Circular No. 50/2000/TT-BTC guides the management and use of fees and charges for inland waterway port services. The document applies to units collecting fees and charges and the Vietnam Inland Waterways Administration. Notably, it stipulates that up to 80% of collected fees and charges can be used for port service activities, while the remaining amount must be paid into the state budget.
Scope of application
Units collecting fees and charges for inland waterway port services and the Vietnam Inland Waterways Administration.
Key points
- Units collecting fees and charges may use up to 80% of the collected fees and charges for port service activities; the remaining 20% must be paid into the state budget.
- The expenses and charges include regular expenditures and special purposes such as purchasing fuel, repairing specialized equipment, renting premises, setting aside funds for rewards and welfare.
- Prepare the budget for the collection and expenditure of port service fees and charges according to regulations, and submit it to the Vietnam Inland Waterways Administration for consolidation and reporting to the Ministry of Transport to present to the Prime Minister for approval.
- Adjust the distribution of collected fees and charges among units within the scope of 80% of total revenue from all inland waterway port service units to ensure operations.
- Settle the entire revenue and expenditure of port service fees and charges according to accounting regulations; if not fully utilized at year-end, the remainder must be paid into the state budget.
🌐 Social impact of this document
- Positive impacts include ensuring revenue for the state budget and supporting the activities of port service units.
- Negative impacts could be cost burdens on transport enterprises, especially when the revenue forecast is not met.
- Transport enterprises and people using inland waterway port services are most affected.
❓ Frequently asked questions
What percentage of collected fees and charges can units collecting fees and charges use?
Units collecting fees and charges may use up to 80% of the collected fees and charges for port service activities.
What does the content of expenses and charges include?
The content of expenses and charges includes regular expenditures and special purposes such as purchasing fuel, repairing specialized equipment, renting premises, setting aside funds for rewards and welfare.
How should the budget for the collection and expenditure of port service fees and charges be prepared according to regulations?
Based on the annual budget revenue and expenditure plan notification of the Ministry of Transport and industry development directions; the Vietnam Inland Waterways Administration notifies the inspection budget for the collection and expenditure of port service fees and charges to regional inland waterway port service units. Units prepare their budgets according to the State Budget Classification and submit them to the Vietnam Inland Waterways Administration for consolidation and reporting to the Ministry of Transport.
What percentage of collected fees and charges must units pay into the state budget?
Units must pay 20% of the collected fees and charges for inland waterway port services into the state budget.
How is the distribution of collected fees and charges among units adjusted?
The Vietnam Inland Waterways Administration adjusts from units with high collections to those with low collections within the scope of 80% of total revenue from all inland waterway port service units to ensure operations.
Full text
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
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Number: 50/2000/TT-BTC |
Hanoi, June 2, 2000 |
CIRCULAR
||| GUIDELINES FOR THE MANAGEMENT AND USE OF PORT FEE AND CHARGE REGIME FOR INLAND WATERWAYS
||| NAVIGATION
Pursuant to Decree No. 40/CP dated July 5, 1996 of the Government on ensuring traffic order and safety for inland waterways and Decree No. 77/1998/NĐ-CP dated September 26, 1998 amending and supplementing certain articles of Decree No. 40/CP dated July 5, 1996 of the Government.
Pursuant to Decree No. 87/CP dated December 19, 1996 and Decree No. 51/1998/NĐ-CP dated July 18, 1998 of the Government detailing the division of management authority, budget preparation, implementation, and settlement of state budget.
Pursuant to Decree No. 04/1999/NĐ-CP dated January 30, 1999 of the Government on fees and charges under the state budget.
Pursuant to Decision No. 142/1999/QĐ-BTC dated November 19, 1999 of the Minister of Finance on setting the rates for port fees and charges for inland waterway navigation.
After reaching consensus with the Ministry of Transport, the Ministry of Finance hereby provides guidelines for the management and use of port fees and charges for inland waterway navigation as follows:
1. Revenue from port fees and charges for inland waterway navigation constitutes a source of income for the state budget. The objects, rates, organizations collecting port fees and charges for inland waterway navigation shall be implemented according to Decision No. 142/1999/QĐ-BTC dated November 19, 1999 of the Minister of Finance on setting the rates for port fees and charges for inland waterway navigation.
The organization collecting port fees and charges for inland waterway navigation may use up to a maximum of 80% of the collected fees and charges for port activities based on the approved budget by the competent authority under the current financial expenditure regime; the remaining amount (20%) must be remitted to the State Budget.
2. Contents of expenses and charges:
The revenue from port fees and charges of inland waterway navigation units can be used according to the approved budget by the competent authority, including the following contents:
a) Regular expenditures to ensure the operation of the port authority organizational structure:
Expenditures for the operation of the port authority are determined based on the current state management expenditure standards according to the staffing assigned by the Ministry of Transport to cover: salaries and allowances according to Decree No. 25/CP dated May 23, 1993 of the Government "Provisionally Regulating New Salary System for Civil Servants, Administrative and Public Service Officials, and Armed Forces Personnel," information dissemination, labor protection, uniform provision, professional training subsidies, hazardous work overtime subsidies.
b) Special expenditures, including:
- Fuel purchase expenses directly serving the operational activities of the port authority.
- Purchase and major repair expenses for specialized equipment and means of transport serving fee and surcharge collection.
- Expenditures for search and rescue operations for vessels and persons within the responsibility area.
