THE MINISTRY OF FINANCE
Circular No. 146/2016/TT-BTC datedOctober 06, 2016of the Ministry of Finance providing forfees for flights over the Vietnam’s airspace and the collection, transfer and management thereof
Pursuant to the Law on Civil Aviation of Vietnam dated June 29, 2006 and the Law dated November 21, 2014 on amendments to a number of articles of the Law on Civil Aviation of Vietnam;
Pursuant to the Law on fees and charges dated November 25, 2015;
Pursuant to the Government s Decree No. 120/2016/ND-CP dated August 23, 2016 detailing and guiding the implementation of a number of articles of the Law on fees and charges;
Pursuant to the Government s Decree No. 215/2013/ND-CP dated December 23, 2013 defining the functions, tasks, powers and organizational structure of Ministry of Finance;
At the request of the Director of the Corporate Finance Department;
Minister of Finance promulgates this Circular toprovidefor fees for flights over the Vietnam s airspaceand the collection, transfer and management thereof.
Article 1. Scopeof adjustment and subject of application
1.This Circular provides for the fees for flights over the Vietnam’s airspace, the exemption from paying fees, the collection, transfer, management and use thereof.
2.This Circular applies to the entities that own, use or manage the aircrafts flying over the airspace of Vietnam (hereinafter referred to as the aircraft operator), providers of flight operation services to flights over the Vietnam’s airspace, competent state authorities and other relevant entities.
3. Where an international agreement to which the Socialist Republic of Vietnam is a signatory regulates otherwise, such international agreement shall prevail.
Article 2. Interpretation of terms
In this document, these terms are construed as follows:
1.Maximum takeoff weight (MTOW)means the maximum takeoff weight specified in the Operation Specification of an aircraft.
2.Operation distance of a flight over the Vietnam’s airspacerefers to the distance between an aircraft’s point of entry into and point of exit from an airway in the Vietnam s airspace.
3. Operation distance of a flight over the Vietnam’s airspaceand the flight information region managed by Vietnamrefers to the distance betweenan aircraft’spoint of entry into and point of exit fromanairwaymanaged and controlled by Vietnam.
4.Scheduled flightrefers to a commercial flight which is regularly conducted according to the flight schedule announced on the carrier’s airline booking system.
5.Non-scheduled flightrefers to any commercial flight other than scheduled flights as prescribed in Clause 4 of this Article.
6.Public aircraft flightsrefer to the flights of military aircrafts or special-use aircrafts of customs authorities or public security forces and the flights of civil aircrafts for public service purposes only.
7.Special aircraft flightsrefer to the flights prescribed in Clause 1 Article 2 of the Government’s Decree No.03/2009/ND-CPdated January 09, 2009 providing for the assurance of special aircraft flights.
8. Special aircraft flightsof Vietnamrefer to the flights prescribed in Clause2Article 2 of the Government’s Decree No. 03/2009/ND-CP dated January 09, 2009 providing for the assurance of special aircraft flights.
9.Foreign special aircraft flightsrefer to the flights prescribed in Clause3Article 2 of the Government’s Decree No. 03/2009/ND-CP dated January 09, 2009 providing for the assurance of special aircraft flights.
Article 3.Flights subject to paying overflight fees
1.Scheduled flights.
2.Non-scheduledflights.
3.Special aircraft flights in combination with commercial transport (which are considered as scheduled or non-scheduled flights as regulated in Clause 4, Clause 5 Article 2 and Clause 1, Clause 2 of this Article herein).
Article 4.Flights exempted from paying overflight fees
Flights over the airspace of Vietnam not for commercial purposes, consisting of:
1.Special aircraft flights (including special aircraft flights combined with commercial transport).
2.Public aircraftflights.
3.Flights for search and rescue, transport of humanitarian aid, disaster and flood relief and other humanitarian activities.
Article 5.Fees for flights over the Vietnam s airspace
1.Fees charged to scheduled flights
a) Scheduled flights over the Vietnam s airspace
Maximum takeoff weight (MTOW) | Fee (USD/flight) |
Flight distance overthe Vietnam s airspaceunder 500 km | Flight distance over the Vietnam s airspaceof500 kmor above |
Less than 20 tons | 115 | 129 |
From 20 tons to less than 50 tons | 176 | 197 |
From 50 tons to less than 100 tons | 255 | 286 |
From 100 tons to less than 150 tons | 330 | 370 |
From 150 tons to less than 190 tons | 384 | 431 |
From 190 tons to less than 240 tons | 420 | 460 |
From 240 tons to less than 300 tons | 450 | 490 |
Notless than300 tons | 480 | 520 |
b)Scheduledflights over the Vietnam s airspaceand theflight information regionmanaged and controlled by Vietnam
Maximum takeoff weight (MTOW) | Fee(USD/flight) |
Total flight distanceover the Vietnam s airspace and the flight information region managed and controlled by Vietnamunder 500 km | Total flight distance over the Vietnam s airspace and the flight information region managed and controlled by Vietnamof500 kmor above |
Less than 20 tons | 61 | 68 |
From 20 tons to less than 50 tons | 93 | 104 |
From 50 tons to less than 100 tons | 134 | 150 |
From 100 tons to less than 150 tons | 174 | 195 |
From 150 tons to less than 190 tons | 202 | 227 |
From 190 tons to less than 240 tons | 221 | 242 |
From 240 tons to less than 300 tons | 237 | 258 |
Not less than 300 tons | 253 | 274 |
2.Fees charged to non-scheduled flights shall be 120% of corresponding fees as prescribed in Clause 1 of this Article.
