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MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom - Happiness
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No.:
198/2011/TT-BTC
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Hanoi
, December 30, 2011
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CIRCULAR
GUIDING THE COLLECTION, MANAGEMENT, USE AND REMITTANCE INTO
STATE BUDGET OF MARINE PILOTAGE FEES AND MECHANISM OF ORDERING MARITIME
PILOTAGE SERVICES
Pursuant to Vietnam Maritime
Code dated 14/6/2005;
Pursuant to the Ordinance
No.38/2001/PL-UBTVQH10 dated August 28, 2001 of charges and fees of the
National Assembly Standing Committee;
Pursuant to the Decree
No.118/2008/ND-CP dated 27/11/2008 of the Government regulating functions,
duties, powers and organizational structure of Ministry of Finance;
Pursuant to the Decree
No.60/2003/ND-CP dated 06/6/2003 of the Government detailing and guiding the
implementation of the State Budget Law;
Pursuant to the Decree
No.173/2007/ND-CP dated November 28, 2007 of the Government of the organization
and operation of maritime pilotage and the Decree No.49/2011/ND-CP dated
21/06/2011 of Government amending and supplementing Article 11 of Decree
No.173/2007/ND-CP dated 28/11/2007 of the Government of organization and
operation of maritime pilotage;
Pursuant to the Decision
No.256/2006/QD-TTg dated 09/11/2006 of the Prime Minister promulgating the
Regulations on bidding, ordering, assigning the plan of production and supply
of public-utility products and services;
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Article 1. Scope of governing and subjects of
application.
1. Scope
of governing: This Circular provides for the collection, management, use,
remittance of state budget of maritime pilotage fees (hereinafter referred to
as pilotage fees) and guides on the mechanism of ordering maritime pilotage
services (hereinafter referred to as pilotage services) in the whole country.
2. Subjects
of application: Subjects to this Circular are the maritime pilotage
organizations (hereinafter referred to as pilotage companies) that are eligible
for the provision of pilotage services as specified in Article 4 of the
Decree No.173/2007/ND-CP dated 28/11/2007 of the Government and the
related State management agencies.
Article 2. Ordering agencies.
Ministry of
Transport (or agencies authorized by the Ministry of Transport) shall place
orders for pilotage services within the whole country (hereinafter referred to
as the ordering agencies).
Article 3. Provision of pilotage services and unit price
of maritime pilotage service order.
1. Provision
of pilotage services includes:
a) Provision
of the vessel-steering service on maritime channels for entering, leaving the
seaport and the offshore petroleum exploitation area.
b) Provision
of the vessel-steering service for travelling in the port.
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2. The
pilotage companies are signed ordering contract of pilotage services with the
ordering agencies according to the unit prices as regulated by the State. The
economic and technical norms of pilotage services shall comply with the
provisions of the Ministry of Transport.
Ministry of
Transport guides the pilotage companies to make the price plans, organize the
evaluation of price plan and sends written request to the Ministry of Finance
for the decision of the ordering unit prices as stipulated.
Article 4. Collection, management, use and remittance
into state budget of pilotage fees.
1. Organization
of collecting fees:
a) The
pilotage fees are the revenues of state budget provided for in the list of
charges issued under the Ordinance on fees and charges. The pilotage
companies directly collect pilotage fees when they supply the pilotage
services.
b) The
pilotage companies use uniformed receipts of maritime charges, fees in
accordance with current regulations and do not have to pay value added tax when
collecting the pilotage fees. The pilotage companies are responsible for
correct, full and timely collection of pilotage fees.
c) Costs for
the organization of collecting pilotage fees are included in the ordering unit
price of pilotage services.
2. Management,
use of collection source of pilotage fees:
a) Source of
pilotage fees collected during the year is remitted 100% into the central
budget. Every month, within first 20 days of the next month, the pilotage
companies are responsible for declaring to the tax office where their
headquarters are located and remitting into the central budget the amount of
pilotage fees actually collected in the previous month.
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3. The
process of establishment, allocation, and assignment of pilotage fees revenue
estimates of the state budget:
a) Each year,
based on inspected figure of pilotage fee estimates of the state budget
notified by the Finance Ministry to the Ministry of Transport; the Transport
Ministry shall inform it to the ordering agencies.
Based on the
inspected figure to be informed, the ordering agencies make collection estimate
of pilotage fees and send it to the Ministry of Transport for consideration and
general synthesis in the State budget estimates of the Ministry of Transport
for sending to the Ministry of Finance to synthesize according to the
provisions of the State Budget Law and the guiding documents.
b) Allocation
and assignment of estimates:
Based on
collection estimate of annual pilotage fees assigned by the competent
authorities, the Ministry of Transport allocates and assigns collection
estimate of pilotage fees to the ordering agencies before December 31 of every
year, at the same time, sends it to the Ministry of Finance and the State
Treasury.
c) Based on
assigned collection estimate of pilotage fees, the ordering agencies shall
order the pilotage companies collecting pilotage fees along with order pilotage
services as provided for in Article 6 of this Circular.
