Circular No. 189/2016/TT-BTC stipulates the rates of fees and charges, the collection, payment, management, and use of such fees and charges in maritime specialized activities.

CIRCULAR

Regulations on the level of collection, collection system, payment, management and use of fees and charges in maritime activitiesfees and charges in maritime specialized activities

-----------------

Pursuant to the Law on Fees and Registration Fees 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. 30/2014/NĐ-CP dated April 14, 2014 of the Government on conditions for marine transport business and supporting services for marine transport;

Pursuant to Decree No. 161/2013/NĐ-CP dated November 12, 2013 of the Government on registration, purchase, sale, construction of new marine vessels;

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 Department of Tax Policy,

The Minister of Finance issues this Circular stipulating the level of collection, collection system, payment, management and use of fees and charges in maritime activities.

Article 1. Scope of Regulation

This Circular stipulates the level of collection, collection system, payment, management and use of fees and charges in the following maritime activities:

1. Fee for assessing the issuance of licenses for marine transport services and supporting services for marine transport.

2. Fee for assessing the announcement of marine ports, berths, areas, and waters.

3. Examination fee for issuing certificates of professional competence for ship captains and chief engineers.

4. Fee for assessing documents related to the purchase and sale of marine vessels.

5. Verification fee for documents and materials related to marine vessels.

6. Registration fee for marine vessels.

7. Fee for issuing certificates confirming participation in insurance or other financial guarantees regarding the civil liability of vessel owners for oil pollution damage and fuel oil pollution damage.

8. Fee for issuing certificates allowing operation on various types of vessels.

9. Fee for issuing Part I of the Seafarers' Manning Certificate (DMLC I).

Article 2. Applicability

This Circular applies to:

1. The payers of fees and charges are organizations and individuals when they receive the services subject to the collection of fees and charges, including:

a) Organizations and individuals operating marine transport services or supporting services for marine transport that have been granted business licenses by competent state authorities in accordance with regulations.

b) Organizations and individuals who are investors of marine ports, berths, areas, and waters that have been announced by competent state authorities to open, close ports, wharfs, and areas and waters in accordance with regulations.

c) Organizations and individuals who have been organized to take examinations for the issuance of certificates of professional competence for ship captains of vessels with a total gross tonnage of 500 GT or more, and chief engineers of vessels with a main engine power of 750 KW or more by competent state authorities or training institutions.

d) Owners of marine vessels and equipment engaged in the purchase and sale of used imported marine vessels for dismantling, whose transaction documents have been reviewed by competent state authorities in accordance with regulations.

đ) Owners of marine vessels and equipment engaged in marine operations whose vessel registrations have been issued, canceled, or changed by competent state authorities in accordance with regulations.

e) Owners of marine vessels who have been issued certificates confirming their participation in insurance or other financial guarantees regarding the civil liability of vessel owners (oil tankers of 2,000 tons or more) for oil pollution damage under the 1992 CLC Convention or certificates confirming their participation in insurance or other financial guarantees regarding fuel oil pollution damage under the 2001 BCC Convention.

g) Organizations and individuals who have been issued certificates allowing the operation of seafarers and vessels serving marine vessel operations in accordance with regulations.

h) Owners of Vietnamese marine vessels with a total gross tonnage of 500 GT or more engaged in international routes who have been issued Part I of the Seafarers' Manning Certificate for marine vessels in accordance with regulations.

2. The entities collecting fees and charges include: Vietnam Maritime Administration, Maritime Branches, Port Authorities, training institutions, and units assigned by competent state authorities to provide services subject to the collection of fees and charges as stipulated in Clause 1 of this Article.

3. This Circular does not apply to fishing vessels, military service vessels, and security service vessels under the management of the Ministry of National Defense and the Ministry of Public Security, and seafarers working on these vessels.

Article 3. Explanation of Terms

In this Circular, the following terms are understood as follows:

1. Vessel is a means of transportation operating on water surfaces or underwater, including ships, boats, and other motorized or non-motorized vessels.

2. Gross Tonnage (GT):is the maximum total volume of a vessel recorded in the certificate issued by the inspection authority in accordance with regulations.

