Circular No. 246/2016/TT-BTC dated November 11, 2016 of the Ministry of Finance on the rate, collection, submission, administration and use of the fees for examination, assessment and international certification of maritime vessel security

CIRCULAR

Prescribing the rates of charges for inspection, assessment and grant of international ship security certificates and charge collection, remittance, management and use[1]

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

Pursuant to the June 25, 2015 Law on the State Budget;

Pursuant to the Government’s Decree No. 120/2016/ND-CP of August 23, 2016, detailing and guiding 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 issues the Circular prescribing the rates of charges for inspection, assessment and grant of international ship security certificates and charge collection, remittance, management and use.

Article 1. Scope of regulation and subjects of application

1. This Circular prescribes the rates of charges for inspection, assessment and grant of international ship security certificates under the International Ship and Port Facility Security Code (ISPS Code) and charge collection, remittance, management and use.

2. This Circular applies to agencies, organizations and individuals engaged in the inspection, assessment and grant of international ship security certificates or charge collection.

Article 2. Organization of charge collection and charge payers

1. Charge payers include organizations and individuals for which/whom the Vietnam Register carries out the inspection, assessment and grant of international security certificates for ships and mobile rigs.

2. The Vietnam Register shall organize the collection, remittance, management and use of the charges specified in this Circular.

Article 3. Interpretation of terms

1. Group-I ship means a seagoing ship which operates along international routes, has a total volume of at least 500 GT and is not a group-II ship.

2. Group-II ship means a passenger ship, oil tanker, chemical tanker, liquefied gas carrier or mobile rig operating along international routes.

Article 4. Charge rates

The tariff of charges for inspection, assessment and grant of international ship security certificates under the ISPS Code is as follows:

Calculation unit: VND/time

The above charge rates are exclusive of business-trip allowances for those who directly conduct the inspection and assessment of ship security under regulations.

Article 5. Charge declaration, collection and remittance by charge-collecting organizations

1. On the fifth day every month at the latest, charge-collecting organizations shall deposit the whole charge amount collected in the previous month into an account of charge revenues awaiting remittance into the state budget, which is opened at the state treasury.

2. Charge-collecting organizations shall declare collected charge amounts on a monthly basis and make finalization on an annual basis under Clause 3, Article 19 of the Minister of Finance’s Circular No. 156/2013/TT-BTC of November 6, 2013, guiding a number of articles of the Law on Tax Administration; the 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.

Article 6. Charge management and use

1. Charge-collecting organizations may retain 75% of the collected charge amounts to cover service provision and charge collection expenses. The management and use of the retained charge amounts must comply with Article 5 of the Government’s Decree No. 120/2016/ND-CP of August 23, 2016, detailing and guiding a number of articles of the Law on Charges and Fees.

2. Charge-collecting organizations shall remit 25% of the collected charge amounts into the state budget according to corresponding chapters, items and sub-items of the current state budget index. The time of charge remittance must comply with Clause 2, Article 26 of the Minister of Finance’s Circular No. 156/2013/TT-BTC of November 6, 2013, guiding a number of articles of the Law on Tax Administration; the 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.

Article 7. Organization of implementation and implementation provisions

1. This Circular takes effect on January 1, 2017, and replaces the Minister of Finance’s Circular No. 165/2013/TT-BTC of November 15, 2013, prescribing the rates and collection, remittance, management and use of charges related to registration of seagoing ships and sea installations, charges for assessment and certification of safety and security management systems of ships and sea installations, and charges for approval, inspection, assessment and certification of maritime workers within the scope of the Vietnam Register’s supervision.

2. Other contents related to the collection, remittance, management and use of charges for inspection, assessment and grant of international ship security certificates, charge receipts, and publicity of the charge collection regime which 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 a number of articles of the Law on Charges and Fees; the Ministry of Finance’s Circular No. 156/2013/TT-BTC of November 6, 2013, guiding a number of articles of the Law on Tax Administration; the 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; the Minister of Finance’s Circular No. 153/2012/TT-BTC of September 17, 2012, guiding the printing, distribution, management and use of documents for the collection of charges and fees belonging to the state budget; and amending, supplementing or replacing documents (if any).

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

For the Minister of Finance
Deputy Minister
VU THI MAI