✦ Smart summary
Circular No. 177/2012/TT-BTC stipulates the regime for the collection, payment, management, and use of fees and charges applicable at inland waterway transport offices. This document applies to vessels operating at licensed ports and wharfs, except for certain exempted cases. The fee rate is based on the gross tonnage and type of vessel, ranging from 165 dong per ton to 50,000 dong per trip. Inland waterway transport offices are responsible for managing and using fees and charges according to specific ratios.
Scope of application
Vessels operating at licensed ports and wharfs (except for certain exempted cases). Inland waterway transport offices.
Key points
- Vessels operating at ports and wharfs must pay tonnage fees and port entry and exit charges at rates ranging from 165 dong per ton to 50,000 dong per trip (Article 3).
- Inland waterway transport offices collect fees and charges in Vietnamese dong or US dollars (USD) at exchange rates published by the State Bank (Article 3).
- Fees and charges applied at inland waterway transport offices are revenue belonging to the state budget. Inland waterway transport offices may retain a portion of the collected fees and charges to cover operational expenses (Article 4).
- Inland waterway transport offices must settle accounts annually regarding the use of receipts for collecting fees and charges and the amount paid into the state budget (Article 4).
- This circular takes effect from December 10, 2012, and revokes certain previous circulars (Article 5).
🌐 Social impact of this document
- Positive impact: Reduces financial burden for small vessels carrying fewer goods, enhancing the efficiency of fee and charge collection management.
- Negative impact: May cause difficulties for transportation businesses in complying with specific fee collection regulations.
- Balance: Establishes a clear legal basis for the effective management and use of fees and charges.
❓ Frequently asked questions
What is the tonnage fee rate?
The tonnage fee rate is 165 dong per ton of gross tonnage for each entry and exit (Article 3).
Which vessels are not subject to fees and charges?
Vessels used for national defense and security purposes under the Ministry of National Defense and the Ministry of Public Security; vessels of customs authorities performing duties; vessels avoiding storms, providing rescue services; and vessels transporting goods with a gross tonnage of less than 10 tons or carrying fewer than 13 passengers are exempt from fees and charges (Article 2).
What percentage of the collected fees and charges can inland waterway transport offices retain?
Inland waterway transport offices in Region II and Region IV may retain the entire amount (100%) of collected fees and charges. Other inland waterway transport offices may only retain 95% before paying into the state budget (Article 4).
How can inland waterway transport offices use the collected fees and charges?
Inland waterway transport offices may use the collected fees and charges to cover operational costs and provide rewards and benefits for staff (Article 4).
When does this circular take effect?
This circular takes effect from December 10, 2012, and revokes certain previous circulars (Article 5).
Full text
CIRCULAR
Guidelines on the collection, submission, management, and use of fees and charges applicable at Inland Waterway Port Services
___________________________________
Pursuant to the Law on Inland Waterway Traffic
Pursuant to the Ordinance on Fees and Charges;
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 detailing the implementation of the Ordinance on Fees and Charges;
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;
Considering the proposal of the Director of the Tax Policy Department;
The Minister of Finance issues this Circular guiding the collection, submission, management, and use of fees and charges applicable at Inland Waterway Port Services as follows:
Article 1. Subjects Subject to Fees and Charges
Vessels entering or leaving operations at inland waterway ports and wharfs (including dedicated ports and wharfs) that have been officially licensed for operation must pay fees and charges applicable at Inland Waterway Port Services as stipulated in this Circular (except as provided in Article 2 of this Circular).
Where international treaties to which the Socialist Republic of Vietnam is a party provide different provisions regarding fees and charges applicable at Inland Waterway Port Services from those set forth in this Circular, such provisions shall be implemented according to the treaty.
Article 2. Cases Exempted from Fees and Charges
The following cases are exempted from paying fees and charges applicable at Inland Waterway Port Services:
1. Vessels used for national defense and security purposes under the Ministry of Defense and the Ministry of Public Security (excluding vessels used for economic activities); vessels of customs authorities on duty (excluding vessels used for economic activities); vessels of traffic inspection agencies, Inland Waterway Port Services;
2. Vessels avoiding storms and providing emergency services;
3. Vessels transporting goods with a total load capacity below 10 tons or carrying passengers up to 12 seats.
4. Vessels transporting flood control and storm prevention equipment.
Article 3. Collection Rates
The rates of fees and charges applicable at Inland Waterway Port Services are specified as follows:
1. Collection levels
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No.
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- Certificate of design review for motor vehicles (in production, assembly, or modification); Quality and Safety Certificate for Motor Vehicles; parts, equipment, special-purpose motorcycles (including modified ones); four-wheeled vehicles with engines; electric bicycles; Technical Safety and Environmental Protection Inspection Certificate for Motor Vehicles and Special-Purpose Motorcycles.
