This Circular supplements and amends certain provisions regarding the financial management regime for state-owned enterprises operating public services to ensure maritime safety in Vietnam based on Decree No. 04/1999/NĐ-CP. The main provision is that 90% of the maritime safety fees shall be retained to cover operational costs and up to three months' actual salary may be allocated to a reward and welfare fund if the reported annual budget payment exceeds the previous year.
Đối tượng áp dụng
State-owned enterprises operating public services to ensure maritime safety in Vietnam
Các điểm cốt lõi
- State-owned enterprises operating public services to ensure maritime safety in Vietnam retain 90% of the collected maritime safety fees to cover annual public service operational costs, and may allocate up to three months' actual salary to a reward and welfare fund if the reported annual budget payment exceeds the previous year.
- The remaining 10% of the collected maritime safety fees shall be paid into the State Budget in accordance with the regulations of the Ministry of Finance.
- The state-owned enterprise does not have to pay value-added tax on the collected maritime safety fees.
- After allocating the reward and welfare funds, the remaining balance may be retained to supplement the development investment fund and used according to current regulations.
- Other contents continue to be implemented in accordance with the Joint Circular No. 56/1998/TTLT-BTC-GTVT dated April 23, 1998, issued by the Ministry of Finance - Ministry of Transport guiding the financial management regime for state-owned enterprises operating public services to ensure maritime safety in Vietnam.
🌐 Tác động xã hội từ văn bản này
- State-owned enterprises operating public services to ensure maritime safety in Vietnam will have additional resources to cover public service operational costs, and may also allocate up to three months' actual salary to a reward and welfare fund.
- However, paying 10% of the collected fees into the State Budget may reduce the resources available to the enterprise.
❓ Câu hỏi thường gặp
What percentage of the collected maritime safety fees can the state-owned enterprise retain?
The enterprise retains 90% of the collected maritime safety fees to cover annual public service operational costs.
Under what circumstances can the enterprise allocate the maximum amount to the reward and welfare fund?
The enterprise may allocate up to three months' actual salary to the reward and welfare fund if the reported annual budget payment exceeds the previous year.
Does the state-owned enterprise operating public services to ensure maritime safety in Vietnam have to pay value-added tax on the collected maritime safety fees?
No, the enterprise does not have to pay value-added tax on the collected maritime safety fees.
After allocating the reward and welfare funds, the remaining balance may be retained to supplement the development investment fund and used according to current regulations.
When does this Circular take effect?
This Circular takes effect from January 1, 2000.
This Circular takes effect from January 1, 2000.
Toàn văn
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
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Number: 125/1999/TT-BTC |
Hanoi, October 21, 1999 |
CIRCULAR
OF THE MINISTRY OF FINANCE NO. 125/1999/TT-BTC DATED OCTOBER 21, 1999 GUIDING SUPPLEMENTARY AND AMENDMENTS TO CERTAIN POINTS OF JOINT CIRCULAR NO. 56/1998/TTLT-BTC-GTVT DATED APRIL 23, 1998 OF THE MINISTRY OF FINANCE - MINISTRY OF TRANSPORT GUIDING THE FINANCIAL MANAGEMENT REGIME FOR STATE ENTERPRISES ENGAGED IN PUBLIC SERVICES OF MARITIME SAFETY INSURANCE IN VIETNAM
Pursuant to Decree No. 04/1999/NĐ-CP dated January 30, 1999 of the Government on Fees and Charges Belonging to the State Budget;
Pursuant to Circular No. 54/1999/TT-BTC dated May 10, 1999 of the Ministry of Finance guiding the implementation of Decree No. 04/1999/NĐ-CP dated January 30, 1999 of the Government on Fees and Charges Belonging to the State Budget;
After receiving the opinion of the Ministry of Transport in Circular No. 3053/GTVT-TCKT dated September 6, 1999, the Ministry of Finance guides supplementary and amendments to certain points stipulated in Joint Circular No. 56/1998/TTLT-BTC-GTVT dated April 23, 1998 of the Ministry of Finance - Ministry of Transport guiding the financial management regime for state enterprises engaged in public services of maritime safety insurance in Vietnam as follows:
1. The maritime safety guarantee fee is a fee collected by the State included in the list of fees issued together with Decree No. 04/1999/NĐ-CP dated January 30, 1999 of the Government on fees and charges belonging to the State budget. The Maritime Safety Assurance does not have to pay value-added tax on the aforementioned fee collection.
2. The Maritime Safety Assurance of Vietnam retains 90% of the maritime safety guarantee fee revenue to offset annual public service expenses according to Point 2 Section B Part III of Joint Circular No. 56/1998/TTLT-BTC-GTVT dated April 23, 1998 of the Ministry of Finance - Ministry of Transport, and allocates to two funds for rewards and welfare up to three months' actual salary if the reported annual budget payment is higher than the previous year, and two months' actual salary if the reported annual budget payment is equal to or lower than the previous year. In cases where, after allocating to the reward and welfare funds, any remaining difference is retained by the unit to supplement the development investment fund and used according to current regulations.
3. Provisions on Payment of Fees into the State Budget:
The remaining 10% of the revenue from the Maritime Safety Fee that the entity ensuring maritime safety in Vietnam must pay into the State Budget. The collection and payment procedures shall be carried out in accordance with the regulations of the Ministry of Finance.
4. Apart from the supplementary and amended provisions mentioned above, all other contents continue to be implemented according to Joint Circular No. 56/1998/TTLT-BTC-GTVT dated April 23, 1998 of the Ministry of Finance - Ministry of Transport guiding the financial management regime for state enterprises engaged in public services of maritime safety assurance in Vietnam.
5. This Circular takes effect from January 1, 2000. All previous regulations contrary to this Circular are abolished. During implementation, any difficulties should be reported to the Ministry of Finance - Ministry of Transport for study and resolution.
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Pham Van Trong (Signed) |
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