Circular No. 169/2010/TT-BTC dated November 1, 2010 of the Ministry of Finance providing for the rates and collection, remittance, management and use of aviation charges and fees

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Issuing body:	Ministry of Finance	Effective date:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Official number:	169/2010/TT-BTC	Signer:	Do Hoang Anh Tuan
Type:	Circular	Expiry date:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Issuing date:	01/11/2010	Effect status:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Fields:	Tax - Fee - Charge , Transport

SUMMARY

RATES AND COLLECTION, REMITTANCE, MANAGEMENT AND USE OF AVIATION CHARGES AND FEES

Circular No. 169/2010/TT-BTC of November 1, 2010, providing for the rates and collection, remittance, management and use of aviation charges and fees

Charge and fee payers are Vietnamese and foreign organizations and individuals for whom state management agencies in charge of aviation perform jobs liable to charges and fees specified in the tariff mentioned in this Circular.

Aviation charges and fees shall be collected in Vietnam dong. If wishing to pay charges and fees in a foreign currency, payers may pay foreign-currency amounts converted into Vietnam dong at the exchange rate the announced by the State Bank of Vietnam at the time of collection.

This Circular increases level which is deducted to Charge- and fee-collecting agencies, from 60% (sixty percent) to 90% (ninety per cent) of total collected charge and fee amounts to cover expenses for charge and fee collection jobs and services under regulations; After subtracting actually collected charge and fee amounts at the percentage mentioned in Clause 1 of this Article, charge- and fee-collecting agencies shall remit the remaining amount (10 %) into the state budget according to corresponding chapter, category, clause, item and sub-item of the current State Budget Index.

This Circular takes effect on January 1, 2011 and replaces the Finance Minister’s Decision No. 69/2006/QD-BTC of December 7, 2006, providing for the rates and collection, remittance, management and use of aviation charges and fees.

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Effect status: Known

THE MINISTRY OF FINANCE

Circular No. 169/2010/TT-BTC of November 1, 2010, providing for the rates and collection, remittance, management and use of aviation charges and fees

Pursuant to the Law on Vietnam Civil Aviation;

Pursuant to the Government’s Decree No. 76/2007/ND-CP of May 9, 2007, on air transport business and general aviation;

Pursuant to the Government’s Decree No. 70/2007/ND-CP of April 20, 2007, on registration of nationality and rights for civil aircraft;

Pursuant to the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, and Decree No. 24/2006/ND-CP of March 6, 2006, amending and supplementing a number of articles of the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, detailing the Ordinance on Charges and Fees;

Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

After obtaining opinions of the Ministry of Transport in Official Letter No. 6247/BGTVT-TC of September 10, 2010;

The Ministry of Finance provides for the rates and collection, remittance, management and use of aviation charges and fees as follows:

Article 1. To promulgate together with this Circular the aviation charge and fee tariff.

Article 2. Charge and fee payers are Vietnamese and foreign organizations and individuals for whom state management agencies in charge of aviation perform jobs liable to charges and fees specified in the tariff mentioned in Article 1 of this Circular.

Article 3. State management agencies in charge of aviation which perform jobs specified in Article 2 of this Circular shall collect, remit, manage and use charges and fees under this Circular (below referred to as charge- and fee-collecting agencies).

Article 4. Aviation charges and fees shall be collected in Vietnam dong. If wishing to pay charges and fees in a foreign currency, payers may pay foreign-currency amounts converted into Vietnam dong at the exchange rate the announced by the State Bank of Vietnam at the time of collection.

Article 5. Aviation charges and fees constitute a state budget revenue and shall be managed and used as follows:

1. Charge- and fee-collecting agencies may deduct 90% (ninety per cent) of total collected charge and fee amounts to cover expenses for charge and fee collection jobs and services under regulations;

2. After subtracting actually collected charge and fee amounts at the percentage mentioned in Clause 1 of this Article, charge- and fee-collecting agencies shall remit the remaining amount (10 %) into the state budget according to corresponding chapter, category, clause, item and sub-item of the current State Budget Index.

Article 6.

1. This Circular takes effect on January 1, 2011.

2. This Circular replaces the Finance Minister’s Decision No. 69/2006/QD-BTC of December 7, 2006, providing for the rates and collection, remittance, management and use of aviation charges and fees.

