VietnameseCircular No. 198/2011/TT-BTC dated December 30, 2011 of the Ministry of Finance guiding the collection, management, use and remittance into state budget of marine pilotage fees and mechanism of ordering maritime pilotage services
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Circular No. 198/2011/TT-BTC dated December 30, 2011 of the Ministry of Finance guiding the collection, management, use and remittance into state budget of marine pilotage fees and mechanism of ordering maritime pilotage services
| 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: | 198/2011/TT-BTC | Signer: | Tran Van Hieu |
| 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: | 30/12/2011 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
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MINISTRY OF FINANCE -------- | SOCIALIST REPUBLIC OF VIETNAM Independence – Freedom - Happiness ---------------- |
No.: 198/2011/TT-BTC | Hanoi , December 30, 2011 |
CIRCULAR
GUIDING THE COLLECTION, MANAGEMENT, USE AND REMITTANCE INTO STATE BUDGET OF MARINE PILOTAGE FEES AND MECHANISM OF ORDERING MARITIME PILOTAGE SERVICES
Pursuant to Vietnam Maritime Code dated 14/6/2005;
Pursuant to the Ordinance No.38/2001/PL-UBTVQH10 dated August 28, 2001 of charges and fees of the National Assembly Standing Committee;
Pursuant to the Decree No.118/2008/ND-CP dated 27/11/2008 of the Government regulating functions, duties, powers and organizational structure of Ministry of Finance;
Pursuant to the Decree No.60/2003/ND-CP dated 06/6/2003 of the Government detailing and guiding the implementation of the State Budget Law;
Pursuant to the Decree No.173/2007/ND-CP dated November 28, 2007 of the Government of the organization and operation of maritime pilotage and the Decree No.49/2011/ND-CP dated 21/06/2011 of Government amending and supplementing Article 11 of Decree No.173/2007/ND-CP dated 28/11/2007 of the Government of organization and operation of maritime pilotage;
Pursuant to the Decision No.256/2006/QD-TTg dated 09/11/2006 of the Prime Minister promulgating the Regulations on bidding, ordering, assigning the plan of production and supply of public-utility products and services;
After agreement with the Ministry of Transport at the Official Dispatch No.7162/BGTVT-TC dated 02/11/2011, Ministry of Finance guides the collection, management, use, remittance of state budget of marine pilotage fees and mechanism of ordering maritime pilots services as follows:
Article 1. Scope of governing and subjects of application.
1. Scope of governing: This Circular provides for the collection, management, use, remittance of state budget of maritime pilotage fees (hereinafter referred to as pilotage fees) and guides on the mechanism of ordering maritime pilotage services (hereinafter referred to as pilotage services) in the whole country.
2. Subjects of application: Subjects to this Circular are the maritime pilotage organizations (hereinafter referred to as pilotage companies) that are eligible for the provision of pilotage services as specified in Article 4 of the Decree No.173/2007/ND-CP dated 28/11/2007 of the Government and the related State management agencies.
Article 2. Ordering agencies.
Ministry of Transport (or agencies authorized by the Ministry of Transport) shall place orders for pilotage services within the whole country (hereinafter referred to as the ordering agencies).
Article 3. Provision of pilotage services and unit price of maritime pilotage service order.
1. Provision of pilotage services includes:
a) Provision of the vessel-steering service on maritime channels for entering, leaving the seaport and the offshore petroleum exploitation area.
b) Provision of the vessel-steering service for travelling in the port.
c) Provision of other related pilotage services.
2. The pilotage companies are signed ordering contract of pilotage services with the ordering agencies according to the unit prices as regulated by the State. The economic and technical norms of pilotage services shall comply with the provisions of the Ministry of Transport.
Ministry of Transport guides the pilotage companies to make the price plans, organize the evaluation of price plan and sends written request to the Ministry of Finance for the decision of the ordering unit prices as stipulated.
Article 4. Collection, management, use and remittance into state budget of pilotage fees.
