Decision No. 84/2005/QD-BTC On the regulations regarding the collection, submission, management, and use of fees for reviewing ship purchase and sale documents and registration fees for ships, issuance of certificates related to ship operations, and port announcements

DECISION OF THE MINISTER OF FINANCE

Regarding the regulations on the collection, submission, management, and use of fees for reviewing ship purchase and sale documents and registration fees for ships, issuance of certificates related to ship operations, and announcement of seaportspurchase file,

purchase, sale of ships,

and activities related to ships and port announcements

THE MINISTER OF FINANCE

Pursuant to the Ordinance on Fees and Charges dated August 28, 2001, and Decree No. 57/2002/ND-CP dated June 3, 2002, of the Government detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to the Vietnam Maritime Code dated June 30, 1990;

Pursuant to Decree No. 91/CP dated August 23, 1997, of the Government on the issuance of the regulation on ship registration and crew members, and Decree No. 23/2001/ND-CP dated May 30, 2001, of the Government amending and supplementing certain articles of the Regulation on ship registration and crew members issued together with Decree No. 91/CP dated August 23, 1997;

Pursuant to Decree No. 99/1998/ND-CP dated November 28, 1998, of the Government on the management of ship purchases and sales;

Pursuant to 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;

Implementing the International Convention on Civil Liability for Oil Pollution Damage 1969, as amended by the Protocol of 1992 (CLC 1992 Convention);

After receiving comments from the Ministry of Transport (in Circular No. 3829/BGTVT-TC dated June 23, 2005);

At the request of the Director of the Tax Policy Department,

DECISION:

Article 1. Issued along with this Decision is the Schedule of Collection of Fees for Reviewing Ship Purchase and Sale Documents and Registration Fees for Ships, Issuance of Certificates Related to Ship Operations, and Port Announcements.

Article 2.

1. Owners of ships (commercial ships, service ships, public service ships, research ships, sports and recreational ships), managers of seaports, and crew members working on ships must pay fees and charges according to the rates specified in the Schedule of Collection issued with this Decision when state maritime management agencies provide services for the following purposes:

a) Issuing ship registration certificates;

b) Issuing certificates allowing operation on various types of vessels;

c) Reviewing ship purchase and sale documents;

d) Inspecting and announcing berths and ports (after the investor has completed construction of the port according to the project approved by the competent authority and the state maritime management agency announces the opening of the berth, cargo transfer area, or port in accordance with the law on maritime affairs);

e) Issuing certificates confirming participation in insurance or other financial guarantees regarding ship owners' civil liability (oil tankers over 2,000 tons) for oil pollution damage under the CLC 1992 Convention.

2. This Decision does not apply to fishing vessels under the Fisheries sector, military and security purpose vessels managed by the Ministry of National Defense and the Ministry of Public Security, and crew members working on such vessels.

Article 3. State maritime management agencies implementing the tasks stipulated in Clause 1, Article 2 of this Decision shall be responsible for organizing the collection, submission, management, and use of fees and charges as prescribed in this Decision (hereinafter referred to as the fee collection agency).

Article 4. The fees and charges prescribed in this Decision are revenue items belonging to the state budget, which shall be managed and used as follows:

1. The fee collection agency may retain 70% (seventy percent) of the total amount collected from fees and charges to cover expenses for collecting fees and charges in accordance with the provisions set out in Point 4-b, Section C, Part III of Circular No. 63/2002/TT-BTC dated July 24, 2002, of the Ministry of Finance guiding the implementation of laws on fees and charges;

2. The remaining amount (30%) after deducting the retained portion as stipulated in Clause 1 of this Article shall be remitted to the state budget (central budget) according to the corresponding chapters, categories, subcategories, and sub-subcategories of the current state budget classification.

Article 5.

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

2. Repeal Circular No. 115 TC-GTBĐ dated December 16, 1994, of the Ministry of Finance on the management and use of revenue from ship registration and crew member fees.

3. Other issues related to the collection, submission, management, use, payment vouchers, and publicizing the fee collection system 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 laws on fees and charges.

4. In the course of implementation, if there are any difficulties, please promptly report them to the Ministry of Finance for study and supplementary guidance./.