Joint Circular No. 198/2015/TTLT-BTC-BTNMT stipulates the method of calculation, collection, management, and use of money for marine area utilization.

 

JOINT CIRCULAR

REGULATIONS ON THE METHOD OF CALCULATION, COLLECTION METHODS, MANAGEMENT AND USE OF MONEY FOR USING MARINE AREAS

Pursuant to the Law on the Sea of Vietnam dated June 21, 2012;

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 Decree No. 21/2013/NĐ-CP dated March 4, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Natural Resources and Environment;

Pursuant to Decree No. 51/2014/NĐ-CP dated May 21, 2014 of the Government stipulating the transfer of certain marine areas to organizations and individuals for exploitation and utilization of marine resources;

The Minister of Finance and the Minister of Natural Resources and Environment issue this joint circular regulating the method of calculation, collection methods, management regime, and use of money for using marine areas.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

Article 1. This Circular regulates the method of calculation, collection methods, management regime, and use of money for using marine areas when organizations and individuals are assigned marine areas by state management agencies or competent authorities for exploitation and utilization of marine resources in accordance with Decree No. 51/2014/NĐ-CP dated May 21, 2014 of the Government stipulating the transfer of certain marine areas to organizations and individuals for exploitation and utilization of marine resources (hereinafter referred to as Decree No. 51/2014/NĐ-CP).

Article 2. This Circular does not apply to cases stipulated in Clause 2, Article 1 of Decree No. 51/2014/NĐ-CP, including:

a) Assignment of marine areas for oil and gas exploration and exploitation;

b) Assignment of marine areas for fishing and leasing water surfaces for aquaculture;

c) Assignment of marine areas for national defense and security purposes.

Article 2. Applicability

1. Organizations and individuals assigned marine areas for exploitation and utilization of marine resources in accordance with Decree No. 51/2014/NĐ-CP.

2. State management agencies and competent authorities assigning marine areas.

1. Rural areas refer to administrative regions not including urban wards under districts and cities as provided for in the Government's Decree on mechanisms and policies to encourage enterprises to invest in agriculture and rural areas.

Chapter II

SPECIFIC PROVISIONS

Article 3. Classification of activities using marine areas for exploitation and utilization of marine resources that require payment of money for using marine areas 1. Activities using marine areas that require payment of money for using marine areas are classified into the following groups:

a) Group 1: Using marine areas for wind energy, wave energy, tidal energy, and ocean current energy exploitation;

b) Group 2: Using marine areas for constructing underground pipeline systems and installing submarine telecommunications cables and power cables;

c) Group 3: Using marine areas for constructing floating, submerged, artificial islands, marine civil construction projects, and land reclamation activities;

d) Group 4: Using marine areas for port waters, floating ports, oil ports, and other ports and wharfs (including: waters in front of port terminals, turning areas, anchorage areas, cargo transfer areas, pilot reception areas, quarantine areas; areas for building port channels and other auxiliary structures), waters serving repair and new shipbuilding activities, fishery port and wharf construction activities; waters serving recreational, entertainment, passenger embarkation and disembarkation, overnight anchorage areas for tourist vessels; mineral exploration and exploitation, seawater cooling for power plants; salvage and archaeological work;

đ) Group 5: Using marine areas for disposing of dredged sludge;

e) Group 6: Other activities using marine areas.

2. In cases where multiple organizations and individuals are permitted by competent authorities to exploit and utilize marine resources for different activities as stipulated in Clause 1 of this Article within the same marine space, the collection of money for using marine areas shall be carried out separately for each organization and individual corresponding to their respective types of marine area usage activities.

3. In cases where organizations and individuals are assigned marine areas for different activities as stipulated in Clause 1 of this Article, the collection of money for using marine areas shall be carried out separately for each type of marine area usage activity.

3. In cases where organizations or individuals are assigned marine areas for different uses as stipulated in Clause 1 of this Article, the collection of fees for using the marine area shall be carried out corresponding to each type of activity using the marine area.