3. Other contents related to the collection, remittance, management and use of charges and fees, receipts and publicization of charge and fee collection regulations not mentioned in this Circular comply with the Finance Ministry’s Circular No. 63/2002/TT-BTC of July 24, 2002, guiding the implementation of legal provisions on charges and fees, and Circular No. 45/2006/TT-BTC of May 25, 2006, amending and supplemen-ting Circular No. 63/2002/TT-BTC; Circular No. 60/2007/TT-BTC of June 14, 2007, guiding a num-ber of articles of the Law on Tax Administration and the Government’s Decree No. 85/2007/ND-CP of May 25, 2007, detailing a number of articles of the Law on Tax Administration, and Circular No. 157/2009/TT-BTC of August 6, 2009, amending and supplementing the Finance Ministry’s Circular No. 60/2007/TT-BTC of June 14, 2007.

4. Any problems arising in the course of implementation should be promptly reported to the Finance Ministry for study and additional guidance.

For the Minister of Finance
Deputy Minister
DO HOANG ANH TUAN

AVIATION CHARGE AND FEE TARIFF

(Promulgated together with the Finance Ministry’s Circular No. 169/2010/TT-BTC of November 1, 2010)

No.	List of charges and fees	Unit of calculation	Rate (VND)
I	CHARGES
1	Examination of eligibility for the grant of aviation personnel licenses
1.1	Examination for the grant of licenses to and qualification assessment of flight crew members (pilots, flight trainers, in-flight mechanics, in-flight navigators…):
a	Theoretical examination (professional qualification, foreign language skill assessment, grant of special licenses…)
	- Examination for first-time grant	Per exam	500,000
	- Examination for periodical re-grant of licenses, extension; additional qualification assessment	Per exam	400,000
b	Practice examination	Per exam	1,700,000
1.2	Examination for the grant of licenses to and qualification assessment of flight assurance personnel, aviation security personnel, flight attendants, technicians and other aviation personnel
a	Theoretical examination (professional qualification, foreign language skill assessment, grant of special licenses…)
	- Examination for first-time grant	Per exam	500,000
	- Examination for periodical re-grant of licenses, extension; additional qualification assessment	Per exam	400,000
b	Practical examination	Per exam	250,000
2	Charges for inspection for the grant of certificates of airworthiness of aircraft (based on maximum takeoff weight of each class of aircraft)
2.1	First-time grant, extension	Per ton	275,000
2.2	Special cases (recognition of validity, technical flight…)	Per ton	200,000
2.3	Cases of cession of aircraft operation, aircraft technology	Per inspection	2,000,000
3	Charges for evaluation for the grant of certificates of class of aircraft, certificates of technical eligibility of newly manufactured aviation means and equipment put into use
3.1	Aircraft	Per evaluation
a	Under 20 tons	Per evaluation	30,000,000
b	Between 20 and under 50 tons	Per evaluation	80,000,000
c	Between 50 and under 150 tons	Per evaluation	250,000,000
d	Between 150 and under 250 tons	Per evaluation	410,000,000
e	250 tons or more	Per evaluation	580,000,000
3.2	Equipment in complete sets	Per evaluation	30,000,000
3.3	Single equipment, other supplies	Per evaluation	5,000,000
4	Charges for assessment of aircraft purchase, sale, hire or lease	Per assessment	5,000,000
5	Charge for provision of information from the aircraft register	Per provision	500,000
II	FEES
1	Fee for the grant of aircraft certificates
1.1	Aircraft registration certificates
a	Aircraft of under 5,700 kg	Per grant	1,500,000
b	Aircraft of 5,700 kg or more	Per grant	4,500,000
1.2	Certificate of airworthiness of aircraft	Per grant	500,000
2	Fees for registration of rights to aircraft
2.1	Registration of rights to aircraft	Per registration	1,500,000
2.2	Extension of registration of possession right	Per extension	1,500,000
2.3	Registration of security transactions involving aircraft	Per registration
a	Registration of security transactions with aircraft (determined based on secured transaction value in Vietnam dong):
	- Transaction value of under VND 2.1 billion	Per registration	1,800,000
	- Transaction value of between VND 2.1 and 70 billion	Per registration	5,400,000
	- Transaction value of between VND 70 and 280 billion	Per registration	10,000,000
	- Transaction value of over VND 280 billion	Per registration	18,000,000
	- Unspecified transaction value	Per registration	18,000,000
