Circular No. 117/2014/TT-BTC guiding the implementation of certain provisions of Decree No. 67/2014/NĐ-CP dated July 7, 2014 of the Government on some policies for developing fisheries.

Circular No. 117/2014/TT-BTC provides detailed regulations on certain provisions and measures to implement Decree No. 67/2014/NĐ-CP on fisheries development policies. It guides the registration of vessels, support for fuel transportation costs, regular maintenance and repair of distant water fishing vessels and post-harvest services. Additionally, it specifies how to confirm the operation of these vessels through confirmation letters from management units or satellite monitoring systems.

文号117/2014/TT-BTC
文件类型Circular
发布机关Ministry of Finance
签署人Nguyễn Công Nghiệp — Thứ trưởng
更新20/06/2026
行业Finance
领域Budget Management
发布日期21/08/2014
生效日期21/08/2014
失效日期
状态In effect
✦ 智能摘要

Circular No. 117/2014/TT-BTC provides detailed regulations on certain provisions and measures to implement Decree No. 67/2014/NĐ-CP on fisheries development policies. It guides the registration of vessels, support for fuel transportation costs, regular maintenance and repair of distant water fishing vessels and post-harvest services. Additionally, it specifies how to confirm the operation of these vessels through confirmation letters from management units or satellite monitoring systems.

适用范围

Vessel owners engaged in distant water fishing and post-harvest services, and relevant functional agencies involved in such activities.

要点

  • Guidance on registering vessels to benefit from support policies.
  • Confirmation of vessel operations through confirmation letters from management units or satellite monitoring systems.
  • Detailed regulations on supporting fuel transportation costs, regular maintenance and repair of distant water fishing vessels and post-harvest services.
  • Requirement for captains to strictly adhere to communication information reporting regimes with management information system authorities.
  • Guidance on recording voyage logs for post-harvest service vessels operating in distant waters.

🌐 本文件的社会影响

  • Strengthening management of distant water fishing and post-harvest services activities.
  • Financial support for vessel owners to maintain and regularly repair their vessels.
  • Improving the economic efficiency of distant water fishing activities.

❓ 常见问题

Can I register my vessel to receive support under Circular No. 117/2014/TT-BTC?

You can submit an application for vessel registration at the People's Committee of the commune where you reside or at the vessel registration office. The application must include personal information, vessel registration number, main engine power, and the type of activity.

How do I confirm the operation of my vessel?

The operation of the vessel can be confirmed by a confirmation letter from a management unit (such as a Border Guard Post) or through a satellite monitoring system. In cases where direct confirmation is not possible, reporting the vessel's position via satellite positioning is also acceptable.

How will I be supported for fuel transportation costs?

You need to submit an application for fuel cost support for specific voyages to the Department of Agriculture and Rural Development of the province/city. The amount of support is based on the number of voyages completed.

Will I be supported for regular maintenance and repair costs?

Yes, you need to submit an application for support for regular maintenance and repair costs to the Department of Agriculture and Rural Development of the province/city. The amount of support is based on the vessel's operational history.

Do I have to keep voyage logs?

Yes, the captain must record voyage logs for post-harvest service vessels operating in distant waters to monitor and manage the vessel's activities.

全文

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness

Number: 117/2014/TT-BTC

Hanoi, August 21, 2014

CIRCULAR

Guidelines for Implementing Certain Provisions of Decree No. 67/2014/NĐ-CP dated July 7, 2014 of the Government on Certain Policies for Fisheries Development

Pursuant to Decree No. 60/2003/NĐ-CP dated June 6, 2003, promulgated by the Government detailing and guiding the implementation of the Law on State Budget;

Pursuant to Decree No. 89/2015/ND-CP dated October 7, 2015 of the Government amending and supplementing certain articles of Decree No. 67/2014/ND-CP dated July 7, 2014 of the Government on some policies for developing fisheries;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to the proposal of the Director of the State Budget Department;

The Minister of Finance issues this Circular to guide the implementation of certain policies under Decree No. 67/2014/NĐ-CP dated July 7, 2014 of the Government on Certain Policies for Fisheries Development.