Article 4. Area subject to payment for marine area use1. The marine area assigned is the marine area assigned by competent authorities to organizations and individuals for exploitation and utilization of marine resources within the range from the lowest average low water line of the mainland over many years (18.6 years) to the full extent of Vietnam's territorial sea and continental shelf.

2. The area subject to payment for marine area use is the area recorded in the decision assigning the marine area by the state management agency, competent authority in accordance with the provisions of law, unit of measurement: hectare (ha). For activities involving the disposal of dredged sludge, the area subject to payment for marine area use is based on the Environmental Impact Assessment Report, Environmental Protection Plan, Environmental Protection Commitment, Environmental Protection Plan approved by the competent state agency according to current regulations.

3. In cases where the same project uses surface water, part of which is determined and charged rent for surface water use in accordance with the laws on land, and another part is determined according to the laws on marine areas, the financial obligations to the State shall be determined separately for each corresponding area in accordance with relevant laws.

Article 5. Framework of fees and rates for payment for marine area use

1. The framework of fees applicable for calculating payment for marine area use for each group of activities exploiting and utilizing marine resources as stipulated in Article 3 of this Circular is prescribed as follows: 14. In Note 4(c) Chapter 84 and subheading 84.57: change the phrase "máy nhiều vị trí gia công chuyển dịch" to "máy gia công chuyển dịch đa vị trí."

a) Group 1: The fee framework for calculating payment for marine area use ranges from VND 3,000,000/ha/year to VND 7,500,000/ha/year;

b) Group 2: The fee framework for calculating payment for marine area use ranges from VND 4,000,000/ha/year to VND 7,500,000/ha/year;

c) Group 3: The fee framework for calculating payment for marine area use ranges from VND 5,000,000/ha/year to VND 7,500,000/ha/year;

d) Group 4: The fee framework for calculating payment for marine area use ranges from VND 6,000,000/ha/year to VND 7,500,000/ha/year;

đ) Group 5: The amount of payment for marine area use for activities involving the disposal of dredged sludge is VND 7,500,000/ha/year. When the State adjusts the fee framework for calculating payment for marine area use, the rate for calculating payment for marine area use for activities involving the disposal of dredged sludge will also be adjusted and set at the highest level among the fee frameworks for calculating payment for marine area use when adjusted.

e) Group 6: The fee framework for calculating payment for marine area use ranges from VND 3,000,000/ha/year to VND 7,500,000/ha/year;

2. Determination of payment for marine area use for each activity exploiting and utilizing marine resources is carried out as follows:

a) Based on the fee framework for calculating payment for marine area use as stipulated in Clause 1 of this Article and specific economic and social conditions of the locality, the Department of Finance shall take the lead and coordinate with the Department of Natural Resources and Environment and other relevant agencies to build and submit to the People's Committee of the province for promulgation annually the rates for payment for marine area use for each activity exploiting and utilizing marine resources within the province's jurisdiction after seeking opinions from the Standing Committee of the Provincial People's Council to implement the determination of the amount of payment for marine area use that organizations and individuals must pay in accordance with this Circular when they are assigned a marine area.

b) The General Department of Sea and Islands of Vietnam bases on the rates for payment for marine area use for specific activities exploiting and utilizing marine resources as stipulated by the provincial People's Committee in Point a of Clause 2 of this Article to determine the specific rates for payment for marine area use corresponding to each project within the jurisdiction of assignment by the Prime Minister, Ministry of Natural Resources and Environment.

3. For activities exploiting and utilizing marine resources without specific rates prescribed by the provincial People's Committee as stipulated in Point a of Clause 2 of this Article or in cases where it is necessary to establish a Council to determine the rates for payment for marine area use, the Minister of Natural Resources and Environment, Chairman of the provincial People's Committee shall consider and decide on each specific case, including: a) The Minister of Natural Resources and Environment decides to establish a Council chaired by the leader of the General Department of Sea and Islands of Vietnam and members representing functional agencies under the Ministry of Finance, relevant ministries and sectors, and other related agencies (if necessary) to organize the determination of the rates for payment for marine area use to be submitted to the state management agency or competent authority for consideration and decision on projects within the jurisdiction of assignment by the Prime Minister, Ministry of Natural Resources and Environment. The Council may seek opinions from the provincial People's Committee where the assigned marine area is located before submitting to the competent authority for decision on the rates for payment for marine area use.

b) The Chairman of the provincial People's Committee decides to establish a Council chaired by the leader of the Department of Finance and members being leaders of the Department of Natural Resources and Environment and representatives of related agencies, units, and organizations to organize the determination of the rates for payment for marine area use to be submitted to the provincial People's Committee for consideration and decision on projects within the jurisdiction of assignment by the provincial People's Committee.

