Circular No. 230/2016/TT-BTC stipulates the level of collection, collection system, payment, management, and use of fees for safety technical inspection of fishing vessels, certification of fishing equipment; fees for assessing the origin of aquatic product raw materials; and stamp duty for issuing permits for exploitation and aquatic activities.

This Decision regulates fees and stamp duties in the field of aquaculture, including fees for safety technical inspection of fishing vessels, fees for assessing the origin of aquatic product raw materials, and fees for technical supervision of new construction, modification, and repair of fishing vessels. The fee payers are organizations and individuals operating in the aquaculture sector.

文号230/2016/TT-BTC
文件类型Circular
发布机关Ministry of Finance
签署人Vũ Thị Mai — Thứ trưởng
更新17/06/2026
领域Uncategorized
发布日期11/11/2016
生效日期01/01/2017
失效日期17/12/2021
状态Expired
✦ 智能摘要

This Decision regulates fees and stamp duties in the field of aquaculture, including fees for safety technical inspection of fishing vessels, fees for assessing the origin of aquatic product raw materials, and fees for technical supervision of new construction, modification, and repair of fishing vessels. The fee payers are organizations and individuals operating in the aquaculture sector.

适用范围

Organizations and individuals operating in the aquaculture sector

要点

  • Annual and periodic fees for safety technical inspection of fishing vessels are calculated based on the vessel's displacement, engine power, and other equipment.
  • The fee for assessing the origin of aquatic product raw materials is 700,000 VND per assessment.
  • Fees for technical supervision of new construction, modification, and repair of fishing vessels are calculated based on the value of the new construction, modification, or repair work.
  • Unusual inspection and accident inspection fees are 80% of the annual inspection fee rate.
  • Organizations and individuals must pay the fees as prescribed within a period not exceeding thirty days from the date they receive the notification from the competent authority.
  • Fifty percent of the revenue collected from these fees will be transferred to the state budget, and the remaining portion will be used to support state management activities in the aquaculture sector.

🌐 本文件的社会影响

  • To generate revenue for the state budget
  • To support state management work in the aquaculture sector
  • To ensure the safety of fishing vessel technology and the quality of aquatic product raw materials

❓ 常见问题

What is the fee for assessing the origin of aquatic product raw materials?

700,000 VND per assessment.

Which agency is responsible for collecting the annual and periodic fees for safety technical inspection of fishing vessels?

The competent authority in the aquaculture sector.

全文

MINISTRY OF FINANCE
-------

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------

NUMBER: 230/2016/TT-BTC

Hanoi, April 11 the November 2016

CIRCULAR

REGULATIONS ON THE LEVEL OF COLLECTION, COLLECTION SYSTEM, PAYMENT, MANAGEMENT AND USE OF FEES FOR TECHNICAL SAFETY INSPECTION OF FISHING BOATS, TESTING OF FISHERY EQUIPMENT; FEES FOR AUTHENTICATION OF THE ORIGIN OF FISHERY RAW MATERIALS; FEES FOR ISSUANCE OF LICENSES FOR FISHERY EXPLOITATION AND ACTIVITIES

Pursuant to the Law construction costs; and its guiding regulations construction costs; August 25 the 2015;

Pursuant to the State Budget Law dated December 25 the 2015;

On the basis of Government Decree No. BASED ON DECREE NO. 120/2016/ND-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisionsNo. provision of the Law construction costs; and lconstruction costs;;

Pursuant to Decree No. 215/2013/ND-CP dated December 23, the 2013 of the Government stipulating the functions, tasks, powers, and responsibilities structure organizations under the Ministry Finance;

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

The Minister of Finance promulgates this Circular regulating the level of collection, collection system, payment, management and use of fees for technical safety inspection of fishing boats, testing of fishery equipment; fees for authentication of the origin of fishery raw materials; fees for issuance of licenses for fishery exploitation and activities.policies of collection, payment, management reason This Circular applies to fee payers, organizations collecting fees in food safety and hygiene work, and other organizations and individuals related to the collection, payment, management, and use of fees in food safety and hygiene work. construction costs; technical safety inspection of fishing boatsJune 2024;, testing of fishery equipmentJune 2024;; fees for authentication of the origin of fishery raw materials; lconstruction costs; issuance of licenses for fishery exploitation and activities.