Article 1. Scope of Regulation

1. This Circular guides the implementation of investment support policies, tax incentives, and other policies as stipulated in Articles 3, 6, and 7 of Decree No. 67/2014/NĐ-CP dated July 7, 2014 of the Government on Certain Policies for Fisheries Development (hereinafter referred to as Decree No. 67/2014/NĐ-CP).

2. The mechanism for subsidizing interest rates for credit policies as provided in Article 4 of Decree No. 67/2014/NĐ-CP and insurance policies as provided in Article 5 of Decree No. 67/2014/NĐ-CP shall be implemented according to separate Circulars issued by the Ministry of Finance.

Article 2. Applicability

This Circular applies to:

1. Organizations and individuals of Vietnam (hereinafter referred to as ship owners) engaged in fisheries activities.

2. Organizations and individuals implementing infrastructure development projects serving fisheries activities.

3. Other organizations and individuals related to the implementation of policies prescribed in this Circular.

Article 3. Investment Policies

1. Mechanisms for investing in essential infrastructure components of fish ports, anchorage areas for storm shelters, infrastructure in aquaculture zones, centralized breeding areas, upgrading infrastructure at National Aquatic Seed Centers, Regional Aquatic Seed Centers, Provincial Aquatic Seed Centers, Environmental Monitoring and Early Warning Centers for Aquaculture, Central and Regional Aquatic Seed Testing and Certification Centers; annual funding allocation priorities shall be carried out in accordance with Clauses 1, 2, 3, 4, 5, and 6 of Article 3 of Decree No. 67/2014/NĐ-CP.

2. Criteria for classifying fish ports and anchorage areas for storm shelters:

a) Classification of Class I and Class II fish ports: carried out in accordance with the criteria specified in Article 4 of Decree No. 80/2012/NĐ-CP dated October 8, 2012 of the Government on Fish Port Management and Anchorage Areas for Storm Shelters for Fishing Vessels;

b) Classification of anchorage areas for storm shelters: carried out in accordance with the provisions of Section IV, Clause 1 of Decision No. 1349/QĐ-TTg dated August 9, 2011 of the Prime Minister approving the adjustment of the planning for anchorage areas for storm shelters for fishing vessels until 2020, with a vision to 2030.

3. Sources of funds:

a) Central budget earmarked support for implementing programs and projects;

b) People's Committees of provinces and centrally governed cities shall integrate these programs and projects with other relevant programs and projects within their jurisdictions, proactively allocate local budgets and lawful mobilized capital to invest in these programs and projects to ensure synchronization and compliance with industry standards issued by the Ministry of Agriculture and Rural Development.

4. Procedures and formalities for supporting investment in programs and projects shall be carried out in accordance with current regulations.

Article 4. Tax Incentive Policies

1. Exemption from natural resource taxes for organizations and individuals engaged in natural marine product harvesting. Organizations and individuals involved in natural marine product harvesting that are exempted from tax are not required to file monthly natural resource tax declarations or annual final settlement of natural resource tax.

2. No registration fee for fishing vessels and boats engaged in marine and aquatic product harvesting. In such cases, when registering the fee, the owner must present the quality and technical safety inspection certificate issued by the competent authority responsible for managing fishing vessels and boats.

3. Exemption from business registration fees for organizations, households, and individuals engaged in aquaculture, marine and aquatic product harvesting, and post-harvest fisheries services.

4. Exemption from land and water surface rental fees for aquaculture and marine and aquatic product harvesting activities of organizations, households, and individuals. The exemption from land and water surface rental fees shall be implemented in accordance with laws on land and other relevant legal documents.

5. The following cases are not subject to value-added tax:

a) Aquatic products sold by organizations and individuals engaged in aquaculture and marine product harvesting;

b) Insurance for fishing vessels, boats, equipment, and other necessary tools directly serving marine product harvesting.

6. Regarding refund of value-added tax

Ship owners engaged in marine product harvesting are eligible for a refund of value-added tax on vessels used for marine product harvesting if they meet the conditions for VAT deduction as follows:

a) Vessels used for marine product harvesting are newly built or upgraded with a main engine power of 400HP or more;

b) Possess a registration certificate for fishing vessels with a main engine power of 400HP or more or a registration certificate for upgraded fishing vessels with a main engine power of 400HP or more;

c) For new vessel construction: Possess a VAT invoice for purchasing a vessel with a main engine power of 400HP or more or a tax payment receipt for imported goods. In the case of self-construction, there must be an invoice for goods and services used in vessel construction;

d) For vessel upgrades:

- Possess an invoice or consolidated invoices for goods and services used in vessel upgrade activities;

- Possess non-cash payment vouchers for goods and services purchased (including imported goods) valued at twenty million dong or more, except where the total value of goods and services purchased per invoice is less than twenty million dong including VAT.

