Circular 90/2019/TT-BTC amending Circular 261/2016/TT-BTC and Circular 17/2017/TT-BTC

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ATTRIBUTE

Circular No. 90/2019/TT-BTC dated December 31, 2019 of the Ministry of Finance on 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
Issuing body: Ministry of FinanceEffective date:
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Official number:90/2019/TT-BTCSigner:Vu Thi Mai
Type:CircularExpiry date:Updating
Issuing date:31/12/2019Effect status:
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Fields:Navigation , Tax - Fee - Charge

SUMMARY

To supplement provisions on using fees for anchoring or berthing at a maritime area

On December 31, 2019, the Ministry of Finance promulgates the Circular No. 90/2019/TT-BTC on 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.

Accordingly, the Ministry of Finance supplements the provisions on fees for anchoring or berthing at a maritime area for 01 month or longer. In this case, payers shall make monthly payment of fees by the first working day of the next month. In addition, the Ministry of Finance also regulates that payers can make cash payment of fees and charges directly to fee collectors or use non-cash payment services to transfer the amounts of fees and charges to accounts of fee collectors opened at the State Treasury.

Besides, the Circular also provides regulations on the collection of fees and charges of watercraft moving between inland waterway ports/terminals and wharves/seaports within 01 maritime area under the authority of 01 maritime administration. To be specific: Such watercraft shall only be subject to one-time payment of maritime fees and charges (including entrance and departure fees/charges) when carrying out procedures at the first wharf/port of arrival.

This Circular takes effect on March 01, 2020.

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Effect status: Known

THE MINISTRY OF FINANCE

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 No. 90/2019/TT-BTC

THE SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

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 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

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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.

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