees, issue receipts to payers of charges and fees in the field of foreign affairs. Charge and fee receipts shall be printed and issued at overseas Vietnamese representative missions according to the form provided in Appendix 3 (not translated) to this Circular.

    3.   Other contents relating to the collection, remittance, management and use of charges and fees that are not guided in this Circular must comply with the Law on Charges and Fees; the Government's Decree No. 120/2016/ND-CP of August 23, 2016, detailing and guiding the implementation of a number of articles of the Law on Charges and Fees; the Finance Minister's Circular No. 156/2013/TT-BTC of November 6, 2013, guiding the implementation of a number of articles of the Law on Tax Administration, Law Amending and Supplementing a Number of Articles of the Law on Tax Administration and the Government's Decree No. 83/2013/ND-CP of July 22, 2013, and the Finance Minister's Circular prescribing the printing, issuance, management and use of receipts of charges and fees, and other amending, supplementing or replacing documents (if any).

    4.     Any problems arising in the course of implementation should be promptly reported to the Ministry of Finance for consideration and settlement.-

    For the Finance Minister

    Deputy Minister VU THI MAI


    APPENDIX 1

    TARIFF OF FEES IN THE FIELD OF FOREIGN AFFAIRS

    (Promulgated together with the Minister of Finance's Circular No.

    264/2016/TT-BTC of November 14, 2016)

     

    No.

     

    List of fees

     

    Unit of calculation

    Rates (USD)
    AIssuance of passports  
    IPassports  
    1Issuance of new onePassport70
    2Extension of diplomatic passport or official passportPassport30
    3Supplementation or modificationPassport15
    4Sticking of children's photosPassport15
    5Re-issuance in replacement of damaged or lost onePassport150
    IILaissez-passers  
    1Issuance of new oneLaissez- passer20
    2Re-issuance in replacement of damaged or lost oneLaissez- passer40
    IIIIssuance of AB stamp (for ordinary passport holders on official duty)Stamp15
    BNationality-related fees  
    1NaturalizationPerson250
    2Restoration of nationalityPerson200
    3Renunciation of nationalityPerson200
    CRegistration of child adoption  
     To comply with Point dd, Clause 1, Article 6 of the Government's Decree No. 114/2016/ND-CP of July 8, 2016, prescribing fees for registration of child adoption and grant of operation license for foreign adoption organizationsCase150


    DOther regulations  
     Vietnamese permanently residing in China, Laos, Thailand and Cambodia or countries facing war or dangerous epidemics shall pay fees equal to 20% of the corresponding rates set for each job specified in this Tariff  

     

    APPENDIX 2

    TARIFF OF CHARGES IN THE FIELD OF FOREIGN AFFAIRS

    (Promulgated together with the Minister of Finance's Circular No.

    264/2016/TT-BTC of November 14, 2016)

     

    No.

     

    List of charges

    Unit of calculatio nRates (USD)
    AVisas of all kinds  
    1Those for single entry and exitVisa25
    2Those for multiple entry and exit:  
    a/Valid for 3 monthsVisa50
    b/Valid from more than 3 months up to 6 monthsVisa95
    c/Valid from more than 6 months up to 1 yearVisa135
    d/Valid from more than 1 year up to 2 yearsVisa145
    e/Valid from more than 2 years up to 5 yearsVisa155
    g/Visa granted to under-14 children (regardless of validity period)Visa25
    3Transfer of valid visa from old passport to new oneVisa5
    BCertification and registration of citizens
    1Issuance of visa exemption certificateCertificate10
    2Issuance of citizen registration certificateCertificate5
    3Birth registration  
    a/Birth registrationCertificate5


    b/Birth re-registrationCertificate15
    4Marriage  
    a/Marriage registrationCertificate70
    b/Marriage re-registrationCertificate120
    5Death registration  
    a/Death registrationCertificate5
    b/Death re-registrationCertificate15
    6Recognition of parents or children  
     Registration of recognition of parents or childrenCertificate200

