Circular No. 151/2013/TT-BTC on the level of collection, collection regime, payment, management, and use of concession fees for the exploitation of civil aviation airports

CIRCULAR

Regulations on the level of collection, collection system, payment, management, and use of fees for exploitation and utilization of meteorological and hydrological information and data

franchise for operating civil aviation airports

Pursuant to the Civil Aviation Law of Vietnam dated June 29, 2006 and Decree No. 83/2007/NĐ-CP dated May 25, 2007 of the Government on management and operation of civil aviation airports;

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

Pursuant to 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. 12/2012/QĐ-TTg dated February 15, 2012 of the Prime Minister on piloting certain special financial mechanisms for the Civil Aviation Authority of Vietnam;

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

The Minister of Finance promulgates this Circular stipulating the level of collection, the system of collection, payment, management, and utilization of airport concession fees for the operation of civil aviation airports as follows:

Article 1. Subjects liable to pay

1. The subjects liable to pay airport concession fees for air traffic service assurance and airport business operations are airport enterprises and enterprises providing air traffic service assurance. The subjects liable to pay shall record the amount of fee payable according to this Circular as a deductible cost for calculating corporate income tax and shall not add the amount of fee payable under this Circular to the price of services when providing take-off and landing services and air traffic service assurance to customers.

2. The subjects liable to pay airport concession fees for air transport services (excluding services specified in Clause 1 of this Article) at civil aviation airports are enterprises providing air transport services that incur fees according to the fee schedule prescribed in Clause 2 of Article 2 of this Circular.

Article 2. Level of Collection

Attached to this Circular is the Fee Schedule for Airport Concession Fees for the Operation of Civil Aviation Airports, including:

1. Airport concession fees for air traffic service assurance and airport business operations.

2. Airport concession fees for air transport services (excluding services subject to fees as specified in Clause 1 of this Article) at civil aviation airports.

Article 3. Collection, Payment, and Management and Utilization

1. Airport concession fees for air traffic service assurance and airport business operations collected by the Civil Aviation Port Authority (hereinafter referred to as the fee collection agency) are state budget revenues and are managed and utilized as follows:

The fee collection agency is entitled to retain a percentage (%) of the total actual fee revenue to cover costs for performing the tasks of the Civil Aviation Port Authority as stipulated in Article 60 of the Civil Aviation Law of Vietnam and transfer to the Civil Aviation Authority of Vietnam to implement special-purpose expenditures pursuant to Decision No. 12/2012/QĐ-TTg dated February 15, 2012 of the Prime Minister on piloting certain special financial mechanisms for the Civil Aviation Authority of Vietnam, as follows:

a) Northern Civil Aviation Port Authority:

- Retained by the fee collection agency: 61% (Sixty-one percent).

- Transferred to the Civil Aviation Authority of Vietnam: 14% (Fourteen percent);

- Paid into the state budget: 25% (Twenty-five percent);

b) Central Civil Aviation Port Authority:

- Retained by the fee collection agency: 90% (Ninety percent).

- Transferred to the Civil Aviation Authority of Vietnam: 5% (Five percent);

- Paid into the state budget: 5% (Five percent);

c) Southern Civil Aviation Port Authority:

- Retained by the fee collection agency: 48% (Forty-eight percent).

- Transferred to the Civil Aviation Authority of Vietnam: 20% (Twenty percent);

- Paid into the state budget: 32% (Thirty-two percent);

The fee collection agency is responsible for declaring, paying, and settling the remaining fee amount corresponding to the state budget according to the prescribed regulations.

2. The source of airport concession fees retained for expenditure by the Civil Aviation Port Authorities as stipulated in Point 8 of Circular No. 45/2006/TT-BTC dated May 25, 2006 amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of legal provisions on fees and charges.

3. The source of airport concession fees transferred to the Civil Aviation Authority of Vietnam is managed and utilized as follows:

a) Monthly, based on the total actual fee revenue, the Civil Aviation Port Authorities transfer the airport concession fees to the account of the Civil Aviation Authority of Vietnam opened at the State Treasury according to the ratio prescribed in Clause 1 of Article 3 of this Circular.

b) Prepare and allocate the annual budget for implementing special financial mechanisms from the retained airport concession fees:

- Special expenses included in the self-financing budget: Additional salary at 0.8 times the regulated salary for cadres and civil servants; safety awards and work uniforms. If there is any surplus in the self-financing budget, the Civil Aviation Authority of Vietnam may use it for purposes as prescribed in Decree No. 130/2005/NĐ-CP dated October 17, 2005 of the Government on the self-management and responsibility for using personnel quotas and administrative management budgets for state agencies.

- Special expenses included in the non-self-financing budget: Hiring air traffic controllers; training and crew expenses.

The source of airport concession fees transferred to the Civil Aviation Authority of Vietnam for special mechanism expenses: any unspent balance at year-end can be carried over to the next year for continued use according to current regulations.

4. Airport concession fees for air transport services (excluding services subject to fees as specified in Clause 1 of Article 2 of this Circular) at civil aviation airports collected by airport enterprises are not state budget revenues. The enterprise collecting the fees has the obligation to pay taxes according to the law on the amount of fees collected and the right to manage and utilize the fee revenue after paying taxes according to the law. Annually, organizations and individuals collecting the fees must settle their tax with the tax authority together with the results of other production and business activities (if any) according to the current tax laws.

Article 4. Organization of Implementation

1. This Circular takes effect from January 1, 2014, and replaces Circular No. 240/2009/TT-BTC dated December 25, 2009, of the Ministry of Finance on the level of collection, collection system, management, and use of fees for the right to exploit airports and airfields.

2. Other contents related to the collection, payment, management, use, revenue receipts, and publicizing the fee collection regulations for the right to exploit airports and airfields not specified in this Circular shall be implemented according to the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002, and Circular No. 45/2006/TT-BTC dated May 25, 2006, amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002, of the Ministry of Finance guiding the implementation of laws on fees and charges; Circular No. 28/2011/TT-BTC dated February 28, 2011, of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration, 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 detailing the implementation of certain provisions of the Law on Tax Administration; Circular No. 153/2012/TT-BTC dated September 17, 2012, of the Ministry of Finance guiding the issuance and use of revenue receipts for fees and charges under the state budget.

3. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for research and supplementary guidance.

 

 

TABLE OF FEES FOR THE RIGHT TO EXPLOIT AIRPORTS AND AIRFIELDS

(Annexed to Circular No. 151/2013/TT-BTC dated October 29, 2013, of the Ministry of Finance)

I. Fees for the right to exploit airports and airfields for air traffic service and airport business operations

In which: The fee level is calculated based on the volume of flights landing or taking off that are not exempt from payment (volume calculated based on the number of landings or takeoffs) going to or coming from airports within the area managed by the Air Traffic Control Authority (Air Traffic Control Authority Northern Region, Central Region, Southern Region).

II. Fees for the right to exploit airports and airfields for air services (excluding air traffic services) at airports and airfields

Where:

- The levels of collection based on a percentage (%) are calculated based on the actual revenue generated from the corresponding services subject to fees, excluding value-added tax;

- The revenue for calculating the exploitation rights fee does not include revenue from dependent enterprises and subsidiaries of Vietnam Airlines Corporation supplying services to Vietnam Airlines Corporation;

- Operating and providing services at terminals and cargo warehouses do not include the area allocated by the State to Vietnam Airlines Corporation for management;

- In cases where flights do not use airline catering services from authorized providers, they are not required to pay the exploitation rights fee for the provision of airline catering services;

- The levels of collection stipulated in this Table do not include value-added tax./.