4. In some special cases, depending on specific economic and social conditions, characteristics, and nature of activities exploiting and utilizing marine resources, the Ministry of Natural Resources and Environment, provincial People's Committee may decide on the rates for payment for marine area use within their jurisdiction of assignment for certain activities higher or lower than the provisions in Clause 1 of this Article after reaching consensus with the Ministry of Finance. The Prime Minister, the Ministry of Natural Resources and Environment may seek the opinions of the People's Committee of the province where the assigned marine area is located before submitting to the competent authority for decision on the amount of fees for using the marine area.

b) The Chairman of the People's Committee of the province decides to establish a Council chaired by the head of the Department of Finance, with members being the heads of the Department of Natural Resources and Environment and representatives of relevant agencies, units, and organizations to organize the determination of the amount of fees for using the marine area to be submitted to the People's Committee of the province for consideration and decision regarding projects within its authority to assign marine areas.

4. In certain special cases, depending on specific socio-economic conditions, characteristics, and nature of marine resource exploitation and utilization activities, the Ministry of Natural Resources and Environment, the People's Committee of the province may decide on the amount of fees for using the marine area according to the authority to assign marine areas for some activities higher or lower than the amounts prescribed in Clause 1 of this Article after reaching consensus with the Ministry of Finance.

Article 6. Methods of collection and determination of the amount of fees for using the area 14. In Note 4(c) Chapter 84 and subheading 84.57: change the phrase "máy nhiều vị trí gia công chuyển dịch" to "máy gia công chuyển dịch đa vị trí."

1. Fees for using marine areas shall be calculated from the date when the decision on granting the marine area by the state management agency or competent authority becomes effective.

2. Organizations and individuals granted marine areas for exploitation and utilization of marine resources may choose to pay the annual fee for using the marine area or pay the one-time fee for the entire duration of the granted marine area. The form of payment and the corresponding amount of fees for using the marine area must be specifically recorded in the decision on granting the marine area by the state management agency or competent authority based on the proposal of organizations and individuals when submitting the application for granting the marine area in accordance with regulations.

3. In cases where organizations and individuals choose to pay the annual fee for using the marine area, it is regulated as follows:

a) The annual amount of fees for using the marine area to be paid is determined by multiplying the area of the granted marine area specified in Article 4 of this Circular by the rate of fees for using the marine area decided by the state management agency or competent authority granting the marine area;

b) The rate of fees for using the marine area in this case will remain stable for five years from the date of the decision on granting the marine area by the state management agency or competent authority;

c) The state management agency or competent authority granting the marine area shall adjust the rate of fees for using the marine area according to the policy on collecting fees for using the marine area, specific economic and social conditions at the time of adjustment, and such adjustments shall be made when the project using the marine area completes its five-year period of stable fee rates, as stipulated in Point b of this Clause.

4. In cases where organizations and individuals choose to pay the one-time fee for the entire duration of the granted marine area, it is regulated as follows:

a) The total amount of fees for using the marine area to be paid is determined by multiplying the area granted as specified in Article 4 of this Circular by the rate of fees for using the marine area decided by the state management agency or competent authority granting the marine area, and then multiplying that by the duration of the granted marine area;

b) Organizations and individuals in this case shall have their fee rates stabilized for the entire duration of the granted marine area.

5. Organizations and individuals granted marine areas for dumping dredged sludge in accordance with Point d of Clause 1, Article 3 of this Circular must pay the full amount of fees for using the marine area in one lump sum corresponding to a thirty-year usage period and as recorded in the decision on granting the marine area by the state management agency or competent authority.