     

     

    7

    Registration of changes in, correction of, or addition to events which have been registered at a Vietnamese representative mission or competent foreign agency and recorded in register of the Vietnamese representative mission

     

     

    Certificate

     

     

    30

     

    8

    Registration,      termination      or                         change             of guardianship among overseas Vietnamese

     

    Certificate

     

    30

    9Other registration and certification  
    a/Issuance of extract copyCopy5

     

    b/

    Issuance of certificate of the marital status of Vietnamese citizen during the period of overseas residence

     

    Certificate

     

    10

     

     

     

     

    c/

    Issuance of certificate of recording changes according to judgment or decision of competent Vietnamese agency, including: change in nationality, identification of parents or children, sex re-assignment, child adoption, divorce, cancellation of illegal marriage, recognition of marriage; recognition of guardianship, declaration or cancellation of declaration of missing, death, loss or restriction on civil legal capacity

     

     

     

     

    Certificate

     

     

     

     

    10

     

     

    d/

    Recording of birth registration; marriage; divorce, cancellation of marriage; guardianship; recognition of parents and children; and child adoption; declaration of death and other changes

     

     

    Extract

     

     

    20


     which have been settled by competent foreign agencies, and issuance of original extracts thereof  
    e/Certificate of eligibility for marriageCertificate20

     

     

    g/

    Certificate of person holding Vietnamese nationality or originating from Vietnam; certificate of nationality-related issue at the request of citizen

     

     

    Certificate

     

     

    20

     

     

    h/

    Certificate of other specific contents at the request of citizen (certifying a person is alive, is currently residing in the host country or has a child studying at a specific school (A, B, etc.)

     

     

    Certificate

     

     

    20

    CConsular certification and legalization  
    1Legalization of papers/documentsDocument10
    2Consular certification chargeDocument10
    DNotarization and certification  

     

     

     

    1

    Notarization and certification of contract or transaction (except contract on sale, purchase, transformation, transfer, donation, lease or mortgage of real estate, contract on capital contribution in immovable property, agreement on asset division, and document   on acceptance of estate being immovable property)

     

     

     

    Document

     

     

     

    50

     

     

    2

    Certification of true copy; certification of signature in paper or and document in Vietnamese; certification of signature of translator of document translated from a foreign language into Vietnamese or from Vietnamese into a foreign language

     

     

    Document

     

     

    10

     

     

    3

    Notarization of testament, modification, supplementation, replacement or cancellation of testament; notarization of documents on renunciation of inheritance

     

     

    Document

     

     

    20

    4Issuance of copy of notarized documentCopy5

     

    5

    Issuance or certification of paper or document related to ship, aircraft or other means of transport

     

    Document

     

    15


     

    E

    Paper    or    document    verification              (freights excluded)Dossier or document

     

    50

     

    G

    Receipt and forwarding of petitions and evidences of Vietnamese citizens and legal entities  

     

    1

    Archive of testament and preservation of paper, document or valuable object of Vietnamese citizenDocument or object/year

     

    20

     

    2

    Receipt and forwarding of petition and evidence of Vietnamese citizen or legal person to competent domestic agency (freights excluded)

     

    Document or object

     

    10

    HOther regulations  

     

     

    1

    Vietnamese permanently residing in China, Laos, Thailand and Cambodia or countries facing war or dangerous epidemics shall pay charges equal to 20% of the corresponding rates prescribed for each job specified in this Tariff  

     

    2

    Charges for rush work and overtime work when dossiers are valid  

     

    a/

    Within a day (24 hours): equal to 150% of the charge for corresponding job prescribed in this Tariff  

     

    b/

    Within a day and a half (36 hours): equal to 130% of the charge for corresponding job prescribed in this Tariff  

     

     

    c/

    Overtime work, work after dossier-receiving hours or on holidays: equal to 140% of the charge for corresponding job prescribed in this Tariff  

