Circular No. 59/2022/TT-BTC stipulates the levels of collection for certain fees and charges to support transportation business operations during the period from October 1, 2022 to the end of 2022. This document reduces the levels of collection for various types of fees such as inland waterway, civil aviation, and railway to assist businesses.
Scope of application
Transportation enterprises operating in the fields of inland waterway, civil aviation, and railway
Key points
- Inland waterway transportation enterprises must pay tonnage dues on vessels at 80% of the level specified in Circular No. 261/2016/TT-BTC (Clause 1.1.a)
- The maritime security fee for inland waterway transportation activities is reduced to 80% of the level specified in Circular No. 261/2016/TT-BTC (Clause 1.1.b)
- The port entry and exit fee for inland waterway transportation activities is also reduced to 80% of the level specified in Circular No. 261/2016/TT-BTC (Clause 1.1.c)
- Civil aviation transportation enterprises must pay the certification and license issuance examination fee at 80% of the level specified in Circular No. 193/2016/TT-BTC (Clause 1.2.a)
- The railway infrastructure usage fee is reduced to 50% of the level specified in Circular No. 295/2016/TT-BTC (Clause 1.3)
🌐 Social impact of this document
- Reducing the financial burden on transportation enterprises, helping them maintain their business operations
- It may increase state management costs in collecting and controlling reduced fees
- Creating favorable conditions for enterprises to invest in transportation infrastructure
❓ Frequently asked questions
How much must inland waterway transportation enterprises pay for tonnage dues on vessels?
At 80% of the level specified in Circular No. 261/2016/TT-BTC (Clause 1.1.a)
What is the reduction rate for the maritime security fee for inland waterway transportation activities?
At 80% of the level specified in Circular No. 261/2016/TT-BTC (Clause 1.1.b)
What is the reduction rate for the port entry and exit fee for inland waterway transportation activities?
At 80% of the level specified in Circular No. 261/2016/TT-BTC (Clause 1.1.c)
How much must civil aviation transportation enterprises pay for the certification and license issuance examination fee?
At 80% of the level specified in Circular No. 193/2016/TT-BTC (Clause 1.2.a)
What is the reduction rate for the railway infrastructure usage fee?
At 50% of the level specified in Circular No. 295/2016/TT-BTC (Clause 1.3)
Full text
MINISTRY OF FINANCE
---------------
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------------------------------------
Number: 59/2022/TT-BTC
Hanoi, September 29, 2022
CIRCULAR
Regulations on the level of collection for certain fees and charges to support difficulties in business transport activities
support for difficulties in business operations of transportation
------------------
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;
At the proposal of the Director of the Department of Tax Policy,
The Minister of Finance issues this Circular stipulating the level of collection for certain fees and charges to support difficulties in business transport activities.
Article 1. Level of collection for certain fees and charges to support difficulties in business transport activities
1. From October 1, 2022 to December 31, 2022, the level of collection for certain fees and charges in the field of transportation is specified as follows:
|
Item number |
Name of fee, charge |
Rate of Collection |
|
1 |
a) Tonnage fee for ships and boats for domestic maritime activities |
At 80% of the level of collection of the tonnage fee prescribed in Clause 1 Article 12 Chapter III of the Table of Levels of Collection of Fees and Charges for Domestic Maritime Activities issued together with Circular No. 261/2016/TT-BTC dated November 14, 2016 of the Minister of Finance stipulating maritime fees and charges and the table of levels of collection of maritime fees and charges. |
|
b) Maritime safety guarantee fee for domestic maritime activities |
At 80% of the level of collection of the fee prescribed in Clause 1 Article 13 Chapter III of the Table of Levels of Collection of Fees and Charges for Domestic Maritime Activities issued together with Circular No. 261/2016/TT-BTC. |
|
|
c) Port entry and exit fee for domestic maritime activities |
