Circular No. 193/2016/TT-BTC stipulates the levels of fees and charges, collection procedures, 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 of fees for managing and supervising insurance activities.

||| on the use of fees and charges in the aviation sector

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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 the Civil Aviation Law of Vietnam dated June 29, 2006 and the Law Amending and Supplementing Certain Articles of the Civil Aviation Law of Vietnam dated November 21, 2014;

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. 66/2015/NĐ-CP dated August 12, 2015 of the Government on aviation authorities;

At the proposal of the Director of the Transport Department and the Director General of the Civil Aviation Authority of Vietnam,

Pursuant to Decree No. 68/2015/NĐ-CP dated August 18, 2015 of the Government on registration of nationality and registration of rights over aircraft;

Pursuant to Decree No. 92/2015/NĐ-CP dated October 13, 2015 of the Government on civil aviation security;

Pursuant to Decree No. 92/2016/NĐ-CP dated July 1, 2016 of the Government stipulating conditional business sectors and trades in the civil aviation sector;

Pursuant to Decree No. 102/2015/NĐ-CP dated October 20, 2015, promulgated by the Government on the management and operation of civil aviation airports;

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 levels of collection, collection procedures, payment, management, and use of fees and charges in the aviation sector.

Article 1. Scope of Regulation and Applicability

Article 1. This Circular stipulates the levels of collection, collection procedures, payment, management, and use of fees and charges in the aviation sector, including:

a) Aircraft purchase, sale, lease, and sublease application review fee.

b) Aircraft airworthiness certificate issuance inspection fee.

c) Aircraft type certificate issuance inspection fee and technical qualification certificate issuance for newly installed aviation equipment.

d) Aircraft registry book information provision fee.

đ) Flight data analysis fee.

e) Civil aviation activity certification, license, and permit issuance review fee; airport restricted area entry and exit permit issuance fee.

g) Aviation personnel qualification examination fee.

h) Aircraft transaction security registration fee.

i) Aircraft international interest rights related database access code issuance fee (AEP Code).

k) Aircraft certification issuance fee.

l) Aircraft rights registration fee.

2. This Circular applies to:

a) Organizations and individuals receiving services from state agencies authorized to provide services subject to the fees and charges set forth in the attached Fee and Charge Schedule.

b) Agencies authorized to collect fees and charges in the aviation sector.

c) Other organizations and individuals.

Article 2. Persons paying fees and charges and organizations collecting fees and charges

Clause 1. Organizations and individuals receiving services from state agencies authorized to provide services subject to the fees and charges must pay such fees and charges according to this Circular.

Clause 2. Organizations collecting fees and charges include the Vietnam Civil Aviation Authority and Airports Control Zones (Northern Airports Control Zone, Central Airports Control Zone, Southern Airports Control Zone).

Article 3. Level of fees and charges

The levels of collection of fees and charges in the aviation sector are specified in the Fee and Charge Schedule attached to this Circular.

Article 4. Declaration, Collection, and Payment of Fees and Charges by Collecting Organizations

Clause 1. By the second day of each week, the organization collecting fees must transfer the collected fees from the previous week into the pending fee account opened at the State Treasury.

Clause 2. Organizations collecting fees and charges shall declare the collected fees and charges monthly and settle accounts annually according to the provisions of Clause 3, Article 19 and Clause 2, Article 26 of Circular No. 156/2013/TT-BTC dated 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 dated July 22, 2013 of the Government; and remit 100% of the collected charge amounts and 10% of the collected fee amounts into the state budget according to the items and sub-items of the State Budget Classification.

Article 5. Management and use of fees

The organization collecting fees may retain 90% of the collected fee amounts to cover costs for service provision and fee collection activities. The retained fee amounts shall be managed and used according to the provisions of 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.

Article 6. Implementation organization and enforcement provisions

Clause 1. This Circular takes effect from January 1, 2017, and replaces Circular No. 169/2010/TT-BTC dated November 1, 2010, issued by the Minister of Finance stipulating the levels of collection, collection procedures, payment, management, and use of fees and charges in the aviation sector.

Clause 2. Matters related to collection, payment, management, use, revenue receipt documentation, and publicizing the fee and charge collection system in the aviation sector not covered by this Circular shall be implemented according to the provisions of 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, 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 dated July 22, 2013 of the Government; Circular No. 153/2012/TT-BTC dated 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.