    ​ 


  • THE MINISTRY OF

    FINANCE
    _______

    No. 113/2021/TT- BTC


    THE SOCIALIST REPUBLIC OF VIETNAM

    Independence - Freedom - Happiness
    _________________________

    Hanoi, December 15, 2021

    CIRCULAR

    Amending and supplementing a number of articles of the Circular No. 264/2016/TT-BTC dated November 14, 2016 of the Minister of Finance on prescribing the rates and collection, remittance, management and use of charges and fees in the field of foreign affairs by overseas Vietnamese representative missions

    ____________

    Pursuant to the Law on Fees and Charges dated November 25, 2015;

    Pursuant to the Law on Overseas Representative Missions of the Socialist Republic of Vietnam dated June 18, 2009; Law Amending and Supplementing a Number of Articles of the Law on Overseas Representative Missions of the Socialist Republic of Vietnam dated November 21, 2017;

    Pursuant to the Law on Exit and Entry of Vietnamese Citizens dated November 22, 2019;

    Pursuant to the Law on Tax Administration dated June 13, 2019;

    Pursuant to the Government's Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration;

     

    Fee for new issuance of ordinary passport according to the shortened procedure is USD 35/passport

    The Circular No. 113/2021/TT- BTC amending and supplementing a number of articles of the Circular No. 264/2016/TT-BTC dated November 14, 2016 of the Minister of Finance on prescribing the rates and collection, remittance, management and use of charges and fees in the field of foreign affairs by overseas Vietnamese representative missions is issued on December 15, 2021 by the Ministry of Finance.

    Accordingly, the fee rate for issuance of ordinary passport (except for those issued according to the shortened procedure), diplomatic passports, official passports and fee rate for issuance of ordinary passport according to the shortened procedure is USD 70/passport and USD 35/passport, respectively.

    Besides, to amend the marriage charge as follows: Fee rate for marriage registration and marriage re-registration is USD 70/case and USD 120/case.

    The Circular also annuls regulations on fees for supplementing and modifying passports, issuance of laissez-passers and charges for grant of citizen registration certificates specified in Appendices to the Circular No. 264/2016/TT-BTC dated November 14, 2016.

    This Circular takes effect on February 01, 2022.

     

    No.

     

    List of fees

     

    Unit of calculation

    Rates (USD)
    IPassports  
    1..Issuance of new onePassport 
    a.Ordinary passport (except for those issued according to the shortened procedure), diplomatic passports, official passportsPassport70
    b.Ordinary passport according to the shortened procedurePassport35

     

     

    No.

     

    List of fees

     

    Unit of calculation

    Rates (USD)
    4Marriage  
     Marriage registration Case70
     Marriage re-registration Case 120

     

    ​ 

    ​​​

  • CONSULAR CHARGE AND FEE TARIFF IN VIETNAMESE REPRESENTATIVE MISSIONS

    CONSULAR CHARGE AND FEE TARIFF
    (Applies from 23-November-2015 according to Circular No.156/2015/TT-BTC)

     