4. Settlement
synthesis of pilotage revenue:
At the end of
financial year, the pilotage companies are responsible for reporting the amount
of pilotage fees remitted into central budget up to December 31 for the
ordering agencies and the local tax offices where they are operating. The
ordering agencies shall settle and synthesize the pilotage fees which are remitted
into budget within the year; report to the Ministry of Transport for
synthesizing the annual state budget revenues of the Ministry of Transport in
accordance the current regulations.
Article 5. Formulation, allocation, and assignment of
funding expenditure estimate of ordering pilotage services.
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The funds for
ordering pilotage services shall be balanced 100% by central budget from the
pilotage fees to be remitted into state budget, and supplemented by the state
budget.
2.
Formulation of estimates:
Each year,
based on inspected figure which is informed by Ministry of Finance, the
Ministry of Transport shall estimate the expenditure of ordering pilotage
services and send it to the Ministry of Finance for synthesis in accordance
with provisions of the State budget Law.
3. Allocation
and assignment of estimate:
Based on
annual expenditure estimate for ordering pilotage service assigned by the
competent authorities, the Ministry of Transport shall make the plan of
estimate allocation and synthesize together with state budget estimate of the
Ministry of Transport, and send it to the Ministry of Finance for estimate
appraisal in accordance with regulations.
After
consulting the Ministry of Finance on the plan for allocation of estimates of
revenues and expenses of state budget, the Ministry of Transport shall assign
expenditure estimate for ordering pilotage service to the ordering agencies for
organizing the ordering of pilotage services; at the same time, send it to the
Ministry of Finance, State Treasury where the ordering agencies open their
transaction accounts for coordinating implementation.
Principles,
procedures, time limits and contents of allocation of expenditure estimate for
ordering pilotage service must comply with the provisions of Circular
No.59/2003/TT-BTC of 23/06/2003 of the Ministry of Finance guiding the
implementation of the Decree No.60/2003/ND-CP dated 06/06/2003 of the
Government detailing and guiding the State Budget Law.
Article 6. Organizations of ordering pilotage services
1. After
having the decision of allocation and asignment of collection estimate of
pilotage fees of the Ministry of Transport, the ordering agencies sign the
ordering contract of collection of pilotage fees and provision of pilotage
services with the pilotage companies before 31/12 of the year preceding the
year of contract performance.
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a) The volume
of ordered services;
b) The
pilotage fees collected in the year to remit into state budget;
c) Ordering
unit Price;
d) The
ordering value;
e) Time of
performance;
đ) Quality of
performance;
e) Method of
acceptance and payment;
h) The
responsibilities and obligations of the pilotage companies when performing the
provision of pilotage services;
i) The
responsibilities of the ordering agency of pilotage services;
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3. Adjustment
of the contract value: To comply with Article 14 of the Decision No.256/2006/QD-TTg
dated 09/11/2006 of the Prime Minister promulgating the Regulations on bidding,
ordering, assigning the plan of production and supply of public-utility
products and services.
Article 7. Acceptance, payment of completed quantity of
pilotage services.
1. Acceptance
of quantity, quality of provided pilotage services:
Quarterly
(before the 20th of the following month), annually the ordering agencies shall
organize the acceptance of quantity and quality of completed pilotage services
during the period for used as a basis for payment for ordering cost by the form
attached to this Circular.
2. Payment
for completed pilotage service quantity:
Based on the
acceptance minute between the ordering agency and the pilotage company, the
ordering agency shall withdraw estimates at the State Treasury to pay for the
completed pilotage service quantity.
Article 8. Control of expenditures through the State
Treasury.
Based on
state budget estimates on funding source of ordering pilotage services, based
on ordering contracts signed with the pilotage companies, the ordering agencies
shall withdraw estimates at the State Treasury to advance, pay for the
pilotage companies; State Treasury where the ordering agencies open their
transaction accounts shall inspect the dossiers, control the expenditures
before advancing, paying according to the signed ordering contracts.
1. Advance
of expenditure of ordering pilotage services:
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b) Dossier of
advance:
- A written
request for withdrawal of state budget (in advance) of the ordering agencies;
- An ordering
contract of public-utility pilotage services which was signed between the
ordering agency and the pilotage company;
- The
decision on assignment of expenditure estimates of the Ministry of Transport.
2. Payment
for costs of ordering pilotage services:
a) Quarterly,
the ordering agency recovers the advance payment and makes payment for the
completed amount of pilotage services to the pilotage company in accordance
with the regulations.
The recovery
of the advance payment is equally divided for the times of payments and started
from the first payment, all advance payment shall be fully recovered at the
last payment of the plan year after the ordering contract between ordering
agency, and the pilotage company is completed.
b) Dossier
for payment includes:
- The decision
on assigning estimates of the Ministry of Transport to the ordering agency;
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- Minutes of
acceptance and certification of completed quantity and quality of pilotage
services made between the ordering agency and the pilotage company;
- The written
valuation of the quantity of completed work under the contract requested for
payment made between the ordering agency and the pilotage company.
