Circular No. 08/2024/TT-BTC on the amount of fees, collection and payment procedures for marine disposal permit issuance

CIRCULAR

Regulations on the amount of fees, collection system, and payment of fees for issuing seabed disposal permits

Pursuant to the Law on Fees and Charges dated November 25, 2015;

Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to the Law on Marine Resources, Environment, and Islands dated June 25, 2015;

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges; Decree No. 82/2023/NĐ-CP dated November 28, 2023 of the Government amending and supplementing certain provisions of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges;

Pursuant to Decree No. 40/2016/NĐ-CP dated May 15, 2016 of the Government detailing the implementation of certain provisions of the Law on Marine Resources, Environment, and Islands;

Pursuant to Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration; Decree No. 91/2022/NĐ-CP dated October 30, 2022 of the Government amending and supplementing certain provisions of Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration;

Pursuant to Decree No. 11/2020/NĐ-CP dated January 20, 2020 of the Government stipulating administrative procedures under the State Treasury; Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government stipulating invoices and vouchers;

Pursuant to Decree No. 14/2023/NĐ-CP dated April 20, 2023, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Based on the proposal of the Director of the Department of Management and Supervision of Tax, Fee, and Charge Policies;

The Minister of Finance issues this Circular regulating the amount of fees, collection system, and payment of fees for issuing seabed disposal permits.

Article 1. Scope of Regulation and Applicability

Article 1. This Circular regulates the amount of fees, collection system, and payment of fees for issuing seabed disposal permits, including issuance, reissuance, extension, amendment, and supplementation of seabed disposal permits.

Article 2. This Circular applies to fee payers; organizations collecting fees; other organizations and individuals related to the collection and payment of fees for issuing seabed disposal permits.

Article 3. Fee Collecting Organizations

Fee payers are organizations and individuals who obtain, reissue, extend, amend, or supplement seabed disposal permits from competent authorities as prescribed in Article 60 of the Law on Marine Resources, Environment, and Islands.

Article 4. Fee Collecting Organizations

Organizations collecting fees are competent authorities issuing, reissuing, extending, amending, or supplementing seabed disposal permits according to laws on marine resources and environment.

Article 4. Fee Collection Amounts

The amount of fees for issuing, reissuing, extending, amending, and supplementing seabed disposal permits is specified in the following table:

Article 5. Declaration and Payment of Fees

Clause 1. Fee payers shall pay fees when obtaining a seabed disposal permit; the fees shall be paid to the organization collecting fees in accordance with the form prescribed in Circular No. 74/2022/TT-BTC dated December 22, 2022 of the Minister of Finance regarding the form, time limit, declaration, and payment of various fees and charges within the authority of the Ministry of Finance.

Clause 2. The organization collecting fees shall remit 100% of the collected fees into the state budget according to the current state budget classification. The costs for collecting fees shall be covered by the state budget allocated in the budget of the organization collecting fees according to the state budget expenditure regulations. The organization collecting fees shall declare, collect, and remit fees in accordance with Circular No. 74/2022/TT-BTC.

Article 6. Implementation Organization

Article 4. Effective Date

Clause 1. This Circular takes effect from March 21, 2024.

Clause 2. This Circular replaces Circular No. 105/2018/TT-BTC dated November 15, 2018 of the Minister of Finance regulating the amount of fees, collection system, and payment of fees for issuing seabed disposal permits.

Clause 3. Other matters related to the collection, payment, receipt, and public disclosure of the fee collection system not mentioned in this Circular shall be implemented in accordance with the provisions of the following documents: Law on Fees and Charges; Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges; Decree No. 82/2023/NĐ-CP dated November 28, 2023 of the Government amending and supplementing certain provisions of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges; Law on Tax Administration; Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration; Decree No. 91/2022/NĐ-CP dated October 30, 2022 of the Government amending and supplementing certain provisions of Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration; Decree No. 11/2020/NĐ-CP dated January 20, 2020 of the Government stipulating administrative procedures under the State Treasury; Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government stipulating invoices and vouchers; Circular No. 78/2021/TT-BTC dated September 17, 2021 of the Minister of Finance guiding the implementation of certain provisions of the Law on Tax Administration dated June 13, 2019, and Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government stipulating invoices and vouchers.

Clause 4. During the implementation, if the relevant documents mentioned in this Circular are amended, supplemented, or replaced, they shall be implemented according to the new amended, supplemented, or replaced documents.