đ) Documentation and procedures for tax refunds: Implemented in accordance with Article 49 of Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government detailing the implementation of certain provisions of the Law on Tax Administration and the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration.

7. Exemption from personal income tax for households and individuals directly engaged in marine product harvesting.

Households and individuals directly engaged in marine product harvesting must satisfy the following conditions:

a) Possess a property ownership certificate or lease agreement for vessels used for harvesting purposes, directly participating in marine product harvesting activities, and not engaging in prohibited marine product harvesting activities as stipulated by law;

b) Possess a marine product harvesting permit.

8. Corporate income tax shall be exempted on income from marine fishing activities, income from logistical services directly serving marine fishing activities offshore; income from building new or upgrading fishing vessels with main engine power of 400HP or more to serve marine fishing activities.

Income from providing logistical services directly serving offshore marine fishing activities that is exempted from tax includes: income from fuel transportation, gasoline; ice for preserving seafood; spare parts for minor repairs of fishing vessels and gear; fresh water, essential food supplies to supply Vietnamese fishing vessels engaged in offshore marine fishing activities.

The enterprise must separately account for income subject to tax exemption as stipulated herein. In case of failure to separately account for such income, the exempted income shall be allocated according to the ratio of costs of marine fishing activities, direct logistical service provision activities for offshore marine fishing activities, and activities of building new or upgrading fishing vessels with main engine power of 400HP or more to serve marine fishing activities, relative to total costs of the enterprise (including management expenses and sales expenses) during the tax period.

Tax exemption shall not apply to income from the liquidation of fixed assets which have been depreciated and accounted for as deductible expenses when determining taxable income (except income from selling scrap materials related to marine fishing activities, direct logistical service provision activities for offshore marine fishing activities, and activities of building new or upgrading fishing vessels with main engine power of 400HP or more to serve marine fishing activities).

9. Import duties shall be exempted on machinery, equipment, raw materials, and spare parts imported domestically unavailable for building new or upgrading vessels with main engine power of 400HP or more.

Matters not provided for in this Article shall be implemented in accordance with current regulations on taxation.

Article 5. Support for Training and Guidance Costs for Crew Members

1. Recipients of support include:

a) Agencies and units assigned the task of organizing training and guidance for crew members;

b) Crew members operating steel-hulled vessels, new material-hulled vessels; technical operations for harvesting and preserving products using new technology on vessels with main engine power of 400 HP or more.

2. The scope and level of expenditure for supporting crew member training and technical guidance shall be carried out in accordance with Circular No. 139/2010/TT-BTC dated September 21, 2010, issued by the Ministry of Finance, regarding the preparation of budgets, management, and utilization of state budget funds for training and capacity building for officials and civil servants.

3. Based on the number of newly built steel-hulled vessels, new material-hulled vessels, and plans for implementing new technology for harvesting and preserving products on the local territory, the People's Committee of the province shall instruct the Department of Agriculture and Rural Development to review and determine the annual training and guidance needs for crew members operating steel-hulled vessels, new material-hulled vessels; technical operations for harvesting and preserving products using new technology on vessels with main engine power of 400 HP or more, ensuring practical conditions of the locality.

Article 6. Support for transportation costs of goods

1. Recipients of support: owners of service vessels for distant-water fisheries exploitation.

2. Level of support and maximum number of supported trips per year shall be as prescribed at point a, Clause 2, Article 7 of Decree No. 67/2014/ND-CP.

3. Conditions for receiving support:

- Service vessels for distant-water fisheries exploitation with main engine power of 400HP or more must be members of groups, teams, cooperatives, or enterprises engaged in fisheries exploitation.

- Registering service vessels for regular distant-water fisheries exploitation services with the People's Committee of the commune where they are registered or reside, or with competent state agencies and included in the list of service vessels for distant-water fisheries exploitation approved by the provincial People's Committee.