- Rent for office space (if applicable).
- Purchase of receipts, seals...
c) Contributions to incentive funds and welfare funds for workers and officials responsible for collecting and remitting port fees and charges for inland waterway navigation. The maximum contribution rate for incentive and welfare funds shall not exceed three months' salary.
3. Preparation and implementation of the budget for port fees and charges for inland waterway navigation.
Based on the notification of the annual budget revenue and expenditure plan of the Ministry of Transport and the development orientation of the sector; the Vietnam Inland Waterways Administration will notify the budget revenue and expenditure plan for port fees and charges for inland waterway navigation to the relevant port authorities.
Based on the allocation of the budget revenue and expenditure plan, the number and tonnage of vessels entering and leaving inland waterway ports; referring to the expenditure items stipulated in Section 2 of this Circular and the current financial expenditure system, the port fee collection agency will prepare a detailed budget for port fees and charges for inland waterway navigation according to the state budget classification and send it to the Vietnam Inland Waterways Administration for consolidation and reporting to the Ministry of Transport. The Ministry of Transport will consolidate the budget for port fees and charges for inland waterway navigation into its annual budget revenue and expenditure plan and submit it to the Ministry of Finance for consolidation and submission to the Prime Minister for approval of the budget for port fees and charges for inland waterway navigation along with the annual budget revenue and expenditure plan of the Ministry of Transport.
Based on the allocated budget for revenue and expenditure of port fees and charges for inland waterway navigation, the Ministry of Transport (Vietnam Inland Waterways Administration) will allocate the budget for revenue and expenditure of port fees and charges for inland waterway navigation to subordinate units and simultaneously send it to the Ministry of Finance; the State Treasury and local tax authorities. The notification of the budget allocation must detail the revenue and expenditure items according to the state budget classification, consistent with the total revenue and expenditure allocated to the Ministry of Transport. The Ministry of Finance has the responsibility to review, if the budget for revenue and expenditure of port fees and charges notified to the units does not match the allocated budget, the Ministry of Finance will propose adjustments to make it consistent.
Based on the annual budget revenue and expenditure plan allocated, the port authorities for inland waterway navigation will prepare a quarterly budget for port fees and charges for inland waterway navigation, detailing the revenue and expenditure items according to the state budget classification and send it to the Vietnam Inland Waterways Administration and the State Treasury where the unit maintains its account. The Vietnam Inland Waterways Administration will consolidate the quarterly budget revenue and expenditure plan and send it to the Ministry of Transport and the Ministry of Finance.
The State Treasury will base on the revenue from port fees and charges, the approved expenditure budget by the competent authority, the chief executive's payment order, and valid and compliant documents according to current regulations to provide advance payments or settle accounts for the units as stipulated in Circular No. 40/1998/TT-BTC dated March 31, 1998 of the Ministry of Finance on guiding the management, distribution, and settlement of state budget expenditures through the State Treasury and the provisions of this Circular. The port authorities for inland waterway navigation must regularly remit 20% of the revenue from port fees and charges for inland waterway navigation to the State Budget under Chapter 021A, Type 09, Clause 04, Section 032, Subsection 15 of the State Budget Classification.
The organization collecting fees must open a revenue account at the State Treasury where transactions take place; regularly, within 7 to 10 days, the collected port fees and charges for inland waterway navigation must be deposited into the revenue account at the State Treasury.
4. Balancing port fees and charges for inland waterway navigation.
In cases where the retained expenditure ratio of the port fees and charges for inland waterway navigation of the unit is lower than the approved expenditure by the competent authority, the Vietnam Inland Waterways Administration may balance from units with higher revenue to those with lower revenue within the scope of 80% of the total revenue of the entire port system for inland waterway navigation to ensure operations, specifically as follows:
Based on the amount of fees and port charges for inland waterway navigation sent to the State Treasury at the end of each month and quarter. After deducting the approved budget expenditure, the remaining amount shall be deposited into the account of the Vietnam Inland Waterways Administration to balance for subordinate units with lower revenue than the approved budget expenditure.
The Vietnam Inland Waterways Administration shall open an account at the State Treasury to implement this balancing.
Units shall spend according to the approved budget. If the revenue budget is not met, the expenditure budget will correspondingly decrease.
5. Settlement of income and expenditure of fees and port charges for inland waterway navigation.
At the end of each quarter and year, the unit responsible for collecting fees and port charges for inland waterway navigation shall settle the entire amount of income and expenditure of fees and port charges (including the adjusted fees and port charges) in accordance with the accounting regulations for administrative and service units.
In cases where fees and port charges for inland waterway navigation are retained for spending (including fees and port charges retained by the port authority and the account opened at the Vietnam Inland Waterways Administration), if they are not fully utilized by the end of the year, the unit must deposit the remainder into the state budget.
6. The Ministry of Transport (Vietnam Inland Waterways Administration) is responsible for coordinating with the Ministry of Finance to conduct regular (or spot) inspections of units collecting fees to ensure correct collection procedures, proper and effective use of funds, and timely handling of any violations (if any).
7. This Circular takes effect from January 1, 2000; all other provisions regarding the use of port fees for inland waterway navigation that conflict with this Circular are abolished.
During implementation, if there are any difficulties, agencies are requested to promptly report to the Ministry of Finance for study and resolution./.
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Nguyễn Thị Kim Ngân (Signed) |
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