b	Change of details of registration of security transactions with aircraft	Per registration	550,000
2.4	Registration of notices of handling of security asset being aircraft	Per registration	1,800,000
3	Fees for the grant of licenses and certificate of air transport technology and safety
3.1	Fees for the grant, recognition of certificates of class of aircraft, certificates of technical eligibility of newly manufactured aviation means and equipment put into use
a	Aircraft	Per grant	1,000,000
b	Equipment and other supplies	Per grant	500,000
3.2	Fees for the grant of licenses or certificates to aviation organizations
3.2.1	Operation licenses for establishments to design, manufacture, maintain and test aircraft and equipment to be installed aboard aircraft, standard equipment and supplies and consumable supplies for aircraft repair and maintenance
	- First-time grant	Per grant	20,000,000
	- Extension, additional qualification assessment	Per time	15,000,000
	- Re-grant (lost, torn… valid licenses)	Per time	2,400,000
3.2.2	Certificates of training, assessment, testing and examination establishments
a	- First-time grant	Per grant	20,000,000
b	- Extension, additional qualification assessment	Per time	15,000,000
c	- Re-grant (lost, torn… valid licenses)	Per time	2,400,000
3.2.3	Aircraft operator certificates (AOC)
a	First-time grant		40,000,000
b	Extension
	- Operation of one type of aircraft (based on unit price per aircraft)	Per aircraft	6,000,000
	- For each additional type of aircraft	Per type	18,000,000
c	Addition of aircraft in operation	Per aircraft	15,000,000
d	Additional qualification assessment: Addition of special types of operations (ETOPS, CAT II, CAT III, dangerous cargo, MNPS…), categories of aircraft in operation	Per type	15,000,000
e	Re-grant (lost, torn... valid licenses)		2,400,000
3.2.4	Aviation carriage business licenses
a	First-time grant	Per grant	20,000,000
b	Supplementation	Per time	15,000,000
c	Re-grant ((lost, torn... valid licenses)	Per time	5,000,000
3.2.5	General aviation business licenses
a	First-time grant	Per grant	20,000,000
b	Extension, supplementation	Per time	15,000,000
c	Re-grant (lost, torn... valid licenses)	Per time	5,000,000
3.2.6	General aviation registration certificates
a	First-time grant	Per grant	10,000,000
b	Extension, supplementation	Per time	5,000,000
c	Re-grant (lost, torn... valid licenses)	Per time	5,000,000
3.2.7	Certificates of eligibility for carriage of dangerous cargoes by airway for foreign airlines	Per grant	5,000,000
3.2.8	Licenses of operation of flight assurance service providers
a	Air traffic service providers at international airports
	- ACC
	+ First-time grant	Per grant	40,000,000
	+ Re-grant	Per grant	10,000,000
	- APP/TWR
	+ First-time grant	Per grant	30,000,000
	+ Re-grant	Per grant	10,000,000
	- TWR
	+ First-time grant	Per grant	20,000,000
	+ Re-grant	Per grant	5,000,000
	- Flight notification and coordination establishments
	+ First-time grant	Per grant	15,000,000
	+ Re-grant	Per grant	5,000,000
	- GCU at international airports
	+ First-time grant	Per grant	15,000,000
	+ Re-grant	Per grant	5,000,000
	- ARO at international airports
	+ First-time grant	Per grant	15,000,000
	+ Re-grant	Per grant	5,000,000
b	AIS at international airports
	- International NOTAM office
	+ First-time grant	Per grant	15,000,000
	+ Re-grant	Per grant	5,000,000
	- Flight information bureaus at international airports
	+ First-time grant	Per grant	15,000,000
	+ Re-grant	Per grant	5,000,000
	- AIP and map office
	+ First-time grant	Per grant	15,000,000
	+ Re-grant	Per grant	5,000,000
c	CNS at international airports
	- CNS
	+ First-time grant	Per grant	30,000,000
	+ Re-grant	Per grant	10,000,000
	- Information and surveillance stations of flight assurance establishments
	+ First-time grant	Per grant	15,000,000
	+ Re-grant	Per grant	5,000,000
d	MET service providers at international airports
	- Weather warning service providers
	+ First-time grant	Per grant	15,000,000
	+ Re-grant	Per grant	5,000,000
	- Meteorological service providers at international airports
	+ First-time grant	Per grant	15,000,000
	+ Re-grant	Per grant	5,000,000
e	Flight assurance service providers at domestic airports (all flight assurance services)
	+ First-time grant	Per grant	15,000,000
	+ Re-grant	Per grant	5,000,000
3.2.9	Airport and airfield operation certificates
a	International airports
	- First-time grant	Per grant	110,000,000
	- Extension, supplementation	Per time	70,000,000
	- Re-grant (lost, torn... valid licenses)	Per time	5,000,000
b	For other airports:
	- First-time grant	Per grant	40,000,000