- Having confirmation from military units stationed on nearby islands near fishing grounds or from functional agencies through satellite positioning system (GPS) regarding the vessel’s service activities for distant-water fisheries exploitation.

- Having confirmation from distant-water fisheries exploitation ship owners (ship number, buyer name, quantity of each type of purchased goods).

- Recording and submitting voyage logs of service ships to local state management agencies responsible for fisheries exploitation at the place of registration or residence.

4. Supporting application dossier (one set) includes:

a) For the first voyage support in a year:

- Application form for transportation cost support (Annex 2 issued together with this Circular).

- Business registration certificate (certified copy by authorized agency) for service activities related to fisheries exploitation; confirmation that the ship owner is a member of groups, teams, or cooperatives engaged in fisheries exploitation.

- Certificate of technical safety for service vessels for distant-water fisheries exploitation with main engine power of 400 HP or more (certified copy by authorized agency).

- Confirmation of the vessel’s service activities for distant-water fisheries exploitation for the voyage being supported (Annex 4a or 4b issued together with this Circular).

- Confirmation from distant-water fisheries exploitation ship owners (Annex 5 issued together with this Circular).

- Voyage log for the voyage being supported (Annex 6 issued together with this Circular).

b) For subsequent voyage supports

- Application form for transportation cost support (Annex 2 issued together with this Circular).

- Confirmation of the vessel’s service activities for distant-water fisheries exploitation for the voyage being supported (Annex 4a or 4b issued together with this Circular).

- Confirmation from distant-water fisheries exploitation ship owners (Annex 5 issued together with this Circular).

- Voyage log for the voyage being supported (Annex 6 issued together with this Circular).

Article 7. Support for design costs of steel-hulled fishing vessel models

1. Recipients of support: Units selected and commissioned to design models of steel-hulled fishing vessels and service vessels for distant-water fisheries exploitation with main engine power of 400 HP or more.

2. Level of support: The level of support shall be based on the agreed price or contract between the Ministry of Agriculture and Rural Development and the selected unit for designing vessel models.

Article 8. Support for regular maintenance and repair costs

1. Recipients of support: Owners of steel-hulled vessels with main engine power of 400 HP or more when carrying out regular maintenance and repairs.

2. Level of support: Based on guidance on economic and technical norms for regular maintenance and repairs issued by the Ministry of Agriculture and Rural Development, the provincial People's Committee will determine the level of support according to actual costs, but not exceeding 1% of the value of newly built steel-hulled vessels with main engine power of 400 HP or more.

3. Conditions for receiving support:

a) Ship owners have fishing vessels or service vessels for distant-water fisheries exploitation regularly operating in distant waters and included in the list of fishing vessels and service vessels for distant-water fisheries exploitation approved by the provincial People's Committee, and hold valid fishing licenses (or business registration certificates for service vessels for distant-water fisheries exploitation).

b) Fishing vessels and service vessels for distant-water fisheries exploitation do not violate laws and regulations concerning fisheries and other relevant laws.

3. Supporting application dossier (one set) includes:

a) Application form for regular maintenance and repair cost support (Annex 3 issued together with this Circular);

b) Certified copy of confirmation of distant-water fisheries exploitation activities (Annex 4a or 4b issued together with this Circular);

c) Economic contract for vessel maintenance and repair;

d) Certified copies of documents: Fishing vessel registration certificate; technical safety certificate; fishing license for fishing vessels or business registration certificate for service vessels for distant-water fisheries exploitation;

đ) Invoices or valid receipts related to vessel maintenance and repair.

Article 9. On the procedure for supporting ship owners

1. Organizations and individuals with fishing vessels, service support vessels for fishing operations that frequently operate far from shore shall submit an application to register such vessels (Annex 1 issued together with this Circular) to the People's Committee of the commune where they reside; the People's Committee of the commune shall confirm the eligible recipients for support according to Article 7 of Decree No. 67/2014/ND-CP and compile a list of ship owners to be submitted to the Department of Agriculture and Rural Development of the district for consolidation and reporting to the People's Committee of the district for review, then to the Department of Agriculture and Rural Development of the province for consolidation of the list of eligible vessels for support according to Article 7 of Decree No. 67/2014/ND-CP for approval by the People's Committee of the province. After receiving the decision of the provincial People's Committee approving the list, the Department of Agriculture and Rural Development shall notify the ship owners to prepare the necessary documentation for support.

