Circular No. 198/2016/TT-BTC stipulates the levels of collection, collection system, payment, management, and use of fees and charges in inland waterway transport and railway sectors. This document applies to organizations and individuals, both domestic and foreign, when utilizing services provided by state agencies.
Scope of application
Organizations and individuals from Vietnam and abroad; organizations collecting fees and charges; other agencies, organizations, and individuals related to the collection, payment of fees and charges
Key points
- Organizations and individuals must pay fees and charges when their matters are resolved as prescribed (Article 2).
- Organizations collecting fees in the field of inland waterway transport include the Vietnam Inland Waterways Administration and its subordinate units; inland waterway port inspection offices; training service business establishments for seafarers; Departments of Transport (Article 3).
- The level of charge for issuing a vessel operation permit is 100,000 VND per issuance, and for issuing a registration certificate for railway transportation means is 120,000 VND per issuance (Article 4).
- Fee-collecting organizations retain 90% of the collected fee amount and remit 10% to the State budget; if the fee-collecting organization does not fall under the category of cost allocation from fee revenue, it must remit the entire amount to the State budget (Article 6).
- Fees and charges applied at inland waterway ports and wharfs are collected in Vietnamese dong; foreign currencies are converted into USD based on the buying rate of the Vietnam Foreign Trade Bank (Article 3).
🌐 Social impact of this document
- Increase State budget revenue from fees and charges in the inland waterway transport and railway sectors.
- Reduce operational costs for fee-collecting organizations due to retaining a portion of the collected fees.
- Organizations and individuals will bear additional financial burdens when paying fees and charges.
❓ Frequently asked questions
What is the level of charge for issuing a vessel operation permit?
The charge for issuing or reissuing a vessel operation permit is 100,000 VND per issuance (Article 4).
What percentage of the collected fee amount can fee-collecting organizations retain?
90% of the collected fee amount; if the fee-collecting organization does not fall under the category of cost allocation from fee revenue, it must remit the entire amount to the State budget (Article 6).
Are fees and charges at inland waterway ports and wharfs collected in Vietnamese dong or foreign currency?
Collected in Vietnamese dong; foreign currencies are converted into USD based on the buying rate of the Vietnam Foreign Trade Bank (Article 3).
Which organizations are responsible for collecting fees and charges in the field of inland waterway transport?
Including the Vietnam Inland Waterways Administration and its subordinate units; inland waterway port inspection offices; training service business establishments for seafarers; Departments of Transport (Article 3).
When does this circular take effect?
Effective from January 1, 2017.
Full text
CIRCULAR
Regulations on the level of collection, collection system, payment, management, and utilization of fees and charges in inland waterway transport and railway sectors
fees and charges in the inland waterway and railway sectors
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BASED ON THE PROPOSAL OF THE MINISTER OF TRANSPORTATION;
Pursuant to the Law on Fees and Registration Fees dated November 25, 2015;
Pursuant to the State Budget Law dated December 25 June 2016 2015;
Pursuant to the Inland Waterway Transport Law dated June 15, 2004; the Law Amending and Supplementing Certain Provisions of the Inland Waterway Transport Law dated June 17, 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.215/2013/NĐ-CP dated 23rd 12 years 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
At the proposal of the Director of the Policy Departmentorganize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.Hue,
The Minister of Finance issues this Circular regulating the level of collection, collection system, payment, management, and utilization of fees and charges in inland waterway transport and railway sectors.
Article 1. Scope of Regulation
Article 1. This Circular regulates the level of collection, collection system, payment, management, and utilization of fees and charges in inland waterway transport and railway sectors.
Article 2. Fees and charges in the inland waterway transport sector include:
a) Examination fee for issuing certificates of professional competence for masters and chief engineers.
b) Review and approval fee for the announcement of inland waterway ports, issuance of operation permits for inland waterway ports and wharfs.
c) Security assessment and approval fee for security plans of inland waterway ports receiving foreign vessels.
d) Registration and license plate issuance fee for inland waterway vessels, except for registration and issuance of license plates for vessels serving defense and security tasks (not used for economic activities).
e) Fee for issuing certificates allowing operation on various types of inland waterway vessels.