Article 1. Scope of Regulation and Applicability

Article 1. This Circular regulates the level of collection, collection system, payment, management and use of fees for technical safety inspection of fishing boats, testing of fishery equipment; fees for authentication of the origin of fishery raw materials; fees for issuance of licenses for fishery exploitation and activities.

Article 2. This Circular applies to those who pay, organizations collecting fees for technical safety inspection of fishing boats, testing of fishery equipment; fees for authentication of the origin of fishery raw materials; fees for issuance of licenses for fishery exploitation and activities, and other organizations and individuals related to the collection, payment, management and use of fees for technical safety inspection of fishing boats, testing of fishery equipment; fees for authentication of the origin of fishery raw materials; fees for issuance of licenses for fishery exploitation and activities.amendtechnical safety inspection of fishing boats, testing of fishery equipment; fees for authentication of the origin of fishery raw materials; fees for issuance of licenses for fishery exploitation and activities.

Article 2. Fee and Charge Payers

Article 1. Organizations and individuals when being authorized by competent state agencies to conduct technical safety inspection of fishing boats, testing of fishery equipment must pay fees for technical safety inspection of fishing boats, testing of fishery equipment.gWhen being authenticated for the origin of fishery raw materials, they must pay fees for authentication of the origin of fishery raw materials.on Article 1. The Fishing Boat Inspection Center (General Fisheries Department, Ministry of Agriculture and Rural Development) collects fees for technical safety inspection of fishing boats, testing of fishery equipment.

Clause 2. Organizations and individuals receiving fishing exploitation and operation permits must pay stamp duty according to this Circular.

Article 3. Organizations collecting fees and charges

Article 2. The Fisheries Service (Department of Agriculture and Rural Development) collects fees for technical safety inspection of fishing boats, testing of fishery equipment; fees for authentication of the origin of fishery raw materials; fees for issuance of licenses for fishery exploitation and activities.g The level of fees and charges shall be implemented according to the Fee and Charge Table attached to this Circular.

Article 1. By the twentieth day of each month at the latest, the fee collection organization must deposit the collected fees from the previous month into the fee account awaiting submission to the State Treasury opened at the National Treasury.

Article 4. Rates of Fees and Charges

Article 2. Fee and charge collection organizations shall declare, pay the collected fees and charges monthly, 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.

Article 5. Declaration, Payment of Fees and Charges

Article 1. The Fishing Boat Inspection Center allocates 90% of the collected fees for technical safety inspection of fishing boats, testing of fishery equipment to cover the expenses specified in Article 5 of Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government; and deposits 10% of the collected fees into the State budget according to the corresponding chapters and sub-items of the current budget classification.

Article 2. For fee collection organizations that are Fisheries Services:

Article 6. Management of fees and charges

a) The fee collection organization must deposit all collected fees into the State budget except in cases specified in point b, clause 2 of this Article. The cost of covering expenses for performing duties and collecting fees is allocated from the State budget within the organizational budget according to the State budget expenditure regulations and standards.

b) In case the fee collection organization is a state agency allowed to cover operational costs from the collected fees in accordance with Article 4, Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government, it may retain 90% of the collected fees to cover the expenses specified in Article 5 of Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government; and deposit 10% of the collected fees into the State budget according to the corresponding chapters and sub-items of the current budget classification.

Article 3. Fee collection organizations must deposit 100% of the collected fees for license issuance into the State budget according to the corresponding chapters and sub-items of the current budget classification. The cost of covering expenses for performing duties and collecting fees is allocated from the State budget within the organizational budget according to the State budget expenditure regulations and standards.policies Article 1. This Circular takes effect from January 1, 2017 and replaces Decision No. 31/2007/QĐ-BTC dated May 15, 2007 of the Minister of Finance on the collection, payment, management and use of fees and charges for fishery exploitation and conservation activities.

