Decision No. 98/2008/QD-BTC issues regulations on maritime fees and charges and the schedule of maritime fee and charge collection rates. The Decision applies to agencies and organizations entrusted with the task of collecting maritime fees and charges from the state budget as well as businesses engaged in port operation and management of maritime channels.
适用范围
Agencies and organizations entrusted with the task of collecting maritime fees and charges from the state budget; businesses engaged in port operation and maritime channel management that invest their own capital.
要点
- Agencies and organizations entrusted with the task of collecting maritime fees and charges from the state budget are responsible for deducting a percentage (%) of the total amount of collected fees and charges before remitting them to the state budget according to the regulations of the Ministry of Finance.
- Businesses engaged in port operation and maritime channel management that invest their own capital are entitled to collect various types of maritime fees related to their business operations, with the collection rate including value-added tax.
- This Decision takes effect from January 1, 2009, and abolishes certain previous decisions and circulars regarding maritime fees and charges.
- Other matters related to the collection, payment, management, use, receipt documentation, and public disclosure of maritime fee and charge systems not specified in this Decision shall be implemented according to the guidelines set forth in the Circulars of the Ministry of Finance.
- This Decision applies to organizations and individuals subject to the payment of maritime fees and charges, as well as agencies and organizations collecting maritime fees and charges, and related units.
🌐 本文件的社会影响
- Positive impact: Reducing administrative burden on businesses through clear stipulations on collection rates and taxable entities.
- Negative impact: May increase operational costs for businesses engaged in port operation and maritime channel management due to compliance with new regulations.
❓ 常见问题
Which agency is responsible for collecting maritime fees and charges?
Agencies and organizations entrusted with the task of collecting maritime fees and charges from the state budget are responsible for deducting a percentage (%) of the total amount of collected fees and charges before remitting them to the state budget according to the regulations of the Ministry of Finance.
What types of fees can businesses engaged in port operation and maritime channel management collect?
Businesses engaged in port operation and maritime channel management that invest their own capital are entitled to collect various types of maritime fees related to their business operations, with the collection rate including value-added tax.
When does this Decision take effect?
This Decision takes effect from January 1, 2009.
How should businesses comply with the regulations on maritime fee and charge collection rates?
Businesses engaged in port operation and maritime channel management that invest their own capital are entitled to collect various types of maritime fees related to their business operations according to the regulations issued together with this Decision.
For other matters related to the collection, payment, management, use, receipt documentation, and public disclosure of maritime fee and charge systems not specified in this Decision, which agency provides guidance?
Other matters related to the collection, payment, management, use, receipt documentation, and public disclosure of maritime fee and charge systems not specified in this Decision shall be implemented according to the guidelines provided in Circular No. 63/2002/TT-BTC dated July 24, 2002, and Circular No. 45/2006/TT-BTC dated May 25, 2006, of the Ministry of Finance.
全文
Pursuant to …;
Issuing Regulations on maritime fees and charges
and Table of maritime fee and charge rates
___________________
THE MINISTER OF FINANCE
Pursuant to the Vietnam Maritime Code;
Pursuant to the 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 and Decree No. 24/2006/NĐ-CP dated March 3, 2006 of the Government amending and supplementing certain articles of Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government;
After reaching consensus with the Ministry of Transport in Circular No. 6342/BGTVT-TC dated August 26, 2008;
At the proposal of the Director of the Enterprise Finance Department,
DECISION:
Article 1. Attached hereto are the Regulations on maritime fees and charges and Table of maritime fee and charge rates.
Article 2. Authorities and organizations collecting maritime fees and charges:
1. Authorities and organizations entrusted with the task of collecting maritime fees and charges for the state budget shall be responsible for organizing the collection of maritime 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.
2. Businesses engaged in port operations and businesses managing maritime channels self-financed shall collect maritime fees related to their business activities in accordance with the Regulations attached hereto.
The maritime fee rates set forth in the Regulations attached hereto include value-added tax.
Article 3. Matters related to the collection, payment, management, utilization, receipt, public disclosure of maritime fee and charge regimes not specified in this Decision shall be implemented in accordance with 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 of the Ministry of Finance guiding the implementation of legal provisions on fees and charges.
Article 4. This Decision shall take effect fifteen days from the date of publication in the Official Gazette and shall be applied from January 1, 2009; Decisions No. 88/2004/QĐ-BTC dated November 19, 2004 and No. 89/2005/QĐ-BTC dated December 8, 2005 of the Minister of Finance are hereby repealed; Circulars No. 3404TC/TCDN dated March 25, 2005, No. 9571/BTC-TCDN dated August 8, 2006, No. 165/BTC-TCDN dated January 4, 2007, No. 7904/BTC-TCDN dated June 15, 2007, and No. 4812/BTC-TCDN dated April 23, 2008 of the Ministry of Finance and other documents concerning maritime fees and charges contrary to this Decision are also repealed.
Article 5. Organizations and individuals subject to the payment of maritime fees and charges; authorities and organizations collecting maritime fees and charges and related units shall be responsible for implementing this Decision./.
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