Article 3. Fees and charges in the railway sector include:
a) Driver's license issuance fee.
b) Vehicle registration certificate issuance fee.
Article 4. This Circular applies to organizations and individuals paying fees and charges; organizations collecting fees and charges; and other agencies, organizations, and individuals related to the collection and payment of fees and charges.
Article 2. Fee and Charge Payers
Organizations and individuals from Vietnam and abroad must pay fees and charges when they are processed by competent authorities for matters stipulated in Article 1 of this Circular.
Article 3. Organizations collecting fees and charges
Article 5. Organizations collecting fees and charges in the inland waterway transport sector include:
a) The Directorate of Inland Waterways and its subordinate branches;
b) Inland Waterway Port Inspection Units and Maritime Port Inspection Units (including cases where these units are delegated or authorized by competent state agencies);
c) Training institutions for seafarers and inland waterway vessel operators permitted to operate according to the law;
d) Departments of Transport;
e) Inland Waterway Seafarer Examination Centers;
f) Other organizations and state agencies entrusted with tasks involving the collection of fees and charges.
Article 6. The Vietnam Railway Corporation shall collect fees for issuing driver's licenses and vehicle registration certificates.
Article 4. Rates of Fees and Charges
Article 7. The levels of fees and charges in the inland waterway transport sector are specified in the attached table of collection rates.
Article 8. The levels of fees and charges in the railway sector are as follows:
a) Issuance and reissuance of driver's licenses: VND 100,000 per issuance.
b) Issuance and reissuance of vehicle registration certificates: VND 120,000 per issuance.
Article 5. 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.
Article 9. Organizations collecting fees and charges shall declare and pay collected fees and charges monthly, and settle accounts annually in accordance with 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 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. Organizations collecting fees and charges shall remit 100% of the collected fees and 100% of the collected charges into the State budget according to the chapters, sections, and sub-sections of the State Budget Manual.
Article 10. Fees and charges applied at inland waterway ports and wharfs shall be collected in Vietnamese dong. In cases where foreign organizations and individuals pay fees and charges in foreign currency, such payments shall be made in US dollars (USD) based on the buying exchange rate of the head office of the Vietnam Bank for Foreign Trade at the time of payment or at the end of the working day immediately preceding a holiday.
Article 6. Management and Use of Fees
Article 11. Organizations collecting fees may retain 90% of the collected fees to cover service provision costs and fee collection expenses, and remit 10% into the State budget, except as provided in Clause 2 of this Article. Retained fees shall 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.
Article 12. In cases where organizations collecting fees are state agencies not eligible for cost allocation from fee revenues under 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 provisions of the Law on Fees and Charges, they 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 within the organization's budget according to the State budget expenditure regulations.
Article 7. Implementation organization and enforcement provisions
Article 13. This Circular takes effect from January 1, 2017, and replaces the following documents:
a) Circular No. 47/2005/TT-BTC dated June 8, 2005 of the Minister of Finance guiding the collection, payment, management, and utilization of fees and charges for national administration in ensuring traffic order and safety on inland waterways, and Circular No. 33/2011/TT-BTC dated March 14, 2011 of the Minister of Finance amending Circular No. 47/2005/TT-BTC dated June 8, 2005.
b) Decision No. 17/2007/QĐ-BTC dated March 21, 2007 of the Minister of Finance specifying the level of collection, collection system, payment, management, and utilization of examination fees for drivers, issuance fees for driver's licenses, and vehicle registration certificates in the railway sector.
2. Other contents related to collection, submission, management, use, revenue receipts, publicizing the fee and charge system not mentioned in this Circular shall be implemented in accordance with the Law on Fees and Charges; Decree No. 120/2016/ND-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 articles 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 revenue receipts for fees and charges under the State budget and any amendments, supplements, or replacements thereof (if any).
3. Organizations and individuals collecting and submitting fees and charges and relevant agencies shall be responsible for implementing the provisions of this Circular accurately.
4. During the implementation process, if there are any difficulties, organizations, entities, and individuals are requested to report to the Ministry of Finance for consideration and guidance./.
DEPUTY MINISTER
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