Article 2. Other matters related to the collection, payment, management, use, receipt vouchers, publicizing the fee and charge collection system not regulated in this Circular shall be carried out in accordance with the Law on Fees and Charges, Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government; Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance; Circulars of relevant ministries under the Ministry of Finance on printing, issuing, managing and using various types of fee and charge receipts belonging to the State budget and any subsequent amendments or replacements (if any).nationalArticle 3. During the implementation process, if there are difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for research and supplementary guidance.transfer Office of the President;

Ministry of Finance, Provincial Tax Departments;

Article 7. Organization a) Report to the Ministry of Natural Resources and Environment on the results of training and upgrading, including listing the teaching staff participating in teaching, evaluating the participation of trainees in the training process, the results of organizing examinations for completing the training and upgrading program on land valuation business, the issuance of Certificates and the use of Certificate codes, summarizing the feedback from trainees on the quality of the training and upgrading program on land valuation business, and other relevant matters.

- Government website;to FEE AND CHARGE TABLE

(Circular No. 230/2016/TT-BTC dated November 11, 2016 of the Minister of Finance)ưởFees

Fees for issuance of exploitation licenses:.


Place of Receipt:
- Prime Minister's Office, General Director of the Government Portal, Departments, Bureaus, subordinate units, Official Gazette;u- To be filed: VT, K.TTH (3b).
- General Secretary's Office;
- National Assembly's Office;
- Culture, Renewal or reissue
- Supreme People's Procuracy;
- T
3cm Supreme People's Court;
- State Audit Office;
- Ministries, agencies equivalent to ministries, and government agencies;
- Central Agencies of Mass Organizations;
- People's Councils, People's Committees, Departments of Finance, Taxation Departments of provinces and centrally-administered cities;
in Replacement of license due to changes in the content of the license
- Official Gazette;
Fees for issuance of fishery activity licenses:
iFor foreign fishing vessels:
- Ministry of Justice's Legal Documents Inspection Department;
- Various unit night
- Ministry of Finance website;
- To be filed: VT, CST (CST5).

DEPUTY MINISTER
DEPUTY MINISTER




Vu Thi Mai

USD/per time

(Issued together with CircularNo. Fees for technical safety inspection of fishing boats, testing of fishery equipment:

Quarter (1)

Index

Unit of Measurement

Rate of Collection

I

Testing of newly built, improved, repaired fishing boats:

1

5% of design price ENVIRONMENTcommission Technical supervision of new construction (including means not yet inspected by the inspection authority):

a

New issuance

VND/per occurrence

40.000

b

Is the value of new construction

VND/per occurrence

20.000

specialized agency under the People's Committee of the province/city.

Price of new construction up to 30,000,000 VND

VND/per occurrence

40.000

2

Price of new construction over 30,000,000 VND to 100,000,000 VNDNo.(C-30,000,000)ướexcept:

a

New issuance

USD per time

200

b

Is the value of new construction

USD per time

100

specialized agency under the People's Committee of the province/city.

Price of new construction up to 30,000,000 VND

USD per time

200

II

Fee for registering:From 100 million VND to less than 300 million VNDtechnical safety inspection of fishing vessels, inspection of fishing equipment

1

THErime Minister cdesign determinationpolicies new construction, improvement transferrepair of fishing vessels

Copper

5% of the design value

2

Technical supervision of new construction (including means not yet inspected by the registration authority) including computer-based multiple choice tests - initial inspection tris the new construction value

Copper

C New construction price up to 30,000,000 VND

a

New construction price over 30,000,000 VND to 100,000,000 VND

Copper

350.000

b

(C-30,000,000)

Copper

350.000 +
(C-30,000,000) x 0,008

specialized agency under the People's Committee of the province/city.

Price for new construction over 100,000,000 VND to 300,000,000 VND

Copper

910.000 +
(C-100,000,000) x 0,007

For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;

Price for new construction over 300,000,000 VND to 1,000,000,000 VND

Copper

2.310.000 +
(C-300,000,000) x 0,006

đ

Price for new construction over 1,000,000,000 VND to 2,000,000,000 VND

Copper

6.510.000 +
(C-1,000,000,000) x 0,005

Average loan repayment period is 10 years;

Price for new construction over 2,000,000,000 VND

Copper

11.510.000 +
(C-2,000.000.000) x 0,004

3

Technical supervision for repair transfer, maintenance

C is the value transfer repair, maintenance

a

Repair cost, transfer repair up to 15,000,000 VND

Copper

300.000

b

Repair cost, transfer repair over 15,000,000 VND to 50,000,000 VND

Copper

300.000 +
(C-15,000,000) x 0,016

specialized agency under the People's Committee of the province/city.

