Circular No. 46/2020/TT-BTC on the level of collection, payment of fees and charges in the aviation sector

CIRCULAR

REGULATIONS ON THE LEVEL OF COLLECTION AND PAYMENT OF FEES IN THE AVIATION SECTOR

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

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Implementing Directive No. 11/CT-TTg dated March 4, 2020 of the Prime Minister on urgent tasks and solutions to address difficulties in production and business operations, ensuring social welfare in response to the COVID-19 pandemic;

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

The Minister of Finance issues this Circular regulating the level of collection and payment of fees in the aviation sector.

Article 1. Level of Collection and Payment of Airport Concession Fees for Exploiting Airports and Airfields

Organizations and individuals exploiting airport infrastructure, providing air traffic services, and operating airports, except for cases exempted from fees as stipulated in Article 3 of Circular No. 247/2016/TT-BTC dated November 11, 2016 of the Minister of Finance on the collection of airport concession fees (hereinafter referred to as Circular No. 247/2016/TT-BTC), shall pay fees as follows:

1. From May 27, 2020 to December 31, 2020, pay fees at 90% of the levels prescribed in Article 4 of Circular No. 247/2016/TT-BTC.

During the period of applying the fee collection level as prescribed in Clause 1 of this Article, no airport concession fees shall be paid according to the levels prescribed in Article 4 of Circular No. 247/2016/TT-BTC.

2. Starting from January 1, 2021, pay airport concession fees according to the provisions of Article 4 of Circular No. 247/2016/TT-BTC.

Article 2. Level of Collection and Payment of Customs Fees and Port Entry and Exit Fees for Foreign Flights to Vietnamese Airports

Organizations and individuals who are required to pay fees and charges as stipulated in Article 3 of Circular No. 194/2016/TT-BTC dated November 8, 2016 of the Minister of Finance on the level of collection and payment of customs fees and port entry and exit fees for foreign flights to Vietnamese airports (hereinafter referred to as Circular No. 194/2016/TT-BTC) shall pay fees and charges as follows:

1. From May 27, 2020 to December 31, 2020, pay fees and charges at 90% of the levels prescribed in Article 4 of Circular No. 194/2016/TT-BTC.

During the period of applying the fee collection level as prescribed in Clause 1 of this Article, no customs fees and port entry and exit fees for foreign flights to Vietnamese airports shall be paid according to the levels prescribed in Article 4 of Circular No. 194/2016/TT-BTC.

2. Starting from January 1, 2021, pay customs fees and port entry and exit fees for foreign flights to Vietnamese airports according to the levels prescribed in Article 4 of Circular No. 194/2016/TT-BTC.

Article 3. Level of Collection of Aircraft Registration Fees and Fees for Certification and Licensing Services in Civil Aviation Activities; Issuance of Permits to Enter Restricted Areas at Airports

Organizations and individuals receiving state agencies' services for aircraft registration, certification, licensing, and issuance of permits to enter restricted areas at airports shall pay fees as follows:

1. From May 27, 2020 to December 31, 2020, pay fees at 80% of the corresponding levels prescribed in Section VI and Section VIII Part A of the Fee and Charge Collection Levels in the Aviation Sector issued together with Circular No. 193/2016/TT-BTC dated November 8, 2016 of the Minister of Finance on the level of collection, payment, management, and use of fees and charges in the aviation sector (hereinafter referred to as Circular No. 193/2016/TT-BTC), excluding items numbered 4.1, 4.2, 4.3, 4.4, 4.5.1, 5, and 6 of Section VI and item numbered 4 of Section VIII Part A of the Fee and Charge Collection Levels in the Aviation Sector issued together with Circular No. 193/2016/TT-BTC.

During the period of applying the fee collection level as prescribed in Clause 1 of this Article, no aircraft registration fees and fees for certification and licensing services in civil aviation activities; issuance of permits to enter restricted areas at airports shall be paid according to the levels prescribed in items numbered 1, 2, 3, 4.5.2, 4.6, 4.7, 4.8, and 4.9 of Section VI and items numbered 1, 2, and 3 of Section VIII Part A of the Fee and Charge Collection Levels in the Aviation Sector issued together with Circular No. 193/2016/TT-BTC.

2. Starting from January 1, 2021, pay aircraft registration fees and fees for certification and licensing services in civil aviation activities; issuance of permits to enter restricted areas at airports according to the levels prescribed in Section VI and Section VIII of the Fee and Charge Collection Levels in the Aviation Sector issued together with Circular No. 193/2016/TT-BTC.

Article 4. Effective date

1. This Circular takes effect from May 27, 2020 to December 31, 2020.

2. Matters concerning the scope of regulation; applicable subjects; exemption cases; organization of collection, declaration of collection, payment of fees and charges; management and use of fees; revenue receipts, publicizing the fee and charge collection system, and other related matters not specified in this Circular shall be implemented according to the provisions of Circular No. 193/2016/TT-BTC, Circular No. 194/2016/TT-BTC, and Circular No. 247/2016/TT-BTC.

3. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for research and supplementary guidance.