Decision No. 98/1999/QD-BTC of the Ministry of Finance issues the schedule of registration fees for transport means, domestic waterway transport business, examination fees, and issuance and replacement fees for master and engineer certificates. This decision replaces the old schedule and takes effect fifteen days after the date of signature.
Scope of application
The state management agency for inland waterways; organizations and individuals subject to payment of fees; units assigned the task of collecting fees to ensure order and safety on inland waterways.
Key points
- The state management agency for inland waterways registers, declares, collects, and pays the fees to the local tax authority where the fees are collected according to Circular No. 54/1999/TT-BTC.
- This decision replaces the old schedule of fee collection and applies the provisions set forth in Circular No. 53 TC/TCT dated August 16, 1997, issued by the Ministry of Finance.
🌐 Social impact of this document
- Positive impact: Creates a legal basis for the uniform and transparent collection of fees.
- Negative impact: May impose additional financial burdens on organizations and individuals engaged in domestic waterway transport business.
❓ Frequently asked questions
Which agency is responsible for collecting fees?
The state management agency for inland waterways.
When does this decision take effect?
This decision takes effect fifteen days after the date of signature.
What duties does the local tax authority where the fees are collected perform?
The local tax authority where the fees are collected receives and manages the fees according to Circular No. 54/1999/TT-BTC.
Full text
Pursuant to …;
Issuing the schedule of registration fees for inland waterway transport means of business operation, examination fees, issuance and replacement fees for captain and engineer licenses, and fees for exploiting inland waterway areas
__________________________
THE MINISTER OF FINANCE
- Based on Decree No. 15/CP dated March 2, 1993 of the Government regarding the tasks, powers, and responsibilities of ministries and ministerial-level agencies in state management;
- Pursuant to Decree No. 178/CP dated October 28, 1994 of the Government on the tasks, powers, and organizational structure of the Ministry of Finance;
- Based on Decree No. 04/1999/NĐ-CP dated January 30, 1999 of the Government concerning fees and charges under the State budget;
- After receiving comments from the Ministry of Transport (in Circular No. 2379/GTVT dated July 17, 1999);
At the proposal of the Director General of the Tax General Department,
Pursuant to …;
Article 1. Attached to this Decision is the Schedule of Registration Fees for Inland Waterway Transport Means, Business Operation Registration Fees, Examination Fees, Issuance and Replacement Fees for Captain and Engineer Licenses, and Fees for Exploiting Inland Waterway Areas, replacing the Schedule of Registration Fees attached to Circular No. 53 TC/TCT dated August 16, 1997 of the Ministry of Finance.
Article 2. The subjects responsible for payment, and the organization of collection and submission of registration fees shall be carried out in accordance with the provisions of Circular No. 53 TC/TCT dated August 16, 1997 of the Ministry of Finance guiding the collection, submission, and management of fees for ensuring traffic order and safety on inland waterways.
Article 3. The agency managing state administrative fees for inland waterways shall register, declare, collect, and submit state administrative fees for ensuring traffic order and safety on inland waterways to the local tax authority where the fees are collected, in accordance with the provisions of Circular No. 54/1999/TT-BTC dated May 10, 1999 of the Ministry of Finance guiding the implementation of Decree No. 04/1999/NĐ-CP dated January 31, 1999 of the Government concerning fees and charges under the State budget.
Article 4. This Decision shall take effect fifteen days from the date of signature.
Article 5. Organizations and individuals subject to payment of registration fees, units assigned the task of organizing the collection of fees for ensuring traffic order and safety on inland waterways, and related agencies are responsible for implementing this Decision.
DEPUTY MINISTER
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