Article 7. Procedures and formalities for collecting and paying fees for using the area 14. In Note 4(c) Chapter 84 and subheading 84.57: change the phrase "máy nhiều vị trí gia công chuyển dịch" to "máy gia công chuyển dịch đa vị trí."

1. Within no more than three working days from the date of receipt of the Decision on granting the marine area by the state management agency or competent authority granting the marine area sent by the agency receiving the application for granting the marine area, based on the fees for using the marine area recorded in the decision on granting the marine area, the local tax administration agency directly managing the area where the marine area is located shall issue a Notice of Payment of Fees for Using the Marine Area according to the Model attached to this Circular and send it to the organization or individual granted the marine area.

2. Organizations and individuals granted marine areas are responsible for paying the fees for using the marine area into the state budget within the deadline specified in the Notice issued by the tax agency, specifically:

a) For cases where organizations and individuals granted marine areas choose to pay the annual fee for using the marine area, the annual payment shall be divided into two periods, wherein: the first period requires a minimum of 50% to be paid before May 31; the second period requires the remaining amount to be paid before October 31. Annually, the tax agency is responsible for issuing a Notice of Fees for Using the Marine Area at least 30 days prior to the payment deadline as stipulated in this Circular.

b) For cases where organizations and individuals granted marine areas choose to pay the one-time fee for the entire duration of the granted marine area, they must pay the full amount of fees for using the marine area within 30 days from the date the tax agency signs the Notice of Payment of Fees for Using the Marine Area.

c) In cases where organizations and individuals granted marine areas fail to complete their obligation to pay the fees into the state budget within the deadline specified in Points a and b of this Clause, they must pay late payment penalties on the unpaid amount according to the provisions of the law on tax management.

3. Organizations and individuals granted marine areas must pay the fees for using the marine area directly into the state budget at the national treasury or authorized collection organizations under the law on tax management. Matters related to documentation and collection procedures shall be carried out in accordance with regulations on centralized management of state budget revenues. The fees for using the marine area shall be accounted for under the chapter of the agency deciding to grant the marine area and sub-item "Revenue from Water Surface Rental" under the current budget classification system.

4. The use of marine areas by organizations and individuals can only proceed after paying the fees for using the marine area as stipulated in Clause 2 of this Article and fulfilling other obligations as specified in the Decision on Granting the Marine Area by the state management agency or competent authority.

Article 8. Management and use of revenue from marine area utilization and funding for marine area assignment tasks

1. Revenue from marine area utilization is a source of state budget revenue and shall be managed and utilized in accordance with the laws on state budget. Revenue from marine area utilization shall be deposited into the central budget for cases where the marine area is assigned under the authority of the Central Government, and deposited into the local budget for cases where the marine area is assigned under the authority of local governments.

2. Funding for marine area assignment tasks shall be guaranteed by the state budget based on the actual revenue from marine area utilization paid to the state budget in the previous year and the ability to balance the state budget, and shall be allocated in the annual state budget estimate for the agency responsible for implementing the marine area assignment tasks to cover the following items:

a) Costs for surveying, preparing reports on the status of the marine area, field inspections, measurements, determining coordinates and area of the assigned marine area; handing over the field to organizations and individuals, including current salary and wages for direct labor (excluding wage costs for civil servants who have already received salaries according to current regulations), travel expenses (travel costs, accommodation rental fees, lodging fees), renting equipment, overtime allowances.

b) Costs for conferences, seminars, meetings of the committee to determine marine area utilization fees (if applicable), technical meetings to determine marine area utilization fees.

c) Expenses for purchasing and repairing equipment and means directly related to marine area assignment; office supplies; communication and information.

d) Costs for inspections related to the determination of marine area utilization fees.

đ) Other expenses directly related to organizing the determination of marine area utilization fees.

Article 9. Handling of cases of extension, return, and recovery of marine areasreturn the marine area, recover the marine area

1. In cases where organizations or individuals request an extension of the term for assigning a marine area, the marine area utilization fee for the extended period shall be determined in accordance with this Circular. The rate of the marine area utilization fee for the extended period shall be determined according to the policy at the time when the competent state management agency or authority approves the extension.

