Decision No. 69/2006/QD-BTC On the regulation of fee and charge collection rates, collection procedures, payment, management, and utilization in the aviation sector

Pursuant to …;

Regarding the determination of the level of collection, the system of collection, submission, management, and use of fees and charges,

in the aviation sector

_________________________

THE MINISTER OF FINANCE

Based on Decision No. 37/2002/QĐ-TTg dated March 14, 2002 of the Government on the Action Program of the Government to implement Resolution No. 07-NQ/TW dated November 27, 2001 of the Politburo on international economic integration;

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

Based on 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;

Based on Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

After receiving opinions from the Ministry of Transport and upon the proposal of the Director of the Department of Tax Policy.

DECISION:

Article 1. This Decision promulgates the Table of Collection Levels for Fees and Charges in the Aviation Sector.

Article 2. The subjects paying fees and charges are organizations and individuals of Vietnam and foreign organizations and individuals when they are subject to the performance of work by state management agencies in the aviation sector as prescribed in the Table of Collection Levels set forth in Article 1 of this Decision.

Article 3. State management agencies in the aviation sector performing the works specified in Article 2 of this Decision shall be responsible for organizing the collection, submission, management, and use of fees and charges in accordance with the provisions of this Decision (hereinafter referred to as fee collection agencies).

Article 4. Fees and charges in the aviation sector are collected in Vietnamese Dong. In cases where the subjects paying fees and charges request payment in foreign currency, such payments may be made in foreign currency based on the conversion rate of foreign currency to Vietnamese Dong published by the State Bank of Vietnam at the time of collecting fees and charges.

Article 5. Fees and charges in the aviation sector are revenue belonging to the state budget, which shall be managed and used as follows:

1. Fee collection agencies are entitled to retain 60% (sixty percent) of the total amount of fees and charges collected to cover expenses for the performance of work, services, and the collection of fees and charges according to the prescribed regulations;

2. The total amount of fees and charges actually collected, after deducting the amount retained according to the ratio prescribed in Clause 1 of this Article, the remaining amount (40%) must be submitted to the state budget by the fee collection agencies according to the chapters, types, items, sub-items, and sub-sub-items corresponding to the current State Budget Classification.

Article 6.

1. This Decision takes effect 15 days after its publication in the Official Gazette.

2. This Decision replaces Decision No. 116/1999/QĐ-BTC dated September 21, 1999 of the Minister of Finance promulgating the Table of Collection Levels for Administrative Management Fees in the Aviation Sector.

3. Other contents related to the collection, submission, management, use, receipt vouchers, publicizing the system of fees and charges not mentioned in this Decision shall be implemented in accordance with the guidance provided in 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 and Circular No. 45/2006/TT-BTC dated May 25, 2006 of the Ministry of Finance amending and supplementing Circular No. 63/2002/TT-BTC.

4. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly reflect them to the Ministry of Finance for research and supplementary guidance.