Decision No. 88/2004/QD-BTC on the establishment of maritime fee and charge rates

DECISION OF THE MINISTER OF FINANCE

Regarding the issuance of maritime fee and charge rates

THE MINISTER OF FINANCE

Pursuant to the Vietnam Maritime Code;

Pursuant to Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH10 dated August 28, 2001;

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;

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

Pursuant to the proposal of the Ministry of Transport in Circular No. 5411/GTVT-VT dated October 6, 2004,

DECISION:

Article 1. The attached Table of Maritime Fee and Charge Rates is hereby issued with this Decision.

Article 2. The agency assigned the task of collecting maritime fees and charges shall be responsible for organizing the collection of such fees and charges and shall be entitled to retain a percentage (%) of the total amount collected before remitting it to the State budget in accordance with the regulations of the Ministry of Finance.

Article 3. The maritime fee rates stipulated in this Decision, collected by port enterprises and specialized maritime channel management enterprises, already include Value Added Tax.

Article 4. This Decision takes effect from January 1, 2005; all provisions on maritime fees and charges in Decision No. 61/2003/QD-BTC dated April 25, 2003; Decision No. 62/2003/QD-BTC dated April 25, 2003, and other conflicting provisions are hereby abolished.

Article 5. Organizations and individuals subject to the payment of maritime fees and charges; agencies and organizations collecting maritime fees and charges, and related units shall be responsible for implementing this Decision./.