2. In cases where organizations or individuals have been assigned a marine area but request to return part of the area they have completed their financial obligations to the state, the amount of the marine area utilization fee paid for the remaining usage period of that portion shall be deducted from other financial obligations of the organization or individual assigned the marine area to the state; if not fully deducted, the state budget shall refund the remaining marine area utilization fee.

3. In cases where organizations or individuals have paid the full marine area utilization fee for the entire assigned period but voluntarily return the entire marine area before the assigned term according to the decision of the state management agency or authority, they shall be refunded the paid marine area utilization fee for the early return period through deduction from other financial obligations to the state of the organization or individual assigned the marine area; if not fully deducted, the state budget shall refund the remaining marine area utilization fee. The amount of the refund shall be determined based on the remaining area, usage period, and the rate of the marine area utilization fee at the time of refund, but shall not exceed the amount of the marine area utilization fee determined at the time of assignment.

4. In cases where organizations or individuals have paid the full marine area utilization fee for the entire assigned period but the marine area is recovered, the handling of the paid marine area utilization fee for the unused period shall be as follows:

a) Not eligible for refund in cases where the marine area is recovered according to Points a, c, and d Clause 1 Article 21 Decree No. 51/2014/NĐ-CP.

b) Eligible for refund in cases where the marine area is recovered for national defense, security, and national interests according to Point b Clause 1 Article 21 Decree No. 51/2014/NĐ-CP. The amount of the refundable marine area utilization fee shall be calculated based on the utilization fee corresponding to the unused period at the time of recovery multiplied by the area recovered.

5. Procedures for the state to refund the marine area utilization fee

a) Procedures for partial or full refunds of the marine area shall be carried out in accordance with Decision No. 1909/QĐ-BTNMT dated September 8, 2014, issued by the Minister of Natural Resources and Environment, announcing new administrative procedures in the field of marine and island management within the scope of the Ministry's state management functions;

b) After the state management agency or authority assigns the marine area decides to allow partial or full return of the area, the organization or individual must submit a dossier to the local tax management agency where the returned marine area is located to determine the refundable marine area utilization fee. The application for refund of the marine area utilization fee includes: Application Form for Refund of State Budget Revenue as Marine Area Utilization Fee No. 01/ĐNHT issued together with Circular No. 156/2013/TT-BTC dated November 6, 2013, of the Ministry of Finance, Decision allowing partial or full return of the marine area (copy).

c) The local tax management agency where the returned marine area is located shall determine and issue the Decision on Refund of Marine Area Utilization Fee for the refundable amount according to Clause 2, Clause 3, and Clause 4 of this Article using Model No. 01/QĐHT and Model No. 02/QĐHT issued together with Circular No. 156/2013/TT-BTC dated November 6, 2013, of the Ministry of Finance.

d) Organizations or individuals receiving a refund of the marine area utilization fee shall submit the Decision allowing partial or full return of the marine area (copy) and Notice of Refund of Marine Area Utilization Fee to the National Treasury to receive the refund.

đ) The State Treasury shall implement the payment for refunding the amount of money used for marine areas to organizations and individuals according to the Notice on the amount of money used for marine areas to be refunded issued by the direct tax management agency where the marine area to be refunded is located.

Article 10. Responsibilities of agencies, organizations, and individuals in the work of calculating, collecting, and remitting money used for marine areas

1. The General Department of Sea and Islands of Vietnam shall have the responsibility:

a) To take the lead in determining the location, coordinates, boundaries, and area of marine areas, categorizing activities using marine areas to calculate the amount of money used for marine areas that must be paid for cases within the authority to allocate marine areas of the Prime Minister, the Ministry of Natural Resources and Environment; to submit to the competent state management agency or authority for consideration and issuance of decisions allocating marine areas;

b) To take the lead in constructing and displaying on the nautical chart the lowest spring tide line over many years and the outer boundary line at a distance of three nautical miles from the lowest spring tide line over many years along the latitude direction to submit to the Minister of Natural Resources and Environment for issuance of the Decision on announcement;

c) To use the budget for the task of allocating marine areas in accordance with the provisions of the law;

d) To inspect and check the work of determining coordinates, boundaries, and area of marine areas; categorizing activities using marine areas; determining the rate of collection of money used for marine areas for projects within the authority to allocate marine areas of the Prime Minister, the Ministry of Natural Resources and Environment as stipulated in this Circular;

đ) To annually compile and report to the Ministry of Natural Resources and Environment (to be sent concurrently to the Ministry of Finance) on the work of collecting money used for marine areas nationwide so that the Ministry of Natural Resources and Environment can report the Prime Minister.

