Decision No. 84/2005/QD-BTC dated providing the regime of collection, remittance, management and use of charges for the appraisal of sea-going ship purchase and sale dossiers and fees for the registration of sea-going ships, grant of diplomas or certificates related to sea-going ship activities, and announcement of seaports

DECISION

PROVIDING THE REGIME OF COLLECTION, REMITTANCE, MANAGEMENT AND USE OF CHARGES FOR THE APPRAISAL OF SEA-GOING SHIP PURCHASE AND SALE DOSSIERS AND FEES FOR THE REGISTRATION OF SEA-GOING SHIPS, GRANT OF DIPLOMAS OR CERTIFICATES RELATED TO SEA-GOING SHIP ACTIVITIES, AND ANNOUNCEMENT OF SEAPORTS

THE MINISTER OF FINANCE

Pursuant to the August 28, 2001 Ordinance on Charges and Fees and the Government's Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of the Ordinance on Charges and Fees;

Pursuant to the June 30, 1990 Maritime Code of Vietnam;

Pursuant to the Government's Decree No. 91/CP of August 23, 1997, promulgating the Regulation on registration of sea-going ships and crewmen, and Decree No. 23/2001/ND-CP of May 30, 2001, amending and supplementing a number of articles of the Regulation on registration of sea-going ships and crewmen, promulgated together with Decree No. 91/CP of August 23, 1997;

Pursuant to the Government's Decree No. 99/1998/ND-CP of November 28, 1998, on the management of sea-going ship purchase and sale;

Pursuant to the Government's Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

In implementation of the 1969 International Convention on Civil Liability for Oil Pollution Damage, which was amended in the Protocol of 1992 (the 1992 CLC Convention);

After obtaining the Transport Ministry's opinions (in Official Letter No. 3829/BGTVT-TC of June 23, 2005);

At the proposal of the Director of the Tax Policy Department,

DECIDES:

Article 1.- To promulgate together with this Decision the Table of charges for the appraisal of sea-going ship purchase and sale dossiers and fees for the registration of sea-going ships, grant of diplomas or certificates related to sea-going ship activities, and announcement of seaports.

Article 2.-

1. Owners of sea-going ships (commercial ships, service ships, public-duty ships, ships for scientific and technical research, ships for sport and recreation activities), seaport managers and crewmen onboard must pay charges and fees at the rates set in the Table enclosed with this Decision when they have the following jobs performed by maritime state management agencies:

a/ Grant of sea-going ship registrations;

b/ Grant of diplomas or certificates for operation on various means;

c/ Appraisal of sea-going ship purchase and sale dossiers;

d/ Inspection and announcement of wharves and ports (after investors have completed port construction under projects approved by competent agencies and after maritime state management agencies announce the opening of wharves, transshipment areas or ports according to the provisions of maritime law);

e/ Grant of certificates of insurance or other financial safety maintenance on civil liability of owners of ships (ships carrying oil in bulk of 2,000 tons or more) for oil pollution damage under the 1992 CLC Convention.

2. This Decision does not apply to fishing ships managed by the fisheries sector, special-use ships for military and security purposes managed by the Defense Ministry or the Public Security Ministry, and crewmen working onboard such ships.

Article 3.- Maritime state management agencies which perform the jobs specified in Clause 1, Article 2 of this Decision shall collect, remit, manage and use charges and fees according to the provisions of this Decision (hereinafter collectively referred to as charge and fee-collecting agencies).

Article 4.- Charges and fees provided for in this Decision constitute a state budget revenue, which shall be managed and used as follows:

1. Charge and fee-collecting agencies may deduct 70% (seventy percent) of the total collected charge and fee amounts to cover charge and fee collection expenses specified at Point 4-b, Section C, Part III of the Finance Ministry's Circular No. 63/2002/TT-BTC of July 24, 2002, guiding the implementation of the provisions of ordinance on charges and fees;

2. Charge and fee-collecting agencies must remit the remainder (30%) of the total actually collected charge and fee amounts (after subtracting the amounts deducted at the percentage set in Clause 1 of this Article) into the state budget (central budget) according to corresponding chapters, clauses, items and sub-items of the current State Budget Index.

Article 5.-

1. This Decision takes effect 15 days after its publication in "CONG BAO."

2. To annul the Finance Ministry's Circular No. 115 TC/GTBD of December 16, 1994, providing the regime on management and use of fees for the registration of sea-going ships and crewmen.

3. Other matters related to charge and fee collection, remittance, management and use, charge and fee collection documents, and publicity of the charge and fee collection regime which are not mentioned in this Decision shall comply with the guidance in the Finance Ministry's Circular No. 63/2002/TT-BTC of July 24, 2002, guiding the implementation of the provisions of law on charges and fees.

4. Agencies, organizations and individuals should promptly report any problems arising in the course of implementation to the Finance Ministry for study and additional guidance.

TABLE

OF CHARGES FOR THE APPRAISAL OF SEA-GOING SHIP PURCHASE AND SALE DOSSIERS AND FEES FOR THE REGISTRATION OF SEA-GOING SHIPS, GRANT OF DIPLOMAS OR CERTIFICATES RELATED TO SEA-GOING SHIP ACTIVITIES, AND ANNOUNCEMENT OF SEAPORTS
(Issued together with the Finance Minister's Decision No. 84/2005/QD-BTC of November 28, 2005)

Notes: For sea-going ships without GT indication, the conversion is as follows:

- For cargo ships: 1.5 tons of registered tonnage shall be treated as 01 GT

- For towing or pulling vessels: 01 HP (KW) shall be treated as 0.5 GT

- For barges: 01 ton of registered tonnage shall be treated as 01 GT.-