1. Organization of collecting fees:
a) The pilotage fees are the revenues of state budget provided for in the list of charges issued under the Ordinance on fees and charges. The pilotage companies directly collect pilotage fees when they supply the pilotage services.
b) The pilotage companies use uniformed receipts of maritime charges, fees in accordance with current regulations and do not have to pay value added tax when collecting the pilotage fees. The pilotage companies are responsible for correct, full and timely collection of pilotage fees.
c) Costs for the organization of collecting pilotage fees are included in the ordering unit price of pilotage services.
2. Management, use of collection source of pilotage fees:
a) Source of pilotage fees collected during the year is remitted 100% into the central budget. Every month, within first 20 days of the next month, the pilotage companies are responsible for declaring to the tax office where their headquarters are located and remitting into the central budget the amount of pilotage fees actually collected in the previous month.
b) The collection source of pilotage fees remitted into state budget shall be balanced 100% by central state for the task of ordering pilotage services.
3. The process of establishment, allocation, and assignment of pilotage fees revenue estimates of the state budget:
a) Each year, based on inspected figure of pilotage fee estimates of the state budget notified by the Finance Ministry to the Ministry of Transport; the Transport Ministry shall inform it to the ordering agencies.
Based on the inspected figure to be informed, the ordering agencies make collection estimate of pilotage fees and send it to the Ministry of Transport for consideration and general synthesis in the State budget estimates of the Ministry of Transport for sending to the Ministry of Finance to synthesize according to the provisions of the State Budget Law and the guiding documents.
b) Allocation and assignment of estimates:
Based on collection estimate of annual pilotage fees assigned by the competent authorities, the Ministry of Transport allocates and assigns collection estimate of pilotage fees to the ordering agencies before December 31 of every year, at the same time, sends it to the Ministry of Finance and the State Treasury.
c) Based on assigned collection estimate of pilotage fees, the ordering agencies shall order the pilotage companies collecting pilotage fees along with order pilotage services as provided for in Article 6 of this Circular.
4. Settlement synthesis of pilotage revenue:
At the end of financial year, the pilotage companies are responsible for reporting the amount of pilotage fees remitted into central budget up to December 31 for the ordering agencies and the local tax offices where they are operating. The ordering agencies shall settle and synthesize the pilotage fees which are remitted into budget within the year; report to the Ministry of Transport for synthesizing the annual state budget revenues of the Ministry of Transport in accordance the current regulations.
Article 5. Formulation, allocation, and assignment of funding expenditure estimate of ordering pilotage services.
1. Source of funds for ordering pilotage services:
The funds for ordering pilotage services shall be balanced 100% by central budget from the pilotage fees to be remitted into state budget, and supplemented by the state budget.
2. Formulation of estimates:
Each year, based on inspected figure which is informed by Ministry of Finance, the Ministry of Transport shall estimate the expenditure of ordering pilotage services and send it to the Ministry of Finance for synthesis in accordance with provisions of the State budget Law.
3. Allocation and assignment of estimate:
Based on annual expenditure estimate for ordering pilotage service assigned by the competent authorities, the Ministry of Transport shall make the plan of estimate allocation and synthesize together with state budget estimate of the Ministry of Transport, and send it to the Ministry of Finance for estimate appraisal in accordance with regulations.
After consulting the Ministry of Finance on the plan for allocation of estimates of revenues and expenses of state budget, the Ministry of Transport shall assign expenditure estimate for ordering pilotage service to the ordering agencies for organizing the ordering of pilotage services; at the same time, send it to the Ministry of Finance, State Treasury where the ordering agencies open their transaction accounts for coordinating implementation.
Principles, procedures, time limits and contents of allocation of expenditure estimate for ordering pilotage service must comply with the provisions of Circular No.59/2003/TT-BTC of 23/06/2003 of the Ministry of Finance guiding the implementation of the Decree No.60/2003/ND-CP dated 06/06/2003 of the Government detailing and guiding the State Budget Law.
Article 6. Organizations of ordering pilotage services
1. After having the decision of allocation and asignment of collection estimate of pilotage fees of the Ministry of Transport, the ordering agencies sign the ordering contract of collection of pilotage fees and provision of pilotage services with the pilotage companies before 31/12 of the year preceding the year of contract performance.