At 80% of the level of collection of the port entry and exit fee prescribed in Article 16 Chapter III of the Table of Levels of Collection of Fees and Charges for Domestic Maritime Activities issued together with Circular No. 261/2016/TT-BTC. |
|
Item number |
Name of fee, charge |
Rate of Collection |
|
2 |
a) Fee for examination and issuance of certificates, licenses, and certificates in civil aviation activities; issuance of permits to enter restricted areas at airports and airfields (excluding the contents collected under items: 4.1, 4.2, 4.3, 4.4, 4.5.1, 5, 6 Section VI Part A Table of Levels of Collection of Fees and Charges applicable to the corresponding fee levels prescribed in Section VI Part A Table of Levels of Collection of Fees and Charges in the field of aviation issued together with Circular No. 193/2016/TT-BTC) At 80% of the level of collection of the fee prescribed in Section VI Part A Table of Levels of Collection of Fees and Charges in the field of aviation issued together with Circular No. 193/2016/TT-BTC dated November 8, 2016 of the Minister of Finance stipulating the level of collection, payment procedures, management, and use of fees and charges in the field of aviation. |
b) Aircraft registration fee for security transactions (excluding the content collected under item 4 Section VIII Part A Table of Levels of Collection of Fees and Charges applicable to the fee levels prescribed in Section VIII Part A Table of Levels of Collection of Fees and Charges in the field of aviation issued together with Circular No. 193/2016/TT-BTC) |
|
At 80% of the level of collection of the fee prescribed in Section VIII Part A Table of Levels of Collection of Fees and Charges in the field of aviation issued together with Circular No. 193/2016/TT-BTC. |
Railway infrastructure usage fee |
|
|
3 |
At 50% of the level of collection of the railway infrastructure usage fee prescribed in Article 3 Circular No. 295/2016/TT-BTC dated November 15, 2016 of the Minister of Finance stipulating the level of collection, payment procedures, and use of railway infrastructure usage fees. |
a) Port and wharf entry and exit fee |
|
4 |
for inland waterway activities At 50% of the level of collection of the port and wharf entry and exit fee prescribed in Point 2 Clause 1 Article 4 Circular No. 248/2016/TT-BTC dated November 11, 2016 of the Minister of Finance stipulating the level of collection, payment procedures, management, and use of fees and charges applicable at inland waterway ports and wharfs. |
b) Inland waterway navigation report fee |
|
At 50% of the level of collection of the fee prescribed in Point 3 Clause 1 Article 4 Circular No. 248/2016/TT-BTC. |
2. From January 1, 2023 onwards, the level of collection for the fees and charges prescribed in the above table shall be implemented according to the provisions of Circular No. 193/2016/TT-BTC, Circular No. 248/2016/TT-BTC, Circular No. 261/2016/TT-BTC, and Circular No. 295/2016/TT-BTC. |
3. Apart from the levels of collection for the fees and charges prescribed in the above table, the contents regarding: scope of application, entities subject to fees and charges; organization of fee and charge collection; persons paying fees and charges; cases exempted from or not required to pay fees and charges; declaration and payment of fees and charges; levels of collection for fees and charges; management and use of fees and charges; revenue receipts, publicizing fee and charge collection regulations, and other related contents not stipulated in this Circular shall be implemented according to the provisions of the Law on Tax Administration and Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing and guiding the implementation of certain articles of the Law on Tax Administration, Circular No. 193/2016/TT-BTC, Circular No. 248/2016/TT-BTC, Circular No. 261/2016/TT-BTC, and Circular No. 295/2016/TT-BTC.
1. This Circular takes effect from October 1, 2022 to December 31, 2022.
Article 2. Effective Date
1. This Circular takes effect from October 1, 2022 until December 31, 2022.
2. In cases where legal normative documents referred to in this Circular are amended, supplemented, or replaced, they shall be implemented according to the new amended, supplemented, or replaced documents.
3. In the course of implementation, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for research and supplementary guidance.
Original document (PDF)
Relations map
Click a document to open. A red border = a relation that changes validity.
Translations
This document is available in the following languages: