Circular No. 247/2016/TT-BTC stipulates the level of collection, collection system, payment, management, and use of concession fees for the exploitation of civil aviation airports.

CIRCULAR

Regulations on the level of collection, collection system, payment, management, and use of fees for the right to exploit airports
franchise for operating civil aviation airports

Pursuant to the Law on Fees and Registration Fees dated November 25, 2015;

Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to the Civil Aviation Law of Vietnam dated June 29, 2006 and the Law Amending and Supplementing Certain Articles of the Civil Aviation Law of Vietnam dated November 21, 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. 102/2015/NĐ-CP dated October 20, 2015, promulgated by the Government on the management and operation of civil aviation airports;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by 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,

The Minister of Finance issues this Circular to regulate the level of collection, system of collection, payment, management and use of fees for the right to exploit airports and airport terminals.

Article 1. Scope of Regulation and Applicability

1. This Circular regulates the level of collection, system of collection, payment, management and use of fees for the right to exploit airports and airport terminals.

2. This Circular applies to organizations and individuals paying the fees; organizations collecting the fees; agencies, organizations and individuals related to the collection and payment of fees for the right to exploit airports and airport terminals.

Article 2. Fee Payers and Fee Collecting Organizations

1. The fee payers are organizations and individuals operating infrastructure at airports and airport terminals providing air traffic services and conducting business at airports.

2. The fee collectors are Civil Aviation Port Authorities (Civil Aviation Port Authority Northern Region, Civil Aviation Port Authority Central Region, Civil Aviation Port Authority Southern Region) under the Civil Aviation Administration of Vietnam.

Article 3. Cases Exempted from Fees

Fees shall be exempted in the following cases:

1. Special aircraft flights (excluding charter aircraft or chartered compartments for special aircraft purposes).

2. Flights of official aircraft.

3. Search and rescue flights, humanitarian aid transport, flood relief, disaster relief and other humanitarian missions.

Article 4. Fee Rates

In which: The fee level is calculated based on the volume of flights landing or taking off (volume calculated according to the number of landings or takeoffs) going to or coming from airports under the area managed by the Civil Aviation Port Authority.

Article 5. Declaration, Collection, and Payment of Fees

1. By the latest day 20 of each month, the fee payer shall pay the amount of fees due for flights taking off or landing at airports managed by the Civil Aviation Port Authority in the previous month. The fee shall be paid directly to the collecting organization or deposited into the account for pending budget payments opened by the collecting organization at the State Treasury.

2. On a weekly basis, no later than the second day of each week, the fee collector must deposit the fees collected in the previous week into the fee account awaiting submission to the state budget opened at the State Treasury.

3. The fee collecting organization shall declare, pay the collected fees monthly, settle accounts annually as prescribed in Clause 3, Article 19 and Clause 2, Article 26 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; deposit the collected fees into the state budget according to the chapters, sections, sub-sections of the State Budget Classification as prescribed in Article 6 of this Circular.

Article 7. Implementation organization and enforcement provisions

1. This Circular takes effect from January 1, 2017 and replaces Circular No. 151/2013/TT-BTC dated October 29, 2013 of the Minister of Finance on the system of collection, payment, management, and use of fees for the right to exploit airports.

2. Other contents related to collection, payment, management, use, receipt vouchers, publicizing the fee collection system for the right to exploit airports not mentioned 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 the implementation 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 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 of the Minister of Finance guiding the printing, issuance, management, and use of various types of receipts for fees and charges belonging to the state budget and any amendments, supplements, or replacements thereof (if any).

3. During the implementation process, if there are difficulties, it is requested that agencies, organizations, and individuals promptly reflect them to the Ministry of Finance for research and guidance on necessary amendments and supplements to ensure compliance.