Decision No. 71/2006/QD-BTC On the regulation of fee collection rates, payment, management, and use for passage through the Vam Cong ferry cluster

This Decision sets out the fee collection rates for passage through the Vam Cong ferry cluster and the entities required to pay such fees, while also determining conditions for fee exemptions and reductions. The Decision shall take effect fifteen days from the date of publication in the Official Gazette.

Document No.71/2006/QĐ-BTC
Document typeDecision
Issuing authorityMinistry of Finance
Signed byTrương Chí Trung — Thứ trưởng
Updated29/06/2026
SectorFinance
FieldTax AdministrationFees and Charges
Issued date12/12/2006
Effective date09/01/2007
Expiry date18/11/2011
StatusExpired
✦ Smart summary

This Decision sets out the fee collection rates for passage through the Vam Cong ferry cluster and the entities required to pay such fees, while also determining conditions for fee exemptions and reductions. The Decision shall take effect fifteen days from the date of publication in the Official Gazette.

Scope of application

Pedestrians, those carrying goods, drivers of transportation vehicles, and passengers booking full ferry trips through the Vam Cong ferry cluster.

Key points

  • Those required to pay the fees as specified in the Fee Schedule include pedestrians, those carrying goods, drivers of transportation vehicles, and passengers booking full ferry trips through the Vam Cong ferry cluster.
  • Exemptions and reductions in fees are governed by Clause 6, Article 1 of Decree No. 24/2006/NĐ-CP.
  • This Decision shall take effect fifteen days from the date of publication in the Official Gazette and revoke previous regulations that conflict with this Decision.
  • Fees collected shall be managed and utilized according to the current regime governing the management and use of ferry passage fees.
  • The specific Fee Schedule includes ferries at Vam Cong, My Loi, Dinh Khoa, and Tra On.

🌐 Social impact of this document

  • Citizens and businesses will be required to pay fees when passing through ferries belonging to the Vam Cong ferry cluster.
  • Financial burdens on citizens and businesses can be alleviated through fee exemptions and reductions as prescribed.

❓ Frequently asked questions

What is the specific fee rate?

The specific fee rate is not explicitly stated in this document. The specific fee rates are detailed in the accompanying Fee Schedule.

Who has the authority to grant fee exemptions and reductions?

Exemptions and reductions in fees are governed by Clause 6, Article 1 of Decree No. 24/2006/NĐ-CP dated March 6, 2006.

When does this Decision come into effect?

This Decision shall take effect fifteen days from the date of publication in the Official Gazette.

Which locations are included in the Vam Cong ferry cluster?

The Vam Cong ferry cluster includes ferries at Vam Cong, My Loi, Dinh Khoa, and Tra On.

How are the fees managed?

Fees collected shall be managed and utilized according to the current regime governing the management and use of ferry passage fees.

Full text

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

Number: 71/2006/QD-BTC
Date: December 12, 2006

Pursuant to …;

Regarding the determination of the fee collection amount, the collection, management, and

use of fees for the Vam Cong ferry cluster

________________________

THE MINISTER OF FINANCE

Pursuant to Decree No. 57/2002/ND-CP dated June 3, 2002 of the Government detailing the Ordinance on Fees and Charges;

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

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

After considering the opinions of the Ministry of Transport at Circular No. 2328/BGTVT-TC dated April 26, 2006, the opinions of the People's Committee of An Giang Province at Circular No. 3440/UBND-TH dated October 30, 2006, the People's Committee of Vinh Long Province at Circular No. 721/SCT dated October 12, 2006, and the People's Committee of Tien Giang Province at Circular No. 1506/STC-NS dated October 6, 2006 regarding the adjustment of fees for ferries in the Vam Cong ferry cluster;

Based on the proposal of the Director of the Tax Policy Department.

DECISION:

Article 1. Issued together with this Decision is the Fee Collection Schedule for the Vam Cong ferry cluster, including the ferries: Vam Cong, My Loi, Dinh Khoa, and Tra On.

Article 2. The fee payers are specifically defined in the Fee Schedule as passengers using the ferries, including pedestrians, those carrying goods, drivers of transportation vehicles, and those requiring charter services for entire ferry trips.

Article 3. The exemption and reduction of fees for the Vam Cong ferry cluster shall be implemented according to the provisions of Clause 6, Article 1 of Decree No. 24/2006/ND-CP dated March 6, 2006 of the Government amending and supplementing certain articles of Decree No. 57/2002/ND-CP dated June 3, 2002 of the Government detailing the Ordinance on Fees and Charges.

Article 4. The management and use of fees for the Vam Cong ferry cluster shall be carried out according to the current regulations on the management and use of ferry fees.

Article 5

1. This Decision takes effect 15 days after its publication in the Official Gazette. Any previous provisions contrary to this Decision are hereby abolished.

2. During implementation, if there are any difficulties, organizations and individuals are requested to report to the Ministry of Finance for study, guidance, and supplementation./.

DEPUTY MINISTER
DEPUTY MINISTER
(Signed)
Truong Chi Trung
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