Circular No. 55/2009/TT-BTC of March 20, 2009, amending and supplementing Circular No. 101/2008/TT-BTC of November 11, 2008, which guides the collection, remittance and use management of charges and fees at inland waterway port authorities

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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:	55/2009/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:	20/03/2009	Effect status:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Fields:	Navigation, Tax - Fee - Charge, Transport

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THE MINISTRY OF FINANCE -------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom – Happiness ---------
No. 55/2009/TT-BTC	Hanoi, March 20, 2009

CIRCULAR

AMENDING AND SUPPLEMENTING CIRCULAR No. 101/2008/TT-BTC OF NOVEMBER 11, 2008, WHICH GUIDES THE COLLECTION, REMITTANCE AND USE MANAGEMENT OF CHARGES AND FEES AT INLAND WATERWAY PORT AUTHORITIES

Pursuant to the Law on Inland Waterway Transport;
Pursuant to 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. 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, which details the Ordinance on Charges and Fees;
The Ministry of Finance guides supplements to Circular No. 101/2008/TT-BTC of November 11, 2008, guiding the collection, remittance and use management of charges and fees at inland waterway port authorities, as follows:

Article 1. To supplement Clause 2, Section II of Circular No. 101/2008/TT-BTC as follows:

“2. Charges and fees collected by inland waterway port authorities constitute a state budget revenue. Charge and fee-collecting agencies may retain the collected charges and fees to cover expenses for the operation of port authorities under Clause 3 of this Section at the percentages specified below:

- Charge and fee-collecting agencies which are inland waterway port authorities in regions II and IV may retain the whole (100%) of the collected charge and fee amounts.

- Charge and fee-collecting agencies which are inland waterway port authorities in regions I and III and locally managed inland waterway port authorities may retain 95% (ninety five per cent) of the total collected charge and fee amounts and remit the remaining 5% (five per cent) into the state budget according to the corresponding chapter, category, clause, item and sub-item of the current State Budget Index.

From the effective date of Circular No. 101/2008/TT-BTC, locally managed inland waterway port authorities may retain 95% (ninety five per cent) of the total collected charge and fee amounts.”

Article 2. This Circular takes effect 45 days from the date of its signing. Other provisions of the Finance Ministry’s Circular No. 101/2008/TT-BTC of November 11, 2008, guiding the collection, remittance and use management of charges and fees at inland waterway port authorities, remain effective.

Article 3. Payers of charges and fees at inland waterway port authorities and concerned agencies shall strictly implement this Circular.

Article 4. Inland waterway port authorities or concerned agencies should report any problems arising in the course of implementation to the Ministry of Finance for study and appropriate amendment or supplementation.-

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Circular No. 55/2009/TT-BTC of March 20, 2009, amending and supplementing Circular No. 101/2008/TT-BTC of November 11, 2008, which guides the collection, remittance and use management of charges and fees at inland waterway port authorities

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