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MINISTRY
OF FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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No.:
146/2016/TT-BTC
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Hanoi,
October 06, 2016
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CIRCULAR
PROVIDING
FOR FEES FOR FLIGHTS OVER THE VIETNAM'S AIRSPACE AND THE COLLECTION,
TRANSFER AND MANAGEMENT THEREOF
Pursuant to the Law on Civil Aviation of Vietnam
dated June 29, 2006 and the Law dated November 21, 2014 on amendments to a
number of articles of the Law on Civil Aviation of Vietnam;
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 detailing and guiding the
implementation of a number of 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 Ministry of Finance;
At the request of the Director of
the Corporate Finance Department;
Minister of Finance promulgates this Circular to
provide for fees for flights
over the Vietnam's airspace and the collection, transfer and management
thereof.
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1. This Circular provides for
the fees for flights over the Vietnam’s airspace, the exemption from paying
fees, the collection, transfer, management and use thereof.
2. This Circular applies to
the entities that own, use or manage the aircrafts flying over the airspace of
Vietnam (hereinafter referred to as the aircraft operator), providers of flight
operation services to flights over the Vietnam’s airspace, competent state
authorities and other relevant entities.
3. Where an international agreement
to which the Socialist Republic of Vietnam is a signatory regulates otherwise,
such international agreement shall prevail.
Article 2. Interpretation of terms
In this document, these terms are construed as
follows:
1. Maximum takeoff weight
(MTOW) means the maximum takeoff weight specified in the Operation
Specification of an aircraft.
2. Operation distance of a
flight over the Vietnam’s airspace refers to the distance between an
aircraft’s point of entry into and point of exit from an airway in the
Vietnam's airspace.
3. Operation distance of a flight
over the Vietnam’s airspace and the flight information region managed by
Vietnam refers to the distance between an aircraft’s point of entry into and point of exit from an
airway managed and controlled by Vietnam.
4. Scheduled flight refers
to a commercial flight which is regularly conducted according to the flight
schedule announced on the carrier’s airline booking system.
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6. Public aircraft flights refer
to the flights of military aircrafts or special-use aircrafts of customs
authorities or public security forces and the flights of civil aircrafts for
public service purposes only.
7. Special aircraft flights
refer to the flights prescribed in Clause 1 Article 2 of the Government’s
Decree No. 03/2009/ND-CP dated January 09, 2009 providing
for the assurance of special aircraft flights.
8. Special aircraft flights of
Vietnam refer to the flights prescribed in Clause 2 Article 2 of the Government’s Decree No. 03/2009/ND-CP dated January
09, 2009 providing for the assurance of special aircraft flights.
9. Foreign special aircraft flights refer to the flights
prescribed in Clause 3 Article 2 of the Government’s
Decree No. 03/2009/ND-CP dated January 09, 2009 providing for the assurance of
special aircraft flights.
Article 3. Flights subject
to paying overflight fees
1. Scheduled flights.
2. Non-scheduled
flights.
3. Special aircraft flights in
combination with commercial transport (which are considered as scheduled or
non-scheduled flights as regulated in Clause 4, Clause 5 Article 2 and Clause
1, Clause 2 of this Article herein).
Article 4. Flights exempted
from paying overflight fees
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1. Special aircraft flights
(including special aircraft flights combined with commercial transport).
2. Public aircraft flights.
3. Flights for search and
rescue, transport of humanitarian aid, disaster and flood relief and other humanitarian
activities.
Article 5. Fees for flights
over the Vietnam's airspace
1. Fees charged to scheduled
flights
a) Scheduled flights over the
Vietnam's airspace
Maximum
takeoff weight (MTOW)
Fee (USD/flight)
Flight distance
over the Vietnam's airspace under 500 km
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Less than 20 tonnes
115
129
From 20 tonnes to less than 50 tonnes
176
197
From 50 tonnes to less than 100 tonnes
255
286
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330
370
From 150 tonnes to less than 190
tonnes
384
431
From 190 tonnes to less than 240 tonnes
420
460
From 240 tonnes to less than 300 tonnes
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490
Not less than 300 tonnes
480
520
b) Scheduled
flights over the Vietnam's airspace and the flight
information region managed and controlled by Vietnam
Maximum
takeoff weight (MTOW)
Fee
(USD/flight)
Total flight
distance over the Vietnam's airspace and the flight information
region managed and controlled by Vietnam under 500 km
Total
flight distance over the Vietnam's airspace and the flight information region
managed and controlled by Vietnam of 500 km or
above
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61
68
From 20 tonnes to less than 50
tonnes
93
104
From 50 tonnes to less than 100 tonnes
134
150
From 100 tonnes to less than 150
tonnes
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195
From 150 tonnes to less than 190
tonnes
202
227
From 190 tonnes to less than 240 tonnes
221
242
From 240 tonnes to less than 300 tonnes
237
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Not less than 300 tonnes
253
274
2. Fees charged to
non-scheduled flights shall be 120% of corresponding fees as prescribed in
Clause 1 of this Article.
Article 6. Collector,
management and transfer of collected fees for flights over the Vietnam's airspace to state budget
1. Fees for flights over the
Vietnam's airspace are considered as government revenues.