3. HP, CV, KW: are units of measurement for the power of vessels as prescribed.

Article 4. Conversion of Gross Tonnage (GT) for vessels that have not been issued a certificate of gross tonnage by the inspection authority to determine the amount of fees and charges.

Clause 1. For vessels without recorded GT, the conversion to total volume capacity shall be as follows:

Point a) For ocean-going vessels and self-propelled inland waterway vessels, 1.5 tons of load capacity is converted to 01 GT.

Point b) For barges, 1 ton of full load capacity is converted to 01 GT.

Point c) For tugboats, push boats, passenger ships (including seaplanes), and floating cranes: 01 horsepower (HP, CV) is converted to 0.5 GT; 01 kilowatt (KW) is converted to 0.7 GT; 01 ton of lifting capacity of a crane installed on a vessel is converted to 06 GT.

Point d) For passenger-carrying vessels without recorded engine power, 01 seat reserved for passengers is converted to 0.67 GT; 01 berth is converted to 4 GT.

Point e) In the case of towing, pushing, or berthing fleets, the total volume capacity is calculated as the sum of the capacities of all vessels in the fleet including barges, tugs, or pushers.

For the conversion method prescribed in Clause 1 of this Article, when collecting fees and charges, the collection agency may choose the conversion method with the largest total volume capacity.

Clause 2. Unit of measurement for engine power: The main engine power of vessels is measured in HP, CV, or KW; fractions less than 01 HP or 01 KW are rounded up to 01 HP, 01 CV, or 01 KW.

Article 5. Fee and Charge Collection Rates

The rates for fee and charge collection in maritime activities are stipulated in the Table of Fee and Charge Collection Rates attached to this Circular.

Article 6. Declaration, Payment of Fees and Charges

1. By the fifth day of each month, fee collection organizations must deposit the collected fee amount of the previous month into the account for pending budget payments opened at the State Treasury.

Clause 2. Organizations collecting fees and charges shall declare and pay collected fees and charges monthly, and settle accounts annually according to the guidance provided in Clause 3 of Article 19 and Clause 2 of Article 26 of Circular No. 156/2013/TT-BTC dated November 6, 2013, issued by the Minister of Finance to guide 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 of the Government.

Clause 3. Organizations collecting fees shall remit the collected fees at the rate specified in Article 7 of this Circular and 100% of the collected charges into the state budget (central budget) according to the chapters, sections, and sub-sections of the State Budget Manual.

Article 7. Management and Use of Fees

Clause 1. Organizations collecting fees may retain 90% of the collected fees to cover costs for service provision, fee collection, and submit 10% to the state budget, except as provided in Clause 2 of this Article. The retained fees must be managed and utilized in accordance with Article 5 of 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.

Clause 2. If the organization collecting fees is a state agency not eligible for cost allocation from fee revenue under Clause 1 of Article 4 of 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, it must remit 100% of the collected fees into the state budget. Costs for service provision and fee collection shall be covered by the state budget allocated in the organization's budget according to the state budget expenditure regulations.

Article 8. Implementation organization and enforcement clauses

Clause 1. This Circular takes effect from January 1, 2017 and replaces Decision No. 84/2005/QĐ-BTC dated November 28, 2005 of the Minister of Finance on the system of collection, payment, management, and use of fees for ship purchase and sale document examination and registration fees for ships, issuance of certificates related to ship operations, and port announcement, and Decision No. 62/2006/QĐ-BTC dated November 6, 2006 of the Minister of Finance amending and supplementing Decision No. 84/2005/QĐ-BTC dated November 28, 2005.

Clause 2. Other contents related to the collection, payment, management, use, receipt vouchers, publicizing the fee and charge collection system in maritime activities not mentioned in this Circular shall be implemented according to the Law on Fees and Charges; 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; Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister 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 of the Government; Circular No. 153/2012/TT-BTC dated September 17, 2012 of the Minister of Finance guiding the printing, issuance, management, and use of various types of receipts for fees and charges belonging to the state budget, and any amendments, supplements, or replacements thereof (if any).

3. During the implementation process, if there are difficulties, it is requested that agencies, organizations, and individuals promptly reflect them to the Ministry of Finance for research and guidance on necessary amendments and supplements to ensure compliance.