This Circular amends and supplements provisions on the level of collection, management, and use of fees for inspection, evaluation, and issuance of international security certificates for ships and concession fees for operating airports and air cargo terminals. The document adjusts the method of distribution between the fee collection organizations and the state budget for these two types of fees.
Scope of application
Fee collection organizations for inspection, evaluation, and issuance of international security certificates for ships; Northern, Central, and Southern Airports Control Units
Key points
- The fee collection organization for inspection, evaluation, and issuance of international security certificates for ships retains 50% of the collected fees (Article 6 of Circular No. 246/2016/TT-BTC).
- The Northern Airports Control Unit retains 45%, transfers 14% to the Civil Aviation Authority of Vietnam, and pays 41% to the state budget (Article 6 of Circular No. 247/2016/TT-BTC).
- The Central Airports Control Unit retains 52%, transfers 4% to the Civil Aviation Authority of Vietnam, and pays 44% to the state budget.
- The Southern Airports Control Unit retains 43%, transfers 18% to the Civil Aviation Authority of Vietnam, and pays 39% to the state budget.
- The retained fees are managed and used according to the provisions of Article 5 of Decree No. 120/2016/NĐ-CP.
🌐 Social impact of this document
- Enhance the effectiveness of financial management for fee collection organizations.
- Improve resources for service provision and fee collection activities of units.
- Reduce the burden on the state budget for funding state management activities.
❓ Frequently asked questions
What percentage of the collected fees does the fee collection organization for inspection, evaluation, and issuance of international security certificates for ships retain?
50%
What percentage of the collected fees does the Northern Airports Control Unit retain?
45%
What percentage of the concession fees for operating airports and air cargo terminals is transferred to the Civil Aviation Authority of Vietnam?
The Northern region transfers 14%, the Central region transfers 4%, and the Southern region transfers 18%
According to which regulation are the retained fees managed and used?
Article 5 of Decree No. 120/2016/NĐ-CP
Full text
CIRCULAR
Amending and supplementing certain Articles of Circular No. 246/2016/TT-BTC dated November 11, 2016 on the level of collection, management, payment, and use of fees for inspection, evaluation, and issuance of international security certificates for ships and Circular No. 247/2016/TT-BTC dated November 11, 2016 on the level of collection, management, payment, and use of fees for the right to operate airports and air cargo terminals.
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Pursuant to the Law on Fees and Registration Fees dated November 25, 2015;
Pursuant to Decree No. 12/2017/NĐ-CP dated February 10, 2017 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Transport;
On the basis of Decree No. 87/2017/NĐ-CP dated July 26, 2017 of the Government on the functions, tasks, powers, and organizational structure of the Ministry of Finance;
At the request of the Director of the Tax Policy Department;
The Minister of Finance issues this Circular amending and supplementing certain Articles of Circular No. 246/2016/TT-BTC dated November 11, 2016 on the level of collection, management, payment, and use of fees for inspection, evaluation, and issuance of international security certificates for ships and Circular No. 247/2016/TT-BTC dated November 11, 2016 on the level of collection, management, payment, and use of fees for the right to operate airports and air cargo terminals.
Article 1. Amending and supplementing Article 6 of Circular No. 246/2016/TT-BTC dated November 11, 2016 issued by the Minister of Finance on the level of collection, management, payment, and use of fees for inspection, evaluation, and issuance of international security certificates for ships.
"Article 6. Management and Use of Fees
1. Organizations collecting fees may retain 50% of the collected fee revenue for service provision and fee collection activities. The retained amount shall be managed and used in accordance with Article 5 of 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.
2. Organizations collecting fees shall remit 50% of the collected fee revenue into the state budget according to the chapters, sections, and sub-sections of the State Budget Classification. The time of payment shall be guided by 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 2. Amending and supplementing Article 6 of Circular No. 247/2016/TT-BTC dated November 11, 2016 issued by the Minister of Finance on the level of collection, management, payment, and use of fees for the right to operate airports and air cargo terminals.
"Article 6. Management and Use of Fees
1. Northern Air Traffic Control Office: Retain 45% of the collected fee revenue for covering service provision and fee collection costs as prescribed; transfer 14% to the Civil Aviation Authority of Vietnam; remit 41% to the state budget.
2. Central Air Traffic Control Office: Retain 52% of the collected fee revenue for covering service provision and fee collection costs as prescribed; transfer 4% to the Civil Aviation Authority of Vietnam; remit 44% to the state budget.
3. Southern Air Traffic Control Office: Retain 43% of the collected fee revenue for covering service provision and fee collection costs as prescribed; transfer 18% to the Civil Aviation Authority of Vietnam; remit 39% to the state budget.
4. Organizations collecting fees (Air Traffic Control Offices) shall manage and use the retained fee revenue in accordance with Article 5 of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing the implementation of the Law on Fees and Charges; including expenses for: enhancing professional skills in accordance with Decree No. 101/2017/NĐ-CP dated September 1, 2017 of the Government on training and professional development for civil servants, public officials, and civil servants; demarcation of military and civilian boundaries at airports and air cargo terminals (under the management of the Air Traffic Control Offices); renting office space for Air Traffic Control Office representatives (if any).
5. The Civil Aviation Authority of Vietnam shall use the fee revenue from the right to operate airports and air cargo terminals for state management activities in accordance with the State Budget Law; the Law on Fees and Charges, and the special financial mechanism of the Civil Aviation Authority of Vietnam as stipulated by the Prime Minister."
Article 3. Effectiveness
1. This Circular shall take effect from July 1, 2019.
During implementation, if any difficulties arise, organizations and individuals are requested to promptly reflect them to the Ministry of Finance for study and supplementary guidance./.
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