2. Ordering contract includes the following major contents:
a) The volume of ordered services;
b) The pilotage fees collected in the year to remit into state budget;
c) Ordering unit Price;
d) The ordering value;
e) Time of performance;
đ) Quality of performance;
e) Method of acceptance and payment;
h) The responsibilities and obligations of the pilotage companies when performing the provision of pilotage services;
i) The responsibilities of the ordering agency of pilotage services;
k) Other related contents but not contrary to the provisions of law.
3. Adjustment of the contract value: To comply with Article 14 of the Decision No.256/2006/QD-TTg dated 09/11/2006 of the Prime Minister promulgating the Regulations on bidding, ordering, assigning the plan of production and supply of public-utility products and services.
Article 7. Acceptance, payment of completed quantity of pilotage services.
1. Acceptance of quantity, quality of provided pilotage services:
Quarterly (before the 20th of the following month), annually the ordering agencies shall organize the acceptance of quantity and quality of completed pilotage services during the period for used as a basis for payment for ordering cost by the form attached to this Circular.
2. Payment for completed pilotage service quantity:
Based on the acceptance minute between the ordering agency and the pilotage company, the ordering agency shall withdraw estimates at the State Treasury to pay for the completed pilotage service quantity.
Article 8. Control of expenditures through the State Treasury.
Based on state budget estimates on funding source of ordering pilotage services, based on ordering contracts signed with the pilotage companies, the ordering agencies shall withdraw estimates at the State Treasury to advance, pay for the pilotage companies; State Treasury where the ordering agencies open their transaction accounts shall inspect the dossiers, control the expenditures before advancing, paying according to the signed ordering contracts.
1. Advance of expenditure of ordering pilotage services:
a) After signing the pilotage service provision contract, pilotage companies are advanced up to 50% of ordering contract value of the year in order to perform the task of supplying pilotage services.
b) Dossier of advance:
- A written request for withdrawal of state budget (in advance) of the ordering agencies;
- An ordering contract of public-utility pilotage services which was signed between the ordering agency and the pilotage company;
- The decision on assignment of expenditure estimates of the Ministry of Transport.
2. Payment for costs of ordering pilotage services:
a) Quarterly, the ordering agency recovers the advance payment and makes payment for the completed amount of pilotage services to the pilotage company in accordance with the regulations.
The recovery of the advance payment is equally divided for the times of payments and started from the first payment, all advance payment shall be fully recovered at the last payment of the plan year after the ordering contract between ordering agency, and the pilotage company is completed.
b) Dossier for payment includes:
- The decision on assigning estimates of the Ministry of Transport to the ordering agency;
- The ordering contract of pilotage services signed with the pilotage company;
- Minutes of acceptance and certification of completed quantity and quality of pilotage services made between the ordering agency and the pilotage company;
- The written valuation of the quantity of completed work under the contract requested for payment made between the ordering agency and the pilotage company.
- The written request for estimate withdrawal of state budget (actual expenditure) of the ordering agency.
c) In case of up to 31/12 every year, the quantity of the pilotage services accepted and completed under the contract but its procedures and dossier have not yet been completed, they shall be continued to pay in the settlement adjustment period in accordance with current regulations and the settlement shall be synthesized into the budget year of previous year.
3. The order and procedures for advance payment, payments are made under the provisions of Decree No.60/2003/ND-CP dated 06/6/2003 of the Government detailing and guiding the implementation of the Law on State Budget and the current guidelines of the State.
Article 9. Handling of payment in case of the pilotage companies’ unsatisfactory service provision or exceeding the volume signed in the contract.
1. In case the quantity of pilotage services provided by the pilotage company during the year does not meet the quantity of pilotage services as stated in the signed contract, the pilotage company is paid corresponding to the quantity of completed and accepted pilotage services.
2. In case the quantity of pilotage services provided by pilotage company during the year exceeds the quantity of pilotage services as stated in the signed contract, and has been accepted, the ordering agency shall pay the completed quantity right in the year (if expenditure budget is still available). If the budget is not enough, the ordering agency estimates additional funding for next year; When allocating annual buget expenditure estimates, the ordering agency actively reports to the Ministry of Transport for funding to make payment for the quantity made in previous year, the remaining fund is allocated to perform the task of ordering pilotage service in the planning year.