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Rate of Collection
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1
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Tonnage Fee
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|
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a)
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Entry (including loaded and unloaded)
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165 dong per ton of total load capacity
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b)
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Exit (including loaded and unloaded)
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165 dong per ton of total load capacity
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2
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Port and wharf entry and exit fee
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|
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a)
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Cargo vessels with a total load capacity from 10 tons to 50 tons
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5,000 VND /trip
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b)
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Vessels carrying goods with a total load capacity from 51 tons to 200 tons or carrying passengers with a capacity from 13 seats to 50 seats
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10,000 dong per trip
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c)
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Vessels carrying goods, tugboat groups with a total load capacity from 201 tons to 500 tons or carrying passengers with a capacity from 51 seats to 100 seats
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20,000 dong per trip
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d)
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Vessels carrying goods, tugboat groups with a total load capacity from 501 tons to 1,000 tons or carrying passengers from 101 seats and above.
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30,000 dong per trip
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đ)
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Vessels carrying goods, tugboat groups with a total load capacity from 1,001 tons to 1,500 tons.
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40,000 dong per trip
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e)
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Vessels carrying goods, tugboat groups with a total load capacity from 1,501 tons and above.
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50,000 dong per trip
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2. For ships entering or leaving inland waterway ports and wharfs, they must pay fees and charges according to the regulations issued by the Ministry of Finance on maritime fees and charges.
3. In cases where a vessel enters or leaves multiple ports and wharfs within the jurisdiction of the same Inland Waterway Port Service during the same trip, it only needs to pay once the fees and charges as stipulated in Clause 1 of this Article.
4. Vessels entering or leaving ports without the purpose of loading or unloading cargo or receiving or delivering passengers shall apply a fee rate equal to 70% (seventy percent) of the load capacity fee rate prescribed in Clause 1 of this Article.
5. For vessels that are not cargo-carrying vessels when calculating tonnage fees, the conversion is as follows:
a) Special-purpose vessels: 01 horsepower is equivalent to 01 ton of total load capacity.
b) Passenger-carrying vessels: 01 berth is equivalent to 06 passenger seats or 06 tons of total deadweight; 01 passenger seat is equivalent to 01 ton of total deadweight.
6. Fees and charges applicable at Inland Waterway Port Services are collected in Vietnamese Dong. In cases where foreign organizations or individuals wish to pay fees and charges in foreign currency, they will be charged in US dollars (USD) based on the exchange rate published by the State Bank of Vietnam at the time of payment.
Article 4. Management and Use
1. The agency responsible for collecting fees and charges applicable at Inland Waterway Port Services is the Inland Waterway Port Services as stipulated in the Law on Inland Waterway Traffic. The agency responsible for collecting fees and charges has the responsibility to register and declare the payment of fees and charges to the state budget according to the regulations of the Ministry of Finance in Circular No. 28/2011/TT-BTC dated February 28, 2011, guiding the implementation of certain articles of the Law on Tax Administration and guiding the implementation of Decrees No. 85/2007/NĐ-CP dated May 25, 2007, and No. 106/2010/NĐ-CP dated October 28, 2010 of the Government.
2. Fees and charges applicable at Inland Waterway Port Services are part of the state budget revenue. The agency responsible for collecting fees and charges may retain a portion of the collected fees and charges to cover the costs of Inland Waterway Port Services' operations as stipulated in Clause 3 of this Article at the following ratios:
- For agencies collecting fees and charges that are Inland Waterway Port Services in Region II and Region IV: They may retain the entire amount (100%) of the collected fees and charges.
- For agencies collecting fees and charges that are Inland Waterway Port Services in Region I and Region III, and Inland Waterway Port Services managed by localities: They may retain 95% (ninety-five percent) of the total collected fees and charges before submitting them to the state budget and must submit 5% (five percent) of the collected fees and charges to the state budget according to the corresponding chapters, types, items, sub-items of the current state budget classification.
3. Contents of expenditures for the operations of Inland Waterway Port Services:
a) Regular expenses
- Payment of salaries or wages, allowances, contributions according to current regulations.
- Direct costs: office supplies, office materials, telephone, electricity, water, travel expenses, administrative expenses according to the current standards and norms.
- Maintenance and regular repair costs for assets, machinery, and equipment.
- Special expenses: Purchase of labor protection equipment or uniforms according to regulations; purchase of receipts and seals for fee and charge collection work; purchase of fuel for port service operations; other special activities.
- Other regular expenses as prescribed by law.
b) Irregular expenditure
- Rent for representative offices of inland waterway port authorities, inland waterway port teams (if any).
- Expenses for search and rescue operations for people, goods, vessels, and ships involved in accidents; handling matters related to preventing environmental pollution in port and wharf waters.
- Costs for improving professional expertise.
- Costs for purchasing, major repairs of means of transportation, equipment, and workplaces.
c) Expenses for implementing specialized state management functions concerning inland waterway transportation at ports and wharfs to ensure compliance with laws on inland waterway traffic order and safety and environmental pollution prevention according to the self-financing plan assigned by competent authorities.
- In cases where retained funds are insufficient for expenditure, supplementary funding from the inland waterway economic affairs budget will be provided by the state budget.
