Circular No. 115 TC/GTBÐ stipulates the management regime for collecting and using revenue from vessel registration fees and seafarer registration fees.

Pursuant to …;[1]

REGARDING THE REGIME OF COLLECTION, PAYMENT, MANAGEMENT, AND USE OF FEES FOR REVIEWING DOCUMENTS FOR PURCHASE AND SALE OF SEAGOING VESSELS AND LICENSE FEES FOR REGISTERING SEAGOING VESSELS, ISSUING CERTIFICATES RELATED TO SEAGOING VESSEL ACTIVITIES, AND ANNOUNCING SEAPORTS

Decision No. 84/2005/QD-BTC dated November 28, 2005, of the Minister of Finance on the regime of collection, payment, management, and use of fees for reviewing documents for purchase and sale of seagoing vessels and license fees for registering seagoing vessels, issuing certificates related to seagoing vessel activities, and announcing seaports came into effect from December 21, 2005, and was amended and supplemented by:

Decision No. 62/2006/QD-BTC dated November 6, 2006, of the Minister of Finance on amending and supplementing Decision No. 84/2005/QD-BTC dated November 28, 2005, of the Minister of Finance on the regime of collection, payment, management, and use of fees for reviewing documents for purchase and sale of seagoing vessels and license fees for registering seagoing vessels, issuing certificates related to seagoing vessel activities, and announcing seaports, which took effect from December 5, 2006.

THE MINISTER OF FINANCE

Pursuant to the Ordinance on Fees and Charges dated August 28, 2001, and Decree No. 57/2002/ND-CP dated June 3, 2002, of the Government detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to the Vietnam Maritime Code dated June 30, 1990;

Pursuant to Decree No. 91/CP dated August 23, 1997, of the Government on the issuance of regulations on seagoing vessel registration and crew members, and Decree No. 23/2001/NĐ-CP dated May 30, 2001, of the Government on amending and supplementing certain provisions of the regulations on seagoing vessel registration and crew members issued together with Decree No. 91/CP dated August 23, 1997;

Pursuant to Decree No. 99/1998/ND-CP dated November 28, 1998, of the Government on the management of ship purchases and sales;

Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Implementing the International Convention on Civil Liability for Oil Pollution Damage 1969, as amended by the Protocol of 1992 (CLC 1992 Convention);

After receiving comments from the Ministry of Transport (in Circular No. 3829/BGTVT-TC dated June 23, 2005);

At the proposal of the Director of the Tax Policy Department[2],

DECISION:

Article 1.

Article 2.

1.

Owners of seagoing vessels (commercial vessels, service vessels, public service vessels, research vessels, sports and recreational vessels), port managers, and seafarers working on these vessels must pay fees and license fees according to the rates specified in the attached Fee Schedule when served by maritime administrative agencies for the following services:

a) Issuing ship registration certificates;

b) Issuing certificates allowing operation on various types of vessels;

c) Reviewing ship purchase and sale documents;

d) Inspection and announcement of wharf and port areas (after the investor has completed construction of the port according to the approved project by the competent authority and the maritime administrative agency has announced the opening of the wharf, cargo transfer area, and port in accordance with the laws on maritime affairs);

e) Issuing certificates confirming participation in insurance or other financial guarantees regarding civil liability of shipowners (oil tankers over 2,000 tons) for oil pollution damage under the 1992 CLC Convention.

2. This Decision does not apply to fishing vessels under the Fisheries sector, military and security vessels managed by the Ministry of National Defense and the Ministry of Public Security, and seafarers working on such vessels.

Article 3.

Article 4.

1. The fee collection agency may retain 70% (seventy percent) of the total amount collected from fees and license fees to cover expenses for collecting fees and license fees as stipulated in Point 4-b, Section C, Part III of Circular No. 63/2002/TT-BTC dated July 24, 2002, of the Ministry of Finance guiding the implementation of laws on fees and license fees;

2. The remaining total amount of fees and license fees collected, after deducting the retained amount as prescribed in Clause 1 of this Article (30%), the fee collection agency must remit it to the state budget (central budget) according to the corresponding chapters, types, items, sub-items of the current state budget classification.

Article 5

1.

This Decision takes effect fifteen days

2. Repeal Circular No. 115 TC/GTBĐ dated December 16, 1994, of the Ministry of Finance on the regime of managing and using revenue from license fees for seagoing vessel registration and crew members.

3. Matters related to the collection, payment, management, use, receipt vouchers, and publicizing the fee collection regime not mentioned in this Decision 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 license fees.

4. In the course of implementation, if there are any difficulties, please promptly report them to the Ministry of Finance for study and supplementary guidance./.

FEE SCHEDULE

FEES FOR REVIEWING DOCUMENTS FOR PURCHASE AND SALE OF SEAGOING VESSELS AND LICENSE FEES FOR REGISTERING SEAGOING VESSELS, ISSUING CERTIFICATES RELATED TO SEAGOING VESSEL ACTIVITIES, AND ANNOUNCING SEAPORTS

Note:

Seagoing vessels without gross tonnage, converted as follows:

- Cargo ships: 1.5 tons of registered deadweight equals 1 GT.

- Tugs, push boats: 1 HP (KW) equals 0.5 GT.

- Barges: 1 ton of registered deadweight equals 1 GT.