Circular No. 55/2009/TT-BTC Amending and Supplementing Circular No. 101/2008/TT-BTC dated November 11, 2008 guiding the collection, payment, and management of use of fees and charges applicable at Inland Waterway Transport Inspection Services.

Circular No. 55/2009/TT-BTC stipulates the collection, payment, and management of use of fees and charges applicable at Inland Waterway Transport Inspection Services, specifically the proportion of retained fees and charges for fee-collecting agencies. Inland Waterway Transport Inspection Services in Region II and Region IV retain the entire amount, while other inspection services only retain 95% and remit 5% to the State budget.

文号55/2009/TT-BTC
文件类型Circular
发布机关Ministry of Finance
签署人Đỗ Hoàng Anh Tuấn — Thứ trưởng
更新27/06/2026
行业Finance
领域Uncategorized
发布日期20/03/2009
生效日期04/05/2009
失效日期10/12/2012
状态Expired
✦ 智能摘要

Circular No. 55/2009/TT-BTC stipulates the collection, payment, and management of use of fees and charges applicable at Inland Waterway Transport Inspection Services, specifically the proportion of retained fees and charges for fee-collecting agencies. Inland Waterway Transport Inspection Services in Region II and Region IV retain the entire amount, while other inspection services only retain 95% and remit 5% to the State budget.

适用范围

Inland Waterway Transport Inspection Services, organizations, and individuals subject to the payment of fees and charges applicable at Inland Waterway Transport Inspection Services.

要点

  • Inland Waterway Transport Inspection Services in Region II and Region IV retain the entire amount of collected fees and charges.
  • Inland Waterway Transport Inspection Services in Region I and Region III, and those managed by localities only retain 95% of the collected fees and charges and remit 5% to the State budget.
  • For Inland Waterway Transport Inspection Services managed by localities, from the date Circular No. 101/2008/TT-BTC takes effect, they retain 95% of the total collected fees and charges.
  • This Circular takes effect 45 days from the date of signature.
  • Relevant agencies and organizations and individuals subject to the payment of fees and charges applicable at Inland Waterway Transport Inspection Services are responsible for implementing this Circular in accordance with its provisions.

🌐 本文件的社会影响

  • Positive impact: Reduces financial burden on Inland Waterway Transport Inspection Services in Region II and Region IV, helping them cover operational costs more effectively.
  • Negative impact: Increases financial burden on Inland Waterway Transport Inspection Services in Region I and Region III, due to the requirement to remit 5% of collected fees and charges to the State budget.

❓ 常见问题

What percentage do Inland Waterway Transport Inspection Services in Region II and Region IV retain?

100%

What percentage do Inland Waterway Transport Inspection Services in Region I and Region III, and those managed by localities retain?

95%

What percentage do Inland Waterway Transport Inspection Services in Region I and Region III, and those managed by localities remit to the State budget?

5%

When does this Circular take effect?

45 days from the date of signature.

What must agencies, organizations, and individuals subject to the payment of fees and charges applicable at Inland Waterway Transport Inspection Services do?

They must implement this Circular in accordance with its provisions.

全文

CIRCULAR

Amending and supplementing Circular No. 101/2008/TT-BTC dated November 11, 2008 guiding the regime of collection, payment, and management and use of fees and charges applicable at Inland Waterway Transport Services Inspection Units

_________________

Pursuant to the Law on Inland Waterway Traffic

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

Pursuant to Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government amending and supplementing some articles of Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges;

The Ministry of Finance supplements Circular No. 101/2008/TT-BTC dated November 11, 2008 guiding the regime of collection, payment, and management and use of fees and charges applicable at Inland Waterway Transport Services Inspection Units as follows:

Article 1. Supplement Clause 2, Section II of Circular No. 101/2008/TT-BTC as follows:

"2. Fees and charges applicable at Inland Waterway Transport Services Inspection Units are revenue belonging to the State budget. The fee and charge collecting agencies are allowed to retain 95% (ninety-five percent) of the total amount of fees and charges collected before paying to the State budget and shall remit 5% (five percent) of the total amount of fees and charges collected into the State budget according to the chapters, classes, items, sub-items, and sub-sub-items corresponding to the current State budget classification."

- For agencies collecting fees and charges that are Inland Waterway Port Services in Region II and Region IV: They may retain the entire amount (100%) of the collected fees and charges.

- For fee and charge collecting agencies that are Inland Waterway Transport Services Inspection Units in Region I and Region III, and Inland Waterway Transport Services Inspection Units managed by localities: They are allowed to retain 95% (ninety-five percent) of the total amount of fees and charges collected before paying to the State budget and shall remit 5% (five percent) of the total amount of fees and charges collected into the State budget according to the chapters, classes, items, sub-items, and sub-sub-items corresponding to the current State budget classification.

Inland Waterway Transport Services Inspection Units managed by localities are allowed to retain 95% (ninety-five percent) of the total amount of fees and charges collected from the date this Circular No. 101/2008/TT-BTC takes effect.”

Article 2. This Circular takes effect 45 days from the date of signature. Other provisions in Circular No. 101/2008/TT-BTC dated November 11, 2008 of the Ministry of Finance guiding the regime of collection, payment, and management and use of fees and charges applicable at Inland Waterway Transport Services Inspection Units remain valid.

Article 3. Organizations and individuals subject to the payment of fees and charges applicable at Inland Waterway Transport Services Inspection Units and relevant agencies have the responsibility to comply with the provisions of this Circular.

Article 4. During the implementation process, if there are difficulties, it is requested that Inland Waterway Transport Services Inspection Units or relevant agencies report to the Ministry of Finance for study and appropriate amendment and supplementation./.

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