Circular No. 66/1998/TT-BTC guiding additional contents of Point 1.3, Part I, Section B of Circular No. 36/1998/TT-BTC dated March 21, 1998 issued by the Ministry of Finance

Circular No. 66/1998/TT-BTC amends Point 1.3, Part I, Section B of Circular No. 36/1998/TT-BTC to allow the Air Traffic Management Center to use revenue from public service activities not only to cover costs but also to cover taxes and other revenues as prescribed.

Document No.66/1998/TT-BTC
Document typeCircular
Issuing authorityMinistry of Finance
Signed byPhạm Văn Trọng — Thứ trưởng
Updated01/07/2026
SectorFinance
FieldUncategorized
Issued date18/05/1998
Effective date02/06/1998
Expiry date
StatusIn effect
✦ Smart summary

Circular No. 66/1998/TT-BTC amends Point 1.3, Part I, Section B of Circular No. 36/1998/TT-BTC to allow the Air Traffic Management Center to use revenue from public service activities not only to cover costs but also to cover taxes and other revenues as prescribed.

Scope of application

Air Traffic Management Center

Key points

  • The Air Traffic Management Center → may use revenue from public service activities to cover costs, taxes, and other revenues as prescribed → without specific amounts/ratios/thresholds/timeframes/conditions
  • The Air Traffic Management Center → may use revenue from public service activities to cover costs, taxes, and other revenues as prescribed for public service activities → without specific amounts/ratios/thresholds/timeframes/conditions
  • The Air Traffic Management Center → may use revenue from public service activities to cover costs, taxes, and other revenues as prescribed for public service activities → without specific amounts/ratios/thresholds/timeframes/conditions

🌐 Social impact of this document

  • Positive impact: Helps the Air Traffic Management Center balance its finances, reducing pressure on costs and taxes.
  • Negative impact: May increase tax burdens on enterprises engaged in public service activities.

❓ Frequently asked questions

How can the Air Traffic Management Center use revenue from public service activities to cover costs?

According to the circular, the Air Traffic Management Center may use revenue from public service activities not only to cover costs but also to cover taxes and other revenues as prescribed for public service activities.

How can the Air Traffic Management Center use revenue from public service activities to cover costs?

According to the circular, the Air Traffic Management Center may use revenue from public service activities not only to cover costs but also to cover taxes and other revenues as prescribed for public service activities.

Are there any specific amounts/ratios/thresholds/timeframes/conditions for using revenue from public service activities?

The circular does not specify any specific amounts/ratios/thresholds/timeframes/conditions.

How can the Air Traffic Management Center use revenue from public service activities to cover costs?

According to the circular, the Air Traffic Management Center may use revenue from public service activities not only to cover costs but also to cover taxes and other revenues as prescribed for public service activities.

How can the Air Traffic Management Center use revenue from public service activities to cover costs?

According to the circular, the Air Traffic Management Center may use revenue from public service activities not only to cover costs but also to cover taxes and other revenues as prescribed for public service activities.

Full text

MINISTRY OF FINANCE
********

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
********

Number: 66/1998/TT-BTC

Hanoi, May 18, 1998

CIRCULAR

Supplementing the content of Point 1.3, Part I, Section B of Circular No. 36/1998/TT-BTC dated March 21, 1998 of the Ministry of Finance

 Pursuant to Decree No. 56/CP dated October 2, 1996 of the Government on state-owned enterprises engaged in public services and Circular No. 06/TCDN dated February 24, 1997 of the Ministry of Finance guiding the financial management regime for state-owned enterprises engaged in public services;

The Ministry of Finance supplements Point 1.3, Part I, Section B of Circular No. 36/1998/TT-BTC dated March 21, 1998 of the Ministry of Finance as follows:

At Point 1.3, Part I, Section B of the Circular, it is stipulated that: "The air traffic control center may use revenue to offset expenses, including: revenue from public service activities used to offset costs of public service activities..." which is now amended and supplemented as follows:

"The air traffic control center may use revenue to offset expenses, including revenue from public service activities used to offset costs, taxes, and other revenues as prescribed for public service activities...".

 

DEPUTY MINISTER

(Signed)

Pham Van Trong

The original file of this document is being updated. Please read the full text and check back later.

Relations map

66/1998/TT-BTC
Circular No. 66/1998/TT-BTC guiding additional contents of Point 1.3, Part I, Section B of Circular No. 36/1998/TT-BTC dated March 21, 1998 issued by the Ministry of Finance
In effect

Click a document to open. A red border = a relation that changes validity.