Decision No. 33/2005/QD-BTC on the regime for collection, submission, management, and use of fees for security assessment, approval of port security evaluation, security port plan, issuance of ship history books according to the International Convention on Security of Ships and of Ports

DECISION OF THE MINISTER OF FINANCE

Regulations on the collection, submission, management, and use of fees for reviewing and approving security assessments, security plans for ports, issuance of ship history books according to the International Ship and Port Facility Security Code (ISPS Code)

security assessment of seaports, port security plans, issuance of ship history books in accordance with the International Convention on the Security of Ships and Ports

THE MINISTER OF FINANCE

Pursuant to the Ordinance on Fees and Charges dated August 28, 2001, and Decree No. 57/2002/ND-CP dated June 3, 2002, of the Government detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Based on Decision No. 191/2003/QĐ-TTg dated September 16, 2003 of the Prime Minister regarding the approval of amendments and supplements in 2002 to certain chapters of the International Convention for the Safety of Life at Sea (SOLAS 74)

Implementing the provisions of the amendments and supplements in 2002 to the International Convention for the Safety of Life at Sea (SOLAS 74), attached to the International Ship and Port Facility Security Code (ISPS Code); Resolution No. 5 on promoting cooperation and technical assistance dated December 12, 2002 of the International Maritime Organization

After receiving comments from the Ministry of Transport (in Circular No. 2428/GTVT-TC dated April 26, 2005)

At the request of the Director of the Tax Policy Department,

DECISION:

Article 1. Issuing the fee levels for reviewing and approving security assessments for ports, security plans for ports, and issuing ship history books according to the International Ship and Port Facility Security Code (ISPS Code), as follows:

Article 2. The entities subject to payment of fees under Article 1 of this Decision include:

1. Enterprises managing and operating ports that receive various types of ships engaged in international routes and foreign ships in Vietnam's internal waters and territorial seas, as follows:

a) Passenger ships;

b) Cargo ships with a total gross tonnage of 500 GT or more;

c) Offshore mobile drilling units.

2. Companies operating the types of ships specified in points a, b, and c of Clause 1 of this Article.

Article 3. The Vietnam Maritime Administration, the entity entrusted by the Ministry of Transport with the task of reviewing and approving security assessments for ports, security plans for ports, and issuing ship history books, shall be responsible for organizing the collection of fees for reviewing and approving security assessments for ports, security plans for ports, and issuing ship history books according to the International Ship and Port Facility Security Code (ISPS Code) as stipulated in this Decision (hereinafter referred to collectively as the fee collection agency).

Article 4. Fees for reviewing and approving security assessments for ports, security plans for ports, and issuing ship history books according to the International Ship and Port Facility Security Code (ISPS Code) stipulated in this Decision are revenue items belonging to the state budget, which shall be managed and used as follows:

1. The fee collection agency is entitled to retain 90% (ninety percent) of the collected fees to cover expenses for reviewing, approving, and collecting fees, specifically as follows:

a) Payment of salaries or wages, allowances, contributions based on salaries or wages, according to current regulations for staff involved in reviewing, approving, and collecting fees;

b) Direct costs for fee collection such as office supplies, office materials, telephone, electricity, water, travel expenses, administrative expenses... according to current standards and norms;

c) Regular maintenance, major repairs, and upkeep of assets, machinery, and equipment directly serving the work of reviewing, approving, and collecting fees;

d) Purchase of materials, raw materials, management equipment directly serving the work of reviewing, approving, and collecting fees;

đ) Hiring domestic and foreign experts, international cooperation, and renting means and facilities serving the activities of reviewing, approving, and collecting fees;

e) Other expenses directly related to reviewing, approving, and collecting fees;

g) Rewards and welfare for staff involved in reviewing, approving, and directly collecting fees within the unit, averaged annually, not exceeding three months' salary if the annual income exceeds the previous year, and two months' salary if it is lower or equal to the previous year.

The entire amount retained according to Clause 1 of this Article must be balanced in the annual financial plan. During the management process, funds must be used for the designated purposes according to current financial expenditure regulations and must have legitimate receipts and invoices. At the end of the year, if the retained amount has not been fully spent, it can be carried over to the next year for continued use according to the prescribed regulations.

2. The fee collection agency is responsible for declaring, submitting, and settling the remaining amount (10%) into the state budget according to the corresponding chapter, type, and item 035, sub-item 08 of the current State Budget Classification.

Article 5. This Decision takes effect fifteen days after its publication in the Official Gazette. For cases where fees were temporarily collected previously at higher rates than those stipulated in this Decision, they shall be collected and submitted according to the rates set out in this Decision. Issues related to the collection, submission, management, use, and public disclosure of fee collection procedures not addressed in this Decision shall be implemented according to the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance on implementing legal provisions on fees and charges.

Article 6. Organizations and individuals subject to fee payments, the fee collection agency, and relevant agencies are responsible for implementing this Decision./.