Circular No. 59/2016/TT-BTC on the level of collection, the regime of collection, payment, and management and use of fees and charges applicable at inland waterway ports and wharfs

CIRCULAR

REGULATIONS ON THE LEVEL OF COLLECTION, SYSTEM OF COLLECTION, PAYMENT AND MANAGEMENT AND USE OF FEES AND CHARGES APPLICABLE AT INLAND WATERWAY PORTS AND WHARVES

Pursuant to the Law on Inland Waterway Transport No. 23/2004/QH11 dated June 15, 2004; the Law Amending and Supplementing Certain Articles of the Law on Inland Waterway Transport No. 48/2014/QH13 dated June 17, 2014;

Pursuant to the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH10 dated August 28, 2001;

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

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Policy Department;

The Minister of Finance issues this Circular regulating the level of collection, system of collection, payment and management and use of fees and charges applicable at inland waterway ports and wharves as follows:

Article 1. Scope of Application

This Circular applies to inland waterway transport inspection offices, maritime transport inspection offices entrusted or authorized to manage inland waterway ports and wharves; state agencies and organizations and individuals related to the collection, payment, management and use of fees and charges applicable at inland waterway ports and wharves.

Article 2. Objects subject to fees and charges and collecting agencies

1. Inland waterway vessels and ships (hereinafter referred to as vessels) entering and exiting operations at inland waterway ports and wharves (including dedicated ports) which have been officially licensed for operation by state authorities must pay fees and charges according to the provisions of Article 4 of this Circular, except as provided in Article 3 of this Circular.

Where international treaties to which the Socialist Republic of Vietnam is a party provide for different fees and charges applicable at inland waterway ports and wharves from those stipulated in this Circular, such treaties shall be implemented.

2. Collecting agencies are inland waterway transport inspection offices (including cases where authorized agencies entrust or authorize); maritime transport inspection offices (including cases where authorized agencies entrust or authorize) and other authorized agencies (if any) performing port and wharf management tasks in accordance with the law.

Article 3. Cases not subject to fees and charges

The following cases are not subject to fees and charges applicable at inland waterway ports and wharves:

1. Vessels belonging to the Ministry of Defense and the Ministry of Public Security used for national defense and security purposes (excluding vessels used for economic activities); vessels of customs authorities on duty (excluding vessels used for economic activities); vessels of traffic inspection agencies, inland waterway transport inspection offices.

2. Vessels avoiding typhoons and providing emergency assistance.

3. Vessels transporting goods with a total load capacity of less than 10 tons or carrying fewer than 13 passengers.

4. Vessels transporting flood control and storm prevention equipment.

Article 4. Rates

The level of collection of fees and charges applicable at inland waterway ports and wharves is regulated as follows:

1. Collection levels

2. For ships entering and exiting inland waterway ports and wharves, they must pay fees and charges according to the regulations of the Ministry of Finance on maritime fees and charges; at the same time, they are exempted from the fees and charges specified in Clause 1 of this Article.

3. In the case where a vessel enters and exits multiple inland waterway ports and wharves managed by the same inspection office within the same trip, it only needs to pay once the fees and charges as stipulated in Clause 1 of this Article.

4. Vessels entering and exiting ports without the purpose of loading and unloading goods or receiving and delivering passengers shall be subject to a tonnage fee at seventy percent (70%) of the tonnage fee rate prescribed in Clause 1 of this Article.

5. For vessels that are not cargo-carrying vessels when calculating tonnage fees, the conversion is as follows:

a) Special-purpose vessels: 01 horsepower is equivalent to 01 ton of total deadweight.

b) Passenger-carrying vessels: 01 berth is equivalent to 06 passenger seats or 06 tons of total deadweight; 01 passenger seat is equivalent to 01 ton of total deadweight.

6. Fees and charges applicable at inland waterway ports and wharves are collected in Vietnamese dong. In the case where foreign organizations or individuals pay fees and charges in foreign currency, they shall be collected in US dollars (USD) based on the selling exchange rate of the commercial bank where the collecting agency opens an account on the day the foreign currency transaction occurs.

Article 5. Management and use

1. The fee collection agencies applying at inland waterway ports and wharfs shall be responsible for registering, declaring, and paying fees and charges to the state budget in accordance with the provisions of Circular No. 156/2013/TT-BTC dated November 6, 2013, issued by the Ministry of Finance guiding the implementation of certain Articles of the Law on Tax Administration; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration, and Decree No. 83/2013/NĐ-CP dated July 22, 2013, of the Government.

2. Fees and charges applied at inland waterway ports and wharfs are revenue items belonging to the state budget.

3. The agencies collecting charges shall be responsible for remitting 100 percent (one hundred percent) of the total amount of collected charges to the state budget according to the current State Budget Classification.