The Department of Agriculture and Rural Development shall submit to the provincial People's Committee for approval to supplement or remove from the list those vessels that do not meet the conditions for fishing or service support operations in distant sea areas, and shall issue a written notice specifying the reasons to inform the ship owners.

2. Organizations and individuals, upon completion of a voyage and regular maintenance and repair work, shall submit the required documentation as guided by this Circular to the Department of Agriculture and Rural Development; if the documentation is incomplete, within five working days from receipt of the documentation, the Department of Agriculture and Rural Development shall notify the organizations and individuals to complete the documentation.

3. Based on the documentation submitted by organizations and individuals, the Department of Agriculture and Rural Development shall take the lead in coordinating with the Department of Finance to assess and report to the provincial People's Committee for consideration and decision on the list of support for ship owners at least once every quarter. The decision on support for fishermen shall be sent to relevant agencies: the Department of Agriculture and Rural Development, the Department of Finance, the State Treasury of the province, the local Fisheries Management Office, and the State Treasury of the district where the supported ship owner resides.

4. Based on the decision of the provincial People's Committee to support ship owners, the State Treasury of the district shall publicly announce the schedule for disbursing support funds to ship owners so that they can proceed to the State Treasury of the district to process the receipt of support funds.

5. Regarding the procedure for receiving support funds at the State Treasury: Ship owners shall base their actions on the support decision of the provincial People's Committee and the announced schedule for disbursing support funds by the State Treasury, and go to the State Treasury of the district to process the receipt of support funds. To receive the support funds, ship owners must present a valid national identity card for verification and provide their bank account details (if available) for the transfer of support funds.

Article 10. Sources of funding and implementation mechanisms

Sources of funding and implementation mechanisms for policies on training and guiding seafarers, regular maintenance and repair of vessels, supporting transportation costs, and designing sample vessel models as stipulated in Article 8 of Decree No. 67/2014/ND-CP.

Article 11. Preparation of Budget Estimates

1. Along with the annual budget preparation period, based on the list of entities engaged in fishing activities and service support for fishing operations confirmed by the People's Committee of the commune, the Department of Agriculture and Rural Development of the district shall take the lead in coordinating with the District Financial Planning Office to consolidate the financial needs for implementing the policy of supporting transportation costs, regular maintenance and repair costs, and training and guidance costs for seafarers in the area, and report to the People's Committee of the district, sending it to the Department of Agriculture and Rural Development and the Department of Finance.

2. The Department of Finance shall take the lead in coordinating with the Department of Agriculture and Rural Development and related departments to consolidate the budget estimates for implementing local policies into the annual local government budget expenditure plan, which will be reported to the provincial People's Committee for submission to the Ministry of Finance along with the annual local government budget expenditure plan according to the provisions of the State Budget Law and its guiding documents, including the determination of the portion of the local budget to be balanced and the portion of central budget support as prescribed.

3. The Ministry of Finance shall take the lead in coordinating with related ministries and sectors to consolidate the budget estimates for implementing policies in various localities as prescribed.

4. For the year 2014, the People's Committees of provinces and centrally-administered cities shall direct relevant agencies to conduct reviews and statistics on the number of fishing vessels and service support vessels for fishing operations, estimate the financial needs for implementing policies, and report to the Ministry of Finance and the Ministry of Agriculture and Rural Development for consolidation and presentation to the Prime Minister for consideration and decision on support for localities.

Article 12. Budget allocation, implementation, management, and settlement of expenses

1. Allocation of Budget Estimates

a) Annually, based on the budget estimate assigned by the Prime Minister, the Ministry of Finance shall implement targeted supplements from the central budget to the local budget to implement policies as stipulated in Decree No. 67/2014/NĐ-CP; allocate the budget for designing sample ship models, and transfer it to the Ministry of Agriculture and Rural Development for implementation;

b) Based on the budget estimate assigned by the Prime Minister and the portion of the local budget that is self-assured, the Department of Finance shall take the lead in coordinating with the Department of Agriculture and Rural Development to develop a plan for budget allocation, report to the People's Council at the provincial level for consideration and decision;

c) As for the capital to implement investment policies, the Department of Planning and Investment shall take the lead in coordinating with the Department of Finance and the Department of Agriculture and Rural Development to develop a distribution plan, report to the People's Council at the provincial level for consideration and decision.