Repair cost, transfer repair over 50,000,000 VND to 150,000,000 VND

Copper

860.000 +
(C-50,000,000) x 0,012

For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;

Repair cost, transfer repair over 150,000,000 VND to 350,000,000 VND

Copper

2.060.000 +
(C-150,000,000) x 0,009

đ

Repair cost, transfer repair over 350,000,000 VND to 700,000,000 VND

Copper

3.860.000 +
(C-350,000,000) x 0,007

Average loan repayment period is 10 years;

Repair cost, transfer repair over 700,000,000 VND to 1,200,000,000 VND

Copper

6.310.000 +
(C-700,000,000) x 0.005

g

Repair cost, transfer repair over 1,200,000,000 VND to 2,500,000,000 VND

Copper

8.810.000 +
(C-1,200,000,000) x 0,003

h

Repair cost, transfer repair over 2,500,000,000 VND

Copper

12.710.000 +
(C-2,500,000,000) x 0,001

4

Unusual inspection, accident

VND/time/vessel

80% of the annual inspection fee

5

Annual safety technical inspection of fishing vessels and equipment on fishing vessels

5.1

Hull inspection based on displacement (T3. Amend Clause 3 Article 2 as follows:K)

VND/TD

2.000

5.2

Engine inspection (Total main engine power + auxiliary engine power (HP))

VND/HP

1.000

5.3

Navigation equipment

VND/time/system

135.000

5.4

For equipment operating at the 2100 MHz band:

VND/time/system

187.000

5.5

Signal devices

VND/time/system

45.000

5.6

Life-saving equipment

VND/time/system

135.000

5.7

Fishing gear

VND/time/system

130.000

5.8

Equipment requiring strict safety standards installed on fishing vessels

a

Pressure vessel:

- Capacity of one pressure vessel, V 0.3 m3

VND/per occurrence

75.000

- Capacity of pressure vessel, V >0.3 to 1m3

VND/per occurrence

150.000

b

Refrigeration equipment:

Below 30,000 kcal/h

VND/System

1.050.000

From 30,000 kcal/h to 50,000 kcal

VND/System

1.500.000

Over 50,000 kcal/h to 100,000 kcal

VND/System

2.250.000

6

Safety technical inspection of fishing vessels and equipment on fishing vessels: Regular inspection

6.1

Hull inspection based on displacement (T3. Amend Clause 3 Article 2 as follows:K)

VND/TD

5.000

6.2

Inspection of propulsion system and machinery room equipment

VND/HP

3.000

6.3

Navigation equipment

VND/time/system

75.000

6.4

For equipment operating at the 2100 MHz band:

VND/time/system

75.000

6.5

Signal devices

VND/time/system

37.000

6.6

Life-saving equipment

VND/time/system

75.000

6.7

Fishing gear

VND/time/system

150.000

6.8

Equipment requiring strict safety standards

a

Pressure vessel:

- Capacity of one pressure vessel, V 0.3 m3

VND/per occurrence

105.000

- Capacity of pressure vessel, V>0.3 to 1m3

VND/lFor power plants invested under the Build-Operate-Transfer (BOT) model, n is determined according to the operational period of the power plant stipulated in the BOT contract.

225.000

b

Refrigeration equipment:

- Below 30,000 kcal/h

VND/SystemNo.energy

1.500.000

- From 30,000 kcal/h to 50,000 kcal

VND/System

2.250.000

- Over 50,000 kcal/h to 100,000 kcal

VND/System

3.000.000

7

Lifebuoy inspection (applicable to lifebuoy production facilities - based on sample inspection)

a

Floating survival equipment

VND/time/sample

3.000.000

b

Round buoy

VND/time/sample

1.500.000

specialized agency under the People's Committee of the province/city.

Life jacket buoy

VND/time/sample

1.500.000

III

Fee verification and confirmation of the origin of aquatic products raw materials

VND/per occurrence

700.000

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230/2016/TT-BTC
Circular No. 230/2016/TT-BTC stipulates the level of collection, collection system, payment, management, and use of fees for safety technical inspection of fishing vessels, certification of fishing equipment; fees for assessing the origin of aquatic product raw materials; and stamp duty for issuing permits for exploitation and aquatic activities.
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