4. Inland Waterway Port Authorities (including cases where authorized agencies delegate or authorize) managing ports and inland waterway wharfs may retain 100 percent (one hundred percent) of the collected fees to cover expenses for their fee collection activities as stipulated in Clause 5 of this Article.

Marine Port Authorities (including cases where authorized agencies delegate or authorize) managing ports and inland waterway wharfs may retain 50 percent (fifty percent) of the collected fees to cover expenses for their fee collection activities as stipulated in Clause 5 of this Article. Marine Port Authorities shall be responsible for remitting 50 percent (fifty percent) of the collected fees to the state budget according to the current State Budget Classification.

Other agencies (if any) authorized to manage ports and inland waterway wharfs may retain 100 percent (one hundred percent) of the collected fees to cover expenses for their fee collection activities as stipulated in Clause 5 of this Article.

5. Content of expenditure

a) Regular expenses

- Payment of salary or wages, allowances, contributions based on salary or wages, according to the current regulations.

- Direct costs: office supplies, office materials, telephone, electricity, water, travel expenses, administrative expenses according to the current standards and norms.

- Maintenance and regular repair costs for assets, machinery, and equipment.

- Special costs: Costs for labor protection or uniforms according to prescribed regulations; costs for purchasing receipts and seals serving the work of fee and charge collection; costs for purchasing fuel to serve the business operations of port authorities; other special activity costs.

- Meal costs during shifts according to the provisions of the law.

- Other regular expenditure items according to the provisions of the law.

b) Irregular expenditure

- Rent for representative offices of inland waterway port authorities, inland waterway port teams (if any).

- Costs for search and rescue operations for people, goods, vessels, ships involved in accidents; costs for handling matters related to preventing environmental pollution in port and inland waterway wharf waters.

- Costs for improving professional expertise.

- Costs for purchasing, major repairs of means of transportation, equipment, and workplaces.

c) Expenditure for the performance of specialized state management functions regarding inland waterway transport at ports and inland waterway wharfs to ensure compliance with legal regulations on inland waterway traffic order and safety and prevention of environmental pollution according to the self-financing plan approved by the competent authority.

6. In cases where retained fee income is insufficient to cover the expenses of port and inland waterway wharf management agencies, supplementary funding from the economic service fund for inland waterway transport will be provided from the state budget.

7. For inland waterway port authorities assigned to manage ports and inland waterway wharfs with higher actual fee income than the budgeted estimate, the fee collection agency may use the retained fee amount to reward and provide welfare benefits to staff members within the unit providing fee collection services, with the average annual maximum total amount not exceeding two months' salary per person. Additional funding for regular and irregular activities of the unit, any remaining funds not used can be carried over to the next year for the unit's operational funding after obtaining the agreement of the same-level financial authority.

8. For inland waterway port authorities, marine port authorities, and other agencies (if any) authorized to manage ports and inland waterway wharfs with higher actual fee income than the approved budgeted expenditure, the difference between actual income and approved budgeted expenditure must be remitted to the state budget.

9. For marine port authorities assigned to manage ports and inland waterway wharfs, fifty percent of the collected fees are retained and aggregated into the total retained fees of marine port authorities for use. The Vietnam Maritime Administration shall implement the regulation of retained funds among marine port units according to the provisions.

10. Annually, the fee and charge collection agencies shall settle accounts for the use of fee and charge receipts; the amount of collected fees and charges; the amount of retained fees for the unit; the amount of fees and charges to be paid to the state budget; the amount of fees and charges already paid and still to be paid to the state budget with the tax authority. Settle accounts for the use of retained funds with the same-level financial authority according to the current regulations.

Article 6. Implementation Organization

1. This Circular takes effect from May 16, 2016; replacing Circular No. 177/2012/TT-BTC dated October 23, 2012, issued by the Ministry of Finance guiding the system of fee and charge collection, payment, and management and use at inland waterway port authorities.

2. Other contents related to the collection, payment, management, use, and public disclosure of the fee and charge system not guided in this Circular shall be implemented according to the guidance of Circular No. 63/2002/TT-BTC dated July 24, 2002, and Circular No. 45/2006/TT-BTC dated May 25, 2006, amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002, of the Ministry of Finance guiding the implementation of legal provisions on fees and charges; Circular No. 156/2013/TT-BTC dated November 6, 2013, of the Ministry of Finance guiding the implementation of certain Articles of the Law on Tax Administration; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration, and Decree No. 83/2013/NĐ-CP dated July 22, 2013, of the Government, and Circular No. 153/2012/TT-BTC dated September 17, 2012, of the Ministry of Finance guiding the printing, issuance, management, and use of various types of receipts for fees and charges under the state budget and any amended or supplemented documents (if any).

3. Organizations and individuals subject to payment of fees and charges applicable at inland waterway ports and wharfs and related agencies shall comply with the provisions of this Circular. During implementation, if there are any difficulties, they are requested to promptly report to the Ministry of Finance for consideration and guidance./.