Circular No. 123/2013/TT-BTC on the level of collection, collection regime, payment, management, and use of fees for safety technical inspection and quality of inland waterway vessels

CIRCULAR

Prescribing the level of collection, collection, payment, management and use of fees for technical safety inspection and quality of inland waterway vessels

Pursuant to the Law on Inland Waterway Traffic No. 23/2004/QH11 dated June 15, 2004;

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Pursuant to the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH10 dated August 28, 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 and Decree No. 24/2006/NĐ-CP dated March 6, 2006 amending and supplementing Decree No. 57/2002/NĐ-CP dated June 3, 2002;

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

The Minister of Finance prescribes the level of collection,

At the proposal of the Director of the Policy Department;

technical safety inspection and quality of inland waterway vessels, as follows: collection, payment, management and use of fees for technical safety inspection and quality of inland waterway vessels 1. This Circular stipulates the level of collection, collection, payment, management and use of fees for technical safety inspection and quality of inland waterway vessels, equipment installed on inland waterway vessels applicable to all vessels required to undergo technical safety inspection and quality inspection according to the provisions of the Law on Inland Waterway Traffic.

Article 1. Scope of Regulation and Applicability

2. Types of inspections include: Annual inspection; periodic inspection; initial inspection; extraordinary inspection; inspection on slipways, in dry docks; intermediate inspection; inspection of cargo handling equipment; inspection of pressure vessels; design review; new construction inspection; modification, repair inspection and inspection for certification of vessel water displacement.

1. The fee payer is organizations and individuals whose vessels are subject to inspection work carried out by the Vietnam Inspection Authority as prescribed in Clause 2, Article 1 of this Circular.

Article 2. Persons Paying Fees

2. The fee payer is responsible for paying the full amount of fees as prescribed in this Circular to the inspection authority before conducting the vessel inspection work, any additional costs will be collected before issuing the inspection dossier for the vessel.

Article 3. Fee Schedule

1. The fee levels prescribed in the Fee Schedule attached to this Circular already include value-added tax but exclude the issuance fee for the certificate of technical safety and quality of inland waterway vessels (as prescribed in Circular No. 102/2008/TT-BTC dated November 11, 2008 of the Ministry of Finance guiding the collection, payment, management and use of issuance fees for certificates ensuring quality and technical safety for machinery, equipment, and transportation vehicles) and accommodation, travel, communication expenses serving inspection work more than 100 km away from the inspection office (these expenses are implemented according to Circular No. 97/2010/TT-BTC dated July 6, 2010 of the Ministry of Finance prescribing travel allowances and meeting organization expenses for state agencies and public institutions).

2. For inspection works where the inspection fee is calculated based on the time spent inspecting, the fee level is 200,000 VND/hour. The minimum charge for one inspection is 200,000 VND/inspection.

3. In cases where the first inspection does not meet the requirements, the first inspection fee must still be charged at the correct level corresponding to the type of inspection; when the vessel undergoes inspection from the second time onwards, the inspection fee will be calculated based on the time spent inspecting as prescribed in Clause 2 of this Article.

3. In case the first inspection is not successful, the fee for the first inspection must still be paid at the rate corresponding to the type of inspection; when the vehicle undergoes inspections from the second time onwards, the inspection fee shall be calculated based on the actual time spent inspecting as prescribed in Clause 2 of this Article.

Article 4. Management and use of fees

1. The inspection agency shall organize the collection, submission, management, and use of fees for safety and technical quality inspections of inland waterway vessels in accordance with the provisions of this Circular.

2. Fees for safety and technical quality inspections of inland waterway vessels are not included in the state budget. The fee collection agency has the obligation to pay taxes on the collected fees in accordance with the law and may manage and use the collected funds after submitting the required taxes.

3. Matters related to the collection, submission, management, use, and public disclosure of regulations concerning the collection of fees for safety and technical quality inspections of inland waterway vessels that are not specified in this Circular shall be implemented in accordance with the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002, issued by the Ministry of Finance guiding the implementation of laws and regulations 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, issued by the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration and 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, issued by 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).

State-owned enterprises that have been assigned by the Ministry of Agriculture and Rural Development to conduct offshore wind power project surveys before the effective date of this Circular shall continue to implement according to the assigned documents; any new matters arising after the effective date of this Circular shall be implemented in accordance with the provisions of this Circular.

1. This Circular takes effect from October 15, 2013; replacing Decision No. 11/2003/QĐ-BTC dated January 24, 2003 of the Minister of Finance regarding the issuance of the Fee Collection Schedule for Safety and Technical Quality Inspections of Inland Waterway Vessels.

2. During the implementation process, if there are any difficulties, it is recommended that agencies, organizations, and individuals promptly report them to the Ministry of Finance for study and guidance.