THE MINISTRY OF FINANCE ------------- No. 90/2019/TT-BTC | THE SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness --------------- Hanoi, December 31, 2019 |
CIRCULAR
Amending and supplementing some Articles of the Circular No. 261/2016/TT-BTC dated November 14, 2016 of the Minister of Finance providing for maritime fees, charges and schedule of collection rates of maritime fees and charges and the Circular No. 17/2017/TT-BTC dated February 28, 2017 of the Minister of Finance guiding the collection, transfer, management and use of maritime charges and fees
-----------------
Pursuant to the Law on Fees and Charges dated November 25, 2015;
Pursuant to the Vietnam Maritime Code dated November 25, 2015;
Pursuant to the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016 specifying and providing guidance on implementation of certain Articles of the Law on Fees and Charges;
Pursuant to the Government's Decree No. 215/2013/ND-CP dated December 23, 2013 defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Government's Decree No. 58/2017/ND-CP dated May 10, 2017 detailing a number of Articles of the Vietnam Maritime Code;
At the request of the Director of Department of Tax Policy,
The Minister of Finance promulgates the Circular amending and supplementing some Articles of the Circular No. 261/2016/TT-BTC dated November 14, 2016 providing for maritime fees, charges and schedule of collection rates of maritime fees and charges and the Circular No. 17/2017/TT-BTC dated February 28, 2017 guiding the collection, transfer, management and use of maritime charges and fees.
Article 1. Amending and supplementing a number of Articles of the Circular No. 261/2016/TT-BTC dated November 14, 2016
1. Clause 1 and Clause 4 of Article 2 are amended and supplemented as follows:
a) Clause 1 is amended as follows:
"1. Watercrafts are vehicles defined in Clause 1, Article 4 of the Vietnam Maritime Code.”
b) Clause 4 is amended and supplemented as follows:
“4. Maritime area: the waters of a seaport that falls within a maritime administration's area of responsibility as announced by the Ministry of Transport prescribed in Clause 15, Article 3 and Article 18 of the Government’s Decree No. 58/2017/ND-CP dated May 10, 2017 detailing a number of Articles of the Vietnam Maritime Code.”
2. Article 3 is amended and supplemented as follows:
a) Point dd of Clause 2 is amended and supplemented as follows:
“dd) Vessels of armed forces, customs authorities and administrations, and those specially designed for search and rescue operations of Vietnam and vessels of other State management authorities while on official duty are not subject to this Circular; if involved in commercial transactions in Vietnam, they are subject to payment of maritime fees and charges as provided by Chapter III hereof.
b) Clause 3 is amended and supplemented as follows:
“3. Inland waterway vehicles (except for those bearing VR-SB class notations of 500 GT or more) that involve in domestic transport operations within maritime areas shall be subject to payment of fees and charges according to the Circular No. 248/2016/TT-BTC dated November 11, 2016 of the Minister of Finance prescribing collection rates of fees and charges for entering inland waterway ports or terminals as well as approaches for collection, transfer, management and use thereof. Inland waterway vehicles that operate on routes of waterway transport from a mainland shore to an island shall pay fees and charges according to Chapter III hereof”.
3. Article 6 is amended and supplemented as follows:
a) Point d is added to Clause 1 as follows:
“d) If inland waterway vehicles have no parameters to be converted into gross deadweight tonnage, their gross deadweight tonnage shall be calculated according to Point c, Clause 1 of this Article and used as the basis for calculation and payment of fees and charges".
b) Clause 6 is amended and supplemented as follows:
6. Provisions on payment of maritime charges and fees:
a) Payers of maritime fees and charges must fully discharge their obligations to submit and pay amounts of maritime fees and charges before their vessels are permitted by an administration to leave maritime area. Payers of maritime fees and charges may make late payment of fees and charges within a maximum period of 5 working days from the date of grant of permission to leave a port in the following cases:
- Payers have deposits at credit institutions as prescribed in the civil code for making payment of fees and charges for the vessels defined in Clause 1, Article 3 hereof.
Click download to see the full text