2. Provincial Departments of Natural Resources and Environment shall be responsible for:

a) To take the lead in determining the location, coordinates, boundaries, and area of marine areas; categorizing activities using marine areas to calculate the amount of money used for marine areas that must be paid for cases within the authority to allocate marine areas of provincial People's Committees; to submit to the provincial People's Committee for consideration and issuance of decisions allocating marine areas;

b) To use the budget for the task of allocating marine areas in accordance with the provisions of the law.

3. The Department of Finance shall have the responsibility:

a) To take the lead and coordinate with the Department of Natural Resources and Environment and relevant agencies in building and submitting to the provincial People's Committee for annual issuance of rates of collection of money used for marine areas for each specific activity of exploitation and utilization of marine resources within the local authority to allocate;

b) To take the lead and coordinate with relevant agencies in reporting to the provincial People's Committee for comments on the rates of collection of money used for marine areas as proposed by the Ministry of Natural Resources and Environment for projects within the authority to allocate marine areas of the Prime Minister, the Ministry of Natural Resources and Environment located within the administrative boundaries of the locality.

4. The local Tax Office where the allocated marine area is located shall have the responsibility

a) To determine and notify the amount of money used for marine areas for each specific project that organizations and individuals allocated marine areas must pay in accordance with this Circular;

b) To urge, guide, and inspect organizations and individuals in paying money used for marine areas into the state budget in accordance with the time specified in this Circular;

c) To resolve issues related to procedures for collection and refund of money used for marine areas;

d) To provide information about the situation of collection and payment of money used for marine areas to the General Department of Sea and Islands of Vietnam and the Department of Natural Resources and Environment for knowledge and monitoring;

đ) To annually compile data on the collection of money used for marine areas in the locality to report to the provincial People's Committee, the General Department of Taxation, and the General Department of Sea and Islands of Vietnam.

5. The State Treasury agency

a) To collect the full amount of money used for marine areas into the State Treasury according to the Notice on payment of money used for marine areas issued by the tax agency;

b) Not to transfer the collection of money to the next day when it has already received all the necessary procedures for payment from the person responsible for fulfilling financial obligations;

c) Not to refuse to collect when organizations and individuals pay money used for marine areas during working hours and with complete documentation and procedures as prescribed.

6. Responsibilities of organizations and individuals paying money used for marine areas

a) To pay money used for marine areas in accordance with the method and deadline specified in the Notice of the tax agency;

b) If the deadline for paying money used for marine areas as specified in the Notice of the tax agency is exceeded without paying the full amount of money used for marine areas, they must pay late payment fees as stipulated in Clause 2, Article 7 of this Circular.

Chapter III

IMPLEMENTING PROVISIONS

Article 11. Transitional Provisions

1. For marine areas that the State is currently leasing to organizations, households, and individuals for water surface use on an annual payment basis as prescribed in Decree No. 142/2005/ND-CP dated November 14, 2005 of the Government on the collection of land rental fees and water surface rental fees; Decree No. 46/2014/ND-CP dated May 15, 2014 of the Government on the collection of land rental fees and water surface rental fees to carry out activities of exploiting and utilizing marine resources as prescribed in Clause 1, Article 3 of this Circular, the following handling measures shall apply:

a) In cases where the water surface rental fee is higher than the minimum collection rate of money used for marine areas prescribed in Clause 1, Article 5 of this Circular in cases where the State allocates marine areas for the same purpose as prescribed in Decree No. 51/2014/ND-CP, the remaining period of the water surface rental fee will be recalculated to equal the minimum collection rate of money used for marine areas based on the proposal of organizations, households, and individuals and applied from the date this Circular takes effect.

b) In cases where the water surface rental fee is lower than the minimum collection rate of money used for marine areas prescribed in Clause 1, Article 5 of this Circular in cases where the State allocates marine areas for the same purpose as prescribed in Decree No. 51/2014/ND-CP, the water surface rental fee already determined for the remaining period of water surface rental shall continue to be paid without having to pay money used for marine areas as prescribed in this Circular. When the water surface rental period expires, if the agency or authority managing the state or the competent authority allocates marine areas, then they must pay money used for marine areas in accordance with the laws on the sea at the time of allocation.