Article 6.Collector, management and transferofcollectedfees for flights over the Vietnam s airspaceto state budget
1. Fees for flights over the Vietnam s airspaceare considered asgovernment revenues. Vietnam Air Traffic Management Corporation shall be responsible for collecting overflight fees and transfer the entire collected fees to the central-government state budget and enter them into accounts according to corresponding sub-items and chapters. Expenditure for activities related to the collection of fees for flights over the Vietnam s airspace shall be covered by revenues from services provided by theVietnam Air Traffic Management Corporation.
2.Responsibilities ofVietnam Air Traffic Management Corporation:
Based on the list of airways across the Vietnam’s airspace and the list of airways acrossthe Vietnam’s airspace and the flight information region managedand controlledby Vietnam, which are announced by the Civil Aviation Administration of Vietnam, theVietnam Air Traffic Management Corporationhas the responsibility to:
a) Collectfees for flights over the Vietnam s airspaceaccording to the regulated rates in full and on schedule.
b) Enter collected fees for flights over the Vietnam s airspace into accounts as thegovernment revenuesas regulated on the basis of the number of flights subject to paying fees for flying over the Vietnam’s airspace.
c) Register, declare and pay fees for flights over the Vietnam s airspace to the tax agency in the locality where its head office is located, and make transfer of fees to the central-government budgetin accordance with regulations in the Circular No. 156/2013/TT-BTC dated November 06, 2013 by Minister of Finance providing guidance on a number of articles of the Law on tax management,the Law on amendments to the Law on tax management and the Government s Decree No. 83/2013/ND-CP dated July 22, 2013.
d)Transfer collected fees during a month to the account of central-government budget at the end of every month in conformity with guidance by thetax agency in the locality where its head office is located; the difference between the stated amount and the fees collected at the end of each month shall be transferred to central-government budget as regulated in Point c Clause 2 of this Article.
3. Vietnam Air Traffic Management Corporationmay make deduction of overflight fees receivable in the following cases where it’s unable to collect a receivable in excess of 03 years:
a) An aircraft operator is declared bankrupt;
b) Flights over the Vietnam s airspaceare stopped.
Vietnam Air Traffic Management Corporationshall continue following settled debts for a period of not less than 10 years but not exceeding 15 years as of the settlement of each debt as well as adopting debt recovery methods. Collected amount of debts must be transferred to the central-government budget in accordance with prevailing laws.
Article 7.Making and circulation of estimates offeesbeing collectedfor flights over the Vietnam s airspace
1.Based on the actual collection of overflight fees and the aviation demand forecasting announced by the Civil Aviation Administration of Vietnam,Vietnam Air Traffic Management Corporationshall make and send the estimate of fees being collected for flights over the Vietnam’s airspace to the Civil Aviation Administration of Vietnam for submitting a consolidated estimate toMinistry of Transportby July 15thof every year.Ministry of Transportshall consider and aggregate the estimate of fees for flights over the Vietnam’s airspace with its estimates of state budget revenues and expenditures of the following year and send them to Ministry of Finance by July 20thof every year.
2. Ministry of Transportshall send the estimate of fees for flights over the Vietnam s airspace to the Civil Aviation Administration of Vietnam upon decision on giving estimate by Ministry of Finance. Then, the Civil Aviation Administration of Viet Nam shall send the estimate of fees for flights over the Vietnam s airspace to theVietnam Air Traffic Management Corporationfor implementation.
Article 8.Statementof collected fees for flights over the Vietnam s airspace
1. Vietnam Air Traffic Management Corporationshall make statements of collected fees for flights over the Vietnam’s airspace in accordance with regulations inthe Government s Decree No. 120/2016/ND-CP dated August 23, 2016 detailing and guiding the implementation of a number of articles of the Law on fees and charges.
2.Ending a financial year,the Vietnam Air Traffic Management Corporationshall prepare and submit final statement offees for flights over the Vietnam s airspacecollected during a year tothe Civil Aviation Administration of Vietnam.TheCivil Aviation Administration of Vietnamshall conduct verification and report results thereof toMinistry of Transportand Ministry of Finance as regulated.
Article 9. Effect
1. This Circular takes effectonJanuary 01, 2017and shall be applied as of the fiscal year of 2017; replaces the Circular No.196/2015/TT-BTCdated December 01, 2015 by Minister of Finance providing for fees for flights over the Vietnam s airspace and the collection, transfer and management thereof and the Joint Circular No.03/2015/TTLT-BGTVT-BTCdated February 27, 2015 byMinistry of Transportand Ministry of Finance providing guidance on financial management and plan for provision ofair navigationservices.
2. Other contents related to the collection,transfer, management, use, receipts and announcement of regulations on collection of the fees, which are not provided for in this Circular, shall be performed in conformity with regulations in the Law on fees and charges, the Government s Decree No. 120/2016/ND-CP dated August 23, 2016 detailing and guiding the implementation of a number of articles of the Law on fees and charges, the Circular No. 156/2013/TT-BTC dated November 06, 2013 by Minister of Finance providing guidance on a number of articles of the Law on tax management, the Law on amendments to the Law on tax management and the Government s Decree No. 83/2013/ND-CP dated July 22, 2013, andregulations adopted byMinistryof Financeonthe printing, issuance, management and use of receipts of fees and charges.
3.If any documents referred to in this Circular are amended, supplemented or replaced, the new ones shall prevail.
4.Any problems arising in the course ofthe implementation of this Circularshall be promptly reported by theMinistry of Transportand relevant entitiestoMinistry of Financefor consideration.
For the Minister
The Deputy Minister
Tran Van Hieu
Vietnamese
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