Circular No. 132/2013/TT-BTC on the regime for collecting, submitting, and managing the use of fees for security assessment, approval of security assessments of seaports, security plans of seaports, and issuance of continuous vessel records

CIRCULAR

Regulations on the collection, payment, management, and use of fees for security assessment, approval of security assessments of seaports, security plans of seaports, and issuance of continuous ship records

approve security assessments of seaports, security plans

of seaports and issue continuous vessel history records

__________________

Based on 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; 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 the 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 Decision No. 191/2003/QĐ-TTg dated September 16, 2003 of the Prime Minister approving amendments and supplements in 2002 to some chapters of the International Convention for the Safety of Life at Sea (SOLAS 74);

Implementing the provisions of the amendments and supplements in 2002 to some chapters of the International Convention for the Safety of Life at Sea (SOLAS 74) issued together with the International Code for the Security of Ships and for Ports (ISS Code); Resolution No. 5 on promoting cooperation and technical assistance adopted on December 12, 2002 by the International Conference on the Safety of Life at Sea;

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

The Minister of Finance hereby promulgates this Circular stipulating the regulations on the collection, payment, management, and use of fees for security assessment, approval of security assessments of seaports, security plans of seaports, and issuance of continuous ship records as follows:

Article 1. Scope of Regulation

This Circular stipulates the regulations on the collection, payment, and management and use of fees for security assessment, approval of security assessments of seaports, security plans of seaports for seaports, wharfs, or piers (hereinafter referred to collectively as seaports) receiving international shipping vessels; issuance of continuous ship records.

Article 2. Applicability

This Circular applies to:

1. Organizations and individuals in Vietnam and foreign organizations and individuals related to the management and operation of seaports receiving international shipping vessels:

a) Passenger ships;

b) Cargo ships with a total gross tonnage of 500 GT or more;

c) Offshore mobile drilling units.

2. Organizations and individuals operating the types of Vietnamese ships specified in points a, b and c of Clause 1 of this Article.

3. The Vietnam Maritime Administration, Port Maritime Services, Ship Registration Authority, Maritime Security Information Center, and other relevant state management agencies.

Article 3. Collection Rates

Organizations and individuals in Vietnam and foreign organizations and individuals when being assessed and approved by the Vietnam Maritime Administration, Port Maritime Services for security assessments of seaports; assessed and approved security plans of seaports, issuance of continuous ship records must pay fees according to the Fee Schedule as follows:

Article 4. Collection Agencies

1. The Vietnam Maritime Administration is responsible for organizing the collection of fees for assessing and approving security plans of seaports; assessing issuance of continuous ship records; and the cases of annual assessment, supplementation, and reissue as stipulated in points 2, 3, and 4 of the Fee Schedule, Article 3 of this Circular.

2. Port Maritime Services are responsible for collecting fees for assessing and approving security assessments of seaports; and the cases of annual assessment, supplementation, and reissue of security assessments of seaports as stipulated in points 1 and 4 of the Fee Schedule, Article 3 of this Circular.

Article 5. Management and use of fees

The fees prescribed in this Circular are revenue under the state budget, managed and used as follows:

1. The fee collection agency is allowed to retain 90% (ninety percent) of the collected amount to cover costs for assessment, approval, and fee collection activities as follows:

a) Payment of salaries or wages, allowances, contributions based on salaries or wages, according to current regulations for staff involved in assessment, approval, and fee collection;

b) Direct expenses for fee collection such as office supplies, office materials, telephone, electricity, water, travel expenses, administrative expenses, transportation, etc., according to current standards and norms;

c) Regular maintenance, major repairs, and maintenance of assets, machinery, and equipment directly serving assessment, approval, and fee collection activities;

d) Purchase of materials, raw materials, management machinery, and equipment directly serving assessment, approval, and fee collection activities;

đ) Renting means of transport and facilities serving assessment, approval, and fee collection activities;

e) Other expenses directly related to assessment, approval, and fee collection activities;

g) Rewards and welfare for staff directly involved in assessment, approval, and fee collection within the unit, following the principle of an average of up to three months' salary if the revenue this year exceeds last year, and two months' salary if the revenue this year is lower than or equal to last year;

2. The total amount of fees collected, after deducting the amount retained according to the ratio specified in Clause 1 of this Article, the remaining 10% must be paid into the state budget (central budget) according to the corresponding chapter, type, item, sub-item of the current state budget classification.

3. For fees for assessing and approving security plans of seaports (including initial or periodic five-year assessment and approval; annual assessment, supplementation, and reissue due to loss or damage), the fee collection agency is allowed to retain 90% of the collected fees as stipulated in Clause 1 of this Article, which is determined as 100% and allocated as follows:

a) The Vietnam Maritime Administration is entitled to retain 90% for management and use according to regulations.

b) Transfer 10% of the remaining amount to the Maritime Security Information Center. The Maritime Security Information Center manages expenditures according to the expenditure items specified in Clause 1 of this Article.

4. The entire amount retained according to Clause 1 of this Article must be balanced in the annual financial plan. During the process of managing and using funds according to the current financial expenditure regulations, there must be legal invoices and receipts. At the end of the year, if the retained amount has not been fully spent, it can be carried over to the next year for continued spending according to the prescribed regulations.

5. The collection, submission, management, utilization, receipt vouchers, public disclosure of the fee system for port security assessment, approval, evaluation, port security plans, and issuance of continuous vessel records not mentioned in this Circular shall be carried out in accordance with the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002, issued by the Ministry of Finance on implementing legal provisions regarding 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 on implementing certain provisions of the Law on Tax Administration, guiding Decree No. 85/2007/NĐ-CP dated May 25, 2007, and Decree No. 106/2010/NĐ-CP dated October 18, 2010 of the Government; Circular No. 153/2012/TT-BTC dated September 17, 2012, issued by the Ministry of Finance on printing, issuing, managing, and utilizing various types of receipt vouchers for fees and charges under the state budget, and any subsequent amendments and supplements (if any).

Article 6. Effectiveness

This Circular takes effect from November 5, 2013, and replaces Decision No. 33/2005/QĐ-BTC dated June 1, 2005, issued by the Minister of Finance, which stipulates the system for collecting, submitting, managing, and utilizing fees for port security assessment, approval, evaluation, port security plans, and issuing vessel record books according to the International Convention on Maritime Security and Port Security.

Article 7. Implementation Organization

Organizations and individuals subject to payment of fees, fee collection agencies, and related agencies are responsible for implementing this Circular. In the course of implementation, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for consideration and guidance.