1. License plate re-issuance charged VND 100,000 per vehicle per issuance
Such new content is defined in the Circular No. 229/2016/TT-BTC on the rate, collection, payment and management of charges for registration and license plate of motorized land vehicles. It stipulates that:
- The charge for reissuance of motorcycle’s or automobile’s license plate is VND 100,000 per vehicle per issuance (it is currently regulated to vary according to the actual purchase price of license plate).
- The charge for replacement of motorcycle’s or automobile’s registration paper without license plate is VND 30,000 per vehicle per replacement.
- The charge for issuance of initial registration paper for small cars not employed for commercial passenger transport and motorcycles moved to a zone where the charges are higher than those in their previous zone shall be governed by Section I of the fee schedule in the Circular.
- If such zonal change results from job relocation or permanent address change and the owner of the vehicle does not change, the charge for replacement of registration paper and license plate, provided the formalities are fulfilled, shall be subject to Section II of the fee schedule in the Circular.
2. Charge for accreditation of ship captain’s expertise
On November 08, 2016, the Ministry of Finance promulgated the Circular No. 198/2016/TT-BTC on the rate, collection, submission, management and use of the fees and charges for inland water transport and rail transport.
The charges for inland water transport are defined below:
- Charge for initial accreditation or re-accreditation of ship captain's or chief engineer’s expertise is VND 50,000 per accreditation;
- Charge for issuance or reissuance of professional certificates is VND 20,000 per certificate.
The charge for accreditation of ship captain’s or chief engineer’s expertise or issuance of professional certificates with the new PET material shall be VND 135,000 per accreditation or certification.
3. Deadline for payment of airport concession fee
Circular No. 247/2016/TT-BTC as promulgated on November 11, 2016, defines the rate, collection, submission, management and use of airport concession fees.
The declaration, collection and payment of airport concession fees progress as follows:
- By no later than the 20th of each month, payers shall pay the previous month’s fee(s) for the flights from and to the airports under the management of the airports authorities.
- Such fee(s) shall be paid directly to the collector or to its budgetary contribution accounts at the State Treasury.
- On no later than Monday of each week, the fee collector shall deposit the fee amount collected in the previous week into the budgetary contribution account at the State Treasury.
- The rate of airport concession fees is equal to that currently defined:
+ Flight governing: VND 165,000/take-off or landing;
+ Airport operation: VND 335,000/take-off or landing.
4. Exemption of the fee for use of railway infrastructure
Ministry of Finance has lately promulgated the Circular No. 295/2016/TT-BTC on the rate, collection and submission of the fee for use of railway infrastructure.
The use of railway infrastructure for the following purposes shall be exempted from such fee:
- Examine, repair and maintain the railway infrastructure;
- Combat flood and storm, perform rescues against railway incidents;
- Contribute to national defense and security.
Moreover, the Circular defines that the rate of the fee for use of railway infrastructure is 8% of the rail transport revenues.
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