Vietnam Air Traffic Management Corporation shall be responsible for collecting
overflight fees and transfer the entire collected fees to the
central-government state budget and enter them into accounts according to
corresponding sub-items and chapters. Expenditure for activities related to the
collection of fees for flights over the Vietnam's airspace shall be covered by
revenues from services provided by the Vietnam Air Traffic
Management Corporation.
2. Responsibilities of Vietnam Air Traffic Management Corporation:
Based on the list of airways across the Vietnam’s
airspace and the list of airways across the Vietnam’s airspace
and the flight information region managed and controlled
by Vietnam, which are announced by the Civil Aviation Administration of
Vietnam, the Vietnam Air Traffic Management Corporation
has the responsibility to:
a) Collect fees for flights over the
Vietnam's airspace according to the regulated rates in full and on
schedule.
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c) Register, declare and pay fees for flights over
the Vietnam's airspace to the tax agency in the locality where its head office
is located, and make transfer of fees to the central-government budget in accordance with regulations in the Circular No. 156/2013/TT-BTC
dated November 06, 2013 by Minister of Finance providing guidance on a number
of articles of the Law on tax management, the Law on
amendments to the Law on tax management and the Government's Decree No.
83/2013/ND-CP dated July 22, 2013.
d) Transfer collected fees
during a month to the account of central-government budget at the end of every
month in conformity with guidance by the tax agency in the
locality where its head office is located; the difference between the
stated amount and the fees collected at the end of each month shall be
transferred to central-government budget as regulated in Point c Clause 2 of
this Article.
3. Vietnam Air Traffic Management
Corporation may make deduction of overflight fees receivable in the
following cases where it’s unable to collect a receivable in excess of 03
years:
a) An aircraft operator is declared bankrupt;
b) Flights over the Vietnam's
airspace are stopped.
Vietnam Air Traffic Management
Corporation shall continue following settled debts for a period of not
less than 10 years but not exceeding 15 years as of the settlement of each debt
as well as adopting debt recovery methods. Collected amount of debts must be transferred
to the central-government budget in accordance with prevailing laws.
Article 7. Making and
circulation of estimates of fees being collected for flights over the Vietnam's airspace
1. Based on the actual
collection of overflight fees and the aviation demand forecasting announced by
the Civil Aviation Administration of Vietnam, Vietnam Air Traffic
Management Corporation shall make and send the estimate of fees being
collected for flights over the Vietnam’s airspace to the Civil Aviation Administration
of Vietnam for submitting a consolidated estimate to Ministry of
Transport by July 15th of every year. Ministry
of Transport shall consider and aggregate the estimate of fees for
flights over the Vietnam’s airspace with its estimates of state budget revenues
and expenditures of the following year and send them to Ministry of Finance by
July 20th of every year.
2. Ministry of Transport shall
send the estimate of fees for flights over the Vietnam's airspace to the Civil
Aviation Administration of Vietnam upon decision on giving estimate by Ministry
of Finance. Then, the Civil Aviation Administration of Viet Nam shall send the
estimate of fees for flights over the Vietnam's airspace to the Vietnam
Air Traffic Management Corporation for implementation.
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1. Vietnam Air Traffic Management
Corporation shall make statements of collected fees for flights over the
Vietnam’s airspace in accordance with regulations in the
Government's Decree No. 120/2016/ND-CP dated August 23, 2016 detailing and
guiding the implementation of a number of articles of the Law on fees and
charges.
2. Ending a financial year, the Vietnam Air Traffic Management Corporation shall prepare
and submit final statement of fees for flights over the Vietnam's
airspace collected during a year to the Civil Aviation
Administration of Vietnam. The Civil Aviation
Administration of Vietnam shall conduct verification and report results
thereof to Ministry of Transport and Ministry of Finance
as regulated.
Article 9. Effect
1. This Circular takes effect as of
January 01, 2017 and shall be applied as of the fiscal year of 2017; replaces the Circular No. 196/2015/TT-BTC
dated December 01, 2015 by Minister of Finance providing for fees for flights
over the Vietnam's airspace and the collection, transfer and management thereof
and the Joint Circular No. 03/2015/TTLT-BGTVT-BTC dated
February 27, 2015 by Ministry of Transport and Ministry of
Finance providing guidance on financial management and plan for provision of air navigation services.
2. Other contents related to the
collection, transfer, management, use, receipts and
announcement of regulations on collection of the fees, which are not provided for
in this Circular, shall be performed in conformity with regulations in the Law
on fees and charges, the Government's Decree No. 120/2016/ND-CP dated August
23, 2016 detailing and guiding the implementation of a number of articles of
the Law on fees and charges, the Circular No. 156/2013/TT-BTC dated November
06, 2013 by Minister of Finance providing guidance on a number of articles of
the Law on tax management, the Law on amendments to the Law on tax management
and the Government's Decree No. 83/2013/ND-CP dated July 22, 2013, and regulations
adopted by Ministry of Finance on the printing, issuance, management and use of receipts of fees and
charges.
3. If any documents referred
to in this Circular are amended, supplemented or replaced, the new ones shall
prevail.
4. Ministry of Transport and
relevant entities should promptly report difficulties that arise
during the implementation of this Circular to Ministry of Finance for consideration.
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