    No. List of charges and fees Unit of calculation Rates (USD)
    A Fees for issuance of passports, visas and charges for processing of dossiers of application for visa exemption certificates  
    I Passports:  
    1Issuance of new onePassport70
    2ExtensionPassport30
    3Supplementation, modification or sticking of children's photoPassport15
    4Re-issuance in replacement of damaged or lost onePassport150
    II Travel Document:  
    1Issuance of new oneTravel document30
    2Re-issuance in replacement of damaged or lost oneTravel document40
    III Visas of all kinds:  
    1Those for single entryVisa25
    2Those for multiple entry  
     a/ Valid for 03 monthsVisa50
     b/ Valid for from more than 03 months up to 06 monthsVisa95
     c/ Valid for from more than 06 months up to 01 yearVisa135
     d/ Valid for from more 01 year up to 02 yearsVisa145
     e/ Valid for from more 02 years up to 05 yearsVisa155
    3Transfer of valid visas from old passport to new oneVisa5
    IV Issuance of AB stamps (for ordinary passport holders on official duty) Stamp 15
    B Other fees  
    1Notarization and certification of contracts and transactions (except contracts on sale, purchase, conversion, transfer, donation, hire or mortgage of real estate, contracts on contribution of real estate as capital, documents on division of inheritance, and documents on acceptance of inheritance being real estate)Document50
    2Certification of copies from originals; certification of signatures in papers and documents in Vietnamese; certification of signatures of translators of documents translated from a foreign language into Vietnamese or from Vietnamese into a foreign languageDocument10
    3Notarization of testaments, modification, supplementation, replacement or cancellation of testaments; notarization of documents on renunciation of inheritanceDocument10
    4Issuance of copies of notarized documentsCopy5
    5Legalization of papers and documentsDocument10
    6Judicial mandate. Verification of papers and documents (freights excluded)Dossier/document50
    7Issuance or certification of papers or documents related to ships, airplanes and other means of transportDocument15
    8Issuance of citizenship registration certificatesCertificate5
    9Fees for consular certification  
     a/ For certification of seals and signaturesCopy2
     b/ For certification of seals, signatures and contents of documentsCopy5
    10Consular certification at citizens' requestCopy5
    11Archive of testaments and preservation of papers, documents and valuable objects of Vietnamese citizensDocument or object/year20
    12Receipt and forwarding of petitions and evidences of Vietnamese citizens and legal persons to competent domestic agencies (freights excluded)Document or object10
    C Nationality-related fees  
    1NaturalizationPerson250
    2Restoration of nationalityPerson200
    3Renunciation of nationalityPerson200
    D Fees for civil status registration  
    1Birth registration  
     a/ Birth registrationCertificate5
     b/ Late birth registrationCertificate10
     c/ Birth re-registrationCertificate15
    2Marriage  
     a/ Marriage registrationCertificate70
     b/ Marriage re-registrationCertificate120
    3Death registration  
     a/ Death registrationCertificate5
     b/ Late death registrationCertificate10
     c/ Death re-registrationCertificate15
    4Child adoption  
     a/ Registration of child adoptionCertificate150
     b/ Re-registration of child adoptionCertificate250
    5Recognition of parents or children  
     Registration of recognition of parents or childrenCertificate200
    6Correction of family names, given names, middle names or dates of birthCertificate70
    7Registration of guardianship among overseas Vietnamese or between overseas Vietnamese and foreignersCertificate30
    8Other civil status registration  
     a/ Issuance of copies of civil status papersCopy5
     b/ Issuance and certification of papers for carrying out procedures for marriage registration, child adoption or guardianship at competent foreign agenciesPaper50
     c/ Issuance and certification of other civil status papersPaper5
     d/ Re-issuance of birth certificates from original booksCertificate15
     dd/ Registration of changes in or correction of civil status, re-identification of ethnic groups, re-identification of gender, supplementation or modification of civil status already registered with Vietnamese representative mission or foreign competent agencies and noted in civil status books in Vietnamese representative missionsDocument15
     e/ Issuance of certificates of the marriage status of Vietnamese citizens during the period of residing abroadCertificate10
     f/ Recording of other civil status changes, including identification of parents and children; changes in nationality, divorce; cancellation of illegal marriage; termination of child adoption for civil status-related issues already registered with Vietnamese representative missionsDocument10
     g/ Recording of birth registration; marriage; recognition of parents and children; and child adoption of overseas Vietnamese already registered with competent foreign agencies and issuance of other civil status papers according to Vietnam's formsDocument20
    E Other regulations:  
    1Vietnamese citizens residing in China, Laos, Thailand and Cambodia shall pay consular fees equal to 20% of the corresponding rate prescribed for each job specified in this Tariff  
    2Charges for rush work and overtime work other than the above-specified fees when dossiers are valid, (except Item 3, Section D):  
     a/ Within a day (24 hours): 30%
     b/ Within a day and a half (36 hours): 20%
     c/ Overtime work, work after dossier-receiving hours or on holidays: 30%


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