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

✦ Smart summary

Decision No. 88/2004/QD-BTC of the Ministry of Finance stipulates the maritime fee and charge rates to take effect from January 1, 2005. Port enterprises and specialized maritime channel management enterprises will collect fees that include Value Added Tax.

Scope of application

Port enterprises, specialized maritime channel management enterprises; agencies assigned the task of organizing the collection of maritime fees and charges.

Key points

Agencies assigned the task of organizing the collection of maritime fees and charges shall retain a percentage (%) of the total amount collected before remitting it to the state budget (Article 2).
The maritime fee rates collected by port enterprises and specialized maritime channel management enterprises already include Value Added Tax (Article 3).
This decision takes effect from January 1, 2005, abolishing previous regulations on maritime fees and charges (Article 4).
Relevant agencies and organizations are responsible for implementing this decision (Article 5).

🌐 Social impact of this document

Positive impact: Ensuring uniform and transparent collection of maritime fees and charges.
Negative impact: Increased cost burden for port enterprises and specialized maritime channel management enterprises.

❓ Frequently asked questions

Which agency is responsible for organizing the collection of maritime fees and charges?

Agencies assigned the task of organizing the collection of maritime fees and charges are responsible for carrying out this task and retaining a percentage (%) of the total amount collected (Article 2).

Are the maritime fee and charge rates established in this decision inclusive of Value Added Tax?

Yes, the maritime fee rates collected by port enterprises and specialized maritime channel management enterprises already include Value Added Tax (Article 3).

When does this decision come into effect?

This decision comes into effect from January 1, 2005 (Article 4).

What will happen to the old regulations on maritime fees and charges after this decision takes effect?

Regulations on maritime fees and charges set forth in Decision No. 61/2003/QD-BTC dated April 25, 2003; Decision No. 62/2003/QD-BTC dated April 25, 2003, and other conflicting regulations are abolished (Article 4).

Which agency is responsible for implementing this decision?

Enterprises and individuals subject to maritime fees and charges; agencies and organizations collecting maritime fees and charges, and related units are responsible for implementing this decision (Article 5).

Full text

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM

Independence – Freedom – Happiness

Number: 88/2004/QD-BTC

Hanoi, November 19, 2004

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./.

DEPUTY MINISTER
DEPUTY MINISTER

(Signed)

TRAN VAN TA

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