Circular No. 169/2010/TT-BTC on the levels of collection, collection system, payment, management, and use of fees and charges in the aviation sector.

CIRCULAR

Regulations on the level of collection, collection system, payment, management, and use

 fees and charges in the aviation sector

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Pursuant to the Civil Aviation Law of Vietnam;

Pursuant to Decree No. 76/2007/NĐ-CP dated May 9, 2007 of the Government on commercial air transport operations and general aviation activities;

Pursuant to Decree No. 70/2007/NĐ-CP dated April 20, 2007 of the Government on nationality registration and rights registration for civil aircraft;

Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 and Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government amending and supplementing some articles of Decree No. 57/2002/NĐ-CP dated June 3, 2002 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;
After receiving the opinion of the Ministry of Transport at Circular No. 6247/BGTVT-TC dated September 10, 2010.

The Ministry of Finance hereby stipulates the level of collection, collection system, payment, management, and use of fees and charges in the aviation sector as follows:

Article 1. Issued together with this Circular is the Table of Collection Levels for Fees and Charges in the Aviation Sector.

Article 2. The payers of fees and charges are organizations and individuals from Vietnam and foreign organizations and individuals when they are carried out by state management agencies in the aviation sector according to the work specified for fee and charge collection in the Table of Collection Levels prescribed in Article 1 of this Circular.

Article 3. State management agencies in the aviation sector performing the works mentioned in Article 2 of this Circular shall be responsible for organizing the collection, payment, management, and use of fees and charges in accordance with this Circular (hereinafter referred to as the fee and charge collection agency).

Article 4. Fees and charges in the aviation sector are collected in Vietnamese Dong. In case the payer requests to pay in foreign currency, the amount of foreign currency paid as fees and charges will be converted into Vietnamese Dong at the exchange rate published by the State Bank of Vietnam effective at the time of collection of fees and charges.

Article 5. Fees and charges in the aviation sector are revenue belonging to the state budget, managed and used as follows:

1. The fee and charge collection agency is entitled to retain 90% (ninety percent) of the total amount of fees and charges collected to cover costs for implementing the work, services, and collecting fees and charges according to the prescribed regulations;

2. The remaining amount (10%) after deducting the retained amount as stipulated in Clause 1 of this Article must be remitted to the state budget according to the corresponding chapters, types, items, sub-items of the current State Budget Classification.

Article 6

1. This Circular takes effect from January 1, 2011.

2. This Circular replaces Decision No. 69/2006/QĐ-BTC dated December 7, 2006 of the Minister of Finance stipulating the level of collection, collection system, payment, management, and use of fees and charges in the aviation sector.

3. Other contents related to collection, payment, management, use, receipt, publicizing the collection system of fees and charges not mentioned in this Circular shall be implemented in accordance with 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. 60/2007/TT-BTC dated June 14, 2007 and Circular No. 157/2009/TT-BTC dated August 6, 2009 amending and supplementing Circular No. 60/2007/TT-BTC dated June 14, 2007 of 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 of the Government detailing the implementation of certain provisions of the Law on Tax Administration.

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