Circular No. 246/2016/TT-BTC stipulates the fee levels, collection procedures, payment, management, and use for international security ship inspection, assessment, and certification.

CIRCULAR

Regulations on the level of collection, collection regime, payment, management, and use of fees for inspection, assessment, and issuance of international security certificates for ships

On the basis of the Law on Fees and Charges dated November 25, 2015;

On the basis of Article 1. This Decree regulates the use of state assets to pay investors when implementing construction projects under the Build-Transfer Contract form (hereinafter referred to as BT Project) in accordance with the provisions of the law. June 25, 2015;

Decree No. Decision 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;

Decree No. 215/2013/NĐ-CP dated December 23, 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 Department of Tax Policy,

Minister of Finance issues this Circular to regulate the level of collection, collection regime, payment, management, and use of fees for inspection, assessment, and issuance of international security certificates for ships.

Article 1. Scope of Regulation and Applicability

1. This Circular regulates the level of collection, collection regime, payment, management, and use of fees for inspection, assessment, and issuance of international security certificates for ships according to the International Ship and Port Facility Security Code (ISPS Code).

2. This Circular applies to agencies, organizations, and individuals related to inspection, assessment, issuance of international security certificates for ships, and fee collection.

Article 2. Organizations collecting fees and persons paying fees

1. Persons paying fees include organizations and individuals when the Vietnam Maritime Administration carries out inspections, assessments, and issuance of international security certificates for ships and mobile platforms.

2. The Vietnam Maritime Administration organizes the collection, payment, management, and use of the fees stipulated in this Circular.

Article 3. Explanation of Terms

1. Group I ship is an international shipping vessel with a gross tonnage of 500 GT or more and not belonging to Group II.

2. Group II ship is a passenger ship, oil tanker, chemical tanker, liquefied gas carrier, mobile platform operating on international routes.

Article 4. Fee Rates

Table of fee levels for inspection, assessment, and issuance of international security certificates for ships according to the ISPS Code as follows:

Unit of measurement: VND/per occurrence

The fee levels specified in this Table do not include administrative expenses paid according to regulations for staff directly implementing ship security inspections and assessments.

Article 5. Declaration, Collection, and Payment of Fees by Fee Collecting Organizations

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.

2. Fee collecting organizations shall declare collected fees monthly and settle accounts annually in accordance with the guidance provided in Clause 3, Article 19 of Circular No. 156/2013/TT-BTC dated November 6, 2013, issued by 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 7. Implementation organization and enforcement provisions

1. This Circular takes effect from January 1, 2017, and replaces Circular No. 165/2013/TT-BTC dated November 15, 2013, issued by the Minister of Finance regulating the level of collection, collection regime, payment, management, and use of fees in the field of ship inspection; fees for assessing and certifying safety and security management systems for ships and marine structures; and fees for approving, inspecting, assessing, and certifying seafarers under the supervision of the Vietnam Maritime Administration.

2. Other matters related to the collection, payment, management, use, receipt vouchers, and publicizing the collection regime for fees for inspection, assessment, and issuance of international security certificates for ships not covered in this Circular shall be implemented in accordance with the Law on Fees and Charges; 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; Circular No. 156/2013/TT-BTC dated November 6, 2013, issued by 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; Circular No. 153/2012/TT-BTC dated September 17, 2012, issued by the Minister of Finance guiding the printing, issuance, management, and use of various types of receipts for fees and charges under the state budget, and any subsequent amendments or replacements (if any).

3. In the course of implementation, if any difficulties arise, agencies, organizations, and individuals are requested to promptly report to the Ministry of Finance for research and guidance on necessary amendments and supplements to ensure compliance./.