2. Regarding the method of disbursement

The disbursement of funds shall be carried out according to the State Budget Law and related guiding documents. In addition, specific guidance on certain contents is as follows:

a) For transportation costs and regular maintenance and repair costs, based on the support policy stipulated in Decree No. 67/2014/NĐ-CP, the Provincial People's Committee shall decide to provide support to organizations and individuals according to the procedures and formalities prescribed in Article 9 of this Circular;

b) As for the training support policy for crew members operating steel-hulled vessels and technical guidance for exploitation and preservation of products using new technology, the Department of Agriculture and Rural Development shall take the lead in organizing implementation or selecting agencies and units capable of implementing. In cases where agencies are assigned to cooperate in implementation, the leading agency shall sign contracts with cooperating agencies. Payment vouchers and settlement documents shall be kept by the leading agency including: the contract for performing tasks (accompanied by detailed budgets approved by the leading agency), acceptance records, contract termination records, payment authorization forms or payment vouchers, and other directly related documents. Specific expenditure vouchers at the training and guidance units shall be retained by the units according to current regulations.

3. Regarding management and settlement of expenses

a) Agencies entrusted with the implementation of funds have the responsibility to manage and use, and settle funds in accordance with their intended purpose and the provisions of the State Budget Law. If at the end of the year, the support funds for organizations and individuals exploiting marine resources are not fully utilized (if any), they may be transferred to the following year for continued support; localities may not use them for other purposes. In cases where there is a shortage of funds during the year, localities shall proactively advance funds to pay fishermen; simultaneously, they shall send written reports to the Ministry of Finance and the Ministry of Agriculture and Rural Development to request supplementary funding from the central budget (for localities supported by the central budget). At the conclusion of the policy implementation period, any remaining central government support funds (if any) shall be returned to the central government;

b) Support funds for organizations and individuals exploiting marine resources under Decree No. 67/2014/NĐ-CP shall be consolidated into the annual settlement of state budget expenditures at each level of budget according to the provisions of the State Budget Law, guiding documents of the Law, and the current state budget manual.

Article 13. Reporting regime

1. Quarterly and annually, the People's Committees of provinces and centrally-administered cities shall be responsible for preparing detailed reports on the situation of support payments to fishermen according to each type of policy and each category of beneficiaries within their jurisdiction as stipulated in Decree No. 67/2014/NĐ-CP and submit them to the Ministry of Finance and the Ministry of Agriculture and Rural Development. The Ministry of Agriculture and Rural Development shall be responsible for compiling and regularly reporting to the Prime Minister on the implementation of Decree No. 67/2014/NĐ-CP.

2. The content of the report includes: Total amount of money, total number of beneficiaries supported during the period, including details: Support for transportation costs; training and guidance for crew members, support for regular maintenance and repair costs.

3. The deadline for submitting quarterly reports is no later than 30 days after the end of the quarter; annual reports are submitted no later than 60 days after the end of the year.

Article 14. Implementation Organization

1. Provincial People's Committees directly under the Central Government shall be responsible for:

a) Direct, organize the implementation, and supervise the entire process of implementing the policy as prescribed in Decree No. 67/2014/NĐ-CP;

b) Direct the Departments of Agriculture and Rural Development and Finance to compile support file for ship owners to report to the Chairman of the People's Committee of the province or centrally-administered city for decision-making on support according to Article 9 of this Circular;

c) The Chairman of the People's Committee of the province or centrally-administered city shall specify and guide the implementation and support for fishermen in their jurisdiction in accordance with the specific conditions of each locality. The decision on support for regular maintenance and repair costs shall be based on actual costs, as stipulated in this Circular.

2. Units under the Ministry of Agriculture and Rural Development, the Ministry of National Defense, the Ministry of Finance, and other relevant units, according to their functions and responsibilities, shall be responsible for implementing this Circular.

