Circular 59/2022/TT-BTC charge and fee rates to support transport business

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Circular No. 59/2022/TT-BTC dated September 29, 2022 of the Ministry of Finance providing a number of charge and fee rates to support and remove difficulties for transport business
Issuing body: Ministry of FinanceEffective date:
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Official number:59/2022/TT-BTCSigner:Vo Thanh Hung
Type:CircularExpiry date:
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Issuing date:29/09/2022Effect status:
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Fields:Tax - Fee - Charge , Transport

SUMMARY

From October 01 to the end of 2022, to reduce 50% of railway infrastructure charges

On September 29, 2022, the Ministry of Finance issues the Circular No. 59/2022/TT-BTC providing a number of charge and fee rates to support and remove difficulties for transport business.

Specifically, from October 01, 2022 to the end of December 31, 2022, to reduce 20% of the tonnage dues applicable to domestic maritime activities; maritime safety assurance dues applicable to domestic maritime activities and port dues applicable to domestic maritime activities compared to that prescribed in Chapter III of Circular No. 261/2016/TT-BTC.

Besides, to reduce 50% of the railway infrastructure charges in comparison with that specified in Article 3 of Circular No. 295/2016/TT-BTC; reduce 50% of fees for entrance and exit of inland waterway ports and wharves and charges for inland waterway report compared to the fees and charges specified in Clause 1 Article 4 of Circular No. 248/2016/TT-BTC, etc.

From January 01, 2023 onwards, the charge and fee rates specified in the above-mentioned Tariff shall comply with Circular No. 193/2016/TT-BTC, Circular No. 248/2016/TT-BTC, Circular No. 261/2016/TT-BTC and Circular No. 295/2016/TT-BTC.

This Circular takes effect from October 01, 2022, to the end of December 31, 2022.

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Effect status: Known

THE MINISTRY OF FINANCE

________

No. 59/2022/TT-BTC

 

THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness

_______________________

Hanoi, September 29, 2022

CIRCULAR

Providing a number of charge and fee rates to support and remove difficulties for transport business

_________

 

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

Pursuant to the Government’s Decree No. 87/2017/ND-CP dated July 26, 2017, 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 hereby promulgates the Circular providing a number of charge and fee rates to support and remove difficulties for transport business.

 

Article 1. A number of charge and fee rates to support and remove difficulties for transport business

1. From October 01, 2022 to the end of December 31, 2022, a number of charge and fee rates in transport business shall be prescribed as follows:

No.

Type of fee/charge

Rate

1

a) Tonnage dues applicable to domestic maritime activities

Equal to 80% of the rates specified in Clause 1 Article 12 Chapter III of the Tariff for maritime dues and fees applicable to domestic maritime activities, promulgated together with the Minister of Finance’s Circular No. 261/2016/TT-BTC dated November 14, 2016, providing for maritime dues, charges and Tariff for maritime dues and fees.

b) Maritime safety assurance dues applicable to domestic maritime activities

Equal to 80% of the rates specified in Clause 1 Article 13 Chapter III of the Tariff for maritime dues and fees applicable to domestic maritime activities, promulgated together with Circular No. 261/2016/TT-BTC.

c) Port dues applicable to domestic maritime activities

Equal to 80% of the rates specified in Article 16 Chapter III of the Tariff for maritime dues and fees applicable to domestic maritime activities, promulgated together with Circular No. 261/2016/TT-BTC.

2

a) Appraisal charge rates for grant of certificates and licenses in civil aviation operations; grant of licenses for entry into and exit from restricted areas in airports and airfields (except for the rates specified in the following serial numbers: 4.1, 4.2, 4.3, 4.4, 4.5.1, 5 and 6 of Section VI Part A of the Charge and Fee Tariff which are applied the corresponding rates specified in Section VI Part A of the Aviation Charge and Fee Tariff attached to Circular No. 193/2016/TT- BTC)

Equal to 80% of the charge rates specified in Section VI Part A of the Aviation Charge and Fee Tariff attached to the Minister of Finance’s Circular No. 193/2016/TT- BTC dated November 08, 2016, providing for the rates and collection, remittance, management and use of aviation charges and fees.

b) Charge rates for registration of secured transactions for aircraft (except for the rates specified in the serial number 4 Section VIII Part A of the Charge and Fee Tariff which are applied the rates specified in Section VIII Part A of the Aviation Charge and Fee Tariff attached to Circular No. 193/2016/TT- BTC)

Equal to 80% of the charge rates specified in Section VIII Part A of the Aviation Charge and Fee Tariff attached to Circular No. 193/2016/TT- BTC.

3

Railway infrastructure charges

Equal to 50% of the charge rates specified in Article 3 of the Minister of Finance’s Circular No. 295/2016/TT-BTC dated November 15, 2016, prescribing the rates and the collection and remittance of railway infrastructure charges.

4

a) Fees for entrance and exit of inland waterway ports and wharves

Equal to 50% of the fee rates specified at Point 2 Clause 1 Article 4 of the Minister of Finance’s Circular No. 248/2016/TT-BTC dated November 11, 2016, prescribing the rates and the collection, remittance, management and use of fees and charges in inland waterway ports and wharves.

b) Charges for inland waterway report

Equal to 50% of the charge rates specified at Point 3 Clause 1 Article 4 of Circular No. 248/2016/TT-BTC.

 

2. From January 01, 2023 onwards, the charge and fee rates specified in the above-mentioned Tariff shall comply with Circular No. 193/2016/TT-BTC, Circular No. 248/2016/TT-BTC, Circular No. 261/2016/TT-BTC and Circular No. 295/2016/TT-BTC.

3. Apart from charge and fee rates specified in the above Tariff, contents on the scope of regulation and subjects of application; fee and charge collectors, fee and charge payers; cases of exemption or free from fee and charge payment; declaration, remittance of charges and fees; charge and fee rates; management and use of fees and charges; receipts and publication of fee and charge collection, and other relevant contents that are not stipulated in this Circular shall comply with the Law on Tax Administration and the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration, Circular No. 193/2016/TT-BTC, Circular No. 248/2016/TT-BTC, Circular No. 261/2016/TT-BTC and Circular No. 295/2016/TT-BTC.

Article 2. Effect

1. This Circular takes effect from October 01, 2022, to the end of December 31, 2022.

2. In case the documents referred to in this Circular are amended, supplemented or replaced, the amending, supplementing or replacing ones shall prevail.

3. Any problem arising in the course of implementation should be promptly reported to the Ministry of Finance for review and settlement./.

 

 

FOR THE MINISTER

THE DEPUTY MINISTER

 

 

Vo Thanh Hung

 

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