Thông tư 262/2016/TT-BTC

CIRCULAR

ON COLLECTION AND PAYMENT OF FEES FOR GUARANTEEING SAFETY OF PRIVATE NAVIGABLE CHANNELS

Pursuant to the Law on State budget dated June 25, 2015;

Pursuant to the Law on fees and charges dated November 25, 2015;

Pursuant to the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016 on guidelines for the Law on fees and charges;

Pursuant to the Government's Decree No. 215/2013/ND-CP dated December 23, 2013 defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;

At the request of Director of Department of enterprise finance,

The Minister of Finance promulgates a Circular on collection and payment of fees for guaranteeing safety of private navigable channels.

Chapter I

GENERAL PROVISIONS

Article 1. Scope

This Circular deals with fees for guaranteeing safety of private navigable channels invested and operated by specific enterprises.

Article 2. Regulated entities

This Circular applies to:

1. Vietnam Maritime Administration.

2. Maritime Administration of cities/provinces.

3. Enterprises that invest and operate navigable channels included in the list of private navigable channels published by the Ministry of Transport.

4. Organizations, individuals and regulatory agencies relating to marine activities.

Chapter II

SPECIFIC PROVISIONS

Article 3. Collecting authorities and amounts

1. Maritime administration of cities/provinces shall collect fees for guaranteeing safety of private navigable channels invested and operated by specific enterprises and use invoices as prescribed in applicable regulations.

2. Amounts of fees for guaranteeing safety of private navigable channels shall be prescribed in Circular No. 261/2016/TT-BTC dated November 14, 2016 of the Ministry of Finance on maritime fees and charge and schedules thereof.

Article 4. Declaration and collection of fees by collecting authorities

1. With regard to fees for guaranteeing marine safety as prescribed in Point a Clause 2 Article 5, each Maritime Administration shall make monthly and annual statements and pay fees as prescribed in Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Minister of Finance on guidelines for the Law on Tax administration; Law on amendments to the Law on Tax administration and the Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government.

2. With regard to fees for guaranteeing marine safety prescribed in Point b Clause 2 Article 5 of this Circular, within 10 days from the first working day of the subsequent month, Maritime Administration shall determine the amount eligible by the enterprise in the preceding month and make fund transfer to the enterprise. This fee amount is inclusive of VAT. When receiving the fund, the enterprise shall issue a VAT invoice to the Maritime Administration and file tax return and remit payment of VAT as prescribed. The Maritime Administration is not obliged to make tax declaration or VAT deduction.

Article 5. Management and use of fees

1. The Maritime Administration may keep 2% of the amount collected to cover expenses associated with fee collection as prescribed in Article 5 of the Government's Decree No. 120/2016/ND-CP dated August 23, 2016 on guidelines for the Law on fees and charges.

2. Annual fees for guaranteeing marine safety of private navigable channels minus (-) the reserved fee kept at the Maritime Administration shall be used as follows:

a) Appropriate 30% of the amount for payment to the state budget;

b) The enterprise that invests and operate the private navigable channels is entitled to receive 70% of the amount to cover expenses associated with the investment and operation of such private navigable channels as prescribed.

Article 6. Statements of collected amounts and payments

Vietnam Maritime Administration shall make statements of the amount collected from fees for guaranteeing safety of private navigable channel, the amount of fees that the Maritime Administration is entitled to keep, and the amount of fees payable to state budget upon appraisal and approval for annual statement of state budget carried out by the Maritime Administration as prescribed.

The Ministry of Transport shall appraise the statement of Vietnam Maritime Administration and include it in the Ministry of Transport's statement, and then send it to the Ministry of Finance for appraisal as prescribed in the Law on State budget.

Chapter III

IMPLEMENTATION

Article 7. Implementation

1. This Circular comes into force from January 1, 2017, replaces Decision No. 65/2006/QD-BTC dated November 14, 2006 of the Minister of Finance stipulating the amount of fees for guaranteeing safety of private navigable channels to be appropriated.

2. Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance for consideration./.