Article 15. Implementation Provisions

1. This Circular takes effect from the date of signature.

2. The regulations stipulated in this Circular shall be implemented from August 25, 2014 (the date Decree No. 67/2014/NĐ-CP took effect).

3. Organizations and individuals who have paid land rental fees or water surface rental fees but were exempted from such fees according to Clause 4, Article 4 of this Circular shall not be entitled to a refund of the fees already paid.

4. During the implementation process, if any difficulties arise, relevant ministries, central agencies, and localities shall report to the Ministry of Finance for review and resolution./.

Place of Receipt:
- National Assembly's Office;

- President's Office;
- Central Party Office and its Departments;
- Government Office;
- General Secretary's Office;
- Supreme People's Procuracy;
- Supreme People's Court;
- State Audit Office;
- Provincial People's Councils, People's Committees;
- Office of the Central Steering Committee for Preventing and Combating Corruption;
- Ministries: Agriculture and Rural Development; Planning and Investment; National Defense; State Bank of Vietnam;
- Departments of Finance, Departments of Agriculture and Rural Development of provinces and centrally-administered cities;
- Border Guard Forces, Navy of coastal provinces;
- Legal Documents Supervision Bureau (Ministry of Justice);
- Units under and directly affiliated with the Ministry of Finance;
- Gazette, Government Portal, Ministry of Finance Portal;
- To be filed: VT, State Budget Department.

DEPUTY MINISTER
DEPUTY MINISTER

(Signed)

Nguyen Cong Nghiep

 

Appendix 1

Issued together with Circular No. 117/2014/TT-BTC

(For Ship Owners)

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
----------------
 

APPLICATION FOR REGISTRATION OF SHIPS OPERATING CONTINUOUSLY IN SUPPORT SERVICES FOR MARINE RESOURCES EXPLOITATION NEARSHORE OR FAR-OFFSHORE OR MARINE RESOURCES EXPLOITATION FAR-OFFSHORE1

Respectfully submitted to: People's Committee of the commune (registration place or residence)

My name is: …

ID Card Number:..., Date of Issue..., Place of Issue...

Permanent residence address: ...

..., Phone:...

Is the owner of the vessel registered under number:...

Main engine power: …

Number of crew members regularly working on the vessel:...

Registered occupation:...

(Additionally, specify whether it is a distant water fishing vessel or a support service vessel for distant water fishing)

Regularly operating sea area: ...

Pursuant to Decree 67/2014/NĐ-CP of the Government on certain policies for developing fisheries, I hereby submit this application to register the vessel for regular distant water operations.

I solemnly undertake to comply with the regulations regarding the fishing areas, occupations, and laws concerning fishing activities and the protection of aquatic resources.


Confirmation by the People's Committee of the Commune

..., date ..., month ..., year...
Applicant
(Signature, full name)

____________

1 The owner of the distant water fishing vessel submits this application to benefit from the policy supporting maintenance and periodic repair costs.

 

Appendix 2

Issued together with Circular No. 117/2014/TT-BTC

(For Ship Owners)

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
----------------
 

APPLICATION FOR SUPPORT OF TRANSPORTATION COSTS

Respected Department of Agriculture and Rural Development of the province/city...

My name is: …

ID Card Number:..., Date of Issue:..., Place of Issue:...

Address: ...Phone:...

Is the owner of the vessel registered under number:...

Main engine power: …

Registered occupation: ...

Operating sea area:...

Has been engaged in support services for distant water fishing since ..., confirmed by ...

until ..., confirmed by ...

...................................................................................................................................

I request support for fuel costs for the ... voyage in 20... amounting to: ...(in words: ...)

 

..., date ..., month ..., year...
Applicant
(Signature, full name)

 

Tel:

Issued together with Circular No. 117/2014/TT-BTC

(For Ship Owners)

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
----------------
 

APPLICATION FOR SUPPORT OF MAINTENANCE AND PERIODIC REPAIR COSTS

Respected Department of Agriculture and Rural Development of the province/city...

My name is: …

ID Card Number:..., Date of Issue:..., Place of Issue:...

Address: ...Phone:...

Is the owner of the vessel registered under number:...

Main engine power: …

Registered occupation: ...

Operating sea area:...

I request support for maintenance and periodic repair costs for the ... time in 20... amounting to: ...(in words:...)

