Circular No. 17/2017/TT-BTC guiding the collection, payment, management, and use of maritime fees and charges

CIRCULAR

Guidelines for the collection, submission, management, and use of maritime fees and charges

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Pursuant to the Law on Fees and Charges dated November 25, 2015;

Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges;

Pursuant to Decree No. 163/2016/NĐ-CP dated December 21, 2016, issued by the Government, detailing the implementation of certain provisions of the State Budget Law;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Administrative and Public Service Financial Department;

The Minister of Finance issues this Circular to guide the collection, submission, management, and use of maritime fees and charges.

Article 1. Scope of Regulation and Applicability

1. Scope of regulation: This Circular guides the collection, submission, management, and use of maritime fees and charges organized by Maritime Branches assigned the task of organizing the collection.

2. Maritime fees and charges organized by Maritime Branches for collection include: tonnage dues; anchorage and berth fees; confirmation of maritime protest fees; and port entry and exit fees.

3. Applicability: Maritime Branches directly under the Vietnam Maritime Administration; state administrative agencies and other organizations and individuals related to maritime activities.

Article 2. Collection rates and declaration, collection, and submission of fees and charges

1. The collection rates for tonnage dues; anchorage and berth fees at water areas and sea zones; confirmation of maritime protest fees (hereinafter referred to collectively as maritime branch fees) and port entry and exit fees shall be implemented according to Circular No. 261/2016/TT-BTC dated November 14, 2016, issued by the Ministry of Finance on maritime fees and charges and the schedule of fee and charge collection rates, and any subsequent amendments, supplements, or replacements thereof (if any).

2. Declaration, collection, and submission of fees and charges

a) Every two weeks, no later than the second day of the third week, the organization collecting fees and charges (Maritime Branches) must deposit the collected fees into the account for pending budget payments opened at the State Treasury.

b) Maritime Branches shall declare, submit fees and charges collected monthly and settle accounts annually as stipulated in Clause 3, Article 19 and Clause 2, Article 26 of Circular No. 156/2013/TT-BTC dated November 6, 2013, issued by the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration; and Decree No. 83/2013/NĐ-CP dated July 22, 2013, issued by the Government detailing the implementation of certain provisions of the Law on Tax Administration and the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration. Article 3. Management and use of fees and charges

1. Maritime Branches are responsible for depositing 100% (one hundred percent) of the total amount of port entry and exit fees collected into the central government budget according to the chapters, sections, and sub-sections of the State Budget Classification.

3. The retained funds shall be managed and used in accordance with Article 5 of Decree No. 120/2016/NĐ-CP dated August 23, 2016, issued by the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges; including the following expenditure items:

- Non-regular expenditures of Maritime Branches: Maintenance, repair, and upgrading of the VTS system and equipment serving maritime safety and security operations of Maritime Branches in port areas; expenditure for renting office space, representative offices, ferry piers, and public service vessels (if any); expenditure for search and rescue operations for people, goods, and vessels involved in accidents; expenditure for handling matters related to preventing environmental pollution in port waters.

- Special expenditures of the Vietnam Maritime Administration pursuant to Decision No. 46/2013/QĐ-TTg dated July 26, 2013, of the Prime Minister on piloting the application of certain special expenditure regimes of the Vietnam Maritime Administration.

- Specific expenses of the Vietnam Maritime Administration pursuant to Decision No. 46/2013/QD-TTg dated July 26, 2013 of the Government Prime Minister on piloting the application of certain specific expense regimes of the Vietnam Maritime Administration.

Article 4. Establishment, Allocation, and Transfer of Budget Estimates for Maritime Revenue and Expenditure

The establishment, allocation, and transfer of budget estimates for maritime revenue and expenditure shall be carried out in accordance with the provisions of the State Budget Law and current guiding documents; this Circular provides additional guidance on specific matters as follows:

1. Preparing budgets

Annually, based on the Directive of the Prime Minister and the Circular of the Ministry of Finance regarding guidelines for establishing state budget estimates; the Ministry of Transport shall notify the Vietnam Maritime Administration of the number of inspections. Based on the level of collection for each type of fee and charge, forecasted volume of vessels and cargo passing through seaports, workload assigned, and forecasted growth in maritime economic activities in the region, the Port Maritime Services shall establish estimates for fee and charge revenue, regular and non-regular expenditure, and budget payments from fees and charges. On the basis of the revenue and expenditure estimates of the Port Maritime Services, the Vietnam Maritime Administration shall review and consolidate the estimates for maritime revenue and expenditure to report to the Ministry of Transport for consolidation and submission to the Ministry of Finance in accordance with regulations.

2. Allocation and transfer of the budget

Annually, based on the budget estimates for revenue and expenditure from fees and charges allocated by the competent authority; the Vietnam Maritime Administration shall propose the allocation of budget estimates for revenue, expenditure, and budget payments from fees and charges to each Port Maritime Service (ensuring the principle of balancing retained revenue for expenditure among Port Maritime Services), and report to the Ministry of Transport.

The Ministry of Transport and the Vietnam Maritime Administration shall allocate and transfer budget estimates for maritime revenue and expenditure in accordance with the provisions of the State Budget Law and current guiding documents.

3. Adjustment of Budget Estimates

In cases where the collected fee revenue increases (or decreases) compared to the initial annual budget estimate, the Ministry of Transport shall promptly aggregate and submit to the Ministry of Finance for unified consideration as the basis for implementation by relevant units.

The settlement of revenue and expenditure from maritime fees and charges shall be carried out in accordance with the provisions of Circular No. 01/2007/TT-BTC dated January 2, 2007, issued by the Ministry of Finance, guiding the examination, verification, and notification of annual settlements for administrative agencies, public institutions, organizations supported by the state budget, and budgets at various levels, and any amendments, supplements, or replacements thereof (if applicable).

Article 6. Implementation Organization

1. This Circular takes effect from April 18, 2017, and applies from the fiscal year 2017.

2. This Circular abolishes the following documents:

- Decision No. 100/2004/QĐ-BTC dated December 24, 2004, issued by the Minister of Finance, stipulating the ratio of expenditure and payment of maritime fees and charges to collecting agencies and organizations;

- Decision No. 21/2007/QĐ-BTC dated March 29, 2007, issued by the Minister of Finance, amending and supplementing Decision No. 100/2004/QĐ-BTC dated December 24, 2004, issued by the Minister of Finance, stipulating the ratio of expenditure and payment of maritime fees and charges to collecting agencies and organizations;

3. Matters related to the collection, payment, management, use, receipt vouchers, and public disclosure of fee and charge collection regimes not covered in this Circular shall be implemented in accordance with the Law on Fees and Charges; Decree No. 120/2016/NĐ-CP dated August 23, 2016, issued by the Government, detailing and guiding the implementation of certain provisions of the Law on Fees and Charges; Circular No. 156/2013/TT-BTC dated November 6, 2013, issued by the Ministry of Finance, guiding the implementation of certain provisions of the Law on Tax Administration; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration, and Decree No. 83/2013/NĐ-CP dated July 22, 2013, issued by the Government, and Circular No. 303/2016/TT-BTC dated November 15, 2016, issued by the Ministry of Finance, guiding the printing, issuance, management, and use of various types of receipt vouchers for fees and charges under the state budget, and any amendments, supplements, or replacements thereof (if applicable).

4. During the implementation process, if there are any difficulties, it is recommended that relevant agencies and units reflect them to the Ministry of Finance for consideration and guidance./.