Circular No. 240/2009/TT-BTC stipulates the level of collection, collection system, payment, management, and use of fees for the right to operate airports and airfields.

CIRCULAR

Regulations on the level of collection, collection system, payment, management, and use of fees for exploitation and utilization of meteorological and hydrological information and data

franchise for operating civil aviation airports

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Pursuant to the Civil Aviation Law of Vietnam dated June 29, 2006, and the Government Decree No. 83/2007/NĐ-CP dated May 25, 2007 on management and operation of civil aviation airports;

Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 and Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

After considering the opinion of the Ministry of Transport in Circular No. 8603/BGTVT-TC dated December 7, 2009.

The Ministry of Finance hereby stipulates the fee collection rates, collection procedures, payment, management, and utilization of airport concession fees for airport operations and services as follows:

Article 1. Subjects liable to pay

1. The entities subject to airport concession fees for air traffic service assurance and airport business operations are airport companies and air traffic service providers. These entities shall account for the amount of fees payable under this Circular as reasonable production and business expenses deductible from corporate income tax and shall not add these fees to the price of services provided for takeoff and landing, air traffic service assurance for customers.

2. The entities subject to airport concession fees for air services (excluding services specified in Clause 1 of Article 2 of this Circular) at airports are air service providers engaged in activities subject to fees according to the prescribed rate schedule in Clause 2 of Article 2 of this Circular.

Article 2. Level of Collection

Attached to this Circular is the Fee Schedule for Airport Concession Fees for the Operation of Civil Aviation Airports, including:

1. Airport concession fees for air traffic service assurance and airport business operations;

2. Airport concession fees for air transport services (excluding services subject to fees as specified in Clause 1 of this Article) at civil aviation airports.

Article 3. Collection, Payment, and Management and Utilization

Airport concession fees for air traffic service assurance and airport business operations collected by the Civil Aviation Port Authority (hereinafter referred to as the fee collection agency) are state budget revenues and shall be managed and utilized as follows:

1. The fee collection agency may retain a percentage of the total actual fee revenue to cover costs associated with the Civil Aviation Port Authority's duties as stipulated in Article 60 of the Civil Aviation Law according to 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, paying, and settling the remaining fee revenue into the state budget according to the prescribed regulations.

3. Airport concession fees for air services (excluding services subject to fees as specified in Clause 1 of Article 2 of this Circular) at airports collected by airport companies are non-state budget revenues. The fee collector has the obligation to pay taxes on the collected fees according to the laws and has the right to manage and utilize the collected fees after paying the required taxes according to the laws. Annually, the fee collectors must settle their tax obligations on the collected fees together with other production and business results with the tax authority according to current tax laws.

Article 4. Organization of Implementation

1. This Circular takes effect from January 1, 2010, and replaces Decision No. 22/2008/QĐ-BTC dated May 6, 2008 of the Minister of Finance on the collection rates, collection procedures, payment, management, and utilization of airport concession fees at airports.

2. Matters related to the collection, payment, management, utilization, receipt documentation, and publicizing the collection system of airport concession fees not specified in this Circular 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 of the Ministry of Finance guiding the implementation of laws on fees and charges; Circular No. 60/2007/TT-BTC dated June 14, 2007, and Circular No. 157/2009/TT-BTC dated August 6, 2009 amending and supplementing Circular No. 60/2007/TT-BTC dated June 14, 2007 of the Ministry of Finance guiding the implementation of certain provisions of the Tax Administration Law and guiding the implementation of Government Decree No. 85/2007/NĐ-CP dated May 25, 2007 detailing certain provisions of the Tax Administration Law.

3. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for research and supplementary guidance.