Circular No. 103/2013/TT-BTC stipulates the amount of collection, collection regime, payment, management, and use of fees for issuing waterway transport permits across the border with Cambodia.

CIRCULAR

Regulations on the level of collection, collection regime, submission, management, and use of fees for issuing waterway transport permits crossing the border with Cambodia

Regulations on the level of collection, collection regime, submission, management, and use of fees for issuing waterway transport permits crossing the border with Cambodia

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Pursuant to the Law on inland waterway traffic;

Pursuant to the Ordinance on Fees and Charges 2001;

Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges; Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government amending and supplementing certain articles of Decree No. 57/2002/NĐ-CP;

Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to the Agreement between the Government of Vietnam and the Royal Government of Cambodia on Waterway Transport dated December 17, 2009;

At the request of the Director of the Tax Policy Department;

The Minister of Finance issues this Circular regulating the level of collection, collection regime, submission, management, and use of fees for issuing waterway transport permits crossing the border with Cambodia as follows:

Article 1. Scope of application

This Circular applies to organizations and individuals of Vietnam requesting issuance of waterway transport permits crossing the border with Cambodia and competent authorities issuing such permits in accordance with regulations.

Article 2. Level of fee collection

1. For permits for passenger and ordinary cargo vessels traveling multiple times, with a maximum validity period of 12 months: VND 200,000 per issuance;

2. For permits for passenger and ordinary cargo vessels making a single trip, with a maximum validity period of 60 days: VND 100,000 per issuance;

3. For permits for dangerous goods transport vessels, with a maximum validity period of 60 days: VND 150,000 per issuance.

Extension of permits shall be charged at 50% of the fee for corresponding permits.

Article 3. Management and use of fees

Fees for issuing waterway transport permits crossing the border are state budget revenues managed and used as follows:

1. For fees collected by the Vietnam Inland Waterways Administration, 100% of the collected fees shall be deposited into the state budget according to the current State Budget Classification. The expenses for organizing the collection of fees by the Vietnam Inland Waterways Administration shall be covered by the state budget and included in the annual budget estimate of the unit.

2. For fees collected by the Departments of Transportation of provinces and centrally governed cities, the Departments of Transportation may retain 50% of the collected fees to cover the costs of issuing permits; the remaining 50% shall be deposited into the state budget according to the current State Budget Classification.

Article 4. Organization of Implementation

1. The Vietnam Inland Waterways Administration under the Ministry of Transport is the competent authority responsible for issuing, extending permits, and collecting fees from the subjects specified in Clause 1, 3, and 4 of Article 2 of this Circular.

2. The Departments of Transportation of provinces and centrally governed cities are the competent authorities responsible for issuing, extending permits, and collecting fees from the subjects specified in Clause 2 and 4 of Article 2 of this Circular.

This Circular takes effect from October 1, 2013.

4. Other contents related to registration, declaration, collection, submission, management, use, and publicizing the collection regime of fees for issuing waterway transport permits crossing the border not stipulated in this Circular shall be implemented in accordance with the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and charges, Circular No. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002, Circular No. 28/2011/TT-BTC dated February 28, 2011 of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration, guiding the implementation of Decree No. 85/2007/NĐ-CP dated May 25, 2007 and Decree No. 106/2010/NĐ-CP dated October 28, 2010 of the Government, Circular No. 153/2012/TT-BTC dated September 17, 2012 of the Ministry of Finance guiding the printing, issuance, management, and use of various types of receipts for fees and charges belonging to the state budget and any subsequent amendments and supplements (if any).

5. During the process of implementation, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for consideration and guidance.