- In cases where the actual amount collected from fees and charges exceeds the budgeted estimate, the fee and charge collection agency may retain the excess amount for rewards and welfare benefits for staff directly involved in collecting fees and charges within the unit, with an average annual maximum total allocation to the reward fund and welfare fund per person not exceeding three months' salary. Any remaining funds not utilized can be carried over to the following year for the unit's operational expenses after obtaining the agreement of the same-level financial authority.
4. Annually, the fee and charge collection agency shall settle accounts regarding the use of the receipt for collecting fees and charges; the amount of fees and charges collected; the amount of fees and charges retained by the unit; the amount of fees and charges required to be remitted to the state budget; the amount of fees and charges already remitted and still required to be remitted to the state budget with the tax authority. Settle accounts regarding the use of the retained amount according to current regulations with the same-level financial authority.
State-owned enterprises that have been assigned by the Ministry of Agriculture and Rural Development to conduct offshore wind power project surveys before the effective date of this Circular shall continue to implement according to the assigned documents; any new matters arising after the effective date of this Circular shall be implemented in accordance with the provisions of this Circular.
1. This Circular takes effect from December 10, 2012. The Circular No. 101/2008/TT-BTC dated November 11, 2008, and the Circular No. 55/2009/TT-BTC dated March 20, 2009, which amended and supplemented Circular No. 101/2008/TT-BTC dated November 11, 2008, issued by the Ministry of Finance guiding the system of collection, payment, management, and use of fees and charges applicable at inland waterway transport inspection offices, are hereby abolished.
2. Other contents related to the collection, payment, management, use, and public disclosure of the system of fees and charges not covered in this Circular shall be implemented in accordance with the provisions of Circular No. 63/2002/TT-BTC dated July 24, 2002, and Circular No. 45/2006/TT-BTC dated May 25, 2006, which amended and supplemented Circular No. 63/2002/TT-BTC dated July 24, 2002, issued by the Ministry of Finance guiding the implementation of laws on fees and charges; and Circular No. 28/2011/TT-BTC dated February 28, 2011, issued by the Ministry of Finance guiding the implementation of certain articles of the Law on Tax Administration and 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.
3. Organizations and individuals subject to the payment of fees and charges applicable at inland waterway transport inspection offices and relevant agencies shall strictly comply with the provisions of this Circular. During the implementation process, if there are any difficulties, they are requested to promptly report to the Ministry of Finance for consideration and guidance./.
Original document (PDF)
Relations map
↑ Basis & documents that affect this document
Based on 5
38/2001/PL-UBTVQH10
Pháp lệnh số 38/2001/PL-UBTVQH10 Phí và lệ phí
Expired
23/2004/QH11
Luật Giao thông đường thủy nội địa số 23/2004/QH11
Expired
57/2002/NĐ-CP
Nghị định số 57/2002/NĐ-CP Quy định chi tiết thi hành Pháp lệnh Phí và lệ phí
Expired
24/2006/NĐ-CP
Nghị định số 24/2006/NĐ-CP Sửa đổi, bổ sung một số điều của Nghị định số 57/2002/NĐ-CP ngày 03/06/2002 của Chính phủ quy định chi tiết thi hành Pháp lệnh Phí và Lệ phí
Expired
118/2008/NĐ-CP
Nghị định số 118/2008/NĐ-CP Quy định chức năng, nhiệm vụ, quyền hạn và cơ cấu tổ chức của Bộ Tài chính
Expired
177/2012/TT-BTC
Circular No. 177/2012/TT-BTC guiding the regime for the collection, payment, management, and use of fees and charges applicable at inland waterway transport offices.
Expired
↓ Documents affected by this document
References 3
45/2006/TT-BTC
Thông tư số 45/2006/TT-BTC Sửa đổi, bổ sung Thông tư số 63/2002/TT-BTC ngày 24/7/2002 của Bộ Tài chính hướng dẫn thực hiện các quy định pháp luật về phí và lệ phí
In effect
63/2002/TT-BTC
Thông tư số 63/2002/TT-BTC Hướng dẫn thực hiện các quy định pháp luật về phí và lệ phí
Expired
28/2011/TT-BTC
Thông tư số 28/2011/TT-BTC Hướng dẫn thi hành một số điều của Luật Quản lý thuế, hướng dẫn thi hành Nghị định số 85/2007/NĐ-CP ngày 25/5/2007 và Nghị định số 106/2010/NĐ-CP ngày 28/10/2010 của Chính phủ
Expired
Abolishes 2
55/2009/TT-BTC
Thông tư số 55/2009/TT-BTC Sửa đổi, bổ sung Thông tư số 101/2008/TT-BTC ngày 11/11/2008 hướng dẫn chế độ thu, nộp và quản lý sử dụng phí, lệ phí áp dụng tại Cảng vụ đường thủy nội địa
Expired
101/2008/TT-BTC
Thông tư số 101/2008/TT-BTC Hướng dẫn chế độ thu, nộp và quản lý sử dụng phí, lệ phí áp dụng tại Cảng vụ đường thủy nội địa
Expired
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