2. For areas of sea where the State has leased water surfaces to organizations, households, and individuals for the implementation of marine resource exploitation and utilization activities as stipulated in Clause 1, Article 3 of this Circular and have paid the lease fee for the entire lease period according to Decree No. 142/2005/NĐ-CP and Decree No. 46/2014/NĐ-CP, they shall not be required to pay the sea area usage fee for the remaining usage period.

3. For areas of sea that organizations, households, and individuals were using for marine resource exploitation and utilization before July 15, 2014 (the date when Decree No. 51/2014/NĐ-CP took effect), which are subject to payment of water surface lease fees according to Decree No. 142/2005/NĐ-CP and Decree No. 46/2014/NĐ-CP but have not yet paid such fees, arrears of lease fees and late payment surcharges under tax management laws shall be collected from the time they were required to pay the lease fees until July 15, 2014. Organizations, households, and individuals must pay the sea area usage fee according to this Circular starting from July 15, 2014.

Article 12. Effective Date

This Circular takes effect from January 20, 2016.

Article 13. Implementation Organization

1. Chairmen of People's Committees of coastal provinces and centrally governed cities, Directors of the Vietnam Marine and Island Administration, relevant organizations, and individuals are responsible for implementing this Circular.

2. In the course of implementation, if there are difficulties, obstacles, or inconsistencies, relevant agencies, organizations, and individuals are requested to promptly reflect them to the Ministry of Finance and the Ministry of Natural Resources and Environment for consideration and resolution in accordance with the law.

 

 

Model Number: Notice on Payment of Sea Area Usage Fee

 

NOTICE

On Payment of Sea Area Usage Fee

I. PART OF THE TAX AUTHORITY

Based on Decision No.... /QĐ-(PM/BTNMT/UBND) dated... month... year... of the Prime Minister/Minister of the Ministry of Natural Resources and Environment/People's Committee of province/city... regarding the allocation of sea areas, the tax authority hereby notifies the payment of sea area usage fee as follows:

1. Name of organization/person allocated sea area:…

- Address for notification of payment:…

- Tax code (if applicable):…

- Phone number:…

- Business sector:…

2. Tax agent (if applicable):…

- Tax code:...

- Address: ...

3. Location of allocated sea area: …

4. Purpose of sea area usage: …

5. Area of sea to be paid for sea area usage:…

6. Duration of sea area usage:…

7. Method of paying sea area usage fee (annually/at once):…

8. Rate of sea area usage fee:…

9. Amount of sea area usage fee to be paid:…

9.1. For cases of annual payment

- First installment amount:…

- Second installment amount:…

9.2. For cases of one-time payment:

10. Time limit for payment of sea area usage fee:…

11. Amount to be paid into the state budget (VND):…

Written in words:…

If the lessee fails to make payment within the prescribed deadline, they must pay a late payment surcharge according to the rate stipulated by the Law on Tax Management for each day of delay.

In case of any issues, please contact … (Name of tax authority).…by phone: …address: …

…(Name of tax authority)... hereby informs the taxpayer for their knowledge and compliance./.

 

 

II. PART CALCULATING LATE PAYMENT OF SEA AREA USAGE FEE (if applicable):

1. Number of days overdue for payment of sea area usage fee as stipulated by law:

2. Amount of late payment of sea area usage fee

(In words:…)

 

Note:

- Items 1, 3, 4, 5, 6, 7, 8: Fill in according to the Decision allocating sea areas

- Items 2, 9, 10, 11: Part filled in and calculated by the tax authority