Circular No. 80/2015/TT-BTC on the level of collection, collection regime, payment and management of use of channel fees for the Sai Gon River channel from Binh Loi Railway Bridge to Ben Suc Port.

CIRCULAR

Regulations on the level of collection, collection system, payment and management of use of channel fees for the Sai Gon River Channel (from the railway bridge at Binh Loi to Ben Suc port)

Pursuant to the Law on Inland Waterway Transport No. 23/2004/QH11 dated June 15, 2004, and the Law Amending and Supplementing Some 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 Decree No. 57/2002/NĐ-CP dated June 3, 2002 and Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to Decree No. 51/2010/NĐ-CP dated May 14, 2010 and Decree No. 04/2014/NĐ-CP dated January 17, 2014 of the Government on invoices for goods sales and service provision;

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, collection system, payment and management of use of channel fees for the Sai Gon River Channel as follows:

Article 1. Scope of Application

This Circular regulates the level of collection, collection system, payment and management of use of channel fees for the Sai Gon River Channel (from the railway bridge at Binh Loi to Ben Suc port) to recover investment costs for the project: Improving and upgrading the Sai Gon River Channel section from the railway bridge at Binh Loi to Ben Suc port under the BOT contract form.

Article 2. Conditions for Implementing Fee Collection

The Sai Gon River Channel must meet the following conditions to implement fee collection:

1. Completion of the improvement and upgrading of the Sai Gon River Channel section from the railway bridge at Binh Loi to Ben Suc port under the BOT contract.

2. Arrangement of fee collection points at inland waterway ports and wharfs; having all types of fee tickets, organizational structure for fee collection and ticket control.

Article 3. Objects Subject to Fees

Seagoing vessels and inland waterway vessels (hereinafter referred to as vessels) operating on the Sai Gon River Channel (from the railway bridge at Binh Loi to Ben Suc port) with a total deadweight or converted total deadweight greater than 300 tons must pay channel fees according to the provisions of this Circular.

Article 4. Cases Exempted from Fees

The following cases are exempted from paying channel fees applicable to the Sai Gon River Channel:

1. Vessels used for national defense and security purposes under the Ministry of Defense and the Ministry of Public Security (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 management agencies; units managing inland waterways.

2. Vessels avoiding typhoons and providing emergency assistance.

3. Vessels transporting flood prevention and relief materials.

Article 5. Fee Payer

The person using the vessel (owned by themselves or others) subject to the fee as stipulated in Article 3 of this Circular or the person entrusted to be responsible for paying the channel fee when entering and exiting inland waterway ports and wharfs as prescribed.

Article 6. Fee Collection Agency

Inland Waterway Transport Management Agencies managing ports and wharfs within the Sai Gon Channel area (from the railway bridge at Binh Loi to Dau Tieng Dam) are the fee collection agencies. Inland Waterway Transport Management Agencies have the responsibility to organize fee collection at ports and wharfs within the area from the railway bridge at Binh Loi to Dau Tieng Dam, ensuring the principle of collecting fees accurately and fully as prescribed.

Article 7. Level of Collection

1. The level of fee collection is determined as follows:

The above level of collection already includes value-added tax.

(The distance for calculating fees is measured in kilometers, fractions less than one kilometer are rounded up to one kilometer).

2. For vessels that are not cargo-carrying vessels when calculating channel fees, they are converted as follows:

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

b) Passenger-carrying vessels: 1 berth equivalent to 6 passenger seats or equivalent to 6 tons of total deadweight; 1 passenger seat equivalent to 1 ton of total deadweight.

3. Every three years starting from 2016 onwards, based on actual circumstances, price indices, and proposals from the Ministry of Transport, the Ministry of Finance will adjust the level of fees prescribed in this Circular in accordance with the principles of the Law on Fees and Charges.

Article 8. Toll Receipts

1. Toll receipts for channel and waterway fees are called tickets. The printing, issuance, management, and use of tickets shall be carried out in accordance with the guidelines on sales invoices and service provision issued by the Ministry of Finance.

2. The toll receipt serves both as a control document when vessels pass through ports and inland waterway terminals where the fee is collected, and as a payment document.

Article 9. Management, Use of Fees, and Accounting

1. Fee collection agencies shall collect fees according to contracts with investors and retain 3.3% (three point three percent) of the total amount of fees collected to cover the costs of organizing the fee collection process.

2. The total amount of fees collected, after deducting taxes and organizational expenses as prescribed, shall be determined as the repayment amount under the financial plan of the BOT Project Contract: Renovation and Upgrade of the Saigon River Channel from the Binh Loi Railway Bridge to Ben Suc Port.

Article 10. Implementation Organization

1. Organizations and individuals collecting fees shall be responsible for:

a) Publicly announcing (including posting at ticket sale locations) the categories subject to payment of fees, those exempt from fees, the rates of collection, methods of collection, and procedures for paying and submitting fees.

b) Organizing convenient ticket sale points as prescribed: Setting up ticket sale points at ports and inland waterway terminals; promptly and fully providing various types of tickets based on buyers' requirements.

c) Implementing the declaration, submission, management, and use of collected fees; publicly disclosing the channel and waterway fee collection regulations as prescribed.

2. The Ministry of Transport and provincial People's Committees shall direct relevant units; notify fee collection agencies (within their management authority) to collect fees in accordance with the provisions of this Circular; inspect and supervise the collection and submission of fees by fee collection units as prescribed.

Article 11. Effective Date

1. This Circular takes effect from July 10, 2015.

2. Other contents related to the collection, submission, management, use, receipt, and public disclosure of channel and waterway fees for the Saigon River not covered in this Circular shall be implemented in accordance with the guidelines set forth in 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, issued by the Ministry of Finance guiding the implementation of laws on fees and charges; Circular No. 156/2013/TT-BTC dated November 6, 2013, issued by the Ministry of Finance guiding the implementation of certain provisions 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; Circular No. 64/2013/TT-BTC dated May 15, 2013, issued by the Ministry of Finance regarding the printing, issuance, and use of sales invoices and service provision documents and any subsequent amendments and supplements (if any).

3. Organizations and individuals subject to fee payments and relevant agencies are responsible for implementing this Circular. In the course of implementation, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for review and guidance.