- The written
request for estimate withdrawal of state budget (actual expenditure) of the
ordering agency.
c) In case of
up to 31/12 every year, the quantity of the pilotage services accepted and
completed under the contract but its procedures and dossier have not yet been
completed, they shall be continued to pay in the settlement adjustment
period in accordance with current regulations and the settlement shall be
synthesized into the budget year of previous year.
3. The
order and procedures for advance payment, payments are made under the provisions
of Decree No.60/2003/ND-CP dated 06/6/2003 of the Government detailing and
guiding the implementation of the Law on State Budget and the current
guidelines of the State.
Article 9. Handling of payment in case of the pilotage
companies’ unsatisfactory service provision or exceeding the volume signed in
the contract.
1. In
case the quantity of pilotage services provided by the pilotage company during
the year does not meet the quantity of pilotage services as stated in the signed
contract, the pilotage company is paid corresponding to the quantity of
completed and accepted pilotage services.
2. In
case the quantity of pilotage services provided by pilotage company during the
year exceeds the quantity of pilotage services as stated in the signed
contract, and has been accepted, the ordering agency shall pay the completed
quantity right in the year (if expenditure budget is still available). If
the budget is not enough, the ordering agency estimates additional funding for
next year; When allocating annual buget expenditure estimates, the ordering
agency actively reports to the Ministry of Transport for funding to make
payment for the quantity made in previous year, the remaining fund is allocated
to perform the task of ordering pilotage service in the planning year.
Article 10. Price subsidies, financial support for the
provision of pilotage services.
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Article 11. Settlement of budget for ordering pilotage
services.
The ordering agencies are responsible for making report of settlement
of budget for ordering pilotage services in accordance with provisions of the
Law on State Budget; the Ministry of Transport appraises the funding settlement
of ordering pilotage services, synthesizes generally in the settlement of the
Ministry of Transport, sends it to the Ministry of Finance for the evaluation
in accordance with provisions of the State Budget Law and other guiding
documents.
Article 12. Responsibilities of the pilotage companies.
1. The pilotage companies shall collect pilotage fees and provide for pilotage
services in accordance with the contract signed with the ordering agency and
according to the provisions of law.
2. State
fund used for the payment for annual quantity of ordering pilotage services is
turnover of the pilotage companies; the pilotage companies shall declare and
pay tax according to regulations. The
pilotage companies perform accounting and financial management as prescribed by
current law in accordance with the each type of business registration.
Article 13. The inspection.
The pilotage companies are subject to the period or irregular
inspection, examination and supervision of financial agencies, tax offices and
related state management agencies in the collection and payment of pilotage
fees; the use of ordering funds of the state, the price management and business production
activities of the companies under the provisions of current law.
Article 14. Effect.
This Circular takes effect from February 15, 2012, applied from
the 2012 fiscal year and replaces the Circular No.91/2007/TT-BTC dated
31/07/2007 of the Ministry of Finance guiding the elaboration, assignment of plan and
financial management in the sector of public-utility service provision of
maritime pilots and regulations which are previously contrary to the provisions
of this Circular.
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FOR
MINISTER
DEPUTY MINISTER
Tran Van Hieu
Forms
issued together with Circular No.198/2011/TT-BTC dated December 30, 2011 of the
Ministry of Finance:
MINISTRY
OF TRANSPORT
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SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom - Happiness
----------------
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Of
public-utility service of maritime pilots completed in quarter..........(year)
Pursuant to
the Circular No.........../2011/TT-BTC on date ....... month ....... year 2011
of the Ministry of Finance guiding the collection, management, use and
remittance of state budget of maritime pilotage fees and ordering mechanism of
maritime pilotage services;
Pursuant to
the Contract No........ on date ....... month ....... year ....... between the
Ministry of Transport (or specialized agency authorized by the Ministry of
transport) and the Pilotage Company, .......
Today, on
date ....... month ....... year ....... we are:
- Party A:
The Ministry of Transport (or specialized agency authorized by the Ministry of
transport), address .......
Legal
representative is Mr (Mrs) ..................... Position.............
- Party B:
Representative of Pilotage Company ............., address.......
Jointly
establishing the Minute of acceptance for quantity of maritime pilotage service completed in quarter.......
(year......) as follows:
1 / The
implementation of collection and remittance of state budget of maritime
pilotage fees:
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- Total fees
collected:
- Total fees
paid in state budget:
- Total
remaining fees required to collect in state budget:
2 / The
implementation of task of ordering maritime pilotage services:
No.
Services
Unit
price
Ordering
quantity under contract
Quantity
completed and accepted
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Value
to be paid
(VND)
1
2
3
4
5
6
7
= 3 x 5
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Service of vessel-steering on
maritime channel for entering, leaving seaports.
2
Service of vessel-steering for
travelling in the ports
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3
Other concerned pilotage
services
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Total
3/ Situation of payment:
- Expense has been advanced:
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- Withdrawal of advance of this
time:
- Expense remained for payment
(+) or required to withdraw (-):
4/ Recommendations, proposals of
two parties:
Representative
of Party A
Representative
of Party B