Article 10. Price subsidies, financial support for the provision of pilotage services.
To comply with the provisions of Article 16 of Regulations on bidding, ordering, assigning the plan of production and provision of public-utility products and services, issued together with Decision No.256/2006/QD-TTg dated 09/11/2006 of the Prime Minister.
Article 11. Settlement of budget for ordering pilotage services.
The ordering agencies are responsible for making report of settlement of budget for ordering pilotage services in accordance with provisions of the Law on State Budget; the Ministry of Transport appraises the funding settlement of ordering pilotage services, synthesizes generally in the settlement of the Ministry of Transport, sends it to the Ministry of Finance for the evaluation in accordance with provisions of the State Budget Law and other guiding documents.
Article 12. Responsibilities of the pilotage companies.
1. The pilotage companies shall collect pilotage fees and provide for pilotage services in accordance with the contract signed with the ordering agency and according to the provisions of law.
2. State fund used for the payment for annual quantity of ordering pilotage services is turnover of the pilotage companies; the pilotage companies shall declare and pay tax according to regulations. The pilotage companies perform accounting and financial management as prescribed by current law in accordance with the each type of business registration.
Article 13. The inspection.
The pilotage companies are subject to the period or irregular inspection, examination and supervision of financial agencies, tax offices and related state management agencies in the collection and payment of pilotage fees; the use of ordering funds of the state, the price management and business production activities of the companies under the provisions of current law.
Article 14. Effect.
This Circular takes effect from February 15, 2012, applied from the 2012 fiscal year and replaces the Circular No.91/2007/TT-BTC dated 31/07/2007 of the Ministry of Finance guiding the elaboration, assignment of plan and financial management in the sector of public-utility service provision of maritime pilots and regulations which are previously contrary to the provisions of this Circular.
During the implementation, if any problems arise, the related units shall report to the Ministry of Finance for consideration and settlement. /.
FOR MINISTER DEPUTY MINISTER Tran Van Hieu |
Forms issued together with Circular No.198/2011/TT-BTC dated December 30, 2011 of the Ministry of Finance:
MINISTRY OF TRANSPORT -------- | SOCIALIST REPUBLIC OF VIETNAM Independence – Freedom - Happiness ---------------- |
ACCEPTANCE MINUTE
Of public-utility service of maritime pilots completed in quarter..........(year)
Pursuant to the Circular No.........../2011/TT-BTC on date ....... month ....... year 2011 of the Ministry of Finance guiding the collection, management, use and remittance of state budget of maritime pilotage fees and ordering mechanism of maritime pilotage services;
Pursuant to the Contract No........ on date ....... month ....... year ....... between the Ministry of Transport (or specialized agency authorized by the Ministry of transport) and the Pilotage Company, .......
Today, on date ....... month ....... year ....... we are:
- Party A: The Ministry of Transport (or specialized agency authorized by the Ministry of transport), address .......
Legal representative is Mr (Mrs) ..................... Position.............
- Party B: Representative of Pilotage Company ............., address.......
Jointly establishing the Minute of acceptance for quantity of maritime pilotage service completed in quarter....... (year......) as follows:
1 / The implementation of collection and remittance of state budget of maritime pilotage fees:
- Total fees required to collect according to receipts of fees collection in the period:
- Total fees collected:
- Total fees paid in state budget:
- Total remaining fees required to collect in state budget:
2 / The implementation of task of ordering maritime pilotage services:
No. | Services | Unit price | Ordering quantity under contract | Quantity completed and accepted | Quality of service | Value to be paid (VND) |
1 | 2 | 3 | 4 | 5 | 6 | 7 = 3 x 5 |
1 | Service of vessel-steering on maritime channel for entering, leaving seaports. | |||||
2 | Service of vessel-steering for travelling in the ports | |||||
3 | Other concerned pilotage services | |||||
Total |
3/ Situation of payment:
- Expense has been advanced:
- Expense has been paid:
- Withdrawal of advance of this time:
- Expense remained for payment (+) or required to withdraw (-):
4/ Recommendations, proposals of two parties:
Representative of Party A | Representative of Party B |
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