Circular No. 262/2016/TT-BTC on the regime for collecting and paying maritime security fees for dedicated shipping channels

CIRCULAR

Regulations on the collection and payment of maritime security fees for dedicated shipping channels

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

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

Decree No. Decision No. 120/2016/NĐ-CP dated August 23, 2016, by the Government detailing and guiding the implementation of certain Articles 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 Enterprise Finance Department,

The Minister of Finance issues this Circular to regulate the collection and payment of maritime security fees for dedicated shipping channels operated by enterprises.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular regulates the collection and payment of maritime security fees for dedicated shipping channels invested in and operated by enterprises.

Article 2. Applicability

This Circular applies to:

1. Vietnam Maritime Administration.

2. Maritime Port Control Units.

3. Enterprises investing in and operating dedicated shipping channels listed in the directory published by the Ministry of Transport.

Organizations, individuals, and state agencies related to maritime activities.

Chapter II

SPECIFIC PROVISIONS

Article 3. Organization of fee collection and fee rates

1. Maritime Port Supervision Units shall collect maritime security fees at dedicated shipping channels invested in and operated by enterprises and use revenue receipts in accordance with current regulations when collecting fees.

2. The rate of maritime security fees collected at dedicated shipping channels shall be implemented in accordance with Circular No. 261/2016/TT-BTC dated November 14, 2016, issued by the Ministry of Finance regarding maritime fees and charges and the schedule of maritime fee and charge rates.

Article 4. Declaration and Payment of Fees by Collecting Organizations

1. For the amount of maritime security fees to be paid into the State budget as stipulated in point a, Clause 2, Article 5 of this Circular, the Maritime Port Supervision Units shall be responsible for declaring and paying the collected fees monthly and settling accounts annually in accordance with the guidance provided in Circular No. 156/2013/TT-BTC dated November 6, 2013, issued by the Ministry 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, issued by the Government.

2. For the amount of maritime security fees specified in point b, Clause 2, Article 5 of this Circular, within ten working days of the first month following the previous month, the Maritime Port Supervision Units shall be responsible for determining the amount that the enterprise is entitled to from the previous month and transferring the funds to the relevant unit. This source of revenue includes value-added tax. Upon receipt of the funds, the enterprises shall issue a value-added tax invoice to the Maritime Port Supervision Units and declare and pay value-added tax according to the regulations. The Maritime Port Supervision Units shall not declare and deduct value-added tax.

Article 5. Management and use of fees

1. The Maritime Port Supervision Units may retain two percent of the total collected fees to cover expenses related to fee collection as stipulated in Article 5 of Decree No. 120/2016/NĐ-CP dated August 23, 2016, issued by the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges.

2. The maritime security fees collected annually at dedicated shipping channels, after deducting the retained fees at the Maritime Port Supervision Units, shall be used as follows:

a) To allocate 30% for payment into the state budget;

b) Enterprises investing in and operating dedicated maritime channels shall enjoy 70% of the retained amount to offset investment, operation, and maintenance costs of the dedicated maritime channel in accordance with prescribed standards.

Article 6. Settlement of Fee Collection and Payment

The Vietnam Maritime Administration shall settle the collected maritime security fees at dedicated shipping channels, the retained fees at the Maritime Port Supervision Units, and the fees paid into the State budget when reviewing and approving the annual State budget settlement of the Maritime Port Supervision Units in accordance with current regulations.

The Ministry of Transport shall review the settlement of the Vietnam Maritime Administration and consolidate it in the settlement of the Ministry of Transport, submitting it to the Ministry of Finance for review in accordance with the State Budget Law.

Chapter III

IMPLEMENTATION

Article 7. Implementation Organization

1. This Circular takes effect from January 1, 2017, replacing Decision No. 65/2006/QĐ-BTC dated November 14, 2006, issued by the Minister of Finance on the issuance of the rate of maritime security fees for shipping channels invested in and operated by enterprises.

2. During the implementation process, if there are any difficulties, the relevant agencies and units shall report them to the Ministry of Finance for consideration and resolution./.