 

..., date ..., month ..., year...
Applicant
(Signature, full name)

 

Appendix 4a

Issued together with Circular No. 117/2014/TT-BTC

(For units confirming distant water fishing support vessels)

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
----------------

CERTIFICATE OF OPERATING VESSEL SUPPORT SERVICES FOR Distant WATER FISHING

Support vessel registered under number: ...

Name of the vessel owner: ...

Address: …

Full name of the captain: ...

Registered occupation: ...

Number of crew members working on the vessel: ...

NAME OF THE CONFIRMING UNIT

Signature, full name, position, stamp, and date of confirmation

(When the vessel is at the) business budgets, equipment, materials, supplies, wharf

Name of Border Guard Post or Station

 

(When operating in fishing grounds) (*)

- People's Committee island commune:

- Or Naval Forces:

- Or Offshore Platform:

 

(When the vessel is at the) for wharf

Name of Border Guard Post or Station

 

(*) Note: In cases where operations are conducted in areas where management unit confirmations are not possible, satellite positioning system (GPS) confirmations must be provided (Appendix 4b)

 

Appendix 4b

Issued together with Circular No. 117/2014/TT-BTC

(For units confirming distant water fishing support vessels)

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
----------------

CERTIFICATE OF OPERATING VESSEL SUPPORT SERVICES FOR Distant WATER FISHING

(For confirmations using the satellite positioning monitoring system)

(Name of confirming authority)... confirms:

Support vessel registered under number:...

Owner of the vessel:...

Address: …

Captain:...

Registered occupation: ...

Engaged in activities in distant waters from ..., ..., ... to ..., ..., ... and reported the following positions of the vessel:

Serial number

Date, time of reporting vessel position

Longitude

Latitude

1

 

 

 

2

 

 

 

3

 

 

 

4

 

 

 

5

 

 

 

 

 

 

The captain has strictly adhered to the communication information reporting system managed by the authority.

 

MANAGEMENT AUTHORITY OF FISHING VESSELS BY
INFORMATION SYSTEM CONFIRMATION

(Signature and stamp)

 

… (Name of economic organization) requests to change the Certificate of Registration for Currency Exchange Agent with the following content:

Issued together with Circular No. 117/2014/TT-BTC

(For owners of distant water fishing vessels confirming support vessels for distant water fishing)

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
----------------
 

CERTIFICATE FROM A Distant WATER FISHING VESSEL

My name is: …

ID Card Number:..., Date of Issue:..., Place of Issue:...

Is the owner of the distant water fishing vessel registered under number:...

Main engine power: …

Has engaged in transactions with the support vessel for distant water fishing numbered ... as follows:

- Purchased: specify quantity and name of goods purchased

- Sold: specify quantity and name of goods sold (if applicable)

I solemnly declare that the above transactions are true and correct./.

 

..., date ..., month ..., year...
Confirming Party
(Signature, full name)

 

Certificate of Registration for Change of Currency Exchange Agent No…. date….)

Issued together with Circular No. 117/2014/TT-BTC

LOGBOOK FOR Distant WATER FISHING VESSEL SUPPORT SERVICES

1. Information about the vessel

Full name of the vessel owner: ...

Phone: ..., Address: ...

Name of the vessel (if available)...

Registration number of the vessel:...

Port of registration: ...

Total power of main engine:...

Number of crew members on board:...

Occupation (support services...): ...

Operating sea area: ...

2. Information about the voyage

- Departure time:

- Arrival time:

Support services:

No.

Date/month/year

Registration number of the vessel receiving support services

Full name of the vessel owner receiving support services

Quantity of support services provided

Value of support services provided (million dong)

Total

1

 

 

 

 

 

 

2

 

 

 

 

 

 

3

 

 

 

 

 

 

 

 

 

 

 

 

 

Total

 

 

 

 

 

Master
(Signature, full name)

Owner of the support vessel
(Signature, full name)

原始文件(PDF)

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关系图

↑ 依据及影响本文件的文件
117/2014/TT-BTC
Circular No. 117/2014/TT-BTC guiding the implementation of certain provisions of Decree No. 67/2014/NĐ-CP dated July 7, 2014 of the Government on some policies for developing fisheries.
In effect

点击文件即可打开。红色边框=改变效力的关系。