Decision No. 142/1999/QĐ-BTC stipulates the levels of port service fees and charges for inland waterway transport applicable to vessels entering and operating at inland waterway ports and wharfs. This document does not apply to specific cases such as defense, security vessels, storm evacuation rescue vessels, and certain other types of vessels.
Đối tượng áp dụng
Organizations and individuals using vessels entering and operating at inland waterway ports and wharfs; agencies responsible for inland waterway port services assigned tasks by the Ministry of Transport shall organize the collection of fees and charges.
Các điểm cốt lõi
- Vessels entering and operating at inland waterway ports and wharfs must pay fees and charges according to the levels specified in the Table of Port Service Fees and Charges for Inland Waterway Transport (Article 1).
- Certain cases are exempt from payment, such as vessels used for defense and security purposes; storm evacuation rescue vessels, and certain other types of vessels (Article 1).
- The collection agency shall collect and manage fees and charges according to the provisions set forth in Circular No. 54/1999/TT-BTC of the Ministry of Finance (Article 2).
- This Decision takes effect fifteen days after its date of issuance and abolishes any port service fee levels for inland waterway transport that contravene this Decision (Article 3).
- Organizations and individuals subject to payment of fees and charges, and agencies responsible for inland waterway port services shall be responsible for implementing this Decision (Article 4).
🌐 Tác động xã hội từ văn bản này
- To increase revenue for the state budget from inland waterway port service activities.
- To establish a clear legal basis for managing and regulating the operations of vessels entering and operating at inland waterway ports and wharfs.
- Some entities exempted from payment may encounter difficulties in proving their exemption rights.
❓ Câu hỏi thường gặp
Which vessels must pay inland waterway port service fees?
Vessels entering and operating at inland waterway ports and wharfs, except for those exempted according to the provisions.
Where are the levels of port service fees and charges for inland waterway transport specified?
The levels of port service fees and charges are specified in the Table of Port Service Fees and Charges for Inland Waterway Transport issued with this Decision.
Which agency is responsible for collecting and managing fees and charges?
The collection agency shall collect and manage fees and charges according to the provisions set forth in Circular No. 54/1999/TT-BTC of the Ministry of Finance.
When does this Decision take effect?
This Decision takes effect fifteen days after its date of issuance.
What are the cases exempted from inland waterway port service fees?
Vessels used for defense and security purposes; storm evacuation rescue vessels, and certain other types of vessels are exempted.
Toàn văn
DECISION
On the Issuance of Port Service Fees and Charges for Inland Waterways
_____________________
THE MINISTER OF FINANCE
Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government on the tasks, powers, and responsibilities of management by ministries and agencies equivalent to ministries;
Pursuant to Decree No. 178/CP dated October 28, 1994 of the Government on the tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to Decree No. 04/1999/NĐ-CP dated January 30, 1999 of the Government on fees and charges under the State budget;
Pursuant to Decree No. 40/CP dated July 5, 1996 of the Government on ensuring traffic order and safety for inland waterways and Decree No. 77/1998/NĐ-CP dated September 26, 1998 amending certain provisions of Decree No. 40/CP dated July 5, 1996.
After receiving the opinions of the Ministry of Transport (Letter No. 3321/GTVT-TCKT dated September 24, 1999 and Letter No. 3979 GTVT/PC-VT dated October 29, 1999).
At the proposal of the Director General of the Tax General Department,
DECIDES:
Article 1: To promulgate the Table of Port Service Fees and Charges for Inland Waterways attached to this Decision.
The fees prescribed in this Article shall apply to vessels operating at inland waterway ports and wharfs (including dedicated ports) that have been officially announced or licensed by competent authorities; except for the following cases which are exempt from paying port service fees:
- Vessels used for national defense and security purposes under the Ministry of National Defense and the Ministry of Public Security (excluding vessels engaged in economic activities); Inspection vessels for inland waterway traffic.
- Emergency rescue vessels.
- Vessels transporting goods weighing less than 5 tons or carrying fewer than 13 passengers.
- Flood control and disaster relief vessels.
- Customs vessels on duty (excluding those engaged in economic activities).
Article 2: The collection agency shall collect and manage the fees and charges according to the provisions of Circular No. 54/1999/TT-BTC dated May 10, 1999 issued by the Ministry of Finance guiding the implementation of Decree No. 04/1999/NĐ-CP dated January 30, 1999 on fees and charges under the State budget.
Article 3: This Decision shall take effect fifteen days from the date of issuance; all port service fee levels inconsistent with this Decision are hereby abolished.
Article 4: Organizations and individuals subject to the payment of fees and charges, inland waterway harbour administration agencies entrusted by the Ministry of Transport to organize the collection of harbour fees and charges for inland waterways, and relevant agencies shall be responsible for implementing this Decision.
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