This Decision stipulates the level of collection and management of concession fees for the exploitation of civil aviation airports for air traffic service assurance services and airport business operations as well as other air services. The Decision takes effect from the date of publication in the Official Gazette until December 31, 2009.
Scope of application
Civil aviation airport enterprises, enterprises providing air traffic service assurance services, and enterprises providing air services at civil aviation airports.
Key points
- pay concession fees for the exploitation of civil aviation airports for air traffic service assurance services and airport business operations are civil aviation airport enterprises and enterprises providing air traffic service assurance services. These fees are accounted for as reasonable production and business expenses.
- Concession fees for the exploitation of civil aviation airports for air traffic service assurance services and airport business operations are collected by the Civil Aviation Port Authority and are part of the state budget revenue. The fee collection agency is entitled to retain 80% (North region), 100% (Central region), or 70% (South region) of the total actual fee revenue to cover costs.
- Concession fees for the exploitation of civil aviation airports for other air services are collected by civil aviation airport enterprises. These fees do not belong to the state budget and the enterprise has the obligation to pay taxes according to the law.
- Enterprises must settle their annual tax together with the results of other production and business activities (if any) with the tax authority.
- This Decision takes effect from the date of publication in the Official Gazette until December 31, 2009.
🌐 Social impact of this document
- Citizens and enterprises providing air services at civil aviation airports will have to pay concession fees according to the prescribed rate schedule.
- Civil aviation airport enterprises and enterprises providing air traffic service assurance services will bear the burden of management costs and tax payments.
❓ Frequently asked questions
Which entities must pay concession fees for exploitation?
Civil aviation airport enterprises, enterprises providing air traffic service assurance services, and enterprises providing air services at civil aviation airports.
How are concession fees utilized?
Concession fees for air traffic service assurance services and airport business operations are part of the state budget revenue, while concession fees for other air services are collected by civil aviation airport enterprises.
What obligations do enterprises have regarding the amount of fees collected?
Enterprises must pay taxes according to the law on the amount of fees collected and manage and utilize the remaining amount after tax payment.
Until when does this Decision take effect?
This Decision takes effect from the date of publication in the Official Gazette until December 31, 2009.
How should enterprises carry out tax settlement?
Annually, enterprises must settle their tax together with the results of other production and business activities (if any) with the tax authority according to the law on taxation.
Full text
Pursuant to …;
Regarding the provisions on the level of collection, the system of collection, submission, management, and use of the fee for the right to operate airports and airfields
_________________________________
THE MINISTER OF FINANCE
Based on the Civil Aviation Law of Vietnam dated June 29, 2006, and Decree No. 83/2007/NĐ-CP dated May 25, 2007 of the Government on the management and operation of airports and airfields;
Based on Decree No. 57/2002/NĐ-CP dated June 3, 2002, and Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government amending and supplementing some articles of Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges;
Based on Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
After receiving opinions from the Ministry of Transport and upon the proposal of the Director of the Tax Policy Department,
DECISION:
Article 1. This Decision promulgates the Table of Collection Levels for the Fee for the Right to Operate Airports and Airfields, including:
1. The fee for the right to operate airports and airfields for air traffic service assurance and airport business services;
2. The fee for the right to operate airports and airfields for aviation services (excluding services specified in Clause 1 of this Article) at airports and airfields.
Article 2.
1. The payers of the fee for the right to operate airports and airfields for air traffic service assurance and airport business services are airport enterprises and enterprises providing air traffic service assurance. The payers are allowed to include the amount of the fee payable according to this Decision in reasonable production and business costs for calculating corporate income tax deductions and shall not add the amount of the fee payable according to this Decision to the price of services when providing takeoff and landing services and air traffic service assurance services to customers.
2. The payers of the fee for the right to operate airports and airfields for aviation services (excluding services specified in Clause 1 of this Article) at airports and airfields are enterprises providing aviation services that are subject to fees according to the collection levels prescribed in Clause 2 of Article 1 of this Decision.
Article 3. The fee for the right to operate airports and airfields for air traffic service assurance and airport business services collected by the Civil Aviation Port Authority (hereinafter referred to as the fee collection agency) is a revenue item belonging to the state budget, which is managed and used as follows:
1. The fee collection agency is entitled to retain a certain percentage (%) of the total actual fee collected to cover expenses for performing the tasks of the Civil Aviation Port Authority as stipulated in Article 60 of the Civil Aviation Law of Vietnam under the prescribed regulations, as follows:
a) Northern Civil Aviation Port Authority: 80% (eighty percent);
b) Central Civil Aviation Port Authority: 100% (one hundred percent);
c) Southern Civil Aviation Port Authority: 70% (seventy percent).
2. The fee collection agency is responsible for declaring, submitting, and settling the remaining amount of the fee to the state budget according to the prescribed regulations.
Article 4. The fee for the right to operate airports and airfields for aviation services (excluding services subject to fees as specified in Clause 1 of Article 1 of this Decision) at airports and airfields collected by airport enterprises is a revenue item not belonging to the state budget. The enterprise collecting the fee is obligated to pay taxes according to the laws applicable to the amount of fees collected and has the right to manage and use the amount of fees collected after paying taxes according to the laws. Annually, organizations and individuals collecting the fee must settle their tax obligations with the tax authority according to the current tax laws along with other production and business results (if any).
Article 5. This Decision takes effect fifteen days after its publication in the Official Gazette until December 31, 2009.
Article 6. Other contents related to the collection, submission, management, use, receipt vouchers, and publicizing the system of fees for the right to operate airports and airfields not provided for in this Decision shall be implemented according to the guidance in Circular No. 63/2002/TT-BTC dated July 24, 2002, and Circular No. 45/2006/TT-BTC dated May 25, 2006, amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002, issued by the Ministry of Finance guiding the implementation of legal provisions on fees and charges.
Article 7. In the course of implementation, if there are any difficulties, organizations and individuals are requested to promptly report them to the Ministry of Finance for research and supplementary guidance./.
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