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THE MINISTRY OF
FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.
262/2016/TT-BTC
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Hanoi, November
14, 2016
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CIRCULAR
ON COLLECTION AND PAYMENT
OF FEES FOR GUARANTEEING SAFETY OF PRIVATE NAVIGABLE CHANNELS
Pursuant to the Law on State budget dated June
25, 2015;
Pursuant to the Law on fees and charges dated
November 25, 2015;
Pursuant to the Government’s Decree No. 120/2016/ND-CP
dated August 23, 2016 on guidelines for 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,
entitlements and organizational structure of the Ministry of Finance;
At the request of Director of Department of
enterprise finance,
The Minister of Finance promulgates a Circular
on collection and payment of fees for guaranteeing safety of private navigable
channels.
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GENERAL PROVISIONS
Article 1. Scope
This Circular deals with fees for guaranteeing
safety of private navigable channels invested and operated by specific
enterprises.
Article 2. Regulated entities
This Circular applies to:
1. Vietnam Maritime Administration.
2. Maritime Administration of cities/provinces.
3. Enterprises that invest and operate navigable
channels included in the list of private navigable channels published by the
Ministry of Transport.
4. Organizations, individuals and regulatory
agencies relating to marine activities.
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SPECIFIC PROVISIONS
Article 3. Collecting authorities and amounts
1. Maritime administration of cities/provinces
shall collect fees for guaranteeing safety of private navigable channels
invested and operated by specific enterprises and use invoices as prescribed in
applicable regulations.
2. Amounts of fees for guaranteeing safety of
private navigable channels shall be prescribed in Circular No. 261/2016/TT-BTC
dated November 14, 2016 of the Ministry of Finance on maritime fees and charge
and schedules thereof.
Article 4. Declaration and collection of fees by
collecting authorities
1. With regard to fees for guaranteeing marine
safety as prescribed in Point a Clause 2 Article 5, each Maritime
Administration shall make monthly and annual statements and pay fees as
prescribed in Circular No. 156/2013/TT-BTC dated November 6, 2013 of the
Minister of Finance on guidelines for the Law on Tax administration; Law on
amendments to the Law on Tax administration and the Decree No. 83/2013/ND-CP
dated July 22, 2013 of the Government.
2. With regard to fees for guaranteeing marine
safety prescribed in Point b Clause 2 Article 5 of this Circular, within 10
days from the first working day of the subsequent month, Maritime
Administration shall determine the amount eligible by the enterprise in the
preceding month and make fund transfer to the enterprise. This fee amount is
inclusive of VAT. When receiving the fund, the enterprise shall issue a VAT
invoice to the Maritime Administration and file tax return and remit payment of
VAT as prescribed. The Maritime Administration is not obliged to make tax
declaration or VAT deduction.
Article 5. Management and use of fees
1. The Maritime Administration may keep 2% of the
amount collected to cover expenses associated with fee collection as prescribed
in Article 5 of the Government's Decree No. 120/2016/ND-CP dated August 23,
2016 on guidelines for the Law on fees and charges.
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a) Appropriate 30% of the amount for payment to the
state budget;
b) The enterprise that invests and operate the
private navigable channels is entitled to receive 70% of the amount to cover expenses
associated with the investment and operation of such private navigable channels
as prescribed.
Article 6. Statements of collected amounts and
payments
Vietnam Maritime Administration shall make
statements of the amount collected from fees for guaranteeing safety of private
navigable channel, the amount of fees that the Maritime Administration is
entitled to keep, and the amount of fees payable to state budget upon appraisal
and approval for annual statement of state budget carried out by the Maritime
Administration as prescribed.
The Ministry of Transport shall appraise the
statement of Vietnam Maritime Administration and include it in the Ministry of
Transport's statement, and then send it to the Ministry of Finance for
appraisal as prescribed in the Law on State budget.
Chapter III
IMPLEMENTATION
Article 7. Implementation
1. This Circular comes into force from January 1,
2017, replaces Decision No. 65/2006/QD-BTC dated November 14, 2006 of the
Minister of Finance stipulating the amount of fees for guaranteeing safety of
private navigable channels to be appropriated.
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PP. MINISTER
DEPUTY MINISTER
Tran Van Hieu