THE MINISTRY OF FINANCE ------------ No. 46/2020/TT-BTC | THE SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ------------------ Hanoi, May 27, 2020 |
CIRCULAR
On providing for the rates and remittance of aviation charges and fees
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Pursuant to the November 25, 2015 Law on Charges and Fees;
Pursuant to the Government’s Decree No. 87/2017/ND-CP of July 26, 2017, on defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
In implementation of the Prime Minister’s Directive 11/CT-TTg dated March 04, 2020 on urgent tasks and solutions to remove difficulties for production and business, ensure social security in response to the COVID-19 epidemic;
At the proposal of the Director of the Tax Policy Department;
The Minister of Finance hereby promulgates the Circular on providing for the rates and remittance of aviation charges and fees.
Article 1. Charge rates for the franchise of the right to commercially operate airports and airfields and the remittance thereof
Organizations and individuals that exploit airports and airfields infrastructure to provide flight assurance and airport commercial operation services, except for cases of free of charge as prescribed in Article 3 of the Circular No. 247/2016/TT-BTC dated November 11, 2016 of the Minister of Finance on prescribing the collection of charges for the franchise of the right to commercially operate airports and airfields (hereinafter referred to as the Circular No. 247/2016/TT-BTC) shall remit charges as follows:
1. From May 27, 2020 until the end of December 31, 2020, the charge rates to be remitted are equal 90% of the charge rates as prescribed in Article 4 of the Circular No. 247/2016/TT-BTC.
During the application of the charge rates as prescribed in Clause 1 of this Article, charges for the franchise of the right to commercially operate airports and airfields specified in Article 4 of the Circular No. 247/2016/TT-BTC shall not be applied.
2. From January 01, 2021, charges for the franchise of the right to commercially operate airports and airfields specified in Article 4 of the Circular No. 247/2016/TT-BTC shall be applied.
Article 2. Customs charge and fee for exit from and entry into airports and airfields applicable to foreign flights to Vietnamese airports, and the remittance thereof
Charge and fee payers being organizations and individuals as prescribed in Article 3 of the Circular No. 194/2016/TT-BTC dated November 08, 2016 of the Minister of Finance on prescribing the rates and regimes for collection and remittance of customs charge and fee for exit from and entry into airports and airfields applicable to foreign flights to Vietnamese airports (hereinafter referred to as the Circular No. 194/2016/TT-BTC) shall remit charges and fees as follows:
1. From May 27, 2020 until the end of December 31, 2020, the charge and fee rates to be remitted are equal 90% of the charge and fee rates as prescribed in Article 4 of the Circular No. 194/2016/TT-BTC.
During the application of the charge and fee rates as prescribed in Clause 1 of this Article, customs charge and fee for exit from and entry into airports and airfields specified in Article 4 of the Circular No. 194/2016/TT-BTC shall not be applied.
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