This Circular stipulates the collection and use of service fees for passengers at airports, including the target group, fee rates, management and use of revenue, settlement, and payment to the State budget. Airports may retain a portion for regular expenses, with the remainder paid into the State budget.
适用范围
Passengers departing from Vietnamese border gates via air at airports; airports; Ministry of Finance; Civil Aviation Administration of Vietnam; local tax authorities.
要点
- Passengers must pay a US$6 service fee when departing from Vietnamese border gates via air at airports.
- Airports may retain 5% of the collected amount for regular expenses, with the remainder paid into the State budget.
- Records and receipts of fee collection must be kept complete and registered with the local tax authority.
- Passengers may pay the fee in foreign currency or Vietnamese dong according to the exchange rate published by the State Bank.
- Airports must prepare declarations and submit the collected fees to the State budget as prescribed.
🌐 本文件的社会影响
- Positive impact: Increase revenue for the State budget, improve passenger service quality.
- Negative impact: Increased cost burden on passengers traveling by air; complex regulations may cause difficulties in implementation.
❓ 常见问题
How much service fee must passengers pay?
Passengers must pay a US$6 service fee.
What percentage of the collected amount may airports retain?
Airports may retain 5% of the collected amount for regular expenses.
Can passengers pay the fee in foreign currency or only in Vietnamese dong?
Passengers may pay the fee in foreign currency or Vietnamese dong according to the exchange rate published by the State Bank.
What amount may airports retain for regular expenses?
Airports may retain 5% of the collected amount for regular expenses.
When must the fee be paid into the State budget?
Passengers may negotiate with local tax authorities regarding the time of payment of the fee into the State budget, but must prepare complete declarations.
全文
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM Independence – Freedom – Happiness |
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Number: 02/TC-GTBĐ |
Hanoi, January 7, 1993 |
CIRCULAR
OF THE MINISTRY OF FINANCE
Guidelines on the collection and use of fees for serving passengers at airports
Pursuant to Decision No. 276/CT dated July 28, 1992 of the Chairman of the Council of Ministers on the unified management of various types of fees and charges, the Ministry of Finance provides guidelines on the collection and use of fees for serving passengers at airports as follows:
1. Purpose of Collection.
The fee for serving passengers is a revenue of the State collected at airports. Airports have the responsibility to collect this fee on behalf of the State and may retain a portion for serving passengers at the airport, with the remainder being remitted to the State budget.
2. Objects of Collection.
All passengers departing from Vietnam's air ports must pay the fee for serving passengers.
This fee is exempted for the following categories:
Heads of state and their accompanying personnel, and delegations of political parties and governments invited by the Central Committee of the Communist Party of Vietnam and the Government of Vietnam.
Staff and employees of diplomatic missions (embassies, consulates) and organizations of the United Nations Development Programme (UNDP).
3. Rate of Collection.
The rate of collection is 6 USD per passenger.
Passengers may pay in foreign currency or Vietnamese dong according to the exchange rate published by the State Bank of Vietnam at the time of payment.
In cases where international and regional prices change, or service conditions improve, the Director of the Civil Aviation Administration of Vietnam shall review and propose to the Ministry of Finance to adjust the rate of collection accordingly.
4. Management and Use of Revenue.
a) Accounting Records and Receipts for Fees:
Airports are responsible for maintaining accounting records to fully track the amount of airport service fee revenue generated in accordance with the Law on Accounting and Statistics.
Fee receipts are issued by the Ministry of Finance (General Department of Taxation). In special cases requiring specific receipts, the General Department of Taxation will coordinate with airports to implement them.
Accounting books and receipts for fees must be registered with local tax bureaus in accordance with Circular No. 48-TC/TCT dated September 28, 1992 of the Ministry of Finance.
b) Use of Revenue:
Airports may retain a portion of the airport service fee revenue to cover regular expenses for staff involved in collecting these fees such as: salaries, social insurance, raw materials - regular maintenance work, bonuses, and other necessary expenses, and other means.
Airports may retain a percentage of the total fees collected, averaging 5%.
The Civil Aviation Administration of Vietnam will determine the specific percentage for each airport based on the average not exceeding 5%, and report to the Ministry of Finance.
The retained fee percentage is recorded as revenue (excluding business income tax).
For non-recurring expenditures such as purchasing equipment for airports to enhance passenger service quality, airports must annually prepare plans and submit them for approval by the Ministry of Finance and the Ministry of Transport (Civil Aviation Administration of Vietnam) to allocate funds from the State budget.
5. Settlement and Remittance to the State Budget.
The amount of fees to be remitted to the State budget is the total fees collected minus the retained percentage for regular expenses as specified above.
Airports are responsible for preparing and submitting the full amount of fees due to the State budget, with the timing of submission depending on the collection characteristics and can be agreed upon with local tax bureaus as stipulated in Circular No. 48-TC/TCT dated September 28, 1992 of the Ministry of Finance.
By the end of the year, airports are responsible for settling the amounts due, collected, retained for regular expenses, and still to be remitted to the State budget with the financial authorities in accordance with the regulations of the Ministry of Finance.
Along with periodic reviews every six months and annually regarding the value (money), the Ministry of Transport and the Ministry of Finance will assess and evaluate how effectively the retained funds are used for equipping and improving services at airports, including physical assets, facilities, and service forms for passengers.
6. Implementation Provisions.
This circular takes effect from January 1, 1993
Any difficulties encountered during implementation should be reported to the Ministry of Finance for consideration and resolution./.
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(Signed) Pham Van Trong |
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