	- Extension, supplementation	Per time	30,000,000
	- Re-grant (lost, torn... valid licenses)	Per time	5,000,000
c	For helicopter airports
	- First-time grant	Per grant	15,000,000
	- Extension, supplementation	Per time	5,000,000
	- Re-grant (lost, torn... valid licenses)	Per time	5,000,000
3.2.10	Airport business licenses
a	For international airports
	- First-time grant	Per grant	70,000,000
	- Extension, supplementation	Per time	40,000,000
	- Re-grant (lost, torn... valid licenses)	Per time	5,000,000
b	For other airports
	- First-time grant	Per grant	40,000,000
	- Extension, supplementation	Per time	30,000,000
	- Re-grant (lost, torn... valid licenses)	Per time	5,000,000
c	For helicopter airports
	- First-time grant	Per grant	15,000,000
	- Extension, supplementation	Per time	5,000,000
	- Re-grant (lost, torn... valid licenses)	Per time	5,000,000
3.2.11	Aviation service provision licenses
a	For international airports
	- First-time grant	Per grant	50,000,000
	- Extension, supplementation	Per time	30,000,000
	- Re-grant (lost, torn... valid licenses)	Per time	5,000,000
b	For other airports
	- First-time grant	Per grant	30,000,000
	- Extension, supplementation	Per time	20,000,000
	- Re-grant (lost, torn... valid licenses)	Per time	5,000,000
3.2.12	Airport and airfield registration certificates
a	For international airports
	- First-time grant	Per grant	70,000,000
	- Extension, supplementation	Per time	40,000,000
	- Re-grant (lost, torn... valid licenses)	Per time	5,000,000
b	For other airports
	- First-time grant	Per grant	40,000,000
	- Extension, supplementation	Per time	30,000,000
	- Re-grant (lost, torn... valid licenses)	Per time	5,000,000
4	Fees for grant of aviation personnel licenses
4.1	Aviation personnel licenses
a	First-time grant, re-grant	Per grant	100,000
b	Extension, additional qualification assessment	Per time	30,000
4.2	Crew member cards	Per grant	200,000
4.3	Grant, extension of health certificates (approval of health assessment results for crew members)	Per approval	100,000
4.4	Approval of medical assessors		200,000
5	Fees related to ticket sale management, air carriage documents and consignment by airway
5.1	Licenses for opening representative offices and booking offices
	- First-time grant	Per grant	2,000,000
	- Extension	Per time	2,000,000
	- Re-grant	Per time	2,000,000
5.2	Registration of contracts on designation of booking agents or general agents, HAWB agency contracts
	- First-time grant	Per registration	2,400,000
	- Extension	Per time	2,400,000
	- Re-grant	Per time	2,400,000
5.3	Registration of issuance of secondary air waybills	Per registration	2,400,000
6	Fees for grant of security control cards, licenses for entry into restricted areas in airports and airfields
6.1	Granted to personnel
a	First-time grant of multiple-use cards with a definite validity term	Per grant	150,000
b	First-time grant of multiple-use cards of one-month validity		50,000
c/	Single-use cards	Per grant	20,000
6.2	Granted to vehicles
a	First-time grant of multiple-use cards with a definite validity term	Per grant	100,000
b	Single-use cards	Per grant	20,000
7	Fees for the grant of licenses to operate equipment and facilities in the aviation field
7.1	Licenses to operate flight assurance equipment:
a	Technical systems of air traffic; communication; navigation; surveillance; metrology; aviation information notification, search and rescue	Per grant	4,000,000
b	Communication, navigation, surveillance, search and rescue equipment	Per grant	2,000,000
c	Licensing 24 bit/ELT addresses	Per grant	1,000,000
d	Licensing AFTN addresses	Per grant	1,000,000
7.2	Licenses to operate aviation security equipment
a	X-ray scanner	Per grant	3,000,000
b	Magnetic gates	Per grant	2,000,000
c	Explosive detector and disposer	Per grant	2,000,000
d	Security camera system	Per grant	4,000,000
7.3	Licenses to operate aviation personnel simulation training equipment (for training air traffic controllers; pilots, flight attendants…)
	- First-time grant	Per grant	10,000,000
	- Re-grant	Per grant	3,000,000
7.4	Licenses to operate equipment at airports and airfields (technical equipment for flight assurance, aviation security and operation in flight zones)
a	International airports
	- First-time grant	Per grant	7,000,000
	- Supplementation	Per time	4,000,000
	- Re-grant	Per time	2,000,000
bi	Domestic airports
	- First-time grant	Per grant	6,000,000
	- Supplementation	Per time	3,000,000
	- Re-grant	Per time	2,000,000
7.5	Licenses for means to operate over flight zones		500,000