Circular No. 240/2009/TT-BTC of December 25, 2009, Prescribing the rates, collection remittance, management and use of the charge for the franchise of the right to commercially operate airports and airfields

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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:	240/2009/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:	25/12/2009	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

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THE MINISTRY OF FINANCE
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No. 240/2009/TT-BTC

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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Hanoi, December 25, 2009

CIRCULAR

PRESCRIBING THE RATES, COLLECTION REMITTANCE, MANAGEMENT AND USE OF THE CHARGE FOR THE FRANCHISE OF THE RIGHT TO COMMERCIALLY OPERATE AIRPORTS AND AIRFIELDS

Pursuant to the June 29, 2006 Law on Civil Aviation of Vietnam and the Government’s Decree No. 83/2007/ND-CP of May 25, 2007, on the management and operation of airports and airfields;
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, detailing the implementation of 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 the Ministry of Finance’s opinions in Official Letter No. 8603/BGTVT-TC of December 7, 2009,
The Ministry of Finance prescribes the rates, collection, remittance, management and use of the charge for the franchise of the right to commercially operate airports and airfields as follows:

Article 1. Charge payers

1. Payers of the charge for the franchise of the right to commercially operate airports and airfields with regard to flight assurance and airport commercial operation services are airport businesses and flight assurance providers. They may account charge amounts payable under this Circular as reasonable production and business expenses which are deductible for calculating business income tax and may not additionally include (add) the charge amounts in the charges for takeoff, landing and flight assurance services provided to their customers.

2. Payers of the charge for the franchise of the right to commercially operate airports and airfields with regard to aviation services (other than those specified in Clause 1 of this Article) at airports and airfields are aviation service providers that conduct operations subject to the charge according to the charge tariff specified in Clause 2, Article 2 of this Circular.

Article 2. Charge rates

Enclosed with this Circular is the tariff of the charge for the franchise of the right to commercially operate airports and airfields, including:

1. Charge for the franchise of the right to commercially operate airports and airfields with regard to flight assurance and airport commercial operation services;

2. Charge for the franchise of the right to commercially operate airports and airfields with regard to aviation services (other than the charged services specified in Clause 1 of this Article) at airports and airfields.

Article 3. Collection, remittance and use management

The charge for the franchise of the right to commercially operate airports and airfields with regard to flight assurance and airport commercial operation services which is collected by airport authorities (below referred to as charge collectors) constitutes a state budget revenue and shall be managed and used as follows:

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Circular No. 240/2009/TT-BTC of December 25, 2009, Prescribing the rates, collection remittance, management and use of the charge for the franchise of the right to commercially operate airports and airfields

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