Circular No. 192/2016/TT-BTC stipulates the level of collection, system of collection, submission, management, and use of fees for security assessment, approval of port security evaluation, security port plan, and issuance of continuous vessel history.

CIRCULAR

Regulations on the level of collection, system of collection, management and use of fees for security assessment, approval of security evaluation of seaports, security plans of seaports and issuance of continuous ship records

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;

Implementing the provisions of the International Maritime Organization (IMO) in 2002 amending and supplementing certain Chapters of the International Convention for the Safety of Life at Sea (SOLAS 74) issued together with the International Code for the Security of Ships and of Ports (ISS Code); Resolution No. 5 on promoting cooperation and technical assistance dated December 12, 2002 of the International Conference on the Safety of Life at Sea;

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;

Pursuant to Decision No. 191/2003/QĐ-TTg dated September 16, 2003 of the Prime Minister approving amendments and supplements in 2002 to certain chapters of the International Convention for the Safety of Life at Sea;

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

The Minister of Finance promulgates this Circular stipulating the level of collection, system of collection, management and use of fees for security assessment, approval of security evaluation of seaports, security plans of seaports and issuance of continuous ship records.

Article 1. Scope of Regulation

This Circular stipulates the level of collection, system of collection, management and use of fees for security assessment, approval of security evaluation of seaports, security plans of seaports for seaports, wharfs or piers (hereinafter referred to collectively as seaports) receiving international shipping vessels; issuance of continuous ship records.

Article 2. Applicability

This Circular applies to:

1. Organizations and individuals, both domestic and foreign, related to the management and operation of seaports receiving international shipping vessels:

a) Passenger ships;

b) Cargo ships with a total gross tonnage of 500 GT or more;

c) Mobile platforms flying the flag of Vietnam.

2. Organizations and individuals operating the types of Vietnamese ships specified in points a, b and c of Clause 1 of this Article.

3. Vietnam Marine Administration, Marine Branches, Port Shipping Authorities, Ship Registration Authority, Maritime Security Information Center and other relevant state management agencies.

Article 3. Level of Fees

The level of collection of fees for security assessment and approval of security evaluation of seaports; security plan assessment and approval of seaports; continuous ship record assessment is stipulated in the following Fee Schedule:

Article 4. Collection organization and fee payer

1. The fee payer is organizations and individuals (Vietnamese and foreign) when the Vietnam Marine Administration, Marine Branches, Port Shipping Authorities assess and approve security evaluations of seaports; assess and approve security plans of seaports; assess continuous ship records must pay fees according to the Fee Schedule prescribed in Article 3 of this Circular.

2. The fee collection organizations under this Circular include:

a) The Vietnam Marine Administration collects fees for assessing and approving security plans of seaports;

b) Marine Branches collect fees for assessing continuous ship records;

c) Port Shipping Authorities collect fees for assessing and approving security evaluations of seaports.

Article 5. Declaration, Collection, and Payment of Fees

1. The fee payer must pay the fee when submitting application documents to the fee collection organization to perform the work prescribed for fee collection under this Circular.

2. By the fifth day of each month, the fee collection organization must transfer the amount of fees collected from the previous month into the fee account awaiting submission to the State Treasury.

3. The fee collection organization shall declare and submit the amount of fees collected monthly, settle annually according to the guidance provided in Clause 3, Article 19 and Clause 2, Article 26 of Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance guiding the implementation of certain articles of the Law on Tax Management; the Law Amending and Supplementing Certain Articles of the Law on Tax Management and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government. The fee collection organization shall remit the amount of fees according to the ratio prescribed in Article 6 of this Circular into the state budget (central budget) according to the chapter, section, sub-section of the State Budget Classification.

Article 6. Management and Use of Fees

1. The fee collection organization may retain 90% of the collected fees to cover costs for assessment, approval, fee collection and remittance, and remit 10% to the state budget, except in the case stipulated in Clause 2 of this Article.

a) The retained amount of fees shall be managed and used 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 articles of the Law on Fees and Charges;

b) The Vietnam Marine Administration shall allocate 10% of the retained amount and transfer it to the Maritime Security Information Center. The Maritime Security Information Center shall manage and use this amount 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 articles of the Law on Fees and Charges.

2. In cases where the fee collection organization is a state agency not included in the scope of being allocated operational costs from fee revenue as stipulated in Clause 1, Article 4 of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain articles of the Law on Fees and Charges, it must remit 100% of the collected fees into the state budget. The source of funds to cover the cost of providing services and collecting fees shall be arranged in the budget of the fee collection organization according to the state budget expenditure regulations.

Article 7. Implementation organization and enforcement provisions

1. This Circular takes effect from January 1, 2017. It replaces Circular No. 132/2013/TT-BTC dated September 19, 2013 of the Minister of Finance stipulating the system of collection, management and use of fees for security assessment, approval of security evaluation of seaports, security plans of seaports and issuance of continuous ship records.

2. Other contents related to collection, submission, management, use, revenue receipts, and publicizing the fee collection system not mentioned in this Circular shall be implemented in accordance with the Law on Fees and Charges; Decree No. 120/2016/ND-CP of August 23, 2016, providing detailed regulations and guidance on the implementation of certain provisions of the Law on Fees and Charges; Circular No. 156/2013/TT-BTC of November 6, 2013, issued by 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 of July 22, 2013, issued by the Government; Circular No. 153/2012/TT-BTC of September 17, 2012, issued by the Minister of Finance guiding the printing, issuance, management, and use of various types of revenue receipts for fees and charges under 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.